The Sentinel=record., 1912-05-30

 | evidence documentary or otherwise, re | 4uired of him may tend to criminatN him or subject him to penalty 70 forfeiture But no person shall or 1 prosecuted or subjected to any pert atty or forfeiture for or on account @ 1 any transaction. matter or thing con lcernIng which he may teStify or pro duce evidence documentary or otnet visa before the commission or board ot supervisors of assessments or m open'
 fence to it's subpoena, but no person ss testifving shall be exempt rom prose cution and punishment from PerJusS committed in so festifying.
 Section g5 Every witness who shall appear before the commission or boarr of supervisors of assessments by its orders shall receive for his at'enaan9es 9S.. the fees and mileage allowed by law Tor witnesses in civil cases in courts ol record which shall be audited and paia hy the state in cases Of witnesses oe- fore the Tax Commission or by the county In cases of witnesses hefore the board of supervisors of assessments. in the same manner as other expenses oi the commission and or the board or Sh- pervisors Of assessments are audited 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, aa the case may be, wit nesses summondea by parties other than by the commission or board of super vlsors Of assessments shall he paid by 
 nesses to be summoned.
 Section 96 Persons nggrleved by the action of the assessor in assessing their property may appeal to the board Of supervisors of assessments sitting as ar eqiialigatfon board. From the final ludg ments of the board of supervisors of | assessments sitting as a board of revis l ion and appeals. appeal may be taken | within thirty days to the circuit court l of the county or to the Arkansas Tax | Commission. first by a taxpayer who Is | aggfieved because of the valuation of | his property. second. by a taxpayer who | is agerieved because of the undervalua. l tion of another taxpayers property and | third by the school district. town or county affected or by the State hccarse | 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 l erty originally or sitting as state 1 board of equalization appeal may he l taken either by tho taxpayer or by | school district. county. town. affected. | or by the State either to tho circuit | court of the county in which the prop | erty affected or part of fl is situated. | or to the circuit court of the county fn 1 which the commission sat when the l final order appealed from was made
 Section 97 Appeals either from the | orders of the board of supervisors or | assessments or the Arkansas Tax Com 1 mission must be taken to the circuit l court within thirty days after final | order has been made In the circuit l court such cases shall be tried de noyo. l Section 9S. No assessment of proper | tN for taxes shall be held to he Illegal
 on account of any informality in making ! the assessments or in the tax lists or 1 on account of the assessment not being l made and completed within the time re- quired by law. The purpose of this Act | is to secure uniformity in taxation and
 to provide method whereby all prop erty is placed on the tax-books
 s-.. Ar. q AF vember each year every clerk of the l county court shall prepare and forward to the Auditor of State 8 certified state
 ment which shall show the total value
 for that year of the property of his | county as assessed and eQualized Any county clerk who shall fail to prepare
 and forward such statement by said date. shall be guilty of a misdemeauor and upon conviction shall he fined 1 S100. co. and shall be removed from office. l Section 100 The Auditor of State slfall from the statement provided hy | section aa of this Act determine ti1e
 several rates to he applied for that year. las prescribed by section d0i of this Act
 to the taxable property of the State and | shall by the 10th day nf November, cer- l tifv to the several county clerks of the | state. the several rates so determined. | which rate shall he by the county clerk iapplied to the taxable property contained
 in the tax-books of their respective
 counties
 section 1Ol There shall be levied
 eaen year beginning with l9li the sey-
 eral rotes hereinafter indicated
 l. For the purpose of raising revenue
 to support the state government. the l charitable institutions the University Of
 Arkansas the agricultural schools and 10
 supply deficiencies. the rate to be known
 as the state General Rate
 2. For the support of the common
 schools of the State. the rate to be
 known as inc state School Rate"
 3. For the purpose of carrying out
 the provisions of the Act to pension ex- Confederate soldiers. the rate to be
 known as the Pension Rates" and.
 {. For the purpose of raising a fund
 with which to complete the State Capi- ttol, the rate to he known as the Capitol
 Rate" as follows:
 If the total value of the property of
 the state as determined by section 99
 of this Act does not exceed four hundred
 and fifty million ($450, ,000 o00) dollars
 the Capitol rate shall on each one hun
 dred dollars of property assessed be
 four and five tenth (4 5-t0) cents. if
 said total value is between four hundred and fifty million CSf50.000 0001 dollars
 and four hundred and seventy five mil- lion, tSf15. 000) dollars said rate shall
 be four and four tenths 4 4-l0l cents:
 if said total value is between four hum dred and seventy-five million (S475 GOO . VoOl dollars and five hundred million
 sS5O00oQ,oQ0) dollars said rate shall be
 four and two-tenths (4 2-f01 cents: if
 said total value is between five hundred
 million (S500.000.00 dollars and five hundred and twenty-five million f$525 , VVViVpVl dollars said rate shall be four l4l cents; If said total value is between
 1Ne hundred and twenty-ftve million | tSDzo vVp,0Vel dollars and five hundred
 and fifty million (s55n O00 0O0) dollars
 said rate shall be three and etght-tentb q @ S-l0) cents: if said total vaiua is
 between five hundred and fifty milton
 t$55o.Oeo 000l dollars and five hundred
 and seventy-five million fS67s 0Oo ooo9
 dollars sBid rate shall be three and six
 tenths @ f-t0) cents. if said total ,-aiue Is between five hundred and snvanfv-
 five million tS575 900 O00) dollars and six hundred million fS600. 0o6 OOO) dol
 lars said rate shall be three and fot,r-
 tenths e 4-10) cents. if total yalue IS between six hundred million (s60o. 7 9oeel dollars and six hundred and twenty-flHe million fS625 GOO 00O) dol
 iafS sad rate suafi he three and threez ttenths @ 3-l0) cents. if said total value is between six hundred ard twenty five lmillion fSB25.000 0003 dollars and civ
 hundred and fifty million 6$s50 000 oa0 i,
 dollars said rate shall be three and two tenths 2 2-10) ceuts if said total vafuc
 ahall be between six hundred ana fiffv fmiaion fS6h00Q0 00e) dolJare and eiys hundred and seventy-five million fSs5s : RVeopp) dollars said rate shall ba thrna land one-teuth @ 1-t0) cents. if said total value Shall Dc between six hundrad and seventy-five million (s67s00o nnnl dollars and seven hundred miiIipn fSzao z eVNoOo) dollars, said rate shall be two
 and nineteen @ 9-10) cents. if said total value shall be between seven hun dred4 million s700.a00,0 0O0) dollars and