The Harrison times., 1912-06-22


changed by the commission the amount
or 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 n 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 ii
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 fift,r
cents, so that no valuation of any sep
arate tract or lot of land or personal
assessment shall contain any fraction
OF dollar; and shall in the proper
pook 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-
uonal sum so that no valuation of any
separate item of personal property shall
contain q fraction of a dallar.
Section 90 If any property be omit
ed from the assessment of any year it
shall be the duty of the assessor or the
Arkansas Tax Commission, as the case
may be, II such ommission be discover
ca before the collector closes his books
Ior the year, to assess such omitted
property; and the county clerk shall ex-
tend the taxes against the same on the
taH-DookS for the current year. IF any
YAK on any property liable to taxation
is prevented from being collected for
any year or years by reason Of any err
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 81. Witnesses may be sum
,FAed to appear before the Arkansas
II Commission by subpoena issued by
- 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
nesses may likewise be summoned to
appear before any board of supervisors
OF assessments by subpoena issued by
the clerk OF the board under direction
OF the board Said subpoena shall be
served In like manner as are subpoe-
gas issuing out of the circuit court The
Sheriff shall receive the same fees for
subpoenas served by them as they re-
celVe Tor subpoenas served in cases in
the circuit court, or the subpoenas may
be 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
81.
papers or other documents may be is
sued and served In like manner
Section go. 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 commission or board OF supervisors
or assessments, as the case may be, or
by the secretary or clerk thereof
aA9tlQn 30. In case any witness fail
S"efusc 10 testify as TO or in answer
60 any material question, or 10 produce
any record, books, papers or other doc
uments in his custody or under his con-
trol when required TO do so, any Cir
cuit 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 7 the
court or Judge thereof may punish such
witness for contempt as In cases OF dis
obedience OF II like subpoena issued
from any court for refusal to testify In
cause pending therein.
Section "a. No witness shall be ex-
cused from attending or testfying or
from producing books papers, docu-
ments. accounts and other records be-
fore the commission or board OF super
vsors OF assessments, as the case may
be. or IN obedience 10 the subpoena
issued by II or In the name OF the COM
mission or any member thereof, or OF
IA, >board OF supervisors OF assessments
any member thereof, on the ground
~ for the reason that such Testimony or
evidence, documentary or otherWlso, re
qulred OF him may tend 20 crlmlnate
him or subject him to penalty OF
forfeiture, But no person shall v"
prosecuted or subjected 60 any PEN
atty or forfeiture for or on account OF
any transaction, matter or thing con-
cerning which ho may TESTIFY or pro-
duco evidence documentary or OTHER
wise, before the commission or pooru OF
euperylaors OF assessments or III open, 'ia
fence 60 its subpoona put no pu'sUn ...',,,o, 9V
teetIfylng shall be exempt from proHo,
cution and punishment from perjury
committed IN 80 testlfylng .u
aoetion Ob, Every witness VINO HhNl
nppcnr before the commission or Donitu
OF supervisors OF aesoshmenlh pE da W.
ordore shnll receive for his Attendance
4 The fees and MILEAGE allowed by INV lor
y wItuessea In eyll cases IN courts ~
record which shall be audited ana phlu
ty the state In cAeeg OF wlthobses ne
fore the Tax Commission OF .Df WV
county I'm caaea Of witnesses BEFORE the
bonrd OF supervisors OF assessments, m
Tho eamo mnnncr NJ other expenses OF
the commission ana OF the board or Hu.
perylaora OF assessments are 0udlteu
and paid upon presentation OF the proper
vouchers sworn 60 by such wltnehhee
- approved by tho chairman or the
hmiasion or board OF supervisors or
VyaeeamentH, ~ the case may bei Wit
neaaes summonded by parties other than
by tho commission or board OF super
ylRora OF assessments shall bo paid by
the pnrty or parties causing tho Wit
noaaea 10 be summoned,
Section 06 Persons aggrl0Ved by tho
action OF the aRRcAa0r IN assessing their
property may appenl to the board OF
supervisors OF assessments sitting ~ an
eauallsntion bonrd, From the final iudg.
menta OF the board OF supervisors Of
nsneaamonta sitting M q board OF royln'
Ion aud appeals appeal may be taken
within thirty days to the circuit court
OF the county or 10 the Arkansas Tax
Commission, first by taxpayer who ia
aegrieVed because OF the valuation or
his property, second by Il taxpayer who
~ AEgfleved because or the undefvnlua-
tlou OF another taxpayers property ana
thid by the school district town or
county affected or by the state BECAUSE
OF the failure or the board properly 20
fiN the value or the property OF any taXa
payer, FROM the final orders OF the
TaN Commission whether assessing prop
erty originally or sitting a. a State
hoard or equalization appeal may be
tnifnu ptthnp hV thu tnNpnVpp mn hV