Pocahontas star herald., 1912-06-07

DOOk
scrlbed by section n hereof, ada td or
deduct from each tract of lot of lana
the required per cent or amount or
poth. on the valuation thereof. as If
STOOD aiter equalized by the board of
superVlsors OF assessments adding in
each case any fractional sum of 6ftv
cents or more and deducting I'm eacI
case any fractional sum less than fiftv
cents, so that no valuation of anv sen
arate tract or lot of land or personal
assessment shall contain any fraction
vi Iollari and shall in the proper
pook add to or deduct from the sevaroI
classes or personal property in his conn
W the required per cent or amount or
Doth on the valuation thereof as a.
STOOD after equalized by the board of
supervisors or assessments, adding and
ueuuStlhs III manner aforesaid any frac-
tlohal sum so that no valuation of any
separate Item of personal property shall
contain Traction of a dallar
SectloH w. IL any property be omit
ed from the assessment of any wear II
shall De the duty of the assessor or the
Arkansas Tax Commission. as tbe 90
may be, if such ommission be discoVar-
ed before the collector closes his hooks
Tor the year, to assess such omitted
property; and the county clerk shall ex-
tend the taxes against the same on the
taN-pooks Tor the current year If any
TAX on any property liable TO tayation
any year or years by reason of anv err
roneous proceedings, or other cause tba
amount of such tax which such nrone
erty should have paid shall be added 70
the tax on such property for the cur
rent year
Section 81 Witnesses may be sum-
moned to appear before the Arkansa G
TAX commission by subpoena issued bv
the chairman or secretary of the com,
mission in the name of the comnission
directed to any sheriff of Arkansas and
returnableN to the commission. Wit
hesses may likewise be summoned to
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
snsrlII shall receive the same fees for
subpoenas served by them as thev re-
ceiYe 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 10 the time named therein for
the appearance of the witnesses. sub
poenas duces tecum to any witness to
appear ana produce any records. books,
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-
slderatlon by the commission or any
board or supervisors of assessments
may be administered by any member or
the commission or board of supervisors
or assessments, as the case NAV be or
by the secretary or clerk thereof.
Section SO. In case any witness fail
or refuse to testify as to or in answer
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 to do So any cir
cunt 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 NAV be
and produce such books, papers doc
umentssand 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 "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 it 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 criminate
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 OF
any transaction, matter or thing con
ceTning which he may TESTIFY or pro-
duce evidence documentary or otner-
wise. before the commission or boaru OF
superyisors of assessments or In oped-
fence TO its subpoena; but no person 81
testifying shall be exempt from prose
cution and punishment from perjury
committed in so testifying :,
Section 95. Every witness who shal,
appear before the commission or Doaru
of supervisors of assessments by ts
orders shall receive for his attendance
the fees and mileage allowed by law lof
witnesses in civil cases in courts oi
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
the same manner as other expenses OF
the commission ana OF NHe DOdIu VI 81
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 Sc. 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 iudg-
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 a taxpayer who is
aRSrleVed because of the valuation of
ms property, second, by taxpayer who
Is aggrieVed because of the undervalua-
uon OF another taxpayers property and
tnlrd by the school district, town or
county affected or by the State because
OF tne failure of the board properly to
IlN 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 NAV 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 a part of il is situated
or 20 the circuit court of the county In
WhlGh the commission sat when the
maj order appealed from was made.
Section 81 Appeals either from the
ri nf -