The Van Buren press. [volume] (Van Buren, Ark.) 1859-1914, 1912-06-08

AT said special session the board
shall have as fun power o. act with re-
spect to the assessments NJ the county
as II had at the regular session At
such special session. before the assess
ment OF any taxpayer shall be in
creased such taxpayer or his agent
shall be given at least two DAYS notice
of such proposed Increase The tax
paver NAV appear before the board sit
ting as board OF revision and appeals
and contest the proposed Increase in his
assessment In the same manner as he
could at the regular session. Appeal
may he taken from the decisions Of the
board OF supervisors OF assessments
made at snccial sessions I'm the same
manner and by the same parties as this
Act T~ovi'es FOR appeal % he taken
from the decisions Of the board made
at it's regular session.
Section IS record OF the proceed
ines of the Arkansas Tax Commission
effocting any changes I'm the assessed
valuation " any property as revised by
the commission sitting as a board OF
equalization shall be kept by the seCre-
tarv Of the commission In book pre-
pared for that purpose. said record
shall speclfy the amounts 10 be deduct
cd from or added to the valuation OF
The real and personal property OF any
n,rson or corporation whose assess
mont has been investigated by the com
mission, also the per cent or amount
or both added to or deducted from the
valuation " real property Of each OF
the several towns districts and count
les and the per cent or amount or both
added to or deducted from the several
classes Of personal property In each OF
the several towns, districts or counties.
Section SO. The secretary of the
Arkansas Tax Commission shall prepare
for each Of the several counties where
is situated property whose valuation has
been changed by the commission sitting
as a board OF equalization. copies OF
said record and shall on or before the
fifteenth day Of October Of each year
certify out to each Of the several coun-
ty clerks so much of said record as af-
fects the property of the county OF
such clerk,
The county clerk shall in the proper
column OF the assessors personal book
prescribed by section 66 of this Act
add to or deduct from the valuation OF
the property of any person or corpora
ton whose assessment has been
changed by the commission the amount
OF such increase or reduction, as the
case may be, so certified. He shall also
in the proper column of the book pre-
scrihed by section II hereof, add to OF
deduct from each tract of lot Of land
the required per cent or amount OF
both, on the valuation thereof, as II
stood after equalized by the board OF
supervisors OF assessments adding In
each case any fractional sum of fifty
cents or more and deducting in each
case any fractional sum less than nifty
cents. so that no valuation of any sep
arate tract or lot of land or personal
assessment shall contain any fraction
OF a dollar; and shall in the proper
book add to or deduct from the several
classes Of personal property in his coun'
ty the required per cent or amount OF
both on the valuation thereof, as II
stood after equalized by the board OF
supervisors of assessments, adding and
deducting in manner aforesaid any frac.
tional sum so that no valuation OF any
separate item OF personal property shall
contain a fraction of a dallar
Section 90. If any property be omit
ed from the assessment of any year II
shall be the duty Of the assessor or the
Arkansas Tax Commission, as the case
may be- II such ommission be discover
ed before the collector closes his books
for the year, to assess such omitted
property; and the county clerk shall eN
tend the taxes against the same on the
tax books for the current year II any
tax on any property liable to taxation
Is prevented from being collected fol-
any year or years by reason Of any er'
rOneOus proceedings, or other cause, the
amount OF such tax which such prop
erty should have paid shall be added &c
the tax on such property for the cur
rent year
Section 81. Witnesses may be sum
moned TO appear before the Arkansa,
Tax Commission by subpoena issued by
the chairman or secretary Of the com
mission I'm the name Of the commission
directed to any sheriff Of Arkansas anC
returnable to the commission. wit
nesses may likewise be summoned e
I.fg .g.
Of assessments by subpoena issued by
the clerk OF the board under direction
OF the board Said subpoena shall b.
served In like manner as are subpoe
mas issuing out of the circuit court, tn,
sheriff shall receive the same fees 70
subpoenas served by them as they re
coive for subpoenas served In cases II
the circuit court, or the subpoenas ma,
be served by registered mail addressed
to witnesses In either case the sub
poena must be served at least two day
previous TO the time named therein 70
the appearance Of the witnesses. Sub
poenas ducos tecum to any witness e
appear and produce any records, books
papers or other documents may be Is
sued and served In like manner,
Section 90. Oaths TO witnesses II
any matter under investigation or con
slderation by the commission or an
board OF supervisors OF assessment
may ne ADMINISTERED ny any H'Ilb'I "
the commission or board OF supervisor
NJ assessments. as the case may be, o
by the secretary or clerk thereof
Section 90. In case any witness fai
or refuse to testify as TO or In answc
to any material question, or TO produce
any record, books papers or other doc
uments In his custody or under his con
troll when required 10 do 80, any cir
cult or chancery court, or any iudg
thereof upon application OF any mem
hcr Of tho commission or member OF Tn
board Of supervisors OF assessments
shall Issue an attachment for such wit
ness and compel such witness TO comply
with tho summons or 10 attend befor
the commission OF board OF supervisor
Of Assessments, as the case may be
and produce such books, papers, doc
uments and records or to give his test
monv on such matters Ak he may h
lawfully intorrogated about and TIA
court or Judge thereof may punish sucl
witness for contempt AZ IN cases or ais
obedience OF n like subpoena ISSUED
from any court for refusal TO TESTIFY II
cause pending therein.
SertIon o. No witness shall be ex
cusod from attending or teHtityinR o
from producing books papers, docu
mrnts accounts and other records De
fore the commission or board or super
vlsors of assessments. as the case ma
]
issued by II or I'm the name or the com
mission or any member thereof, or o
the honrd 81 supervisors or hhhehNment
or npy memher thereof on the Eroun'
or Tor the reason that such testimony o
evidence. documentary or otherwise, re
qulrcd NJ him may tend to crlmlhat
MIN or subject him 20 penalty %
forfeiture. But no person shal u'
prosecuted or subjected TO any pen
nlty or forfeiture for or on account U
|nny trananctlon, meter or thlnk con
earning which he may ,os,lfy or pro
dure evidence documentary or o,nn',
wiso before tho commission or poatn q
snporylgors OF assessments or IN ooeu
lence to Its subpoena but no person "
tostfylng shall he eNeinpt aro" nprtir,
cutIon and punishment from P''J''
committed IN no tcstlfylng -,
SECTION % Every witness VINO am%,
nnpcor before the commission or Doh
| ~ superylsorA OF assessments ny II
orders shall receive Tor hlg nttennheo
| Tho fees ana mileage allowed ny NV ~
witnesses IN clyll cases IN courts
! rorord which shall be- audited ana pm