The Van Buren press., 1912-06-01

duce the assessments or lUliN idualS atd
corporations tn the same extent and In
the same manner as II is by this Act
authorized 20 DO at tho regular session.
At said Sporial session the board
shall have ms FUN power tn act with re-
spcot 20 the Assessments of the county
as II had at the regu'tr session At
such succinl session. before the assess.
mert OF any Taxpayer shall be iu-
creased. such taNpayer or his agent
shall be given at least two DAYS n''ice
OF such proposed Increase The tax
PAYER may appear before the board sit
! ting as board ~ revision and appeals
and contest the proposed increase I'm his
assessment IN the same manner as he
could AT the regular session Appeal
may be taken from the decisions Of the
hoard OF supervisors of assessments
made at special sessions q. the same
manner and by the same plrnes as this
Act provides for appeal 70 be taken
from the decisions OF the board made
at its regular session.
Section SIS \ record NJ the proceed
mos Of the Arkansas Tax Commission
effactiug any changes lu the assessed
valuation Of any property as revised hv
the commission sitting as a board OF
eoualizatlon shall be Kept by the secre-
torv of the commission In a book pre-
pared for that purpose Said record
/ shall specify the amounts to be deduct
ga from or added to the valuation OF
the real and personal property Of any
person or corporation whose assess
ment has been investigated by the con-.
mission. also the per cent or amount
or both added to or deducted from the
valuation Of real property Of each of
the several towns districts and count
/ les and the per cent or amount or both
added to or deducted from the several
classes or personal p'"b".t " Ih 'a'h Oh
/ the several towns, ulSlII'ls or counties
1 al
Arkansas TAX COMMISSION SUtlI prepare
/ for each OF the SrNeLb lountlc. "ltIe
/ is situated property whose Nhuallon mas
/ been changed D! Ihe '"uhlSS'ou S'l'lHE
as a hoard OF 'lu@, '1ll'"u' 'gP.tS "l
/ SAID record. ana sIa'' ON OF p'lVIe 'ue
/ fifteenth DAY or p''nnGr OF eacu year
certlty ont 10 eagh or ulr several cou.-
/ " clerks so Wu'I OF S'lu i''"Iu aS al ,
/ teots me property OF the county OF
sucN cltIh.
| The county clerk shall, I'm the proper
column Of the assessors personal book
/ prescribed by section Sc of this Act.
/ add to or deduct from the valuation Of
/ the property Of any person or corpora
/ ton whose assessment has been
changed by the commission the amount
/ Of such increase or reduction, rs the
case may be. so certified He shall also
| i'm the proper column Of the book pre-
/ scribod by section r. 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 II
| stood after equalized by the board OF
/ supervisors Of assessments, adding I'm
/ each case any fractional sum of fifty
cents or more and doductiUg I'm 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
| Of a dollar; and shall in the proper
.
| classes Of personal property I'm his coun-
/ tv the required per cent or amount or
/ both. on the valuation thereof as Il
| stood after equaized by the board OF
/ supervisors Of assessments adding and
|1educting in manner aforesaid any frac-
/ tioual sum so that no valuation OF any
separate item Of personal property shall
! contain a fraction Of a daIlar
Section 90 If anv Dropertv be omit
ed from the assessment of any year il
| shall be the duty of the assessor or the
/ Arkansas Tax Commission as the case
may be, If such commission be discover
| cd before the collector closes his books
| for the year, TO assess such omitted
! property; and the county clerk shall ex-
tend the taxes against the same on the
tax books for the current year. II any
tax on any property liable to taxation
is prevented from being collected for
any year or years by reason Of any err
/ roneous prOceedings or other cause the
amount OF such tax which such prop
erty should have paid shall be added 10
| the tax on such property for the cur
rent wear
Section 81 Witnesses may be sum
! uoned TO appoar before the Arkansas
Tax Commission by subpoena ISSUED by
the chairman or secretary of the com
mission I'm the name Of the commission
directed to any sheriff OF Arkansas and
| returnable to the commission Wit.
] 1,
appear before any board Of supervisors
OF assessments by subpoena issued by
the clerk OF the board under direction
Of the board Said subpoena shall b,
served I'm like manner as are subpoe.
mas issuing out of the circuit court Tn,
sheriff shall receive the same fees foi
subpoenas served by them as they re-
Coive for suhpoenas served I'm cases I'm
the circuit court, or the subpoenas may
be served by registered mail addressed
to witnesses. In either case the sub.
pOena must he served at least two dave
previous TO the time named therein fol
the appearance Of the witnesses sub
roonas duces tecum TO any witness &c
appear and produce any records, books
papers or other documents may be In
sued and served I'm like manner.
Section 90 Oaths TO witnesses ir
any matter under investigation or con,
sderatlon by the commission or any
board Of supervisors OF assessment
may be administered by any member OF
the commission or board OF supervisors
Of assessments as the case may be, OF
by the secretary or clerk thereof
Section 90. In case any witness fat
or refuse to testify as 10 or I'm answer
to any material question or 10 produce
any record. books. papers or other doc
umcnts In his custody or under his con,
troll when required TO do so, any cir
cult or chancery court, or any iudg,
thereof upon application OF any mem
hoard OF sunoryisors OF asscsqmcnts
shall issue an attachment for such wit
ness and compcl such witness TO compl,
win tho summons or TO attend bcfor,
tho commission or board Of supervisors
Of assessments az the case may be
and produce such books, papers. doc
Twcpts ana rccords or TO give his testI
nonv on such matters as he may b,
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