Pine Bluff daily graphic., 1912-06-01

OF for the reason that such estimony or evidence: documentary or otherwise. re- quired of him may tend to eriminate him CT subject him to Penalty Q
 forfeiture.ta But no person, shall be prosecuted or. subjected to aIty pen alty OF forfeiture for ol> on acfGlnt- ot any transaction. matter ,.or, thing eua- corning which lie may testify or pre- duce evidence documentary GOT others wise. before the commission or board or supervfsors of assessments or ,iH obed- ience to it's subpoena; but no person SC testifying shall be. exempt from prose prose cutTon and punishment from perjury committed in so testifyi,ig -
 Section 95. Every witness who shall appear before the commission or bpard of, supervisors of assessments by us the fees and mileage allowed by law for witnesses in civil. cases in courts ot record which shall be audited and paid. by the 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. li the same manner as other expenses o1 the commission and of the board of su- pervisors of assessments are audited and paid upon presentation of the proper vouchers sworn to by such witnesses and approved hy the chairman of the commission or board of supervisors of assessments. as the case may be: Wit nesses summonded by, parties other thar 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. Y
 Section 96. Parsons aggrieved by the action of the assessor in assessing their property may appeal to the board of supervisors of assessments sitting as an equalization board. From the final ludg- ments of the board of supervisors of assessments sitting as board of revis= ion and appeals. appeal may be taken within thirty days to the circuit court I, ,f1,0 %p flrn VI ,c-n- En.r Commission, first by a taxpayer who is aggrieved because of the valuation of. his property. second hy q taxpayer who is aggrieved because of the undervalua tion of another taxpayers property and third by the school district town county affected or by the State because of the failure of the board properly to flS & the value of the property of any tax Tax Commission whether assessing prop erty originally or sitting as d 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 q part of it is situated or to the circuit court of the county in which the commission sat when the final order appealed from was made
 Section 97. Appeals either from the orders of the board of supervisors of assessments or the Arkansas Tax Com
 
 court within thirty days after a final order has been made. In the circuit court suc! cases shall be tried de noyo . Section 9s. Nc assessment of proper. ty for taxes shall be held to be illegal on account of any informality in making the assessments or in the tax lists, or on account of the assessment not being made and completed within the time re. quired 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 tax books.
 Section aa, On the first day of No yember each year. every clerk of the county court shall prepare and forward to the Auditor of State a certified state ment which shall show the total value for that year of the property of his county clerk who shall fail to prepare and forward such statement by said date. shall he guilty of a msaemeanor and upon conviction shall be fined
 Section 100. The Auditor of State shall from the statement provided by section 99 .'of. this Act 2determine the I several utes to be applied fop that year. as prescribed by section 10l of this Net. to the taxable property of the State. and shall by the 10th day ofs November. Ger tify to the several county Glerksi of the State the several rates so determined, which rate shall be by. the county clerk applied to the taxable. property contained in, the taX-books of their respective counties. 7G ,
 Section 1O1 There shall be levied each year beginning with a1911. the sev- eral rates hereinafter indicated;
 I. For the purpose of raising revenue to support the state government. the charitable institutions the University of supply deficiencies. the rate to be known as the "State General Rate" <..
 2. For the support of the common schools of the State, the rate to be as 1o f1fp Jot to
 ,. For the purpose of carrying out the provisions ot the Act to pension ex- Confederate soldiers the rate to be known Las as ,ln the ,lesa Pension Rate. and. with which to complete the State Capi- tol the rate to be known as the Capitol Rate. as follows: If the total value of the property of of this Act does not exceed four hundred and fifty million (s45O, ,00Goo0) dollars the Capitol rate shall on each one hun four and five-tenth (4 5-10J cents: if said total value is between four hundred and fifty million (s45O. .000. .OO0) dollars ,ta and feur fe hundred M n and seventy five mil. be four and. four -tenths (4 4-1OJ cents; If said total value is between four hun dred and seyenty-five million (s475 .0OO.- oooo collars and five hundred million 500.000.00O) dollars. said rate shall he four and two-tenths (4 2-1O) cents, if i said total value is between five hundred million, Gs5Qo,oo0.00OD dollars and five hnnndred n and twenty-five million (s525,- ooo' ooop dollars. said rate shall be four .D 'cents;sif said total value is between live ", hundred and twenty five million l es629 ooo,o 900? dollars and five hundred 1 ana and flfty million ls5a0.0O0. .000) dollars said rate shall be three and eight-tenths 6 s-1ol cents; if said total value is pnctWecn net " cno five hundred and fifty million .sooV,VNV.oQ0) dollars and five hundred 2 and seventy-five million (s575, GOO. 0oO) dollars said rate shall be three and six tenths 6 6-1O) cents; if said total value | Is betwaen, five hundred and seventy, five million 8556,00o,o00l dollars and six hundred million ($6OD, GOO. .O00) dol I lars said rate shall be three and four 1 !s tentns f,1n 6. a-lo1 cents::, if total value. ,s between six hundred millions i$6OO.- 00O.000 dollars and six hundred and twenty.five million (ss25. .oOO.ooo) dol lars lars said rate shall be three and three tenths 6 f3-10) cents; if. said total value | IS ,,, between six huhdred and twenty five million s62S: :ooO.ooO1 dollars and six; hundred and fifty million. ($650 000. .0O0) | dollars said rate shall be three and two