Pine Bluff daily graphic., 1912-06-22

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 writer or printed notice to be served upon the county judge of the county
 wherein is located the property affect- ed Said notice shall be published 1E some newspaper in said county. 1T one is published in the county; if not then
 in a newspaper having a circulation Tn said county, in at least two weekly issues before the date of said proposed change. The notice shall give the date and place at which the commission Will sit and shall warn said county judge and all citizens of said county to appear at said time and place and show cause
 if any they can, why such change snail not be made or such assessment lh. creased or reduced. and the result Of said hearing, if any increase or de- crease should be made. shall be certifl-
 ed to the county clerk of the county affected on or before the fifteenth day of October.
 Section s7. If, while sitting as State board of equalization between
 September 1st and October 18th, the Arkansas Tax Commission shall find ln-
 equalities or a want of uniformity be- tween the assessments in any county
 the commission may, in it's discretlons
 either equaliZe said assessments 1tseii
 as provided in section 85 of this Act
 or it may call q special session of the board of supervisors of assessments or the county to sit both as board or equalization and board of revision ana appeals. At such special session the board of supervisors of assessments may revise and review the assessments of the county and may raise and re- duce the assessments of individuals ana corporations to the same extent ana m
 the same manner it is by this Act authorized to do at the regular session; I At said special session the boaro shall have as full power to act with re | spect to the assessments of the county as it had at the regular session. AL such special session. before the assess ment of any taxpayer shall be in. shall be given at least two days notice of such proposed increase. The tax | payer may appear before the board sit | ting as a board of revision and appeals and contest the proposed increase in his assessment in the same manner as he could at the regular session. Appeal
 may be taken from the decisions of the board of supervisors of assessments manner and by the same parties as this Act provides for appeal to be taken from the decisions of the board made 1 at it's regular session.
 Section SS. record of the proceed ings of the Arkansas Tax Commission effecting any changes in the assessed valuation of any property as revised by the commission sitting as a board of equalization shall be kept by the secre- tary of the commission in q book pre- pared for that purpose. Said record shall specify the amounts to be deduct ed from or added to the valuation or
 
 person or corporation whose assess ment has been investigated by the com 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 ies and the per cent or amount or both added to or deducted from the several classes of personal property in each of | Section S9. The secretary of tho Arkansas Tax Commission shall prepare for each of the several counties where l 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 1 certify out to each of the several coun- ty 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 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 l or such increase or reduction, as the case may be. so certified. He shall also | ln the proper column of the. book pre- i scrlbed by section 77 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 capitalized by the board of | each case any fractional sum of fifty i cents or more and deducting in each l 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 i or a. dollar; and shall in the proper DOCK add to or deduct from the several classes of personal property in his coun- i ty the required per cent or amount or both on the valuation thereof. as if stood after capitalized by the board of | SupcrVisofS or assessments, adding and a;euuGtlng t; Tn manner aforesaid any frac- tlonal sum so that no valuation of any separate Item of personal property shal contain a fraction of dallar
 section 20. If any property be omitt- 1 ed from the assessment of any wear if shall be the duty of the assessor or inc Arkansas Tax Commission, as the case may be, if such commission be discover ca before the collector closes his books TOT the year, to assess such onittnd property; and the county clerk shaIl av tend the taxes against the same on inc taX-books for the current year. If anv tax on any property liable to taxation i IS prevented from being collected for any year or years by reason of any or foneous proceedings, or other ca,1se tho ! amount or such tax which such nron estS should have paid shall be added to the tax on such property for the our rent year " 'he cur
 Section 91. Witnesses may he su, 1noned 1r to appear before the ArkansaS .,N >pi'iHiSSlon Dy subpoena iSSued b, |, .he chalrman or secretary of tbe corn I nmsson hiros.oa in the name of the commission, ulrccted to any sheriff of Arkans.s ond [ returnable to the commission. Wit nn,,ee nnnses m may s likewise be summoned tt, to ''Ppssr "f perore any board of supervisors of ofe tbn hierk koa of the board under direction servod ,r,1 ;'' noard. 1f1. Said subpoena shall be shsrisf shs iissulhs ing out of the circuit court The snerl1t ' shall receive the same foo. fae ne suppoenas served by them as tbo, o' r ,eNc tho ci,o'i. ,or snhpoenas served in cases in ' tne clrcult court. or the sIbpoonas , ',i pc served by registered mai .dan may poepa |" w''nosses n,:t t. In either case the g sbl previo,s to tG tHo served .id at least two day. poenas poe apehranre dcos to of the witnesses. sub appoar and nmIeS nrde' aerum to any witness to pSfs sed and 1f sor other documents may is, be is.
 Section 92. Oaths to ;t.
 k sderton mfe9er n under Ter Investigation or con, m board of supervisors of a,.4.o or any may may be administered by any nSlnchts nno,,,ts Jny,