The Sentinel=record., 1912-06-06

written or printed notice to be serNeu upon the county judge of the county wherein is located the property affect ed Said notice shall be published in some newspaper in said county, If one | is published in the county; if not then in newspaper. having circulation m | 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 or said hearing. if any increase or de crease should be made. shall be certth- ed to the county clerk of the county affected on or before the fifteenth day of October
 Section s7. If. while sitting as a
 State board of equalization between
 September list and October 10th, inc Arkansas Tax Commission shall ind ln-
 edualtes or a want of uniformity be- tween the assessments in any county
 the commission may, In its dlsctetlon either equalize said assessments ltseiI'
 as provided in section S5 Of this Act
 or it may call a special session or tle
 board of supervisors of assessments or
 the county to sit both as board CT
 equalza ton and a board of revision ana
 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 ID
 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-
 spect to the assessments of the county
 as it had at the regular session At
 such special session. before the assess
 N.4.a hall 11a
 creased. such taxpayer or his agent
 shall be given at least two days notice of such proposed increase The tax payer mM appear before the board slt- ting as v board of revision and appeals
 and cor test 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 its regular session.
 Section SS. A record of the proceed ings of the Arkansas Tax COmmisso 1 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 dedalct- ed from or added to the valuation or 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 les 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. N.f f-~r aF ra 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-
 fleets 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 tho 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 77 hereof. add to or deduct from each tract of lot of land the required per cent or amount or both, on the valuation thereof, as it stood after capitalized by the board of supervisors of assessments. adding In each case any fractional sum of nifty cents or more and deductiug in each case any fractional sum less than fifty cents. SO that no valuation of any sem arate tract or lot of land or personal assessment shall contain any fraction 1 of dollar; and shall in the proper book add to or deduct from the several classes of personal propcrtv in his conn 70 ftr both, on the valuation thereof as it stood after capitalized by the board of i supervisors of assessments adding and deducting in manner aforesaid any frac- tional sum so that no valuation of any separate item of personal property shall contain a fraction of a dallar
 Section 90. If any property be omit ca rom the assessment of any year it 1 shall be the duty Of the assessor or the 1 Arkansas Tax Commission, as the case may be- tf such commission be discover- l ed before the collector closes his bonkg l Tor the year. to assess such omitted property, and the county clerk shall px ! tend the taxes against the same on the I tax books for the current year IT any | tax on any property liable to taxation | IS prevented from being collected for ] any year or years by reason of any or roneous prOceedings or other cause inc amount or such tax which such prom | eFtN should have paid shall be added to the tax on such property for the cur
 
 Section 91 Witnesses may be sum moned to appear before the Arlxansas l Tax Commission by subpoena issued b,, the chairman or secretary of the com mission in the namo of the commission l directed 10 any sherin of Arlansas ana i returnable to the commission Wifi hesses !:..;sy- .t.ts,s irt- i,r summoned to appear before any board of supcrvIsora Vi assessments by subpoena issued hv tne cIerk or the board under direction
 or me board Said subpoena shall be eFIFeu m like manner as are subpoe- mas issuing out of the circuit court The 1 sheriIt shall receive the same fees for
 Suepoenas served by them as thev TO-
 CslNe Tor SubpoenaS served in cssas ir
 me circuit court. or the suhpoenas mo-,
 oe served hy registered mail addreaeo9
 70 witnesses Tn either case inc qiih
 puehA must be served at least tpyo da,+n
 pIeFlouS Co the time named therein for
 lne appearance of the witnesses S,b
 potuaS auces teeum to any witness to
 @pLedI ana produce any records books NbpefS or other documents rne, b
 sued and served in like manner '0 iS
 Section a2 Oaths to vitras,oa l.. any matter under investiration or oo,i sloeratioh by the commission ar an,, board of supervisors of asseesr,a,itig. 'ig
 may he administered by any member or t.e commission or board of siiper,,isors pl assessments, as the case ma he ny the secretary or clerk thereof
 Stolinn 93. Tn case any wlfneer f,u ~ reuse 70 testify as Co or fn ansvper
 aiy material question. or 10 proditea "uS ie'pro, books papers or other doc l'gHlH m ms custody or under his com
 WiltH required to do so any ctr