The Sentinel=record., 1912-06-06

or for the reason that such testimony oi | evidence. documentary or otherwise ie | auired of him may tend to crimlhat | him or subject him to peuait4 Forfeiture But no person shall hr prosecuted or subjected to any peA altv or forfeiture for or on account VI any transaction, matter or tllhs oun
 corning which he may testlty or pIo' euce evidence documentary or othel wise. before the commission or bo'lp VI supervisors of assessments or III tencp tn it's subpoena but no Ptls'N testifying shall be exempt ltoih st.r cution and punishment rom pe' 9"'' committed in go testitying- q,
 Section q5 Every witness who shdi appear before the commission or uoa, of supervisors Of assessments " " orders shall receive for his htteHuage1. the fees and mileage allowed by law TOT vyttnesses in civil eases in courts ol record which shall be audited ana pau hV the State in eases or WitheHS'A i,t
 fore the Tax Commission or hN tlt county in cases of witnesses before tue board of supervisors of assessments, inI the same manner as other expenses oi
 the commission and of the board or su
 perVisors of assessments are uuoltFu and paid upon presentation Of the proper
 vouchers sworn to by such witnesses
 and approved by the chairman or the
 commission or board of supervisors ot
 assessments. as the case may be, Wlt-
 nesses summonded by parties other than
 
 visors of assessments shall be paid by
 the party or parties causing the wit
 nesses 10 be summoned
 Section 9e. Persons aggrieved by the
 action of the assessor in assessing their
 property may appeal to the board Of
 supervisors of assessmeits sittiur as an
 equalization board From the riual 1uhs
 ments of the board of supervisors or
 assessments sitting as a board of reNiS
 ion and appeals appeal may, be taken
 vrff law fp
 of the county or to the Arkansas Tax
 Commission. first by q taxpayer who is aggrieved because of the valuation or his property. second, by a taxpayer who
 is aggrieved heoausc of the undervaua- tion 'of another taXpayer's property and third by the school district. town or county affected or by the State heearse 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 ertN originally or sitting as state i 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 the county in which the prop | erty affected or part of it is situated | or to the circuit court of the county tn | which the commission sat when the l final order appealed from was made, l Section 97 Appeals either from the | orders of the board of supervisors of | sA | mission must be taken to the circuit 1 court within thirty days after a final l order has been made In the circuit i court such cases shall be tried de novo | Section 9S. No assessment of proper | ~ for taxes shall be held to be illegal l on account of any informality in making ] the assessments or in the tax lists, or
 on account of the assessment not heinz | made and completed within the time re- | quired by law, The purpose of this Act l is to secure uniformity In taxation and | to provide q method whereby all prop 1 erty is placed on the taN-books
 Section 90 On the first day of No
 vomber each year every clerk of the | county court shall prepare and forward l to the Auditor of State a certified state
 ment which shall show the total value 1 for that year of the property of his
 county assessed and capitalized. Any | county clerk who shall fail tn prepa re 1 and forward such statement by said ] date shall be guilty of a miSdemeanor i and upon conviction shall be fined | sl00 co. and shall be removed from office l Section loo. The Auditor of state
 shall from the statement provided by | section % of this Act determine the
 several rates to be applied for that year as prescribed by section lQl of this Act | to the taxable property of Inc State. and shall by the l0th day of November, eer- | tifv Co the several county clerks or the i State the several rates so determined | which rate shnl hc by the county ciefk applied to the taxable property contained
 in the tax-books of their respective
 'Vs5'st section 16i There shall be levied l eacn year beginuinE with 1911. the seV- eral rates hereinafter indicated;
 | l. For the purpose or raising revenue i to support the state goverbuieht. the | charitable institutions the University of ] Arkansas the agricultural schools ana 70 | supply deficiencies. the rate to be known ] as tho state General Rate"
 9 For the support of the common | schools of the State. the rate to he | known ss the state School Rate
 1 g. For the purpose of carrying out i the provisions. of inc Act Co pension cX- | Confederate soldiers the rate 70 be known as the Pension Rate" and.
 | 4 For the purpose Of raising fund
 with which to complete the state Capt.
 toI the rate to be known sS the Capitol | Rate" as follows.
 IT the total value Of the property of f the State as determined by sectfon 9a
 of this Act does not exceed four hundred | and fifty million G450.00 00O) dollars | the Capitol rate shall on each one hum Edred dollars of property assesacd be | said total value is between four hundred and fifty million ($f50.000. 0o0l dollars and four hundred and seveuty-five mll- ! lion f$i75000 0o0l dollars said rate shall l he four and four-tenths d 4-10l cents.
 f said total value Is between four hun l dred and seventY-fivc million fS4T5 900 - Opo) dollars and five hundred million fS500. 000. .N0O) dollars said rate shall be four and two-tenths ~ 210) cents; if
 said total value is between five hundred million CSb00. 900 000) dollars and five hundred and tweutv-five milton (s5fG. n'0 000l dollars said rate shall be four | l4) cents: if said total value is between five hundred and twcutv-fivc million (2h2s n0n nnn! .!c!!a7= -f,,i ff-r r,7rnrrer and fifty million (S550 900 0001 dollars said rate shall Zoe three and eight tcnths @ s-lol cents if said total value is between five hundred and fifty million 'S5aO, O,oon 0o01 dollars and five hundred and seventy-five million fS515.o0O 000l dollars said rat9 Shall be three and six tenths f3 G-10l cents if said total value Is between five hundred and seventy five million tS5I5. .o00 000l dollars and six hundred million tsG00. GOO 000l dol lars said rate shall be three and four tenths @ 4-l0) cents. if total value Is between six hundred million (s600.- twentv-five million fS62b 000 000) dol lars said rate snail be three and three tenths i3 3-l0) cents, 1T said total value IS between six hundred and twenty five million tSt2b,o00 oh0l dollars and six hundred and fifty million (s650. GOO 000) dollars said rate shall be three and two- tenthsi t3 2-10) cents if said total value shall be between six hundred and fifty million (s650. GOO, 000) dollars and six hundred and seventy-five million ($s7R.- O1VOO0) dollars said rate shall be three and 1ne-tenth e 1-t0) centsi if said total value shall be between six hundred and seventy-five million (S675, ,000. 000) dollars and seven hundred million tS700. GOO 000) dollars said rate shall be two and nine tenths e g-f0) cents if said total value shall he bef Mapn ecvcn btp-