Pocahontas star herald., 1912-06-28

tIe property of any person or corpora
eion whose assessment has been
ossanseu py the commission the amount
OF such Increase or reduction as tho
case may be, so certified He shall oIso
III the proper column of the book nre-
scllped by section Il hereof, ada to or
deduct from each tract of lot OF land
the required per cent or amount or
poth; on the valuation thereof, as ii
STOOD atter equalized by the board Of
supervisors of assessments addinr a.,
each case any fractional sum of dftv
cents or more and deducting in eacb
case any fractional sum less than fiftv
cents, so that no valuation of anv SON
arate tract or lot of land or personal
assessment shall contain any Fraction
of a dollar; and shall in fba nronar
pook add to or deduct from the several
clasSes OF personal property in his conn
" tne required per cent or amount or
poth, on the valuation thereof. as II
sloou after equalized by the board of
suPerVisors OF assessments, adding and
ueuuctlhg In manner aforesaid any frac-
tlonal sum so that no valuation Of anv
separate Item of personal property shall
contain fraction of a dallar
oecton 30 If any property be omit
ed from the assessment of any wear il
snall De the duty of the assessor or the
arkansas Tax Commission, as the case
may be, if suck ommlssion be discover
eu pefore the collector closes his hooks
LOT inc year, to assess such omitted
property; and the county clerk shall ex
tehd the taxes against the same on tbe
taX-books 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-
roheous proceedings, or other cause the
amount of such tax which such nron-
erty should have paid shall be added TO
Ine TAX on such property for the cur
Section 81 Witnesses may be sum-
moned to appear before the Arkansas
Tax Commission by subpoena issued Inv,
the 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
hesses may likewise be summoned 70
appear peiore any board of supervisors
OF assessments by subpoena issued nv
the clerk of the board under direction
OF the board. Said subpoena shall he
served IN like manner as are subpoe-
mas issuing out of the circuit court The
sheriff shall receive the same fees for
suppoenas served by them as they re-
celVe 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 s1Ib
poena must be served at least two davs
previous TO the time named therein for
the appearance of the witnesses. Sub
poenaS duces tecum to any witness to
appear and produce any records. hooks
papers 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
may be administered by any member or
the commission or board of superyisors
OF assessments tho l.
by the secretary or clerk thereof
Section SO. In case any witness fail
or refuse to testify as to or in answer
TO any material question or 70 produce
any record. books, papers or other doc
uments in his custody or under his CON
troi when required to do so, any cir
cuit or chancery court, or any Judge
thereof upon application of any mem
ber 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 the
court or Judge thereof may punish such
witness for contempt as in cases of dis
obedience of Il like subpoena issued
from any court for refusal to testify in
a 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-
fore the commission or board of super
visors of assessments. as the case may
be, or in obedience to the subpoena
issued by it 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 or
forfeiture But no person shall DO
prosecuted or subjected to any pen
atty or forfeiture for or on account OF
any transaction. matter or thing con-
cerning which he may TESTIFY or pro-
duce evidence documentary OF other-
wise before the commission or board or
supervisors of assessments or IN opeu-
fence to it's subpoena; but no person ~
testifying shall be exempt from prose
cution and punishment from PeiJui'
committed in so testifying.
Section 95 Every witness VINO shal,
appear before the commission or poaru
of supervisors of assessments DE ls
orders shall receive for his attehuaissce sce
the fees and mileage allowed by law lrr lor
record which shall be audited and pau
by the state in cases of witnesses pc
fore the Tax Commission or by the
county in cases of witnesses before tle
board of supervisors of assessments IN
the same manner as other expenses OF
the commission and of the board OF su,
pervisors of assessments are auulteu
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 or
assessments as the case may be; wit
nesses summonded by parties other than
by the commission or board of super
visors Of assessments shall be paid by
the party or parties causing the wit
nesses to be summoned.
Section 80. Persons aggrieved by the
action of the assessor in assessing their
property may appeal to the board of
supervisors of assessments sitting as an
equalization board. From the final judg-
ments of the board of supervisors of
assessments sitting as a board of revis-
ion and appeals appeal may be taken
within thirty days to the circuit court
OF the county or to the Arkansas Tax
Commission, first by taxpayer VINO :: ::
aggrieVed because of the valuation of
his property second by a taxpayer who
is aggrieved because of the undervalua-
tion of another taxpayers property and
third by the school district, town or
county affected or by the State because
of the failure of the board properly to
fix the value of the property of any tax
payer From the final orders of the
Tax Commission whether assessing prop
erty originally or sitting as a State
board of equalization appeal may be
taken either by the taxpayer or by
school district. county, town, affected,
or by the State either to the circuit