The Forrest City times., 1912-06-07

tion whose assessment has been changed by the commission the amount Of such increase or reduction as the case may be. certified He shall also in the proper column of the book p~e- scribed by section - hereof. add t6 or deduct from each tract of lot of land the required per cent or amourt or both. on the valuation thereof as il stood after capitalized by the board of supervisors of assessments adding in each case any fractional sum of nifty cents or more and deducting in each case any fractional sum less than fifty cents. so that no valuation of any sep Rrate tract or lot of land or persopsI assessment shall contain any Traction of dollar: and shall in the proper book add to or deduct from the several classes of personal property in his cot,r ty the required per cent or anorn, nr both. on the valuation thereof as if stood aftef equalized by the board of supervisors Of assessments. adding and deductlng Tn manner aforesaid any frac- tonal sum so that no valuation of any separate item of personal property shall contain fraction of dallar
 Section 20. If any property be o,,f,t ed from the assessment of any vear |, shall he the duty of the assessor or tbe Arkansas Tax Commission as the casn may be, If such commission be disrovcr- ed before the collector closes his hooks for the year, to assess such op,itted If"pcrtN, and the county clerk shall ex- tend the taxes against the same on the -taN-hooks for the current year If on7 tax on any property liable to taxation is prevented from being eolleeted for any year or years by reason of anvser- foheoaS proceedings, or other cause tha amount of such tax which sucb nror erty should have paid shall be added tn the tax on such property for the cur rent year
 Section 91- Witnesses may be surn moned to appear before the Arkan,as Tax Commission by subpoena issuad h,. the chaltman or secretary of the com HlSslon Tn the name of the commission sin
 returnable to the commission WI nesses may likewise be summoned to appear before any board of supervisors or assessments by subpoena issned h,, the clerk of the boa rti undnr diroctityn Of the board. Said subpoena shall h served in like manner as are suhpoe- mas issuing out of the circuit court iTb sheriff shall receive the sa me faas ,r rubpoenas served by them as they re ceiVe Tor subpoenas served in casae Ii, the circuit court. or the subpoenas rpa,. be served by registered mail addressed 10 Witnesses. In either case tba .uh poena must be served at least two dave preVloas to the time named therein for the appearance of the witnesses S1h poenas dEces tecum to any Yitnaes = appear and produce any records hoo.s papers or other documents may be is. sued and served in like manner
 Section go Oaths to wftnasse, l., any matter under investigation or con. sideration by the commission or any board of supervisors of asSesamant. may De dulnlnlStered by any ber nj the commission or board of supervisors Of assessments. as the case may hn or by the secretary or clerk thereof
 section 9S. In case any witness fail or retuSe to testify as to or in answar to any material question or to nrod,,ca any record. books. papers or other doc uments In his custody or under his con trol when required to do so any cir cunt or chancery court, or any iudc. thereof upon application of any mem Der or the commission, or member of the board of supervisors of assessments snail Issue an attachment for such wifi 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 he and produce such books. papers doc uments and records or to give his testi- mony on such matters as he may be lawfully interroEated about and inc court or judge thereof may punish such witness for contempt as in cases of dis obedience of 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 testtfying or from producing books. papers docu- mentS. accounts and other records be- fore the commission or board Of super vsors 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 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 ors subject him to a penalty or forfeiture. But no person shall bS prosecuted or subjected to any pen. alty or forfeiture for or on account or any transaction. matter or thing con- corning which he may testify or pro duCe evidence documentary or other wise. before the commission or board or supervisors of assessments or In ooeu- fence to it's subpoena; but no person so testifying shall be exempt from prose cuuon and punishment from perJu'S committed in so tcstifying ~
 Section 95. Every witness who shali appear before the commission or boar of supervisors of assesSments oy ls orders shall receive for his attehuaHce the fees and mileage allowed by law Tor witnesses in civil cases in courts VI record which shall he audited ana pau by the State in cases of witnesses De fore the Tax Commission or by the county in cases of witnesses before the board of supervisors of assessments Itl the same manner as other expenses CT the commission and of the board Of 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 ncSSes 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 aggreved hy the action of the assessor in assessing their 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- lon and appeals. appeal may be taken within thirty days to the circuit court or the county or to the Arkansas Tax Commission, first by a taxpayer who is aggrieved because of the valuation of ht~ taN 4trtaT ri1ta IS aeErievcd because of the undervalua- !on of another taxpayers property and lhlrd by the school district. town or county affected or by the State because 9i the failure of the board properly to i.N the value of the property of any tax payer From the final orders of the Lax Commission whether assessing prop eftN originally sitting as State board or equalization appeal may be taken either by the taxpayer or by SfhooI district county town. affected. or by the State either to the circuit