Pine Bluff daily graphic., 1912-07-06

tlTl or Si1DJect- h!Ih l1 ! PD+ieSS a orfeiture. But no person ShSH tT or subjected to any pen e1f- or Forfeiture for or on account O any traasartioiI. l-satter or thlaS coH- which sc may tcftllS or }tp- .1frn evidence documen.2ry pr other 1.tsa before the comm isslun or beard Sf supervisors of assessments or m ppsn' {arca to ttr suhpoars; but no pers7h s' tasttfving ahall be exempt from prose cuttor and nisflnent from perjury committed n so ss,.o tssf1Iylms 1;,nas- rpo znar a,Toar heTnre the commission or boafh o3 snneryfsors of assessr1ents hS us orders shall receive for his atfenaa!Ict the fees and rniieaSe allowed oT laW ipt vt+,asses in civil cases in courts or racord which shall be audited and paie b7- the state in eases of witnesses pc fore the Tax Commission CT py I.Ie county in cases 0t ~ft4eSaes Peiote @le hoard af supervisors of assessments, IF +,, so,,,. manner as other eSpeHses or fha commission and of the beard or S"- nervtgors Of assessments are aHaited and paid upon presentation ot the pFopet vouchers sworn to by such witnesses and anIroynd by ths chairman of the commission or board of supervisors of assessnents as the rase may De; Wit nesses suInmonded by parties other thar by the commission or board ar super vtsors of q assessments shall be paid by the party or parties causing the Wit nesses 60 be summoned
 Section q8 Porsons agsrieved by the action of the assessor in assessing their property may appeal to tho board of supervisors of assessments NttinS as ar capitalization board From the final 1udg- r1autg of the board If super-is sors or assessr1ents -3tttnS as | board Of feF1s- ton and appeals appeal may he taken within thirty days 10 tie clrci1t court of ta7e county ar to tiIe Arkansas Tax Commission. 9ir.t hy | taxpayer who fs aggrieyed beeauae uf the valuation of his property, second. hy q ta1paYer who ts 2ggrieyed because of the undervalua- ton of an9fher taxpayers property and third by the school district town or county affected or bv the State beoalT se ef the failure of thp board properly to fix the HalI!2 af tfla property of any tax payer From the final orders of the Tax Commission whether assessing prop arty originally or sitting IS | State board of eGualization appeal may he taken either by the taxpayer or hv school district. county town, affected or by the Stata either to the circuit court gf tho county in which the prop arty affected or T part af il $ situated or to the circuit court ef the county in which the commission sat when the final order appealed from was made.
 Section a7. Appeals either from the orders Of the board of supervisors of assessraents or the Arkansas Tax Com mission must he tnaen to the circuit court within thirty days afteG I final
 
 court such cases shall hs tried lie novo.
 Election 98. No lssegercent Of proper ty for ta&es shall oe held to 3e illagaI 6n 0ocoHIt 0T any tnforraaitty Tn maxim \ the Assessments or n the tax iistsi or on account of tue assessment not being made znd cowpleted within the time rn- ttuircfI ny law The purpose of this Act Is 70 secure uniformity in taxation and to provide 9. method whereby ail. prop erty g placed on the tax-hooks
 
 venher each year. every clerk of ths county enurt shall prepare and forward to the Auditor nf State a certified state rrrent which shall show the total value for that year of the property of his county as asseasea and eaualized. AIN, county el erk who Shall= fail tQ prepare and forward such. stateInens. by said date. shall be guilty of T. nisiisinea nor and upgH conviction ssaailq be fined $19000. and aiaa4l be. removed from os5tee.
 Section lG0. ElIely Ailditor of State shalls from sthe staGem eTa proyided hT section sH of this ACE ss4e tefr1ine~ the several rates 10 De applied for that year. as UreEcribea 1v SaGt1O1f Il 0l gQf4 thls Ret, 10 the taxabie propertE of the jtate; and shall by the%l 9th day. oI Noveraber, eef- ttfya to the SeveraI county clerks 7pft the State. the Sevefsu- rnIaG so deterTrtneft which rafe shall he by tire county rf~rk applied to the taxable property contained 4n che tax-bookS of their respective counties
 section 101l There ssall be levied eacu year 1eginnirg with j9d1. the sew errl rates he-einaftens indicated:
 l. For the purpose of' raising revefrue to support the state gove rrrnent. the charitable institutions tlTe-U University or Arkaruas the agricultural schools and to supp1y- deficiencies. the rate to be known 1s tife State GtefreraIs-Rate.3
 ,. For tine stpperts of the common schools of the State, the rate to be known as the State school Rate
 AJ the provisions aT. the Act to pension ex- known as the Pension Rate and, =
 I, For the purpose of raising q. fund with which to complete- tife- state. SaPi, fol. the rate tn be known as the .Capltoi Rate" as follows:
 If the total value of the property od od the State as determined by section 's or this Act does not exceed tour hunur hui VI sa. and fifty million (S450. 000, 9o0) dollars the Capitol rate shall on each one nun Gred dollars of property asssseeu p ,s four and fivs-tenth (t 6-10) cents; II said total valus is between four nnndrsu W and fifty million Gs460 0d00o dollars and four hIlrdreG. and seventy-fiys mil lion t$415.000, 0001 dollars said rate- Shali be four and four tenths +-lol cents if said total value is between TOUT a nuh' cred and seventv-fi million tS475.Qoo,- 0oo) dollars and five hundred million $500 000. .000) dollars said rate snail DC pc four and two-tenths (4 2-l0) ceHts' I, said total value is between tive hundrec million (S500. 900, 0000 dollars and rfvs hundred and twenty-five million -eS525, 00o 060) dollars said rate shall be tou' (4) cents: If said total value IS oetWee1 five hundred and twenty-five millior (sSe5 oao,ooo) dollars and five hundred and fifty million (S55o.000, ,oool dollars said rate shall be three and etght-tenth' 6 S-f0) cents; if said total value i' between five hundred and fitty million (s550. boo, 000) dollars and five hundred and seventy-five million ($57s,o00 ,000 dollars said rate shall be three and sal tenths 6 6-10} cents; if said total valu' is between five hundred and seventy five million (S575, o00, o00) dollars anf six hundred million (s60o0000004 dol lars said rate shall be three and four tenths 6 4-fo) cents: if total valu is between six hundred million $500, 1 900 0001 dollars and six hupdred ant 1 twenty-five million fss25,000, 000) dol i lars said rate snail be three and three l tenths 6 3-t0) cents; if said total valu, l is between six hundred and twenty-fiv, million fs6e5. 00o,000D dollars and si, l hundred and fifty million $650 900 900 dollars said rate sf.all be three and two l tenthS G 2-1o1 cents; if said total valus shall be between six hundred and fifty
 million (S650.060. .000) dollars and six I hundred and seventy-five million fs675. I 0o0.o0ee dollars said rate shall be thre, I and one-tenth 6 1-i03 cents; if saic
 total value shall be between six I1tndref and seventy-fiVe million fs675. l0o 0o0