The Huttig news., 1912-06-01

tue property or any person or corpora t1on whose assessment has been changed by the commission the amount or such increase or reduction, as the case may be, so certified. He shall also m the proper column of the book pre- scflbed by section IT 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 supefVlsorS 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 or dollar; and shall in the proper DOCK add to or deduct from the several classes Of personal property in his eoun- " the required per cent or amount or both on the valuation thereof as it stood after equalized by the board of supervisors of assessments. adding and ttai 4teauGtlng Tn manner aforesaid any frac- Hohat sum so that no valuation of any separate item Of personal property shall contain fraction of 6 dallar
 section 90 If any property be omit eu rom the assessment of any year it shall be the duty of the assessor or the ArkanSas Tax Commission as the case may De, If such commission be discover eo before the collector closes his books iof the year, to assess such omitted property; and the county clerk shall ex- lend the taxes against the same on the laX-beokS for the current year If any taN on any property liable to taxation ls prevented from being collected for any year or years by reason of any CT foneous proceedings. or other cause the amount of such tax which such prop erlS should have paid shall be added to lHe tax on such property for the cur rent year
 Section 91. Witnesses may be sum moned to appear before the Arkansas aaX tt Commission by subpoena issued by the chairman or secretary of the com mission in the name of the commission directed to any sheriff of Arkansas and Teturnable 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 Tn like manner as are subpoe- mas issuing out of the circuit court The sheriff shall receive the same fees for subpoenas served by them as they re celVe for subDoenas served in cases in the circuit court. or the subpoenas may be served by registered mail addressed to witnesses. In either case the sub poena must be served at least two days previous to the time named therein for the appearance of the witnesses Sub- poenas duces tecum to an~ witness to appear and produce any records books papers or other documents may be is sued and served in like manner
 Section 92. Oaths to witnesses in 0 sideration by the comm tssion or any board of supervisors of assessments may be administered by any member or the commission or board of supervisors or assessments, as the case may be or by the secretary or clerk thereof
 Section 93. Tn case any witness fafl or refuse to testify as to or in answer 10 any material question or to nroduca any record books. papers or other doc uments In his custody or under his con trol when required to do so. any cir cut 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 wifi 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 a like subpoena issued from any court for refusal to testify in . cause pending therein.
 Section 94. No witness shall be ex- cused from attending or testifying or from producing books. papers. doeu- 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 crimlnate him or subject him to penalty or Forfeiture. But no person shall bs, prosecuted or subjected to any pen alty or forfeiture for or on account or any transaction. matter or thing con cern,ng which he may testlfy or pro documentary other wise before the commission or board or supervisors of assessments or III ooeo- fence to it's subpoena; but no person so testifv ving shall be exempt from prose cution and punishment rom peiJui committed in testifying.
 Section 95 Every witness who shal, appear before the commission or poitiu of supervisors of assessments by us orders shall receive for his attendance the fees and mileage allowed by law Tor witnesses in civil cases in courts oi record which shall be audited and pala by the State in cases of witnesses pc fore the Tax Commission or by the county in cases of witnesses before the board of supervisors of assessments, III tho same manner as other expenses or the commission and of the board Of su- pervisors of assessments are audited 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 neESeS Summonded by parties olHeT thtn by the commission or board of super visors of assessments shall be paid by the party parties causing the Wit nesses to be summoned.
 Section 96. Persons aggrieved by the action of the assessor in assessing their property may appeal to the board of supervisors of assessments sitting as an euualization 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 a taxpayer who is aggrieved because of the valuation of his property second. by taxpayer who is aFgrieved 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 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 the county in which the prop erty affected or a part of it is situated or to the circuit court of the county in which the commission sat when the final order appealed from was made.
 Section ApnealS either from the