The Sentinel=record., 1912-06-20

| ed Said notice shall be published in some newspaper in said county if one | Is published in the county; if not then ! in newspaper having circulation m | said county, in at least two weekly issues before the date of said proposed 1 change. The notice shall give the dale and place at which the commission VIII | 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 shall not be made or such assessment in- ] creased or reduced. and the result or i said hearing, if any increase or de- crease should be made. shall be eertiti- | ed to the county clerk of the county | affected on or before the fifteenth day ! of october.
 Section s7. If. while sitting as a | State board of equalization between | September 1st and october 18th, the | Arkansas Tax Commission shall find in- 1 equalities or a want of uniformity pe- | tween the assessments in any county l the commission may in its discreton' | either equalize said assessments itseI' as provided in section S5 of this Act- or it may call special session or the | board of supervisors of assessments or ! the county to sit both as board or | equalization and board of revision ana l 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 l corporations to the same extent and in | the same manner as it is by this Act authorized to do at the regular session. At said special session the board | shall have as full power to act with re- | spect % the assessments Of the county | as it had at the regular session At such special session. before the assess ! ment of any taxpayer shall be in | creased such taxpayer or his agent ! shall be given at least two days notice -r. 1 t.vy | payer may appear before the board sit ' ting as a board of revision and appeals l and contest the proposed increase in his assessment in the same manner as ne 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 Act provides for appeal to be taken from the decisions of the board made at it's regular session
 Section SS. X 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 board of equalization shall be kept by the secre- tary of the commission in a book pre- pared for that purpose. Said record shall specify the amounts to be deduct cd from or added to the valuation of the real and personal property of any person or corporation whose assess- msnt has been investigated by the com mission: also the per cent or amount or hoth 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 the several towns districts or counties Section S9. The secretary of the Arkansas Tax Commission shall prepare
 for each of the several counties where
 fn e4qe~ gg
 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
 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
 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 77 hereof add t0 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
 supervisors of assessments adding in
 each case any fractional sum of fifty
 cents or more and dedupting in 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-
 " the required per cent or amount or both. on the valuation thereof as if
 stood .l',,, aIter eqnalized by the board of
 supervisors of assessments, adding and
 dedncting in manner aforesaid any frae-
 honal sum so that no valuation of any
 separate item of personal property shah
 contain q Traction of a dallar
 Section 90. If any property be onnttt
 ed rom the assessment of any wear if
 sfall be the duty of the assessor or tbe
 Arkansas Tax Commissions as tha casa
 may De, if such ommission be dfscover
 eu peiofe the collector closes his books
 TOT me year, to assess such omitted
 property; and the county clerk shall ex
 tend the taxes against the same on fha
 IaX-nooks for the current year. If ap,,.
 eaN on any property liable 10 taxation
 is prevented from being collected for
 any year or years bv reason Of any er
 roneous proceedings or other cause tha
 amount or such tax which such pron-
 erty should have paid shall be added to
 .ils taN on such property for the cur
 Section a. Witnesses may be ep,n
 moned to appear before the Artansas
 haN commission by subpoena issued hv
 eils ehAlFman or secretary of the eo,o
 mission in the name of the comntssIe,
 ol.ected to any sheIim of Arkansag ana
 returnable to the conlrnission xyit nessea may likewise be summoned to appear before any board of supervisors 9i assessments by subpoena issi1ed h,, the clerk of the board under dircctio
 or the board Said subpoena shan gn served m like manner as are eubnoo
 uas isSulng out of the circuit court The Sheriff shall receive the sane f s e subpoenas served bv them as the,, .oi teiNe TOT suhpoenas served in caraa fn the cHcult court. or the subpoeuas r,a,, ne served by registered mail addressa5
 " witnesses Tn either case Inc s,,i, noena must bo served at lnasf tvvo d,,.. heNlous to the time named therein sor lne appearance of tho witnesses snb pothas duces tecum to any witness to 9ppeaI " M anu produce any records books papers or other documents r,at, h l
 sued and served in ike manner i'
 necuon 92 Oaths to witnesses fl, atlN mater under investigation or co,,- si1eFatlon by the commission o,- M board or supervisors of assass,,.ss.ss may pc administered by any men5l,n, ar ~ 1ie commission or board of super,'isoya t,,. 4.s,sessunents- as the case may he or 0S tle aeeletarY or clerk thereof
 n, ref,, 70 ID case any witness fail . reuse 70 testify as to or in ans,,a. - any material question. or to nroa,,es guy record books, rapers or otbor a[. 4HfhlS m his custody or under b{ WY Ioi wien required to do so a, VII ,n tlh or ehancery court or anv t,SI.
 upon application Of an, ns ger or the commission. or member os .b. 1paIu 1,i oi supervisors of assesgrnents shal issue an attachment for aitsb HE Enmnnl ffa4t