Sharp County record., 1912-05-31

the property of any person or corpoia,
fions whose assessment mas peei.
changed by the commission the aiilouh'
of snch increase or reduction, as the
case may be, so certified, lie shs.,l aiso
In fine proper column of the book pre-
snrihed by section II hereof, add TO OF
doduct from each tract of lot or lahu
tbo renuired per cent or amount or
hotb on the valuation thereon, as
stood after equalized by the p0aru ol
Supervisors of assessments, aooins III
each case any fractional sum OF nIty
oants or more and deducting in each
coee anv fractional sum less than nfty
cents. so that no valuation or any sep,
arate tract or lot of land or personal
assessment shall contain any fractloii
of dollar; and shall IN the proper
hook add to or deduct from the seVerai
classes of personal property in his coun-
Nv the required per cent or amount or
both on the valuation thereof, as IL
stood after equalized by the board OF
supervisors of assessments, addlhs anu
deducting in manner a1oresalu any Ia
n tional sum so that no valuation OF any
separate item of personal property snail
n contain fraction Of dallar. -
Section 90. If any property be omit
ed from the assessment of any year II
shall be the duty Of the assessor or the
Arkansas Tax Commission as the case
+ may be, II such commission be discover
ed before the collector closes his books
for the year, to assess such omitted
N property; and the county clerk snail eE-
Y tend the taxes against the same on the
II tax books for the current year. IL any
tax on any property liable TO taXatlol
is prevented from being collected Tor
n any year or years by reason of any er-
roneous 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 o. Witnesses may be sum-
moned to appear before the Arkansas
Tax Commission by subpoena issued by
the chairman or secretary of the com
mission in the name Of the commission,
N directed to any sheriff Of Arkansas and
returnable to the commission Wit
n nesses may likewise be summoned to
a appear before any board Of supervisors
N of assessments by subpoena issued by
n the clerk Of the board under direction
VI of the board Said subpoena shall be
n served in like manner as are subpoe-
mas issuing out Of the circuit court The
VA sheriff shall receive the same fees for
IL subpoenas served by them as they re-
n ceive for subpoenas served in cases in
the circuit court or the subpoenas may
H be served by registered mail addressed
n TO witnesses. In either case the sub
M poena must be served at least two days
M previous to the time named therein for
Nj poenas duces tecum to any witness to
n appear and produce any records books,
N papers or other documents may be is
n sued and served in like manner -
# Section 92. Oaths to witnesses in
N any matter under investigation or con-
N sideraton by the commission or any
W board Of supervisors Of assessments
n may be administered by any member or
&Athe commission or board Of supervisors
Y of assessments as the case may be, or
IN by the secretary or clerk thereof.
M Section 93. In case any witness fail
N or refuse to testify as to or in answer
N 10 any material question, or to produce
any record books, papers or other doe
IA uments in his custody or under his con-
\ trol when required to do so, any cir
W 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,
Nv shall Issue an attachment for such wit
mess 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
X uments and records or to give his testi-
mony on such matters as he may be
X lawfully interrogated about, and the
Wcourt or Judge thereof may punish such
1(witness for contempt as In cases Of dis
X obedience of like subpoena issued
Mfr0m any court Tor fcfuSal 10 TESTIFY IN
"a cause pending therein.
A Section o.. No witness shall be ex-
cused from attending or testifying or
from producing books. papers, docu-
mcnts accounts and other records be-
.forc the commission or board OF super
visors OF assessments as the case may
bc, or In obedience to the subpoena
ISSUED by II or In the name of the COM
mission or any member thereof, or OF
fhc board Of supervisors of assessments
or any member thereof, on the ground
Or for the reason that such testimony or
evldcncc, documentary or otherwise, re-
Xdured Of him may tend TO criminate
him or subject him TO penalty or
forfeiture But no person shall DO
Xprosecuted or subjected to any PEN
Xnlty or forfeiture for or on account OF
ID Xnny transaction, matter or thing CON
|cenng which hc may testify or pro-
Xducc evidence documentary or other
wIsc, before the commission or board or
supcrVIsors of assessments or In obed'
XicnCo to It's subpoena; but no person 30
toRtIfyIng shall be exempt from prose-
cutIon and punishment from perjury
commItted IN 80 testifying
Section 0b, Every witness who sinai
Xnppcar before the commission or board
Xof supervisors Of assessments by itS
Xordcrs shall receive for his attendance
thc fees and MILEAGE allowed by law Tor
X%itneSSCa In ciVil cases IN courts ot
by the state IN cases OF witnesses bee
fore the Tax Commission or by the
XcountS In cases of witnesses before the
BOARD or supervisors OF assessments, IN
tho same manner az other expenses OF
fhc commission and OF the board OF su-
pclViSorS or assessments are audited
nnd paid upon presentation of the proper
vouchcrS sworn TO by such witnesses
pnd approved by the chairman OF the
commisslon or board OF supervisors of
fNesAmontA, 0a the case may he, Wit
prsNcs summonded by parties other than
cy the commission or board of super
SlsoW or assessments shall be paid by
tho party or parties causing the wit.
pchhcA To be summoned
section DO, Persons aggrieVed by the
ptloh or the AAaCesor In assessing their
PloperlS may appeal to the board Of
upoiNlsors OF assessments sitting MS OH
duN liHotlon board From the final iudg-
fnenlS or the board or super Visors Of
tseSSmcnta sitting 0s board OF revia.
Ivy ana appeals appeal may be taken
EIlnlh lhlftN days TO the circuit court
thn county or To the Arkansas Tax
olnlhssion first by n taxpayer who il
EEIlpNed because OF the valuation of
!" property tecond, by n taxpayer who
NPRrlcved because or tho underv,inns
Tm OF another taxpayers property and
uu ny othe school district town or
Ivy eTrcetod or by the state bocnuso
w Inllllre of the bonrd proporly to
,m' Fnluo or the property OF nny taXs