The log cabin Democrat. [volume] (Conway, Ark.) 1901-1982, 1912-06-20

so psop0s W VI any PctSOu VI OiPVi O.
oon 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
in the proper column of the book pre-
scribed by section II hereof. add to or
deduct from each tract of lot of land
tne reausred per cent or amount or
Doth, on the valuation thereof, as it
stood after eaualized 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 OF lot of land or personal
assessment shall contain any fraction
or dollar; and shall in the proper
Dock add 10 deduct from the several
classes of personal property in his coun-
" the required per cent or amount or
moth, on the valuation thereof. it
stood after equalized by the board of
supervissors of assessments. adding and
neducffng in manner aforesaid any frac-
tfonai sum so that no valuation of any
separate item of personal property shall
contain a fraction of q dallar.
Section 30. If any property be omit
ca from the assessment of any year 1t
shaH be the duty of the assessor or the
Arkansas Tax Commission. as the case
may De, such ommiSSion be discover
ed before the collector closes his books
LOT the year, to assess such omitted
property; and the county clerk shall ex-
TEND nle taxes against the same on the
taN-peoks for the current year. IF any
esx On any property liable to taxation
1s prevented from being collected for
any year or years by reason of any err
reneouS proceedings or other cause. the
amount Of sach tax which such prop
sfty should have paid shall be added to
ae TAX On such property for the cur
rent year
Section 81 Witnesses may be sum-
anoDed to appear before the Arkansas
TAX Com mission 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
Teturnabie to the commission. Wit
nesses NAV likewise be summoned to
appear before any board OF supervisors
OF assessments by subpoena issued by
mo clerk of the board under direction
or the board. Said subpoena shall be
served In like manner as are subpoe-
mas issuing ont of the circuit court The
Sheriff shah receive the same fees for
subpoenas served by them as they re-
eefve for subpoenas served in cases in
the circuit court. or the subpoenas may
De served by registered mail addressed
10 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 to
appear and produce any records books
papers or other documents may be is
sued and served In like manner
Section 90. Oaths to witnesses in
any matter under Investigation or con-
sideration by the commission or any
board of supervisors of assessments
may be administered by any member or
the comm ssion or board of Supervisors
or assessments. as the case may be. or
by the secretary or clerk thereof
Sectton 80. 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 doc
umentS In his custody or under his con-
troll when REQUIRED to do so. 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
shah issue 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. the case may be
and produce such books papers doc
uments and records or to give his testi-
monv on such matters as he may be
lawfully irterrogated about and the
court or Judge thereof may punish such
witness for contempt as in cases of dis
obedience of a like subpoena issued
from any court for refusal to testify in
q cause pending therein
Section "a No witness shall be ex-
.rused from attending or testifying or
from producing books, papers docu
merits. accounts and other records be-
fore the commission or board of super
visprs of assessments as the case may
be or in obedience to the subpoena
issued by It or in the name OF the COM
mission any MEMBER thefeOI, OF Oh
the board of supervisors of assessments
or any member thereof. on the ground
or for the reason that such testimony or
evidence. documentary or otherwise. re-
auired of him may tend to crlmlnate
him or subject him to penalty or
forfeiture But no person snail pe
prosecuted or subjected 10 any pen
atty or forfeiture for or on account OF
any transaction. matter or thing con-
corning which nc may testify or pro
duce evidence documentary or other-
wise. before the commission or Doaru OF
rrfpervisors of assessments OF IN opeu-
FENCE 10 it's subpoena; but no person so
testifying shah be exempt from prose
rsItion asd punishment from perjury
committed In so testifytng.
Section So. Every witness VINO s,la,
sppear before the commissioner boatu
~ s,gpervisors OF assessments by lts
orders ghsal receive for his ATTENDANCE
the fees and MILEAGE allowed by law ZOE
witnesses IN civil cases IN courts a.,
REGARD which shall be audited and palu
ny the State In cases of witnesses ne
fore the Tax Commission or by the
~ounty in cases of witnesses before the
board of supervisors of assessments, IN
the same manner as other expenses OF
the commission and of the board OF SUI
pervisors of assessments are auhlteu
ard paid upon presentation of the proper
vOucbers sworn to by such witnesses
and approved by the chairman of the
commission or board of supervisors or
assessments the case may be- VII
nv the commission or board OF super
yisors of assessments shall be paid by
the party or parties causing the VIII
,nesses 10 be summoned.
Section 90. Persons aggrieved by the
action of the assessor in assessing their
property may appeal to the board or
supervisors Of assessments sitting rs an
souaHzativn board. From the final judg-
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
Of the county or TO the Arkansas Tax
Commission, first by a taxpayer who is
aggrieved because of the valuation of
his property. second. by a taxpayer who
is agerieved because of the undervalua-
ton Of another taxpayers property and
third by the school district town or
oounty 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 sitting as State
board of equalization appeal may he
sob Gle hxy tha tov