The Sentinel=record., 1912-06-20

or any member thereof, on the ground or fJr the reason that such testillvh5 -
 evidence documentary or otherWisS. '. guirea of him may tend to ci him or subject him to pchalts forfeihtre But no person shai nresecuted or subjected 10 any l altv or forfeiture for or on a'N"lt'N | any transaction. matter or ti'ihs @ l corning which he may testitS .har l duce evidence doeumentarX or otH' ,,ise before the commission or noaIu " l s,trarvisors of assessments or lh oneN to,ise to its subpoena; but no person s' | testifving shall be exempt rom gisSss
 cuiion and pnnisihm,e,4e,t. ,ao'" l committed in SD testifylnb' at,
 Section g5 Every witness who sna anpcar before the commission or n0a l of supervisors of asSeSsIneht~ oS & -
 orders shall receive Tor ms ,a,- fo, inc fees and mileage allowed hN law ~, vrifraesoe in civil cases in courts pl record which shall be audited ana PaF' hy the State in cases or Witnesses ~" conntv in cases of witnesses before the hoard of supervisors of assessments, n tba same manner as other expenses oi 1 the commission and Of the poa'o ~ sn pervisors of assessments arg A | and pa i'd upon presentation or the proper vouchers sworn to by such witnesses and approved by the chairman Of the | commission or board of SuperNisofs or aCGrENTHFnfE. | nesses summonded hy parties other than l hy the commission or board of super | visors of assessments shall be paid ny ] the party or parties causing the wit | neSses to be summoned.
 Section g6. Persons aggrievcd by the | action of the assessor in assessing their | property may appeal to the board or 1 supervisors of assessments sitting as an | euuallzation board, From the final JuiE. ] ments of the board of supervisors or | assessments sitting as q board or retls | ion and appeals. appeal may pe taken within thirty days to the circuit court | of the county or to the Arkansas Tax | Commission, first by taxpayer who IS l aggreved because of the valuation or | his property. second. by taxpayer who | is aggrieved because of the undertaking | ton 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 1 erty originally or sitting as State | hoard 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 | ertv affected or Q part of it is situated | or to the circuit court of the county In | which the commission sat when the 1 final order appealed from was made l Section 97 Appeals either from the | orders of the board Of supervisors of l assessments or the Arkansas Tax Com mission must be taken to the circuit
 court within thirty days after a final | order has been made. In the circuit | court such cases shall he tried de nONn. | Section 9S. No assessment of proper | ty for taxes shah be held Co be Illegal | on account of any informality in making ] the assessments or in the tax lists. or ! on account of the assessment not being I ma To a aH lot pH quired by law. The purpose of this Act i is to secure uniformity in taxation and | to provide q method whereby all prop | erty is placed on the taN-books.
 Section qq On the first day of No- | vember each year. every clerk of the | county court shall prepare and forward to the Auditor of State a certified state ment which shall show the total value | for that year of the property of his | county as assessed and capitalized. Any | county clerk who shall fail to prepare and forward such statement by said date. shall be guilty of a misdemeanur and upon conviction shall be fined | S100.0O and shall be removed from office. Section 100. The Auditor of State | shall from the statement provided by l section % of thA Act determine the
 several rates to be applied for that year. I as prescribed by section 10i of this Act | to the taxable property of the State and shall by the 10th day of November cer- | tify to the several county clerks of the
 
 which rate shall he hv the county clerk applied to the taxable property contained 1 in the taN-books of their respective
 counties.
 eacn year beginning with 1911. the sev | eral rates hereinafter indicated
 1. For the purpose or raising revenue l to support the state government. the charitable institutions, tho University of
 Arkansas the agricultural schools and to l supply deficiencies the rate to be known
 as the state General Rate
 2 For the support of the common schools of the State. the rate to be known as tho state School Rate 3. For the purpose of carrying out the provisions Of the Act to pension ex- Confederate soldiers. the rate 10 be known as tine Pension Rate and, 1. For the purpose of raising a fund with which to complete the State Capi- tol the rate to be known as the Capitol Rate" as follows;
 If the total value of the property of { the state as determined by section % of this Act does not exceed four hundred
 and fifty million tS450.000 0O0) dollars
 the Capitol rate shall on each one hum
 four and five-tenth 4 5-10l cents: if said total value fig between four hundred
 and fifty million C&45e. .0N0 .0O0l dollars
 end four hundred and seventy five mi-
 Hon fS4f5.00o 000) dollars said rate shall
 be four and four -tenths (4 4-fo1 nenta r said total value Is between four hum
 cred and seventyfive million fS475 000.-
 ONVl dollars and five hundred million
 $500 Qo0. .o0o) dollars said rate shall be
 four and two-tenths f4 2-f0) centg. if
 said total value is between five hundred
 million fS500 000. 000J dollars and ffvc
 hundred and twenty-five million fssss "ue'"eei dollars said rate shall br four
 l4) cents; if said total value is between
 i've hundred and twentv-five million tS923. 100000 dollars and five hgndred ana fftY million fsb50 000 0oG3 doilare
 falu fhte snail be three and efghf-fenfba
 t3 S-lo) cents. if said total valne is
 between five hundred and fifty million
 DVVpp Ooo) dollars and five hundred
 ehu seventy-five million fS575 g00 0oDi
 noiars said rate shall be three and six
 teuthS t3 6-l0) cents. if said total rat,3o
 is between five hundred and gevent,..
 five million (s575 GOO 00O) dollars ana
 six hundred million fSe00 00O NG01 dol
 lars said rate shall be three and four
 tenths t3 4-lO) cents: if total yaina
 IS between Six hundred million fs6oo
 UnVnpu) collars and six hundred ana twenty-five million (s625 00O 000j dol
 lars said rate shall be three and three-
 isnihs t8 a-l0l cents; if said total vnIne IS between six hundred and twentv-five
 million fs625. 0O0. 00Ol dollars ana st,,
 hahdfed and fifty million (s650 .000 o66S dollars said rate shall be three and twn- tenths tS 2-10l cents; if said total va1ua snail De between six hundred and ftft,. million t$650000. 000) dollars and st,
 hundred and seventy-five million ise-s
 uoefpue9 dollars said rate shall he f1,raa ana one-tenth t3 i-1Q1 cents. ff esf5 total value shall be between six hundrod and seventy-five million (s675. .006 oo65
 0oo.0O0) dollars said rate sbau & and nine tenths fg o-1ot ca.,tr. fs IVY