Pocahontas star herald., 1912-06-21

the property or any person or corpora
tion whose assessment has been
changed by the commission the amount
of such increase or reduction, as tho
case may be, so certified. He shall also
in the proper column of the book pre-
scribed by section a hereof add to or
deduct from each tract of lot of land
the required per cent or amount or
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 ffty
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
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 or
both, on the valuation thereof, as IL
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 fraction of a dallar
Section 80. If any property be omit
ed from the assessment of any year it
shall be the duty of the assessor or the
Arkansas Tax Commission, as the case
may be, if such ommisslon be discover
ed before the collector closes his hooks
for the year, to assess such omitted
property; and the county clerk shall ex-
tend the taxes against the same on the
taX-books for the current year. If any
tax on any property liable to taxation
is 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 prom
erty should have paid shall be added TO
the tax on such property for the cur
rent year
Section 81. witnesses may be sum-
mOned to appear before the Arkansas
Tax Commission by subpoena issued bv
the 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 10
appear before any board of supervisors
of assessments by subpoena issued NV
the clerk of the board under direction
of the board. Said subpoena shall he
served In like manner as are subpoe-
mas issuing out of the circuit court. The
sheriff shall receive the same fees for
subpoenas served by them as thev re-
cetve for subpoenas served in cases in
the circuit court, or the subpoenas NAV
be served by registered mail addressed
to 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 hooks
papers or other documents NAV be is,
sued and served in like manner
Section 92. Oaths to witnesses in
any matter under investigation or con-
sideratlon by the commission or any
board of supervisors of assessments G
may be administered by any member or
the commission or board of supervisors
OF assessments as the case may be or
by the secretary or clerk thereof.
Section 49, In case any witness fail
or refuse TO testify as to or in 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 to do So any cir
cult or chancery court, or any Judge
thereof upon application of any mem
Der of 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 a like subpoena issued
from any court for refusal TO testify in
a cause pending therein.
Section "a. No witness shall be eX-
cused from attending or testifying or
from producing books, papers, docu-
ments accounts and other records be-
fore the commission or board of super
visors of assessments, as the case may
be, or in obedience TO the subpoena
issued by II or in the name of the COM
mission or any member thereof, or of
the board of supervisors of assessments
or any member thereof, on the ground
or for the reason that such testimony or
evidence. documentary or otherwise, re-
quired of him may tend TO crlminate
him or subject him to penalty or
forfeiture. But no person shall Do
prosecuted or subjected to any pen,
atty or forfeiture for or on account or
any transaction. matter or thing con-
cerning which he may testify or pro-
duce evidence documentary or otncr-
wise, before the commission or Doard OF
superyisors of assessments or IN opeu-
fence 10 its subpoena; but no person so
testifying shall be exempt from prose
cution and punishment from perjury
committed in so testifyng.
Section 95. Every witness who shali
appear before the commission or poaru
of Supervisors of assessments by It's
orders shall receive for his attendance
the fees and mileage allowed by law lor
witnesses in civil cases in courts ot
record which shall be audited and palu
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
tho same manner as other expenses OF
the commission and of the board OF su-
pervisors OF assessments are audlteu
and paid upon presentation of the proper
vouchers sworn to by such witnesses
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
by the commission or board of super
visors of assessments shall be paid by
the party or parties causing the wit
nesses to be summoned.
Section &C. Persons aggrieved by the
action of the assessor I'm 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 a 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 taxpayer who is
aggrieVed because of the valuation of
his property, second, by a taxpayer who
is aggrieved because of the undervalua-
third by the school district. town or
county affected or by the State because
or the failure of the board properly to
1lN the value OF the property of any tax
payer From the final orders of the
Tax Commission whether assessing prop
erty originally or sitting as a State
board of equalization appeal may be
taken either by the taxpayer or by
school district, county, town, affected,