The Sentinel=record., 1912-06-27


 l wherein is located the property afIeet- | ed Said notice shall be published in some newspaper in said county II ohs IS published in the county; if not then I in newspaper having circulation III ! said county. in at least two weekly ! issues before the date of said proposeu change. The notice siiaii give the dAte | and place ct which the commission VIII I 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 in- creased or reduced, and the result or i said hearing if any increase or de- l crease should be made shall be eertin- | ed to the county clerk of the county affected on or before the fifteenth day 1 of October.
 Section ST. If while sitting as
 board eguslfa5ion nasaber 5tb eftwfse tse 1 Arkansas Tax Commission shall find in- 1 equalties or a want of uniformity pe- l tween the assessments in any county 1 the commission may. in its discretion 1 either equalize said assessments itseiI' l as provided in section S5 of this Act, 1 or it may call a special session or the l board of supervisors of assessments or l the county to sit both as board or l equalization and a board of revision and l appeals At such special session the | board of supervisors of Assessments ts may revise and review the assessments of the county and may raise ana Ter | duce the assessments of individuals and | corporations to the same extent and in | the same manner as 1t is by this Act l authorized to do at the regular session. | At said special session the board 1 shall have as full power 10 act with re- | spect to the assessments of the county as 1t had at the regular session Al ! such special session. before the assess- | ment of any taxpayer shall be in 1 creased. such taxpayer or his agent t-t. k4~se. data nn | of such proposed increase. The tax payer may appear before the board sit- i ting as board of revision and appeals l and cor test the proposed increase in his assessment in the same manner as he l could at the regular session. Appeal may be taken from the decisions of the | board of supervisors of assessments made at special sessions in the same manner and by the same parties as this l Act provides for appeal to be taken from the decisions of the board made at its regular session.
 1 Section SS A record of the proceed :, ines of the Arkansas Tax Commission 1 effecting any changes in the assessed 1 valuation of any property as revised by | the commission sitting as board of 1 equalization shall be kept by the seere- 1 tary of the commission in book pre- | pared for that purpose Said record 1 shall specify the amounts to be deduct | ed from or added to the valuation of ! the real and personal property of any person or corporation whose dSStSS- ment has been investigated by the com mission. also the per cent or amount 1 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 of personal property in each of the several towns. districts or counties. Section S9. The secretary of the Arkansas Tax Commission shall prepare for each of the several counties where is situated property whose valuation has been changed by the commission sitting as board of equalization. copies of said record. and shall on or before the fifteenth day of October of each year i certify oat 70 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 tue property Of any person or corpora tion whose assessment has been
 changed by the commission the amount or such increase or reduction as the
 case may be, so certified. He shall also | in the proper column of the book pre- scribed by section 77 hereof add to or deduct from each tract of lot of land l the required per cent or amount or both, on the valuation thereof as 1t stood after capitalized by the board of supervisors of assessments adding in each case any fractional sum of fifty cents or more and deducting in each
 case any fractional sum less than fifty cents. so that no valuation of any ser-
 arate tract or lot of land or personal
 assessment shall contain any fraction
 or a dollar; and shall in the proper
 book add to or deduct from the several
 classes of personal propertv in hfs conn
 " the required per cent or amount or both, on the valuation thereof as if
 stood aIter epualized by the board of
 supervisors of assessments adding and
 deducting in manner aforesaid any fran-
 tionai sum so that no valuation of any
 separate item of personal property shall
 contain fraction of a dallar
 Section 9e. If any property be omftt-
 ed from the assessment of any year if
 shall De tAe duty Of the assessor or inc
 Arkansas Tax Commission as the ease
 may be, If such commission he dscoyer-
 cd before the collector closes his books
 for the year, to assess such o,nftted
 property, and the county clerk shall ex-
 tend the taxes against the same on fha
 tax books for the current year if any
 tax on any property liable to taxation
 IS prevented from being collected for
 any year or years by reason Of any err
 rone9hs proceedings or other cause the
 amount Of such tax which such nron
 erty should have paid shall be added to
 she tax on such property for the cur
 Section 91. Witnesses may be sur-
 inoned 10 appear before the Arkanaas
 Tax Confnlssion by subpoena issued bv.|
 the chairman or secretary of the corn
 mission in the nams of the comtnissJar
 dlIectsd TO any sherif of Arkansas and
 returnable to the commission Vii
 nesses may likewise be summoned to
 appear before any board of superviaora
 oI W assessfnenfs by subpoena issued bv
 tne clerk or the board under direction
 or the board Said subpoena shall he
 served ih like manner as are subpne-
 mas issNfug out of the circuit court frha snerlfl shaH receive the same fees for
 suppoehas served by them as thev ra-
 eeiFe TOT subpoenas served in cases in
 the circuit court. or the sIhnaanss e ,,a.,
 De served by registered mali a15ra-s-..s5
 to witnesses. In either case tha s,th
 poena must be served at least tr,o da..- previous to the time named therein e,.
 tne appearance of the witnesses snb- poenas duces tecum to any vvitnass ., appear and produce any records hool5a
 papers or other documents nav b = suru ans served in like manner
 Secton S2 Oaths to wtfuaasss f anN matter under investigation or con stueratlon by the commission or any p"Afa "A supervisors of asspssnoents may may pc administered by any member or tne commission or board Of s,fna,ss,,,...,',. vi assessments. as the case max, h Z ny the secretary or clerk theraof VI
 section S3 In case any wftness fa,, or refuse 10 testify as to ar tr a,,....sl nail - any material question or to prod,,ca hhN record. books. fApere ar ntt. s0 uhshts m his custody or under hfs '.e tfVi when required Co do so any Nts tu4t or chancery court or any III.
 ''rreoi upon application, of any nan.