The Prescott daily news., 1912-05-31

| pa pers or other documents may be is- sued and served in like manner Section 92. Oaths to witnesses in any matter under investigation or con- sideration by the commission or any board of supervisors or assessments may be administered by any member or the commission or board of supervisors of assessments, as the case may De, or by the secretary or clerk thereof.
 Section 93. Tn case any witness faii or refuse to testify as to or in answer to any material question. or to produce any record. books. papers or other doc uments in his custody or under his con trol when required to do so, any cir cult or chancery court, or any judge thereof upon application or 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 to attend before the commission or board of supervisors of assessments, as the case may be. and produce such books. papers. doc uments and records or to give his testi- mony on such matters as he may De lawfully interrogated about and the court or judge thereof may punish such witness for contempt as in cases of dis obedience of a like subpoena issued from any court for refusal to testify in a cause pending therein.
 Section 94 No witness shall be ex- cused from attending or testifying or from producing books. papers, docu- ments. accounts and other records be- fore the commission or board or super visors of assessments. as the case may be or in obedience to the subpoena issued by it or in the name of the com mission or any member thereon, or or the board of supervisors or assessments | or any member thereof on the grouno Tor for the reason that such testimony UT | evidence documentary or otherwise. re- l quired of him may tend to crlnnihate him or subject him to penaiuy , ol | forfeiture But no person shai p'' prosecuted or subjected to any pen aitw or Forfeiture for or on account Of any transaction matter or thing con corning which he may testVy or pro duce evidence documentary or otneI wise. before the commission or poaru or sunervisors of assessments or Tn opeu- fence to it's subpoena; but no person so | testifying shall be exempt from prose cution and punishment from perjury
 committed in so testifying. Section 95 Every witness who snai, anpear before the commission or board | of supervisors of assessments py ilS | orders shall receive for his attenoaIs,cee . | the fees and mileage allowed Dy law ioI | witnesses in civil cases in courts o, I record which shall be audited and paio | bv the State in cases Of witnesses be-
 fore the Tax Commission or py tne t county in cases of witnesses before tne board of supervisors of assessments. m
 the same manner as other expenses or l the commission and of the board or su. pervisors 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
 nesses summonded by parties other than | by the commission or board of super
 visors of assessments shall be paid by
 the party or parties causing the wit
 neSSeS to be summoned
 Section 96 Persons aggrieved by the | a property may appeal to the board of | supervisors of assessments sitting as an
 equalization board From the final judg- ments of the board of supervisors of assessments sitting as a board of revis- | ion and appeals appeal may be taken
 within thirty days to the circuit court
 of the county or to the Arkansas Tax | Commission, first by a taxpayer who is
 aggrieved because of the valuation of his property. second. by a taxpayer who | is aggrieved because of the undervalua-
 tion of another taxpayer's property and
 third by the school district. town or
 county affected or by the State because
 Of the failure of the board properly to
 f1x the value of the property of any tax
 payer. From the final orders of the
 Tax Commission whether assessing prop
 erty originally or sitting as State
 board of equalization appeal may be
 taken either by the taxpayer or by
 school district, county. town. affected,
 or by the State either to the circuit
 court of the county in which the prop
 erty affected or part of it is situated.
 or to the circuit court of the county in
 which the commission sat when the
 final order appealed from was made
 Section 97. Appeals either from the | orders of the board of supervisors of
 assessments or the Arkansas Tax Com
 court within thirty days after a final i order has been made. In the circuit
 court such cases shall be tried de novo. Section 9S No assessment of proper
 hA bA1I A1 l. |
 on account of any informality in makin Q
 the assessments or in the tax lists or
 on account of the assessment not being
 made and completed within the time re-
 quired by law. The purpose of this Act
 is to secure uniformity in taxation and
 to provide method whereby all prop
 erty is placed on the tax-books.
 Section 99. On the first day of No
 vember each year. every clerk of the | county court shall prepare and forward
 to the Auditor of State a certified state
 ment which shall show the total value | for that year of the property of his
 county as assessed and capitalized. Any
 county clerk who shall fail to prepare
 and forward such statement by said
 date. shall be guilty of a misdemeanor
 and upon conviction shall be fined
 $100.00. and shall be removed from office, Section 100. The Auditor of State
 shall from the statement provided by
 section 99 of this Act determine the
 several rates to be applied for that year. as prescribed by section 101 of this Act
 to the taxable property of the State. and
 shall by the 10th day of November. cer- | tify to the several county clerks of the State the several rates so determined.
 which rate shall be by the county clerk
 applied to the taxable property contained
 in the tax-books of their respective
 counties
 Section 1O1. There shall be levied
 eacn year beginning with 1911, the sev- | eral rates hereinafter indfcated:
 l. For the purpose of raising revenue l to support the state government the | charitable institutions. the University of
 Arkansas the agricultural schools and to supply deficiencies the rate to be known
 as the State General Rate"