Pine Bluff daily graphic., 1912-06-08

or any member thereof, on the groun,'
 or for the reason that such testimony ol
 evidence, documentary or otherwise, re
 quired of him may tend to crtminatt
 nin or subject him to a penalty ,ol ol
 prosecuted or subjected to any per,
 alty or forfeiture 1or or on account ef
 any transaction. matter or thing con
 corning which he may testify or pro
 duce evidence documentary or other
 wise. before the commission or board or
 s',nervisors of assessments or in obed-
 ience to it's subpoena: but no person sc
 testifvinr shall be exempt from prose
 cution and punishment from perjury
 committed in so testifying. ',
 Section 95. Every witness who sna,, .,,
 of supervisors of assessments by its
 orders shall receive for his attendanct
 the fees and mileage allowed py law TOT
 witnesses in civil cases in courts of record which shall be audited and paid by inc State in cases of witnesses be-
 fore the Tax Commission or by the county in cases of witnesses before the board of supervisors of assessments, in the same manner as other expenses or the. commission and of the board of su- pervisors of assessments are audlted and paid upon presentation of the proper vouchers sworn to by such witnesses and approved by the chairman of the COmmlSS10n or DOaTu Ol SupeINlSOIS Ol assessments as the case may be; wit nesses summonded by parties other than by the commission or board of super visors of assessments shall be paid by the party or parties causing the wit nesSes to be summoned.
 Section 96. Persons aggrieved by the action of the assessor in assessing their property may appeal to the board of supervisors of assessments sitting as an equalizati tion board From the final judg- ments of the board of supervisors Of assessments sitting as board of revis- within thirty days to the circuit court of the county or to the Arkansas Tax Commission. first by taxpayer who is aggrieved because of the valuation of is aggrieved because of the undervalua- tion of another taxpayers property and third by the school district town or county affected or by the State because of the failure of the board properly to fix the value of the property of any tax payer. From the final orders of the Tax Commission whether assessing prop erty originally or sitting as a State board of equalization appeal may be taken either by the taxpayer or by or by the State either to the circuit court of the county in which the prop erty affected or d part of it is situated. or to the circuit court of the county in WHftE tHe toIlI1ISSlOu sat when the final order appealed from was made.
 Section 97. Appeals either from the orders of the board of supervisors of or the Arkansas Tax Com mission must be taken to the circuit court within thirty days after a final court such cases shall be tried de novo.
 Section 9S. No assessment of proper ty for taxes shall be held to be illegal on account of any informality in making !, on account of the assessment not being made and completed within the time re- 1uired by law. The purpose of this Act is to secure uniformity in taxation and to provide a method whereby all prop erty is placed on the textbooks
 Secton go. On the first day of No vember each year. every clerk of the county court shall prepare and forward To the Auditor of State certified state mcnt which shall show the total value county as assessed and eaualized. Any county clerk who shall fail to prepare and forward such statement by said late. shall be guilty of misdemeanor and upon conviction shall be fined s100.0o, and shall be removed from office
 Section 100. The Auditor of State shall from the statement provided by section 99 of this Act determine the several rates to be applied for that year IS prescribed by section lo1 of this Act. -C ehC IoAstpiC pIOpcilS o1 lile oldlC. anu shall by the 10th day of November. cer- .ify to the several county clerks of the State the several rates so determined. which rate shall be by the county clerk lpplied to the taxable property contained n the textbooks of their respective 
 Section 101. There shall be levied ,acn year beginning with 1911. the sev- 'ral rates hereinafter indicated:
 ]. For the purpose of raising revenue %nN< charitable institutions. the University of Arkansas the agricultural schools and to supply deficiencies. the rate to be known IS the State General Rate
 7. For the support of the common schools of the State. the rate to be snown as the "State School Rate.'
 3. For the purpose of carrying out he provisions of the Act to pension ex- confederate soldiers. the rate to be 'nown as the Pension Rate" and,
 A. For the purpose of raising fund with which to complete the State Capi- ol. the rate to be known as the Capitol Rate" as follows:
 If the total value of the property of # this Act does not exceed four hundred
 md fifty million s45O. 900. .OOO) dollars he Capitol rate shall on each one hun lred dollars of property assessed be our our and fiye-tenth (4 5-1O) cents: if aid total value is between four hundred nd fifty million (s45O 900. .OOO) dollars ma four hundred and seventy-five mil lon tS4T5,OOO. .O00) dollars said rate shall e Tour and four-tenths (4 4-1O) cents: sald total value is between four hun. neH ne ana seventy-five million (s475 O0O' vvo uoliars and five hundred million *b00.O 000) dollars said rate shall he our and two-tenths 4 2-1O) cents. if aln @ total value is between five hundred ,ndpno n'raaon $500 ooo.o .oooo dollars and five na mnored ore and twenty-five million 1s525s v"'ooo, dollars said rate shall be fomr f, cents: IT said total value is between .vs hundred and twenty-fiye miIIion } 1o: o:oVo.o0O) dollars and five hundred % nu 1lIty million ($55O, ,OOO. .O00) do1iar. a'd a rate shall be three and eight tenths j s-lo cents; if said total yaIua ;s sslMecn sssn ono TlWe n hundred and fifty million 70, o,ooo.oo0) dollars and five hundrod nn seventy-five million (s575. 00o ooo1 | oIars said rate shall be three and civ l enths 6 6-10) cents; if said total v.ima between five hundred and seventy. we million (s575 900 OOO) dollars and TX hundred million (s6OO. 900. O001 SoI- ITS sa'd rate shall be three and four | ehths (" 4-lO cents; if total yaIue | oo betWeen "nN six hundred million (ssOo- | oo,ooo) dollars and six hundred ana | Wenty.flve million ($625, ,OOO. .O001 dol ars sald rate shall be three and tbree- enths (3 3-10) cents; if said total val1,e ,petWeen six hundred and twentv-five ,ia1on ts6s6: 000) dollars and s;v un0fed and fiffv ,,,;JI;o., nc- iiu StN