The Harrison times., 1912-06-15


changed by the commission the amount
OF such increase or reduction, as the
case may be, so certified. He shall also
IN the proper column of the book pre-
scrlDed by section II 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 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
book add to or deduct from the several
classes of personal property in his coun-
W the required per cent or amount or
both, on the valuation thereof as It
stood after equalized by the board of
supervisors of assessments, adding and
deducting in manner aforesaid any frac-
tonal 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
eu from the assessment of any year it
snail be the duty of the assessor or the
Arkansas Tax Commission as the case
may be, II such ommissiOn be discover
ed before the collector closes his books
Tor the year. to assess such omitted
property; and the county clerk snail eX-
tend the taxes against the same on the
TAX on any property liable to taxation
is prevented from being collected for
any year or years by reason Of any er-
Toneous proceedings, or other cause the
amount OF such tax which such prop
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 by
.tuVv
mission In the name Of the commission,
directed to any sheriff OF Arkansas and
returnable TO the commission. Wit
hesses may likewise be summoned to
appear before any board OF supervisors
OF assessments by subpoena issued by
the clerk OF the board under direction
or 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
eubpoenas served by them as they re-
celVe Tor subpoenaS served in cases in
the circuit court, or the subpoenas may
be served by registered mail addressed
10 witnesses. In either case the sub
poena must be served at least two davs
previous to 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 hay be is.
sued ana served in like manner.
Section 92 Oaths to witnesses in
any matter under investigation or con-
~ slderAtlon by the commission or any
~RQard or supervisors Of assessments
may be administered by any member or
the commission or board OF supervisors
or assessments, as the case may 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
amy 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 iudpe
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 10 attend before
the commission or board of supervisors
OF assessments, ns the case may be
and produce such books, papers doc
umcnts and records or TO give his tosti.
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
cause pending therein,
Section o., No witness shall be ex-
cused from attending or teStifyIng or
from producing books, papers docu-
mcnts accounts and other records be.
fore the commission or board or super
, Visors OF assessments, as the case may
be, or In obedience 20 the subpoena
issued by II or In the nome OF the com.
mission or any mcmbor thereof or or
thC 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-
qulrod of him may tend TO crlmlhate
him or subject him TO penalty pr
forfeiture, But no person shall Dh
prosecuted or subjected 60 any pen.
atty or Forfeiture for or on account OF
any transaction, matter or thlnk con-
cernng which ho may tostify OF pro-
duce evidence documentary or olnor-
wlgc, before the commission or boara or
auperyIaora Of assessments or IN opeu-
fence 10 its suhpocupi but no person 40
teHlifyng shall be exempt from pIohu,
cutlOn and punishment from perjury
committed I'm 20 teRtlfYng,
goGtIon az Every Witness who anal
appear before the commission or Doa,u
OF supervisors OF Hasessmenth DE us
orders shall receive for his httenuhpoe
tho fece and milcnrc allowed by law Tor
witncsscs i'm clyll cnacs In courts Of
record which shall be audited ana pold
by the state In cases OF witnoases no,
fore the Tax Commission or pS tho
county In oAaea OF witneaeeA hetore the
! bonrd of supervisors OF assessments, IN
tho enme manner AB other expenses or
,he commission and of the board OF su.
pefvisors OF assessments are audited
and paid upon presentation OF the proper
vouchers sworn 60 by such witnesses
and approved by the chairman of the
commission or board OF Dupcrylaofs or
assessments, aa the ease may be- wit
neasca aummonded by parties other thhh
by the commission or board OF super
yiaofs OF assessments shall be paid by
Tho party or parties causing tho Wit
nceeoa 10 he summoned,
Section o. Persons aggrlovod by the
action Of the naHeaaOr In assessing their
property may appeal 60 the board or
huperyR0ra Of assessments sitting ~ an
equalization board From the final iudg.
menia OF the board of supervisors or
assessments sitting is board OF reyis-
ion Hnd appeals, appeal may he taken
within thirty days to the circuit court
of the county or 10 the Arkanpna Tax
Commission, firat by u taxpayer who IN
ARgrleyed because Of the valuation OF
llih property, second by a taxpayer who
f. Rggrleyed because OF tho underyaluas
tlon OF another Taxpayers property and
third by the school district town or
county affected or by the State because
OF thc failure OF the board properly 60
FIX the value or the property OF any tax.
payer From the final orders or tho
TnN Commission whether assessing prop
rfty originally or sitting M n state
h0nrd OF equalization appeal may be
takon either by the tuVpHyort or By
tlgIVi4I af