The Forrest City times., 1912-07-05

case may be. so certified He shall also fin the proper column of the book nra- scribed by section ~ 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 ft stood after equalized by the board of supervisors of assessments. adding in each case any fractional sum of fifty cents or more and deductng in each case any fractional sum less than fifty cents, so that no valuation of any sep erate 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- ty the required per cent or amount or both. on the valuation thereof as If stood after capitalized by the board of supervisors of assessments aidino and deducting in manner aforesaid any frac- tional sum so that no valuation of any separate Item of personal property shall contain a Traction of a dallar
 Section 20. If any property be omit ed from the assessment of any wear E. shall be the duty of the assessor or tho Arkansas Tax Commission as the case may be, if such commission be discoyer- cd before the collector closes his books for the year, to assess such omitted property; and the county clerk shall ev tend the taxes against the same on inc faN- h""tS Tor the current wear IT any tax on any property liable to taxation is prevented from being collected for any year or years by reason of any or. roneous proceedings, or other cause ,ha amount of such tax which such nron- ertY should have paid shall be added to the tax on such property for the cur rent year
 Section 91. Witnesses may ba sum. moned to appear before the Arkansas Tax Commission by subpoena issued bv the chairman or secretary of inc coyy mission in the name of the commIseIon directed to any sheriff of Arkansas and returnable to the commission. Vii nesses may likewise be summoned in appear before any board of supervisors of assessments by subpoena fssued h,, the clerk of the board under direction of the board. Said subpoena shah he served m ike manner as are subpoe- mas issuing out of the circuit court Tbo sheriff shall receive the same fees for subpoenas served by them as thev re celVe for subpoenas served in cases in be served by registered mail addressed to witnesses. In either case tba e4L poena must be served at least two dave previous to the time named therein for the appearance of the witnesses Sab- poenas duces tecum to any y,it, . appear and produce any records hoolle papers or other documents may ha fs : sued and served in like manner
 Section 92. Oaths to witnaeeas L., any matter under investigation or con. sideration by the commission or any board or supervisors of assessmenta may be administered by any member or
 
 or assessments, as the case msy be or by the secretary or clerk theraof
 section s3 In case any witness fail or refuse to testify as to or in answer 10 any material question or to proauca any record, books papers or otbar da, uments in his custody CT under his con- trel when required to do SO any cir culf or ehancery court. or any iudea thefeor upon application of any mern her of the commission or member of tb = board Of supervisors of assessments shall issue an attachment for such wit ness and compel such witness ts comply the commission CT beard of supervisors of aeSeesmenta as tho case may he and brochure such books, papers doc uments and records CT to give his testi- meny on such matters as he may be lawfully inte1roeatsd about and the court or judge thereof may punish such wttnees for contempt as In cases of dis obedience of a like subpoena issued from any court for refusal to testify in . cause pending therein
 Section s4 No witness shall be ex- cused from attending or testifying or from producing books papers docu- fore the commission or board of super visors of assessments, the case may he. or in obedience to the subpoena issued by it or in the name of the com mission or any member thereof, or of the board of supervisors of assessments or any member thereof on the ground or for the reason that such testimony or evidence documentary or otherwise, re- quired of him may tend to criminate him or subject him to penalty or forfeiture. But no person shall Do prosecuted or subjected to any pen alty forfeiture for OH account or any transaction matter or thing con cerning which he may testify or pro- duce evidence documentary or other wise. before the commission or board or supervisors of assessments or in obed- fenro EnbD0enn. testifyng shall be exempt from prose cution and punishment from perjury committed in so testtfying.
 Section 95. Every witness who shall appear before the commission or board Of supervisors of assessments by its orders shall receive for his attendance the fees and mileage allowed by law Tor witnesses in civil cases in courts e, record which shall be audited and paid by the State in cases of witnesses pc Tore the Tax Commission or by the county in cases of witnesses before the board of supervisors of assessments. Tn the same manner other expenses of the commission and of the board or su- pefYlsors of assessments are audited and paid upon presentation of the proper vouchers sworn to by such witnesses and approved by the chairman of the commission or board of supervisors of Assessments, as the case may be. wit heSses summonded by parties other than bN the commission or board of super Vlsors of assessments shall be paid by the party or parties causing the wit hesseS to be summoned
 section 96. Persons aggrieved by the nCtoh or the assessor in assessing their property may appeal to the board of eapefNlSorS of assessments sitting as an equalization board. From the final iudg- ments of the board of supervisors of assessments sitting al board of revis- Ion and appeals, appeal may be taken M.llln thirty days to the circuit court oI the county or to the Arkansas Tax lssion, first by taxpayer who is tbEfieVed because of the valuation of t tsts property, second, by a taxpayer who isEIleVed because of the undervalua- n or another taxpayers property and cn c,Td by the school district town or of f'tH tbH affected or by the State because Siv t4e ne failure of the board properly to ns,d the value of the property of any tax IT. From the final orders of the & aN commission whether assessing prop KY originally or sitting as State ,fald or equalization appeal may be .ih ."heh either by the taxpayer or by
 H9oi district county. town, affected, or by the State either to the circuit .ot.f' .otl' of the county in which the prop e ert5 affected or a part of it is situated.