Pine Bluff daily graphic., 1912-06-22

UT any memDef tnereOI, on the SrOunc
 or for the reason that such testimony oI
 evidence, documentary or otherwise, re-
 quired of him may tend to criminate
 him or subject him to penalty ,ol
 forfeiture. But no person shall bs'
 prosecuted or subjected to any pen
 atty or forfeiture for or on account oi
 any transaction. matter or thing con- corning which he may testify or pro
 duce evidence documentary or other
 Wjse before the commission or board or superyisors of assessments or in obed- fence to it's subpoena; but no person SC testifying shall be exempt from prose cution and punishment from perjury committed in so testifying.
 Section 95 Every witness who shall appear before the commission or board
 of supervisors of assessments by it's orders shall receive for his attendance the fees and mileage allowed by law Tor witnesses in civil cases in courts of record which shall be audited and paid by the State in cases of witnesses be-
 fore the Tax Commission or by the county in cases of witnesses before the board of supervisors of assessments, in the same manner as other expenses of the commission and of the board of su- DerVisors of assessments are audited and paid upon presentation Of the proper and approved by the chairman of the commission or board of supervisors of assessments. as the case may be; wit nesses summonded by parties other than visorS of assessments shall be paid by the party or parties causing the wit nesses to be summoned.
 Section 96. Persons aggrieved by the action of the assessor in assessing their property may appeal to the board of supervisors of assessments sitting as an equalization board. From the final judg- ments of the board of supervisors of assessments sitting as board of revis- ion and appeals, appeal may be taken within. thirty days to the circuit court of the county or to the Arkansas Tax Commission. first by a taxpayer who is aggrieNed because of the valuation of his property, second. by q taxpayer who is aggrieved because of the undervalua- tion of another taxpayers property and third by the school district. town or of the failure of the board properly to fix the value of the property of any tax payer. From the final orders of the Tax Commission whether assessing prop board of equalization appeal may be taken. either by the taxpayer or by school district. county. town. affected or by the State either to the circuit court of the county in which the prop erty affected or d part of it is situated or to the circuit court of the county in which the commission sat when the final order appealed from was made.
 Section 97. Appeals either from the orders of the board of supervisors of assessments or the Arkansas Tax Com mission must be taken to the circuit court within thirty days after a final court such cases shall be tried de novo.
 Section 9S No assessment of proper ty for taxes shall be held to be illegal on account of any informality in making the assessments or in the tax lists. or on account of the assessment not being made and completed within the time re- uuired by law The purpose of this Act is to secure uniformity in taxation and $J> erty is placed on the textbooks.
 Section go. On the first day of No vember each year. every clerk of the county court shall prepare and forward ment which shall show the total value for that year of the property of his county as assessed and capitalized. Any county clerk who shall fail to prepare date, shall be guilty of a misdemeanor and upon conviction shall be fined $1oo.0o. and shall be removed from office.
 Section 100. The Auditor of State section % of this Act determine the several rates to be applied for that year, as prescribed by section 101 of this Act to the taxable property of the State, and shall by the 10th day of November. cer- tify to the several county clerks of the State the several rates so determined. which rate shall be by the county clerk applied to the taxable property contained III the tax-DoOkS or the1r respective counties
 Section 1o1. There shall be levied eral rates hereinafter indicated:
 1. For the purpose of raising revenue to support the state government the charitable institutions the University of Arkansas the agricultural schools and to supply deficiencies. the rate to be known as the State General Rate
 ?. For the support of the common schools of the State, the rate to be known as the State School Rate"
 4. 5. For the purpose of carrying out the provisions of the Act to pension ex- Confederate soldiers the rate to be known as the Pension Rate;" and.
 4. For the purpose of raising a fund with which to complete the State Capi- tol the rate to be known as the Capitol Rate,' as follows:
 :, If the total value of the property of the State as determined by section 99 or thls Act does not exceed four hundred ana fifty million ($450 00O oOO) dollars the Capitol rate shall on each one hun dred dollars of property assessed be four and five-tenth (4 5-1O) cents; if sald total value is between four hundred and fifty million (s45O,OO0.0OO) dollars and and four hundred and seventy-five mil lion S475.000. .000) dollars said rate shall ne four and four-tenths 4 4-1O) cents: IT sald total value is between four hun one1 ope1 ana seventy-five million (s475. 0Oo,- oooo dollars and five hundred million .s5oo,o o,oo0.0oo) dollars said rate shall be fo fonr and and two-tenths (4 2-1o) cents: if said total value is between five hundred million (s5oo, ,ooo,ooo0 dollars and five n.indred n ud and twenty-five million 1s525.- l "oo'ooo) dollars said rate shall be four .p cents: if said total value is between ' I ive hundred and twenty-five million So2o 900 .OO0) dollars and five hundred ana ana fifty million d$55O. 900, ,0OO) dollars said rate shall be three and eight-tenths 6 s-1O cents; if said total value is petWecn five hundred and fifty million so5o ooO.Ooo) dollars and five hundred and and @ @seventy-five million 1s575. ooo, ,ooo) ooii9rs said rate shall be three and six tenths 6 6-1O) cents; if said total value tS si, ne.Ween five hundred and seventy six ;d xs hundred na nd million (ssoooooooo dol iafs said rate shall be three and four tehths G 4-10) cents; if total value l noo ls between "do six hundred million (s6oo.- ooo'ooo) dollars and six hundred and | twenty-five million (se25, ,oOO, ,ooo) dol lars said rate shall be three and three tenths G 3-1O cents; if said total value l IS IS ,,,;d hetween six hundred and twenty-five million tSb25. .000,000) dollars and six hundred and fifty million ($65o. .oOo .ooo) dollars said rate shall be three and two tenths G 2-1O cents; if said total value nna'i ,,,i,lio De between six hundred and fifty