The Harrison times., 1912-06-01

OF 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 n 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 IL
stood after equalized by the board of
supervisors of assessments. adding i'm
each case any fractional sum of ffty
cents or more and deduCting i'm each
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
or a dollar; and shall In the proper
book add to or deduct from the several
classes OF personal property in his coun-
W the required per cent or amount or
poth, on the valuation thereof as IL
stoou alter equalized by the board of
bupefVlSOfS or assessments, adding and
aeductlng In manner aforesaid any frac-
uollal sum so that no valuation of any
separate Item of personal property shall
contain fraction Of a dallar.
section 80. If any property be omit
ed from the assessment of any year il
shall be the duty of the assessor or the
Arkansas Tax Commission. as tbe on ca
may be, If such ommission be discover
ca peiore the collector closes his books
Tor the year. to assess such omitted
property; and the county clerk snail eX-
tend the taxes against the same on the
taN-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
roheous proceedings, or other cause, the
amount or such tax which such DrpD-
erty should have paid shall be added to
the tax on such property for the cur
rent year
Section o. Witnesses may be sum
moned to appear before the Arkansas
Tax Commission by subpoena issued by
the chairman or secretary Of the com
mission IN the name OF the commission,
directed to any sheriff of Arkansas and
returnable to the commission Wit
hesSeS may likewise be summoned TO
appear before any board Of supervisors
or assessments by subpoena issued by
the clerk OF the board under direction
or the board Said subpoena shall be
served IN like manner as are subpOe-
mas issuing out Of the circuit count. The
sheriff shall receive the same fees for
subpoenhS served by them as they re-
celVe Tor SubpOenaS served I'm cases in
the circuit court or the subpoenas may
be served by registered mail addressed
70 witnesses, In either case the sub
poena must be served at least two days
previous to the time named therein for
the appearance Of the witnesses Sub
poenas duces tccum to any witness to
appear ana produce any records, books,
papers or other documents may be is.
sued and served in like manner
Section 02, Oath8 to witnesses I'm
any matter under investigation or con-
sideration by the commission or any
board or supervisors Of assessments
may be administered by any member or
the commission or board Of supervisors
or assessments as the case may be, or
by the secretary or clerk thereof
Section 49, In case any witness fail
or refuse TO testify as 10 or in answer
70 any material question, or TO produce
any record books, papers or other doc
'uments IN his custody or under his con-
trQl when required to do so, any cir
cult or chancery court, or any Judge
thefeof upon application OF any mem
Der Of the commission, or member OF the
board OF supervisors OF assessments
shall issue an attachment for such wit
ness and compel such witness to comply
with the summons or 20 attend before
the commission or board OF supervisors
OF assessments as the case may be-
and produce such books, papers doc
umontS and records or TO give his teSti.
mony on such matters as he may be
lawfully nterrogatcd about, and the
court or Judge thereof may punish such
obedience OF u like subpoena issued
from any court for refusal 10 testify In
a cause pending therein
Section %, No witness shall he oX-
cused from attending or tcstIfying or
from producing books, papers, dOcu-
mcnts, accounts and other records be-
fore the commission or board OF super
Visors Of assessments, as the case may
be, or In obedience TO the subpoena
issued By II or In the name Of the com.
mission or any member thereof, or or
the board Of supervisors OF assessments
or any member thereof on the ground
or for tho reason that such testimony or
evidence, documentary or OthorWlSr, re-
dulrod Of him may tend 70 Crlmin0tc
him or subject him TO penalty or
forfeiture But no person Nhall hh
prosecuted or subjected TO any PEN
atty or forfeiture for or on account OF
any transaction, matter or lhlhR con
corning which ho may tosiliS or pro-
dueo evidence documentary or other
,yioc before tho commission or board or
ruporyigora Of assessments or In opou-
icnco to IT'S subpoena, but no person 80
tcgtIfyIug shall be exempt from proho,
cutIon and punishment from perjury
committed IN 80 tcstlfying' y,,u
section O5 Every witness VINO NnHl
appear before the commission OF n'1, 49,
OF supervisors Of osscsgmonth hy us
orders shall receive for his ATTENDANCE
tho fccs and mlcOGc allowed by law TOT
witnessed In CIvll eases IN courts 9i
record which shall be audited ana pulu
hy the state In enaea OF wltneHhos he'
fore the Tax Commission or by mo
county In oRRes Of witnesses before the
banrd Of supervisors OF assessments, ~
Tho Famo manner He other expenses OF
the commission ana OF the board of su.
ncrviaurp Of assessments are audited
and paid upon presentation Of the proper
vouchers sworn to 10y such witnesses
and approved by the chairman of the
commission or board Of aupoViAorA or
hRaegamrnta M the case may be- Wit
neHses summohled by parties otger innh
by the commission or board or super
vaora Of assessments shall be nHld by
the party or parties causing the Wit
ncssop 20 hc summoned,
Section 20, Persons 0ggflovod by tho
action of the nFpeRFor I'm uRaoHHlug their
property may appeal 10 the board Of
supervisors Of assessments sitting az an
equalization b0nrd, From the final iudgs
menta Of the h0Hrd OF supervisors Of
nfRoasmonts sitting aa board Of royas
Ion Uud appeals, appeal may ho tukon
within thirty days tu the circuit court
Of the county or tO the ArkRnHna Tax
tOmmlRHlOn, first by n taxpayer who IN
hggrlevrd because uf the valuation Of
his property second by n taxpayer who
Is Aegrleyed because Of tie underyRiuAa
ton OF another taxpayers property ana
mira by tho school district town or
county affected or hy the state because
OF The failure OF tho board properly 20
fiN the vnlNo Of the property Of any tax
IuNor From the final orders OF tho
TuN Commission whether assessing prop
erty originally or sitting MS n state
hoard OF equalization appeal may be
thknn either by the taxpayer or by
school district county town affected
or by the Nihlo either 60 the circuit
ttttVu pT ttp pptuIV IA WhINh thn tppb.