The Brinkley argus., 1912-05-31

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 1t 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- spect to the assessments of the county as 1t 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 shall be given at least two days notice of such proposed increase. The tax payer may appear before the board sit ting as board of revision and appeals and contest the proposed increase in his assessment in the same manner as he 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 record of the proceed ings of the Arkansas Tax Commission effecting any changes in the assessed valuation of any property as revised by the commission sitting as a board of equalization shall be kept by the secre- tary of the commission in book pre- pared for that purpose. Said record shall specify the amounts to be deduct
 ed 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 com
 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 s9. The secretary of the Arkansas Tax Commission shall prepare
 for each of the several counties where 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 fifteenth 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 l tion whose assessment has been changed by the commission the amount of such increase or reduction, as the case may be- so certified He shall also I in the proper column of the book pre- | scribed by section 77 hereof, add to CT
 deduct from each tract of lot of land both, on the valuation thereof, as 1t 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
 of a dollar; and shall in the proper
 book add to or deduct from the several classes Of personal property in his coun- ty 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- tfonal sum so that no valuation of any l separate item of personal property shall contain a fraction of dallar.
 | Section 90 If any property be omit l ed from the assessment of any year it shall be the duty of the assessor or the l Arkansas Tax Commission, as the case
 may be, if such commission be discover ed before the collector closes his books | for the year, to assess such omitted
 property; and the county clerk shall ex- | tend the taxes against the same on the | tax-books fof 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 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 e1. 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
 directed to any sheriff of Arkansas and ] returnable to the commission. Wit fnssses may likewise be summoned tc iappear before any boerd of supervisors
 of assessments by snopoena iSsued c,y
 the clerk of the board under dfrectior
 of the board. Said subpoena shall b. served in like manner as arc subpoe
 mas issuing out of the circuit court Int
 sheriff shall receive the same fees fol
 subpoenas served by them as they re. ceive for subpoenas served in cases ir
 the circuit court or the subpoenas may
 be served by registered mail addressed
 to witnesses. In either case the sub. previous to the time named therein fol ! the appearance of the witnesses. Sub- | poenas duces tecum to any witness to 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-
 board of 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 93. In case any witness fail or refuse to testify as to or in answer to any material question. or to produce any record, books, papers or other doo- uments in his custody or under his con- trol when required to do 90, any cir 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, shall issue an attachment for such wit ness 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 uments and records or to give his testi- mony on such matters as he may be lawfully interrogated about, and the court or fudge thereof may punish such witness for contempt as in cases of dis obedience of like subpoena issued from any court for refusal to testify in a cause pending therein.
 Section 94 No witness shall be ex- cused from attending or testtfying or from producing books, papers. docu- ments accounts and other records be- fore the commission or poard or super- visors of assessments. as the case may be- or in obedience to the suppoena
 issued by 1t or in the name or the com mission or any member thereo1s or or the board of supervisors or assessments or any member thereof, on the ground or for the reason that such testimony or evidence, documentary or otnerwises re- quired of him may tend 10 cramlnaee him or subject him to penaiy or nrosecuted or subjected to any pen alty or forfeiture for or on account of anv Transaction. matter or thing con- corning which he may teseiIy or pro- dnce evidence documentary or otner- wise. before the commission of DoasS 1r