Pocahontas star herald., 1912-06-14


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 il
stood after equalized by the board OF
superVlsors or assessments, adding i'm
each case any fractional sum of fifty
cents or more and deducting i'm 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 a dollar; and shall in the nroper
book add to or deduct from the several
classes OF personal property in his coun-
~ the required per cent or amount or
Doth on the valuation thereof as IL
STOOD after equalized by the board of
supervisors OF assessments adding and
deductlng in manner aforesaid any frac-
tlonal sum so that no valuation of any
separate item of personal property shall
contain fraction of a dallar
Sectloh 30. If any property be omit
ed from the assessment of any year il
snaii s'a.n pe tne duty or the assessor or the
Arkansas Tax Commission, as the GA Sc
may pe, II such ommission be discover
ed betore the collector closes his hook
Tor the year. to assess such omitted
property; and the county clerk shall eX-
teId the taxes against the same on the
taX-pooks Tor the current year. If any
TAX on any property liable to taxation
is prevented from being collected for
any year or years by reason of anv er-
roneous proceedings or other cause the
amount or such tax whfch such prop
erty should have paid Shall be added to
the tax on such property for the cur-
rent year N0'
Section 81. Witnesses NAV be sum-
mohed TO appear before the Arkansas
TAX Commission by subpoena ISSUED NV
the chairman or secretary of the com
mission in the name of the commission,
nIrRpfnH n on oh.
returnable to the commission Wit
nesses may likewise be summoned to
appear before any board of supervisors
of assessments by subpoena issued bv
the clerk of the board under direction
OF the board. Said subpoena shall be
served IN like manner as are subnoe-
mas Issuing out of the circuit court The
sheriff shall receive the same fees for
subpoenas served by them as thew re-
ceive Tor subpoenas served in cases in
the circuit court, or the subpoenas NAV
be served by registered mail addressed
TO witnesses In either case the sub
poena must be served at least two davs
previous to the time named therein for
me appearance Of the witnesses sub
pOenas duces tecum to any witness 10
appear and produce any records books,
Papsrs or other documents may be is
sued and served in like manner
Section 92. Oaths to witnesses in
any matter under investigation or con-
sideration by the commission or any
board of supervisors of assessments 9
may be administered by any member or
the commission or board Of supervisors
OF assessments, as the case may be, OF
by the secretary or clerk thereof.
Section SO. In case any witness fai
or refuse to testify as to or in answer
70 any material question, or to produce
any record, books, papers or other doc
uments in his custody or under his con-
trol when required to do so, any cir
cunt 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 testf-
mony on such matters as he may be
lawfully interrogated about and the
court or Judge thereof may punish such
witness for contempt as in cases of dis
obedience OF 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 testifying or
from producing books, papers docu-
ments accounts and other records be-
vsors Of assessments, as the case may
he or in obedience to the subpoena
issued by II or in the name of the COM
mission or any member thereof or OF
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-
quired of him may tend to crlmlnate
him or subject him to a penalty OF
forfeiture. But no person shal u'
prosecuted or subjected to any pen
atty or forfeiture for or on account OF
any transaction. matter or thing con
cerning which he may testlty OF pro
duce evidence documentary or other
wise before the commission or Doard OF
supervisors of assessments or IN opeu-
fence to it's subpoena; but no person %
testifving shall be exempt from prose-
cution and punishment from peIJu'' ,
committed in so testifying' ~,
Section 95 Every witness VINO shail
appear before the commission OF poatu
of supervisors of assessments by lts
orders shall receive TOT ms h', Inu, foy
the fees and mileage allowed py law ~.
witnesses in civil cases in courts ~
record which shall be audited and palu
by the State in cases OF witnesses pc
fore the Tax Commission or Dy the
county in cases of witnesses betore tne
board of Supervisors of assessments. IN
the same manner as other expenses OF
the commission and of the board OF su,
peryisors of assessments are audlteu
and paid upon presentation of the proper
vouchers sworn to by such witnesses
and approved by the chairman OF the
commission or board of supervisors OF
assessments as the case may be- VIII
nesses summonded by parties other thar
by the commission or board or super
visors of assessments shall be paid by
the party or parties causing the VIII
nesses to be summoned
Section SO. Persons aggrieved by the
action of the assessor In assessing thell
property may appeal to the board OF
supervisors of assessments sitting as ar
equalization board From the final judg.
ments of the board of supervisors OF
assessments sitting as a board of reyis'
ion and appeals. appeal may be taker
within thirty days to the circuit court
of the county or to the Arkansas Tan
Commission, first by taxpayer who is
aggrieved because of the valuation OF
his property, second. by a taxpayer who
is aggrieved because of the undervalua
tion of another taxpayers property anC
third by the school district, town OF
county affected or by the State because
of the failure of the board properly tC
fix the value of the property of any tax.
payer. From the final orders of tn,
Tax Commission whether assessing prop
erty originally or sitting as a Stat,
board of equalization appeal may b,
taken either by the taxpayer or by
school district, county town, affected
or by the State either to the circui
court of the county i'm which the prop
erty affected or part of it is situated
or to the circuit court of the county II
which the commission sat when th'
final order appealed from was made.
Section 97 Appeals either from tn,