The Sentinel=record., 1912-05-30

l upon the county judge Of tho county l wherein is located the property affect ed. Said notice shall be published in | some newspaper in said county. f one 1 Is published in the county; if not then | in q newspaper having a circulation m l said county. in at least two weekly | issues before the date Of said proposcd | change The notice shall give the date and place at which the commission will sit and shall warn said county judge l and all citizens of said county to appear
 at said time and place and show cause l If any they can, why such change shall i not be made or such assessment in- I creased or reduced, and the result of 1 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 l of October
 Section s. If. while sitting as a | State board of equalization between l September list and October 18th, tue | Arkansas Tax Commission shall find in- | edualities or a want of uniformity be- l tween the assessments in any county 1 the commission may, in its dlScretlon | either cqualize said assessments itsei ' as provided in section S5 of this Act l or it may call a special session Of the board of supervisors of assessments of | the county to sit both as board or | eouaiization and a board of revision ana | appeals At such special session the | board of supervisors of assessments l may revise and review the assessments of the county and may raise and re- duce the assessments of individuals and | corporations to the same extent and ID
 the same manner as it is by this Act authorized to do at the regular session l At said special session the board l shall have as full power to act with re spect to the assessments of the county l as it had at the regular session At 1 such special session, before the assess | ment of any taxpayer shall be i'm l creased such taxpayer or his agent shall be given at least two days notice | of such proposed increase The tax l payer may appear before the board sit- ] ting as a board of revision and appeals | and contest the proposed increase in his 1 assessment in the same manner as he | could at the regular session. Appeal may be taken from the decisions of the l 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 | ings of the Arkansas Tax Commission 1 effecting any changes in the assessed 1 valuation of any property AS revised by 1 the commission sitting as board of l equalization shall be kept by the secre- tary of the commission in a book pre- | pared for that purpose Said record l shall specify the amounts to be deduct | ed from or added to the valuation of | the real and personal property of any 1 person or corporation W0oSe dSSeSS- | ment has been investigated by the com l 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 of personal property in each of | the several towns, districts or counties. Section Ss. The secretary of the | Arkansas Tax Commission shall prepare | for each of the several counties where | is situated property whose valuation has l been changed by the commission sitting as q board of equalization. copies of l said record, and shall on or before the 1 fifteenth day of october of each year ! cert1fy out to each of the several coun- | ty clerks so much of said record as af- | fects the property of the county of
 The county clerk shall. in the proper | column of the assessors personal book 1 prescribed by section 66 of this Act, l add to or deduct from the valuation of the property of any person corpora { ton whose assessment has been changed by the commission the amount of such increase or reduction. as the case may be. so certified. He shall also m the proper column of the book pre- 1 scribed by section IT 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 1 supervisors of assessments adding in
 each case any fractional sum of nifty cents or more and deducting in each I 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 dollar. and shall in the proper
 book add to or deduct from the several
 classes of personal property in his coun. l ty the required per cent or amount ol both. on the valuation thereof as if
 stood after equaiized by the board oi
 supervisors of assessments adding anc
 deducting in manner aforesaid any frac.
 tional sum so that no valuation of any
 separate item of personal property shall
 contain a fraction Of dallar
 Section 20. If any property be omit
 ed from the assessment of any year fl
 shall be the duty of the assessor or the l Arkansas Tax Commission. as the cal
 may be if such ommission be discover
 cd before the collector closes his books l for tho year, to assess such omitted property. and the county clerk shall ex. tend the taxes against the same on ths ax-books for the current year If ary ! tax on any property liable to taxation fs prevented from being collected fo,
 | any year or years by reason of any er 1 roneous proceedings or other cause tbs 7 amount of such tax which such prop erty should have paid shall be added tc the tax on such property for the cur
 l rent year
 Section 91 Witnesses may be ann,
 Inohed 70 appear before the Arkansas
 ! fEEnaI the chairman or secretary of The 1o,. 5 mission in the name of the comn,fssian
 directed to any sheriff of Arkansas ana : retarnable to tho commission, ss.tt nesses may likewise he summoned tr
 appear before any board of supervfaor. [ ot assessments by subpoena fsstted h, : the clerk of the board under direct, aS 2 of the board Said subpoona ebsi1 b. ] served in like manner as are a,,byo'. mas issuing out of the circuit eo,trs T1, sheritf shall receive the same face eo, , suhpoenas served by them ag tbe, -o j fceive for subpoenas served in rass. , 5 the circuit court. or the subpoens~ =, " . [ be served by registered nsfI addronsas .aa Z r Co witnesses In either cnse thn ss,t' 2 poena must he served at least +u,, s. previous 10 the time named tbeva,,l Nst ~
 the appearance of the witnesses s,,,, ,p' poepas duces 'tecum to any r,ito,. . : appear and produce any records hn,i,s i papers or other documents raa,, SoVn s s [ sued and served in like manner Ne ls < section % Oaths 10 witnassa. 4, , any matter under investfration ny -i n' } slderation by the commfssior a M
 board of supervisors of assess,,,.',. ~. !. may pc administered by any rnenbs, e me commission or board of s,,na+.,i,. " f or assessments. as the case ma, ', is''i E nN the secretary or clerk thereof o' Section 93 In ease any ,yitnass .s,
 or refuse 10 testify as to or l,, ~ ~ 70 any material nuestion or fo n.,5t,t''.
 any record books rapers or otis Vestce g
 umenfs m his custody of. unde, tt uYc- f troi when required to do so ans con % < rhif or chancerv cottrt or 'N tif-
 | thereof up0p anplfaa NiA ltNEe