The Harrison times., 1912-07-06

OF such increase or reduction, as the
case may be. so certified. He shall also
IN the proper column of the book pre-
scrlbed by section n hereof add to or
oeduct from each tract Of lot of land
.he required per cent or amount or
poth, on the valuation thereof, as it
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 fifty
cents, so that no valuation Of any sep
arate tract or lot of land or personal
assessment shall contain any fraction
or dollar and shall in the proper
pook add to or deduct from the several
classes OF personal property in his coun-
" the required per cent or amount or
poth on the valuation thereof, as it
stood atter equalized by the board Of
supervisors of assessments, adding and
ueductlng in manner aforesaid any frac-
tlonal sum so that no valuation of any
separate item of personal property shall
contain fraction of a dallar
,Sectlon 80. If any property be omit
eu from the assessment of any year it
shall be the duty of the assessor or the
Srkansas Tax Commission, as the case
way be, II such omm ssion be discover
ed before the collector closes his books
Tor the year, to assess such omitted
property; and the county clerk snail eX-
tehu the taxes against the same on the
taN-pooks for the current year. If any
.tN on any property liable to taxation
rs prevented from being collected for
any year or years by reason Of any err
roneous proceedings, or other cause, the
amount of such tax which such prop
erty should have paid shall be added to
tne TAX on such property for the cur
rent year
3ctlon 81. Witnesses may be sum
>&ed TO appear before the Arkansas
naS commission by subpoena issued by
tle chairman or secretary of the com
mission in the name Of the commission,
directed to any sheriff of Arkansas and
returnable to the commission. Wit
nesses may likewise be summoned to
appear before any board OF supervisors
UI assessments by subpoena issued by
Ae clerk OF the board under direction
0 the board Said subpoena shall be
served in like manner as are subpoe-
mas issuing out of the circuit court. The
sherlff Shall receive the same fees for
subpoenas served by them as they re-
serve TOT subpoenas served in cases in
the circuit court, or the subpoenas may
pc served by registered mail addressed
10 witnesses, In either case the sub
poena must be served at least two days
previous to the time named therein for
the appearance OF the witnesses, Sub
poenas duces tecum to any witness to
appear and produce any records, books
papers or other documents may be is
sueo and served in like manner
Section 92, Oaths to witnesses in
any matter under investigation or con-
sideration by the commission or any
board or supervisors Of assessments
may be administered by any member or
oTe oF ~ commission or board Of supervisors
OF aSsessments, as the case may be, or
py socretary or clerk thereof
"tion 80. In case any witness fail
or refuse TO testify as 10 or I'm answer
10 any material question or to produce
any record books, papers or other doc
umentS IN his custody or under his con-
trol when required 10 do So any cir
cunt or chancery court, or any Judge
thereof upon application OF any mem
Der or the commission or member OF the
board OF supervisors OF assessments
shall Issue an attachment for such wit
ness and compel such witness TO comply
with the summons or to attend before
the commission or board OF supervisors
OF assessments, as the case may be-
and produce such books, papers doc
uments and records or TO give his testi-
mony on such matters as he may be
lawfully interrogated about, and the
court or Judge thereof may punish such
witness for contempt as in cases OF dis
obedience OF II like subpoena issued
from any court for refusal TO testify In
a cause pending therein
Section o., No Witness shall be ex-
cusod from attending or testlfylng or
from producing books, papers, docu-
mcnta, accounts and other records be-
fore the commission or board OF super
Visors OF assessments, as the case may
be, or I'm obedience 20 the subpoena
.issued by Il or In the name Of the com.
Init or any member thereof or OF
'thc pprd Of supervisors OF assessments
or member thereof on tho. ground
or for the reason that such testimony or
evidence, documentary or otherwise, re-
qulrcd OF him may tend % erlmlnate
him or subject him TO penalty or
forfeiture, hut no person shall pH
prosecuted or subjected 20 any pen.
atty or forfeiture for or on account or
nny transaction matter or thing con-
earning which no may tcstlfy or pro-
duco evidence documentary or olnoT7
wlRc, before tho commission or Dohru OF
supervisors of assessments or N opeu,
fence 20 ita Rubpocnai but no person 30
teetIfyIng shall be exempt from prose-
cution and punishment from poiJu'F
committed In 80 testlfyng' 80
4 Section o. Every Witness VINO Hnol,
Ukpcar before the commission or nonIu
~ supervisors OF AeaosemenN pS lta
orders shall receive for ms Altenuhnoo
the fees and mllenVe allowed by law Tor
witnesses In civil enBea In courts Or
record which shall be audited ANA pniu
NV the state In ehRea OF Witnettes he1
fore the Tax Commission or by tne
county I'm cuecf Of witnesses hofore tne
bonfd of supervisors OF assessments m
the same manner ~ other expenses OF
the commission ana OF the board or tu,
pervianra of assessments are audited
and IAld upon presentation OF the proper
VOxA n sworn t0 by such witnesses
hrf proved by tho chairman or the
com Wrtlon or board OF supervisors or
nFRrHhmonie M the cHHe may be, Wit
nessea summonded by parties other thnn
by tho oommipplon or board OF super
vlpora OF uHnoaamonts shall be paid by
che party or parties causing the wit
ncsaeH 10 bo summoned,
Section 90, Persons aggrleved by the
action or tho assessor In assessing their
property may appeal 90 the board OF
supervisors Of assessments sitting Ha an
equalization honrd From the final iudg.
moutH OF the board Of supervisors Of
0aeeeHmonta sitting Oa q board OF royia-
ion and appeals Hppenl may be taken
within thirty days to the circuit court
of the county or 60 the Arkansas Tax
Commission, first by taxpayer who IA
.heerieved because OF the valuation of
his property second, by taxpayer who
ie aRErlovcd because or tho undervalua-
tlon of another Taxpayers property ana
thlrd by the school district town or
county affected or hy the state because
OF the failure OF the hoard properly %
TN the value or the property OF any tRNz
PAYER From the final orders OF the
faN CommsHlon whether assessing prop
eftv originally or sitting NJ a State
board or equalization appeal may he
tnkeh. nllher by the taxpayer or by
bohoQX dlntrlct county town affected,
or. The state either 20 the circuit
fos the county I'm which the prop
srtV" ~ rptn nd az "A mart ar "A la All