Custer County Republican. (Broken Bow, Neb.) 1882-1921, 1903-04-16

OF duty on part Of any assessor or
deputy assessor
Personal Property.
Personal property shall be listed by
the following persons:
Flr5t--Nvery person Of fun age and
sound mind being q resident Of this
siate. shall list all his moneys, credits
bonds or stocks, shares Of stock %
JOINT stock or other companies. when
the capital stock Of such company is
not assessed in this state. moneys
loaned or invested, anuuities fran.
chises. royalties. and all other per
sonal property.
Second--He shall also list all
moneys and other personal property
Invested. loaned or otherwise con
trolled by him as the agent or atior-
ney. or on account Of any other persOu
or persons. company, or corporation
whatsoever, and oil moneys deposited
subject 70 his order check or draft.
and credits due from any person or
persons body corporate or polite
whether in OF out Of the county
Third-Tbe property Of minor chilo
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have no guardian. then BY the father.
If living; If not by the mother If liv.
ing and If neither father nor mother
be living by the person having such
property in charge.
Fourth--The property OF any other
person under guardianship; or # he
has no guardian. by the person hay
Ing charge Of such property.
F!fth-The property of a wife by
her husband. If of sound mind II not.
by herself.
Sixth-The property OF q person for
whose benefit It is held IN trust by
the trustee; of the estate of a de.
ceased person by the executor or ad-
ministrator.
Seventh-The property Of corpora
lions whose assets are in the hands Of
receivers. by such receivers.
Elghth-The property of corpora
lions, by the president or proper agent
or officer thereof.
Ninth-The property OF a firm or
company, by partner or agent thereof
Tenth-The property of manufactur-
ers and others in the hands Of an
agent, by and in the name of such
agent. as merchandise.
Personal property shall be listed
where the owner resides. Corporation
property shall be listed where the
head Office is located If there be no
head Office in the state the property
shall be listed wherever business is
transacted.
When the owner of farm has land
in several precincts it shall be listed
where he resides. Live stock in the
hands OF care-taker shall be listed
where it Is kept. All property may be
seized and sold for taxes. Every arti-
Gle of personal property must be en-
tered In the blank list which the as
SCISSOR shall present. This must be
sworn to. For tax lodging fines are
prescribed.
The following taxes and assessments
are imposed on insurance companies,
pipe lines, grain brokers, pawn brok-
ers and railroads:
Insurance Companies.
Every insurance company doing
business in the state shall be taxed
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property within the state on the pre-.
ceding year. The agent shall render
the list and be personally liable for
the tax. If he refuse to render the
list, or to make affidavit that the same
is correct, the amount may be valued
and assessed according to the best in
formation of the assessor,
All insurance companies, organized
outside of the state, except fraternal
and assessment companies shall at
time of making annual statement, pay
into state treasury 2 per cent of gross
amount of premiums received during
the preceding calendar year for bust.
ness done in the state. whether such
insurance was written during such pre-.
ceding year or prior thereto.
Corporations.
Section 6S Street railways. water
works, electric lights and gas works,
natural gas, mining and all other com
panies and associations incorporated
under the laws of, or doing business
In this state, other than those specific
ally mentioned in this act, shall, in
addition to the other property re
quired to be listed, make out and de
J liver to the assessor a sworn state
ment OF the amount Of its capital
stock.
All foreign corporations must re-
port to the assessor the same as the
local corporations. All railway
bridges must be listed.
J Telegraph and Telephone Companies
} Section 76 Each and every person
association, copartnership. joint stocR
company or corporation, engaged In
the express, telegraph or telephone
business in the state of Nebraska
. shall be deemed and taken to be q
, company engaged in such respective
, business for the purpose of this act
/ Section II. 1t shall be the duty Of
r each express, telegraph and telephone
company to furnish to the lodal as
/, SCISSOR. on his demand made of any OF