The Harrison times., 1912-06-08


case may be, so certified. He shall also
IN the proper column of the book pre-
scrlDed by section n hereof, add to or
deduct from each tract of lot of land
the required per cent or amount or
poIil, on the valuation thereof as il
stood after equaliZed by the board of
SUPERVISORS of assessments adding in
sacn case any fractional sum of fifty
cents or more and deducting in each
case any fractional sum less than ffty
cents, so that no valuation of any sep
HIate tract or lot of land or personal
assessinent shall contain any fraction
OF a dollar and shall in the prOper
pook add to or deduct from the several
classes or personal property in his coun-
" the required per cent or amount or
poth, on the valuation thereof, as il
stoou atter equalized by the board of
suPerVisorS OF assessments, adding and
ueuuClIhS IN manner aforesaid any fraC-
tlohal sum so that no valuation of any
separate item Of personal property shall
contain a traction of dallar.
oecuon 80. If any property be omit
eu from the assessment of any year it
silall l De the duty Of the assessor or the
Arkansas Tax Commission as the case
may be, If such ommission be discover
eu peiore the collector closes his books
loT the year, to assess such omitted
property; and the county clerk snail ex-
tehd the taxes against the same on the
tA ttaA-pooks Tor 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 anV err
roneouS proceedings or other cause the
amount of such tax which such prom
eerty should have paid shall be added TO
rent year
Section 81, Witnesses may be sum
noned 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
,'I, Ietul ildple 10 the commission, Wit
hesSeS may likewise be summoned to
appear before any board of superyisors
OF assessments by subpoena issued bv
the clerk Of the board under direction
OF the board, Said subpoena shall be
served in like manner as are subpoe-
mas issuing out Of the circuit court. The
sneIllI ShalI receive the same fees for
subpoenaS served by them as thew re-
ceiye for subpoenas served I'm cases in
the circuit court or the subDOenas NAV
pc served by registered mail addressed
20 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 10
appear and produce any records, books,
papers or other documents may be is
sued and served in like manner.
Section 92 Oaths to witnesses in
any matter under investigation or con-
sideratton by the commission or any
poard 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 retuse TO testify as to or in answer
20 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
cut 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 90 attend before
the commission or board OF supervisor
Of assessments, as the case may be
and produce such books, papers doc
uments and records or 20 give his testi-
mOny on such matters as he may be
lawfully interrogutcd 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 oX-
y
from producing books, papers, docu-
mcnts, accounts and other records be-
fore the commission or board OF super
Visors Of assessments, as the case may
be, or I'm 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 olherWlso, re-
Qulrod Of him may tend to crlmlnutc
him or subject him 20 n penalty or
forfeiture Hut no person shaU pH
prosecuted or subjected 10 any pen.
atty or forfeiture for or on account OF
any transactions matter or thing CON
ccrnIng which no may tostlly or pro-
duco evidence documentary or plnor-
vipc. before the commission or noAru or
Rupcrvigors OF assessments or IN opeu,
icnoo 10 Itg subpoena, but no person so
togtIfylpg shall bc exempt from prose-
cutlon and punishment from poiJuIF
committed In 30 toatfylng .u
Section o. Every witncss VINO snnl
nnpcnr before the commission or DoaIu
OF supervisors Of 0fScsHmrhIh ny Ila
ordcrg shall receive for his attendance
tho foes and mllcnrc allowed by law TOR
witnesses In CiyIl cases In CoullH 9i
record which shall be audited ana pnlu
by the state In cases or Wllhohhoe 3'.
fore the Tax Commission or pN lue
county IN flFNH VI Nllll'TH'F '''''
board Of supervisors OF hssossmontN' ~
tho pamo manner ns other Expenses OF
thc commission and OF the board OF su.
pcrvlgOrs Of assessments are huultou
md paid upon presentation Of the proper
youchcra sworn to by such witnesses
and approved by the chairman OF tho
commission or board Of supervisors or
hRaeEsmonta ~ the case may be- wit
nespos aummOnded by parties other thhn
hy tho commission or hOnrd or super
yisors OF assessments shall be nhld hS
The party or parties causing tho Wit
nceaog ~ ho summoned,
Section OG, Persons Nggrlovcd by the
action OF the NaacHsor In uHsoNHinR tholr
property may appeal to the board or
supervisors OF assessments sitting M IN
eaupllYnlon board From the final iudga
moniR OF the board Of supervisors Of
assessments sitting UH hOUrd or rcvlHs
Ion ana appeals, appeal may be- lUkon
within thirty days tO the circuit court
Of the county or 10 the ArkunHoa Tax
Commission, first by u taxpayer who Ia
aggrioVol because Of the valuation Of
his property second, by taxpayer who
is uggriuvnd because or the unduryHluHz
ti0u Of another taxpayers property hnd
mira by tho school district town or
county affected or by the state because
of Tho fnlluro Of the board properly 90
iiN the vuluo or the property Of any tax
payer, From the final OTderR OF tho
Tuy tommiHalon whether assessing prop
rrty originally or sitting ua u state
hoard Of equalization appeal may he
tHknu either by the taxpayer or by
school district county town, affected.
or by The state either TO the circuit