The Sentinel=record., 1912-06-27

ouirea If him may tend to criminat,
 him or subject him to penalty
 forfeiture But no person shall rr
 brosecutAd or subjected to any pen
 sitr or forfeiture for or on account oi
 nnV transaction, matter or thing con
 corning which hc may testify Or pro
 dnee evidence documentary or otneI
 wise before the commission pr noara ~
 fence to its subpoena but no person N
 fastifving shall be exempt From prose
 outfon and punishment from pefJufs
 cofnmitted in so testifying
 Section 95, Every witness who sna,
 annear before the commission or poarF
 of snpervisors of assessments by Its
 orders shall receive for hts attendance
 inc fees and milease allowed Dy law loi
 witnesses In civil cases m courts ",
 record which shall be audited and pai1
 by the State in eases of witnesses ne'
 fore inc Tax Commission or by the
 county In eases of witnesses before tue
 board Of supervisors or assessments. ln
 tha same manner as other expenses of
 fhs cornrnission and of the board of su-
 pervisdrs of assessments are audited and paid upon presentation or the propei vouchers sworn 10 by such witnesses and approved by the chairman or the commission or board of supervisors Of assessments as the case may be; Wit nesses summonced by parties other than by the commission or board ot super, visors of assessments shall be paid bS 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 or supervisors of assessments sitting as an eauaIlza ton board. From the final iudg. ments of the board of supervisors or assessments sitting as board or revls- ion and appeals. appeal may De 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 a taxpayer who Is aggrieved because of the underyalua- tion of another taxpayers property and third by the school district town or county affected or by the State because of the failure or the board properly te fix the value of the property of any tax
 payer. From the final orders Of the
 Tax Commission whether assessing prop efty originally or sitting as 8 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 8 part Of it Is situated.
 or to the circuit court of the county fin
 which the commission sat when the final order appealed from was made
 Section S7. Appeals either from the
 orders of the board of supervisors of
 assessments or the Arkansas Tax Com
 mission must be taken to the circuit court within thirty days after q final
 order has been made Tn the circuit
 court such eases shall be tried de novo.
 Section 98. No assessment Of proper ty for taxes shall be held to be Illegal on account of any informality in making 1 the assessments or In the tax lists. or
 on account of the assessment not being l made and completed within the time re- quired by law. The purpose of this Act 1 IS to secure uniformity in taxation and | to provide d method whereby all prop
 erty Is placed on the hooks
 Section 9a On the first day of No-
 vember each year. every clerk Of the county court shall prepare and forward to the Auditor of State certified state ment which shall show the total value l for that year of the property of his county as assessea and eanalized. Any l county clerk who shall fall to prepare and forward such statement by said date. shall be guilty of misdemeanor and upon conviction shall be fined | si00.00. and shall be removed from office Section loo. The Auditor of State | shall from the statement provided by section 9g of this Act determine the several rates to be applied for that year. as prescribed by section i0I of this Act 1 to the taxable property of the State. and
 shall by the 10th day of November cer- | tify to the several county clerks of the State the several rates so determined.
 which rate shall be by the county clerk applied to the taxable property contained
 in the tax-books of their respective counties
 
 each year beginning with 1911. the sew eral rates hereinafter indicated:
 1. For the purpose of raising revenue 10 support the state government the charitable institutions. the University Of Arkansas the agricultural schools and to supply deficiencies the rate to be known as the state General Rate
 For the support of the common schools of the State. the rate t0 be known as the state School Rate.
 g. For the purpose or carrying out the provisions of the Act to pension ex- Confederate soldiers the rate to be known as the Pension Rate" and
 f. For the purpose Of raising a fund with which to complete the state Capi- tol the rate to be known a s the Capitol Rate as follows If the total value of the pr0perty of the State as determined by section qa or tiiis Act does not exceed four hundred and fifty million f$450. 900 000) dollars the Capitol rate shall on each one hum dred dollars of property assessed be four and five-tenth f4 5-l0) cents, if | said total value Is betweer four hundred and fifty million tS450.0090O0) dollars l and four hundred and sevent,.- five sott l lion fs+7s0e0 000) dollars said rate shsli De TOUT aud four tenths t4 4-l0) cents, II said total value is between fenr hum ele1 and seventy-five million (s47s 000.- vOv} dollars and five hundred rsilitor ls500. 900 .008) dollars said rate si,ali he | Tour and two-teuths A 2-1O) cents. ig hald total value is between five hundrea ! niliiOh tf9vu,VVO Qn09 dollars and five l naIldnlldea and twenty-five million (s595 vVu'uVpl dollars said rate shall be four tal cents: " said total value is between rye elndred and twenty-five million l tsezosvnV 000l dollars and five hundred | hhd 1uty million tSb50 600 80O) dollars | raia Sa fate snail be three and eight-tenfh e-lo5 cents. f said total value Ia l between five hundred and fifty milton | s92eV,Vvv.ue0) dollars and five hundred | 1hg seYentF-five million fskz5 0oo aon4 dollars said rate shall be three and siy | tepths t3 6~l0) cents; if said total vaiae ls between five hundred and aavontN,- i've million S5f5.000.e .e00) dollars and | SIX hundred million fS661 GOO .OO0o dog lars said rate shall he three and four- i, tenths f3 4-i0) cents. if total vaIna lS between six hundred million fsen0 | uVVuoV) dollars and six hundred ana i twenty-five million (S625. GOO 000l aol | lars said rate shall be three and three | tehths ~ 5-lo) cents; if said total value | IS between six hundred and twentv.fis,s | mutton lx625. 900 0e0) dollars and si~ hundred and fifty million (s65O 000 0ooe | dollars said rate shall be three ana ttvo1 | teHth6 v z-l01 cents; if said total ..ai,.. snail be between six hundred ana fiftv | mirror, <t5o o0e,0 ,000) dollars and ak | ntnuhaIea nni ana seventy five million fsg7E | VVVVVV) collars said rate shall be threa | hna one-tenth G I-10) cents: if said total value shall be between six hundred | aWn4 W seyehty7fiVe million f$675 000 0001 | nuSlAadS u1a an eba seven hundred million es70n | ovgtVyVl s' uoiiars said rate shall be two ana Hlne-tenths @ 9-I0) cents. ff sata total value shall be between seven b,,n dred million (S700 COG. .0oO3 dotlars a,,a seven hundred and fu,ort.. s."N