Pine Bluff daily graphic., 1912-06-01

written or printed notice to be served upon the county judge of the county wherein is located the property a1Ieet. ed. Said notice shall be published m some newspaper in said county, IT one is published in the county; 1T not theh in a newspaper having a clrQulatlpn :ii, 1T, said county, in at least two weekly issues before the date of said proposea change The notice shall give the date and place. at which. the commission VIII sit and .yshall warn said county Judge and all citizens of said county to appear at said time and place and snow cause, if any they can. why such change shaA not be made pr such assessment n1ei creased or reduced, and the result or said hearing. if any increase or de crease should be made. shall be ceftfl- 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 1st and October lath, the Arkansas Tax Commission shall ina ln- euualities or a want of uniformity. De- tween the assessments in any county, the commission may in It's dlScFetion
 either equalize said assessments ftseii, as provided in section s5 or thls ASt or it may call a special session ot the board of supervisors of assessments or the county to sit both as 2 board or equalization and a board of revision and appeals. At such special session the board of supervisors or aSSesSHehts may revise and review the assessments of the county and may raise and re duce the ,aSSeSSmentS of -lndlVlduals ana corporations to the same. extent and m the same manner as it is by thls 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 Al such special session. before the assess creased. such taxpayer or his agent shall be given at least two days notice of such proposed increase. The tax payer may appear before the board sit ting as board of revision and appeals and contest 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 Act provides for appeal to be taken from the decisions of the board made at it's regular session.
 Section SS. A record of the proceed ings of the Arkansas Tax, Commission 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 seere- tary of the commission in book pre- pared for that purpose. Said record shall specify the amounts to be deduct ed from or added to the valuation of 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 ies 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.
 Section 80. The Secretary of the 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 q board of equalization, copies of said record, and shall on or before the certify out to each of the several coun- ty clerks so much of said record as af- fects 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- >tion whose tassessment has been changed by the commission the amount ot such increase OF reduction. as the case may be-. so certified. lie 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 equalized by the .board of superVlSors 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 or lot of land or personal assessment shall, contain, any fraction of dollar; and shall in the proper book 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 stooa arter egualized by the board of supervisors of assessments. adding and denlctlng in manner aforesaid any frac- tlonal 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 snail be the duty of the assessor or the Arkansas Tax Commission, as the case may pc. II such commission be discover ca before the collector closes his books TOT the year, to assess such omitted property; and the county clerk shall ex- tend the taxes against the same on the tax-nooks for the current year If any tax on any property liable to taxation is prevented from being collected sor any year or years by reason of any er roneous proceedings or other -causei tho amount Of such tax which such nron. erty should have paid shall be added to rent year ''ie cur
 Section 91 Witnesses may be ;sur,- moned to appear before the Arkansas raN 1hC oh' Commission omission by subpoena issued by tne chalrman or secretary of the com, mlsslon m the name of the commission ratHe,ed ret,,rna, to any sheriff of Arkansas and retufhaDie to the commission. Wit ntsses may likewise be summoned to appear before any board of supervi.or. or t, assessments by subpoena issued 'JS hS ane clerk of the board under directioy or the board Said subpoena shall he served in like manner as are s,1hnoo ne nas issssuing out of the circuit court Tho smsrl1f shall receive the same fees+ fnr nr i suinpoenas served by them as they -re. .elVe sfor subpoenas served in casss AG i, . sne circuit court, or the subpoehas Tan ,n DC t served by registered mail addressaSS smaS l ''o .u witnesses In either case tha sS,h- i pnena must be served at least two Sau. aan the n'e'ap"s arne io the time named therein for ,'n ,oe appearance of the witnesses snb poenas duces tecum to any witness sup to papers, papers ara or oher nroduee any records books Susd aud served in like manner oe is-
 section 92. Oaths to wifncssos |. ,S,ueraiion ,,n by the commission or cun. nr,