Yorkville enquirer. [volume] (Yorkville, S.C.) 1855-2006, 1874-06-11

such agency is located, sworn statement OF
the gross receipts of such agency for the year
ending on the first day of that month, includ.
ing all notes, accounts and other things re-
ceived or agreed upon as a compensation tor
insurance at such agency, together with all
the value of any personal property of said
company situate at such agency; and the
company shall be charged with taxes, at the
place Of said agency, on the amount so re-
turned and the agent shall also be personally
responsible for such taxes, and may retain in
his hands sufficient amount of the companys
assets to pay the same, unless the same be
paid by the company.
Sec. o. Every insurance company, organ
lied under the laws of this State, shall return
all its personal property, moneys, credits, Qn-
Guiding notes taken on subscriptions of Stock
investments in bonds, stocks, securities and
assets of every kind, for taxation, at the place
where its principal office is located
Sec %. Any company or corporation, or
ganized under the laws of this State, and
owning property in any other State or county,
as we'll as in this State, shall not be required
to return its capital for taxation in this State,
but shall return such property as it owns in
this State, and such proportion Of the value
of its other property as, if owned by the indi-
vidual residents of this State, would be tax
able in this State; and if such return be
made by such company, the shareholders
therein shall not be required to return their
shares for taxation.
Sec 20. A corporation organized under
the laws Of this State, but owning no property
in this State, shall NOT be required to return
its capital for taxation in this State.
Sec 3O All companies and corporations,
whether organized under the laws Of this
State or not, the manner of listing whose per-
sonal property is not otherwise specifically
provided for by law, shall list for taxation all
their personal and real property and the ef'
fects at the same time, in the same manner
and in the same localities as individuals are
required to list similar property aud effects for
taxation.
Sec 81. Any company incorporated under
joint charter granted by this and some
other State or States, and the manner of tax
ing which, or the amount upon which it shall
be taxed, or the specific proportion ofits cap.
ital or property upon which taxes shall be
assessed in South Carolina is prescribed or
fixed in its charter, shall be assessed for taxa.
ton and taxed as prescribed in this charter
until otherwise legally provided.
Sec. 32 All shares of the stockholders in
any bank or banking association, located i'll
this State, whether now or hereafter incorpor-
ated or organized under the laws of this State
or of the United States, shall be listed at their
true value in money, and taxed in the city,
ward town or incorporated village where
such bank is located, and not elsewhere: Pro-
vided, That the words "true value in money"
as used in line three and four Of this section,
shall be so construed as to mean and include
all surplus or extra moneys, capital and every
species of personal property of value owned
or in the possession of any such bank.
Sec. 33. The real estate of any such bank
or banking association shall be taxed in the
place where the same may be located, the
same as the real estate of individuals.
Sec. "a. There shall, at all times, be kept
in the office where the business of such bank
or banking association is transacted, full
and correct list ofthe names and residences Of
the stockholders therein, and the number of
shares held by each; also a list of all person,
parties, corporations or agents who may at
any time have any deposit, either personal or
general, in such bank, which shall be at all
times, during business hours, open to the in
spection of all State and county officers who
are, or may be, authorized to list or assess
the value of such shares for taxation.
TO BE CONTINUED NEXT WEEK.