Pocahontas star herald., 1912-07-05

tlon whose assessment has hen
changed by the commission the amoUnt
of such increase or reduction. AS w
case may be, so certified He shall ,Ine
in the proper column Of the hook nro'
scribed by section n hereof aha +d m
deduct from each tract of lot OF i,15
the required per cent or amount or
both, on the valuation thereof, a u.
stood after equalized by tbe boor5 5I ~ ~
supervisors of assessments addint a.
each case any fractional sum of aft,,
cents or more and deducting In aa
case any fractional sum less than frty
cents, so that no valuation Of anv sem
arate tract or lot of land or nersor,l
assessment shall contain any fraction
of dollar; and shall in the nronor
book add to or deduct from the sa,,a,. :
classes of personal property in his cow
ty the required per cent or amount nr
poth, on the variation thereof, as n
stood after equaiiZed by the hoard 90
supervisors of assessments, adding and
deductlng IN manner aforesaid anv frar-
tlonal sum so that no valuation Of on,,
separate item of personal property shall
contain fraction of a dallar
Section 80. If any property he or,,it+
ed from the assessment of 6,lv vear y.
shall be the duty of the assessor or tbe
Arkansas Tax Commission as tba coso
may be, If such ommission be di;caver-
ed before the collector closes his books
Ior INC year, TO assess such omitted
tend the taxes against the same on tbe
taX-books for the current year. IF anv
tax on any property liable to taxation
rs prevented from being collected for
any year or years by reason of any err
roneOus proceedings. or other cauco a.
amount of such tax which such nronI
erty should have paid shall be added 70
the tax on such property for the cur
rent year 'u'
Section '91. 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.
nesses may likewise be summoned 70
appear before any board of supervisors
of assessments by subpoena iss,,eJ b,,
the clerk of the board under direct,o8
of the Eoard. Said subpoena shall he
served IN like manner as are subnoa-
mas issuing out of the circuit court TN
sheriff shall receive the same fees For
subpoenas served by them as they re-
ceive for subpoenas served in eases in
the circuit court or the subpoenas NAV
be served by registered mail addressed
to witnesses In either case the suh-
poena must be served at least two davs
previous to the time named therein for
the appearance of the witnesses sinh
poenas duces tecum to any Witness 10
appear and produce any records, books.
papers or other documents NAV he ps,
sued and served in like manner.
Section 80. 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
of assessments as the case NAV be or
by the secretary or clerk thereof.
Section 93. In case any witness fail
nF RnfH 30 To-
10 any material question or to produce
any record, books, papers or other dc
uments in his custody or under his com
trd when required TO do so, any cir
cult 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 an1attachment 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-
nony 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 or
the board OF supervisors of assessments
or any member thereof, on the ground
or for the reason that such testimony OF
evidence documentary or otherwise, re-
quired of him may tend to criminate
him or subject him 70 penalty or
forfeiture. But no person shall ""
prosecuted or subjected to any PEN
atty or forfeiture for or on account Oh
any transaction. matter or thlng CON
.cerning which he may TESTIFY OF pro-
duce evidence documentary or otIeI-
wise. before the commission or boara or
Supervisors of assessments or III opeu-
fence, to its>subpoena; but no person 50
testifviny shall he exempt from prose
cution and punishment from perjury
committed iF 80 'testifying. III
Section 95 Every witness VINO sha ,
anpear before the commission or poaI u
OF supervisors OF assessments py lts
orders sshall receive for his atteuaance
the fees and mileage allowed by law TOT
witnesses IN civil cases in courts oi
record which shall be audited ana pau
by the State IN cases of witnesses Pc
fore the Tax Commission or py 'tne
board of supervisors of assessments, IN
the same manner as other expenses OF
the commission rand of the board OF Su-
pervisors of assessments are AUDITED
.Rnd paid upon presentation of the proper
vouchers sworn to by such witnesses
and approved by the chairman OF the
commission rur soard of supervisors '0t
assessments, fas the ease may be; VIII
'resses summonded by parties other than
toy the commission or board of sUpef-
visors of assessments Shall be paid by
the party or parties causing the wit
filesses to be summoned
Section 90. Persons laggrieved by the
action of the assessor ,insaSsesSing their
property may appeal to the board Of
supervisors OF assessments sitting as an
equalization board. From the final iudE-
lments Of the Board of supervisors OF
assessments Sitting as a board of reviS-
ion and appeals, appeal may be taken
within thirty Days ito the circuit court
of the county or 80 the Arkansas Tax
Commission, firs6 by "a taxpayer who IS
iaggrieved because on the valuation Of
ms property second, by a taxpayer who
i1s agErieved because IF the uHdervalua-
'Slon of another taxpayers property and
alhrd by the school district, Gown or
tcourty affected or by fhe State because
OF the failure of the board properly to
i11N theNyalue of the property of any tax
payer. From the final orders of the
Tax Commission whether assessing prop
eTty 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
court of fehe county in which the prop