The Sentinel=record., 1912-06-20

 Section ea The affidavfts requires
 hy tuis Act to be maue by the sss', sss | tsection ii1 and bN tho members of th' board of supervisors of assessment
 ssectton s4l shall be entered n fnii "i
 the assessors books prescribed by sec
 tions G6 and sS hereof.
 Section 70. The sesaion of tlic boarf of supervisors of assessments beginnln;
 the first day of July. shall be Tor ths purpose of completing and equal@lHt
 the assessments of the county. II shai be the boards duty Co examine care i, fully in detail the assessmeuts Of req and personal property as made by tns | assessor. Members of the board sh'tl
 examine and compare the returns oI asi sesEfuent of property CT tho several
 towns and districts and e4ualize the
 same to the end that each tract or TOT of real property and each article or personal property shall be assessed a' l it's true and fun value ln money ln performing it's duties in completing ana eqiiailzine the assessments of Che county 1 the board shall proceed under the toi- | lowing rules.
 r ft shall raise the valua Son of each 1 tract or lot of real property which, m | its opinion. Is assessed below It's true and f'il value in money to such sum as t believes to be the true and full value g II shall reduce the valuation of l each tract or lot which. n It's opinion. 1 Is assessed above it's true and full value | in money to such sum as it believes to l be it's true and full value.
 2. If shall raise the valuation of each item of nersonal property which, n it's opinion IS assessed below It's true and full value in money. to such sum as 1t believes to he the true and full value thereof. and 1t shall raise the az rregate valuation of all the personal property of each individual. firm or cor porafion when it believes that such az crr tu fo T fAra ts4 ttf ar full value of the personal property be- longing to such individual firm or corporation 10 such sum as it believes to be fhc true and full valuation thereof
 II shall reduce the valuation of each item of personal property which.
 in its opinion Is assessed above it's true and full value to such sum as 1t be- lleves to be the true and full value thereof It shall reduce the aggregate valuation of the personal property of any individual. firm or corporation to such sum in ts opinion is the true and full value thereof
 6. It shall place upon the tax books any omitted items of personal property subject to taxation, provided such items are not placed thereon when the omis- sion is discovered hy the assessor II shall assess such omitted items at their true and full value In money.
 G. It shall assess the taxable property of every person who has failed to make and file the list required by law. and HHSeNHDI uf refused to list
 ( It shall place upon the tax-books and assess at it's true and full value In money any parcels or lots of land which the assessor may fail or refuse to assess: and 1t shall add to the assessed valua- tion of any real estate any improve ments that have been placed thereon, and which the assessor has failed or refused to list as required by law.
 g. It sAall have and exercise com plete and perfect supervision over the assessments of the county. and may do and perform any acts not inconsistent with this Act to the end that all the property of the county subject to tax ation be taxed at its true and full value in money as required by law. The as- sessaT shall attend at all sessions of the board and render such assistance and give such Information as the board may require,
 Section IT. The board shall perform its duties with respect to reviewing assessments of the county and equaliz- ing them between the first day of July and the fifteenth day of August of each year II snail. devote such time as in its opinion may be necessary to the per formance of its duties as herein pro- vided Tn boards consisting of three members two shall constitute a quorum In boards consisting of five members three members shall constitute a quorum
 Section 72. The clerk Of the board shall keep in a book provided for that purpose. record of the proceedings of the board Said record shall show the items of personal property and parcels of real estate whose valuations thf board has changed. Before the fifteenth day of August or before adjournment provided the board adiourns before the fifteenth day of August the clerk of the board shall prepare q written or printed notice of each increase in valua- ton made by the board. Such notice shall show each item of personal prop erty or parcel of real estate which the i board has assessed or whose valuation it has increased: also the valuation as board has placed thereon. Such notice shall be signed by the chairman and the clerk of the board, It shall be served on the owner of the property whose either by the clerk in person or it shall be sent by' mall to such person or agent The notice shall warn the person affect cd to appear at a session of the board of supervisors of assessments to be begun and held on the fifteenth day of August following, and show cause why such increase in valuation shall not be made
 Section 7s. On the fifteenth day of August each year. the board of super visors of assessments, with the county judge as ex-nfficio member and as chairman thereof shall meet as a board of revision and appeals for the purpose of hearing complaints that taxpayers may have to make because of the un- dervaluattOn or overValuatiOn of prop ertv Such sessions may continue from day to day until the first day of Sep tember fl the board does not sooner complete it's work. At such session the board shall be governed by the follow ing rules
 I. It shall hear and consider no svi- dence unless the witnesses are sworn as witnesses are sworn in a court Of justice.
 ?. Taxpayers aggrieved because of the valuation placed upon their prop ertv by the assessor or by the board sitting as q hoard of equalization may appear in person and by attorney and offer any legal evidence they may have touching the justice or legality of the proposed increase fin the valuation of their property
 either by legally appointed attorney or by the prosecuting attorney or hs deputy
 t IT taxpayer is of the opinion that another taxpayers property is un- dervalued he may appear before the board and make complaint and it shall be the duty of the board to adjust all assessments 50 complained Of in such manner as the facts may warrant
 g. If it should develop at the hearing or in any other way that items of per eJnal property or parcels of real estate are assessed below their true and full value In money. the board shah raise the valuation of such undervalned prop erty t0 its true and full value in mon erty notice as Is provided in section @ hereof to appear and show cause why such raises should not be made
 6 Tt shall not he considered as g. around for reducing the valuation of the property Of the taxpayer that ad-