Investigation of tax systems

The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to: (1) Investigate the revenue systems of other states; (2) Thoroughly inform themselves upon the subject of taxation and of the progress made in other states and countries in improving their tax systems; (3) Formulate and recommend such legislation as may be deemed expedient to forestall evasion of existing tax laws; and (4) Secure just and equal taxation and improvements in the system of taxation in Arkansas. Acts 1927, No. 129, § 12; Pope's Dig., § 2038; A.S.A. 1947, § 84-103. The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to: (1) Investigate the revenue systems of other states; (2) Thoroughly inform themselves upon the subject of taxation and of the progress made in other states and countries in improving their tax systems; (3) Formulate and recommend such legislation as may be deemed expedient to forestall evasion of existing tax laws; and (4) Secure just and equal taxation and improvements in the system of taxation in Arkansas. Acts 1927, No. 129, § 12; Pope's Dig., § 2038; A.S.A. 1947, § 84-103.