Pine Bluff daily graphic., 1912-06-08

wherein is located the property affect
 ed. Said notice shall be published ir
 some newspaper in said county. if one
 is published in the county; if not then
 in 2 newspaper having circulation III
 said county, in at least two weekly
 issues before the date of said proposed
 change. The notice shall give the date
 and place at which the commission will
 sit and shall warn said county judge
 and all citizens of said county to appear
 at said time and place and show cause.
 If any they can, why such change shall
 not be made or such assessment in-
 creased or reduced, and the result of
 said hearing. if any increase or de-
 crease should be made, shall be certih-
 ed to the county clerk of the county
 affected on or before the fifteenth day
 of October.
 Section ST. If, while sitting as a
 State board of equalization between
 September 1st and October 18th. the
 Arkansas Tax Commission shall find ln-
 equalities or want of uniformity De-
 tween the assessments in any county.
 the commission may, in it's d1scretlon'
 either equalize said assessments itsel1,
 as provided in section 85 of this Act,
 or it may call a special session of the
 board of supervisors of assessments or
 the county to sit both as a board or
 equalization and a board of revision and
 appeals. At such special session the
 board of supervisors of assessments
 may revise and review the assessments
 of the county and may raise and re- duce the assessments of individuals and
 corporations to the same extent and in
 the same manner as it is by this Act authorized to do at the regular session;
 At said special session the board shall have as full power to act with re- as it had at the regular session At such special session. before the assess
 ment of any taxpayer shall be in- creased. such taxpayer or his agent
 n bo vty-ny 7nnc tvrn IoXr of such proposed increase. The tax payer may appear before the board sit ting as a board of revision and appeals and contest the proposed increase in his could at the regular session. Appeal may be taken from the decisions of the board of supervisors of assessments made at special sessions in the same manner and by the same parties as this Act provides for appeal to be taken from the decisions of the board made at it's regular session.
 Section SS. A record of the proceed fngs of the Arkansas Tax Commission effecting any changes in the assessed valuation of any property as revised by the commission sitting as board of equalization shall be kept by the secre- tary of the commission in a book pre- pared for that purpose. Said record shall specify the amounts to be deduct cd from or added to the valuation of the real and personal property of any person or corporation whose assess ment has been investigated by the conn mission; also the per cent or amount or both added to or deducted from the valuation of real property of each of the several towns. districts and count ieS and the per cent or amount or both added to or deducted from the several classes of personal property in each of the several towns, districts or counties.
 Section s. The secretary of tho Arkansas Tax Commission shall prepare is situated property whose valuation has been changed by the commission sitting as a board of equalization, copies of said record. and shall on or before the day of October of each year certify out to each of the several coun- ty clerks so much of said record as af- fects the. property of the county of such clerk.
 The county clerk shall, in the proper column of the assessors personal book prescribed by section 66 of this Act, add to or deduct from the valuation of the property of any person or corpora ton whose assessment has been changed by the commission the amount or such Increase or reduction. as the case may be, so certified He shall also i'll the proper column of the book pre- scribed by section v hereof. add to or deduct from each tract of lot of land both. on the valuation thereof as it stood after capitalized by the board of 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 oI dollar; and shall in the proper book add to or deduct from inc several classes Of personal property in his coun- ty the required per cent or amount or both. on the valuation thereof as if stood after equalized by the board of supervisors of assessments. addinp ana deducting in manner aforesaid any fr.c- t1onal sum so that no valua tion of any separate Item of personal property shall contain fraction of a dallar . oec.ioh e yO. IT any property be omitt- eu from the assessment of any year it shail be the duty of the assessor or the l Arkansas Tax Commission, as the ease may De, If such commission be discover eo fo oeiore the collector closes his books property; and the county clerk shall ey- tend the taxes against the same on tho !ax-pooks for the current year. If any tax "a on any property liable to taxation | ,s . .n ', prevented M from being collected for any year or years by reason of any or. roneous proceedings. or other cause inc AInount or such tax which such nron- | erty should have paid shall be added to tue cn's+ tax on such property for the cur
 section 91. Witnesses may be sum- noneG rn 10 appear before the Arkansas "a ! aN commission by subpoena issued h., tue chairman or secretary of the con n9 nlsslon in the name of the commiss;nn 1lrected to any sheriff of Arkansas ams returnaoie to the commission. Wit1 i hesses may likewise be summoned to appear before any board of sunervi.oro ro ,MI M assessments by subpoena iss',sd "JS h', '. lne clerk of the board under direc+,oSs .l the board. Said subpoena shah ha served in like manner as are snhn ns ,.i .as isssulng out of the circuit court Tn. 'herlff shall receive the same fae. fn .ne 'uppoenas served by them as thev ol rol sslve ,s Tor subpoenas served i'm casss 'u i, ne clfcult court. or the subpoenas , .l ,e n served by registered mail addressaSS aS ,u witnesses In either case tha s,'h ,oena must be served at least two t.,- , I.eNIous to the time named tbere;n fos ,,e ,npp appearance of the witnesses sub n%r 'oenas duces tecum to any wit,o.s. sup ,ppear and produce any records h"o,,s .o ,,,@ ,apers or other documents may Hoofs' Ho Ks 'uSu ana served in like manncr 'e is-
 oectlon 92. Oaths to witnc.... l.. U, ny matter under investcation nr @ m alteration by the commission or con board of supervisors of nssoss, ", any I,y ray DC administered by any 1ln,erts mcmln. " "e commission or board of s,incr,"isoor is or ,, a.ssessmcnts. as the case npc's ma'. lsors SGCFctNrt .Io