Bismarck weekly tribune. [volume] (Bismarck, Dakota [N.D.]) 1884-1943, 1890-03-28

companies \NilCu Guo pIOpCTly Ok SuCl
company is not assessed in this state, J
moneys loaned or invested. annuities, fran
chises, royalties, and other personal prop
erty.
Second. He shall also list separately
and in the name of his principal all
moneys and other personal property in
vested, loaned or otherwise controlled by
count OF any other person or persons, COM
pany or corporation whatsoever; and all
moneys deposited subject to his order,
draft or check, and credits due from or
owing to any person or persons, body cor
Third. The property of a minor child
shall be listed by his guardian or by the
Fourth. The property of an idiot or
lunatic, by the person having charge Of
such property.
whose benefit it is held in trust by the
trustee of the estate of a deceased person,
by tae executor or administrator.
Sixth. The property Of corporations
by such receivers.
Seventh. The property of a body polite
or corporate, by. the president or proper
agent or officer thereof.
Eighth. The property of a firm or com
pany. by a partner or agent thereof.
Ninth. The property of manufacturers
IL others in the care Of al agent, by such
chandise. Personal property Shall be
listed and assessed annually with refer.
ence to its value, IN the first day of May.
Sea- 8. PLACE OF LISTING PERSONAL
PROPERTY Personal property, except such
as is required in this act to be listed and ass
esssed otherwise shall be listed and assessed
in the county, town or district where the
owner. or aUant rpciHac. tha napito1 ctooly
and franchises OF corporations and persons,
except as may be otherwise provided,
shall be listed in the county, town or dis
trict where the principal office or place of
business of such corporation or person is
located IN this state; if there be no princi-
Pal office or place OF business in
ton or persons transact business, then per-
sonal property pertaining to the business
OF a merchant or manufacturer shall be
listed in the town or district where his
business is carried on.
SEC. 8. PROPERTY OF TRANSCRIPTION
COMPANIES, ETC.-WHERE TO Be LISTED.
The personal property. of express, transpor-
tatlOn and stage companies shall be listed
and assessed in the county, town or dis
trict where the same is usually kept. All
persons, companies and corporations in
this state owning steamboats,, sailing vessels
wharf boats, barges and other water crafts
shall be required to list the same for as
sessment and taxation in the county, town
or district in which the same may belong,
or be enrolled, registed II licensed, or
kept not enrolled, registered or licensed.
SEC. 10. OF GAS N WATER, TELE-
GRAPH AND TELEPHONE COMPANIES
WHERE listed The personal property
in the town whe,e the principal works are
located; gas and water mains and pipes
laid in roads. streets or alleys
shall be held to be personal prop
erty. All personal property of
telegraph and telephone companies, in
Guiding poles, wires, instruments, Office
fixtures, and all other apparatus used in
and assessed in the county, town or dis
trcit in which the same is situated.
Sec. II. OF STREET RAILWAY coMpAN-
ELSEWHERE LISTED, ETC The personal
property of street railroad, plank road.
gravel road, turnpike or bridge companies
shall be listed and assessed in the county.
town or district where the principal place
OF business IS located; and the track, road
or bridge shall be held to be personal
property.
SEC. IL. NoN-REs1DENr's FARM PROP
ERTY-WHERE listed Where the owner
of live stock or other personal property
connected with a farm does not reside
thereon, the same shall be listed and as
sessed in the town or district where the
farm is situated.
SEC. 10. PERSONAL PROPERTY MOVED
BETWEEN A AND JULY-wHERE LIST
Ed The owner of personal property
moving from the county, town or district
to another, between the first day of May
and the first day of July. shall be assessed
in either in which he is first called upon by
the assessor. The owner Of personal prop
erty moving into this state from another
state or territory between the first day of
property owned by him on the first day Of
May of such year, in the county, town or
district in which he resides; provided, if
such person has been assessed and can
make it appear to the assessor that he is
held for tax Of the current year On the
property in another territory or state,
county, town OK district, he shall not be
again assessed for such year.
SEC. IA. PLACE OF LIsTING-HOw DE-
CIDED AND IN CASE ON DOUBT In all
questions that may arise under this act as
to the proper place to list personal prop
erty, or where the same cannot be listed as
stated in this act, if between several places
in the same county, the place for listing
and assessing shall be determined and
fixed by the county board; and when be-
tween different counties, or places in diff
ferent counties, by the auditor of the state;
and when fixed, in either case shall be
binding as if fixed by this act.
SEX. Id. LIST OF PERSONAL PROPERTY
TO BE MADE UNDER oATH.] Every person
required by this act to list property, shall
make out and deliver to the assessor, when
required, a statement verified by oath. of
all the personal property in his possession
or under his control, and which, by the
provisions of this act, he is required to list
for taxation, either as owner or holder
thereof, or as a guardian, parent, husband,
trustee, executor, administrator, receiver,
accounting officer, partner, agent or factor;
but no person shall be required to include
in his statement any share or portion of
the capital stock or property of any COM
pany or corporation, which such company
is required to list or return as its capital
and property for taxation in this state.
SEC. IL. VALUATION TO BE FIXED BY
AssEssOR-ITEM OF LIST. 1t shall be the
duty of the assessor to determine and fix
the true and full value of all items of per-
sonal property included in such statement,
and enter the same opposite such items
respectively, so that, when completed, such
statement shall truly and distinctly set
forth:
First. The number Of horses under
three years old, and three years old and
over, and the value thereof.
Second. The number of cattle under
two years old; the number of cows two
years old and over; the number of all
other cattle two years old and over, and
the value thereof.
Third. The number of mules and asses