Pine Bluff daily graphic., 1912-07-06

wherein IS located Ile pIOpSi l9 r1ALN'~ ed. Said notice shall be published K. some newspaper in said county, 1T one is published in the county; II not theh in a newspaper having j. cireulatloh III said county, in at least two WeehIy issues before the date of said proposed change. The notice shall give the date and place at which the commission WlA sit and snail warn said county Juo3e and al c1ttzens of said county to appear at said time and place and show cause; f any they can. why such change shalA not be made or such assessment 1lo creased or reduced and the result of said hearing, if any increase or ds- crease should be made. shall De certla- ed to the county clerk Of the county affected on or before the fifteenth day of October
 Section 87. If. while sitting as State board of equalization between September Est and October tbth lIle Arkansas Tax Comm ission shaIi dnd ln- euuaIitteS pr d want of uniformity De- tween the assessments tn any county, the commission may. in its d1scFetlo4a' either euuaiiZe said assessments iRsTl4, as provided in section sb or this Act' or 1t may call a special session ot 0iie board of supervisors of assessmelts ot the county to sit both as beard or equalization and q board or revision ana appeals. At such special sessioh lae board of supervisors or ASSeSsfhef4S SS may revise and review the assessments of the county and may raise and re- duce the assessments of iudtviduals ana corporations 10 the saf8e extent ana HI the same manner as 1t IS by tnis sAet authorized to do at the regular session.
 At said special session the poaEo shall have as full power to act with re- spect to the assessments of the county as 1t had It the regular session Al such special session. before the assess- mont of any taxpayer shall De ln- creased. such taxpayer or h1s agent shall be given at least two lays notice of such proposed increase. The tax payer may appaO before the board sit ting as a board of revision and appeals and contest the proposed increaAe in his assessment in the same manner as ae could at the regular session Appeal may be taken from the decisions o1 the board of supervisors of assessments made at special sessions n the same manner and by the same parties as this Act provides for appeal to be taken from the decisions of the board made st it's regular session.
 Section 8S \ record of the proceed- ings of the Arka nsas Tax Commission effeeting any changes in the assessea valuation of any property as rcvined by the comm ission sitting as a board 9f equalization shall be Kept by the secre- tary of the commission in book pre- pared for that purpose. Said record shall specify the amounts to be deduct ed from added to the valuation or the real and personal property 9T 9ffy
  nent has been investigated by the corn- mission; also the per cent or amount or both added to or deducted rom tne valuation of real property Of each or the several towns. districts and count ies and the per cent amount ar Soeh added to or deducted from the several classes of personal property fn each or the several towns, districts or counties
 Section 89. The secretary of the ArkanEaS Tax Commission shall prepare for each of the several counties where is situated property whose valuation has been changed by the commission sitting as a board of equalization, copies of said record and shall on or before the fifteenth day of, October of each year certify out to each of the several eotin- tJ' clerks so much of said record as af- fects the property of the county of such clerk.
 The county clerk shall in the proper column of the assessors personal book prescribed by section 66 or this Act, add to or deduct from the waMation, Of thet property of any person or eeEpora- non whose assass2Gent has been changed, by the commission the amount of such increase pr Eequction. as the case may be. SC certified. He shall also in the proper column of the book pre- Scr1bed by section v hereof. add to or deduct from each tract of lot of land the required per cent or amount or irrrtf1. -ofr-~ the 7-1f1srtor thereof as [ stood after efNlattzad1 by tine board of 9bpt4 FispES OI assessments. aQQlny in eaCn ease any fractional sum of fifty ! cents or rnsre and 1educting in each case any fractional sum less than fifty cents, so that no valuation of any sep aI2de tract er lot or land or personal assessment shall contain my Traction of doflafs and shall in tho proper hook add to CT eiedrct from, tha several classes of personal property in hjs co,r1- " the required per cent or amount or both. p1 the valuation thereof as if iyad ff.r supervisors et. aSsesSIQents adding and dedAetinG III manner aforesaid any frso- IlpnaI sum so that TO valuation of any separate item. ot personal property shall contain fraction of a daIlar
 Section 90 If any property be or,i++ ed rom the assessment of any year lt shal1 De the duty of the assessor or the -Afkansas Tax Commission, as the case es, II sueh commission be discover co oeiore The collector closes his books TOT the year, to assess suc4, orattted p'opei tNi ana phe county clerk shaH es- d leild tle taxes against the same oa the ta15nnohs tas TOT the current year. If any .HN on my property liable to taxation IS prevented rom being collected for any year or years oy reason of sp, ar l Toheous proceedings. or other cause fq e +nlo4nt m pr Sueh tax which such prop ertT should have paid snaN he sdds,4 Eo the tax on such propeNy for inc n,,r' so rent year -0f lHe cof
 section 91. Witnesses may ha. sp,,- ~ ~IVliett to appear before the A rka psne la& la& Gommisston by subpoena issIied I,y .ne snalrnan or secretary of the com. iil IiiLsslon m the name nf the commission. uIIeCted to any Sheriff of Arkansas and returhapie to the commission. Wit I'eSses may likewise be summoned to Lppeaf before any board of stpnrvisors Vml m dssessments by subpoena issued ,,, me EierK or the board under dfrection oI the board Said subpoena shall be ger Fed m ike manner as are s1bnoe- laS !Ssulns out of the circuit court Tne ameriI snail receive the same fees for aN1pocHas served by them as they re- tN2 ApI SuhpnenaS served ir, caSes in Ste eifchlt court, or the subpoepas nav W Woe served by registered mail addressed
 3 WlsheSSes In either case the sub pneta must be served at least two day t,srNi34s TO the time named therein for slIp dppeafance of the Witnesses Sub. poeHas duees tecum to any witness tc ,tppeat ana produce any records books papgts pr other documents may be fs 9"Sn anu served in like manner
 section e2 Oaths to witnesses ir any matter under investigation or con nuefatlon by the commission or any "odfd or supervisors of assessnent. may De administered by any member ol LIe commission or board of supervisor, pl assessments. as the case may be n p| tae secretary or clerk thereof
 section 93. Tn case any witness ia