The Red Cloud chief., 1904-03-04

Jne Improvement JnereOn, untn tue
fee Is conveyed, shall be held to be
personal property and listed and as.
sessed as such in the place where the
land is situated.
Sec. "a provides that the value Of
the interest of the purchaser Of school
lands shall be taxable, said interest to
be determined by the value OF the
land and improvements, less the
amount due the state.
Sec. 80 provides that all improve
ments put ON leased lands shall be as
sessed to the owner of such improve
ments.
Sec. 36. Personal property in transit
shall be listed and assessed in the
county, township, precinct, city, vii
lage or school district where the owner
resides, but If such property is in
tended for a business it shall be listed
and assessed at the place where the
property of such business is required
to be listed.
Sec. 81 provides that any property
brought into the state after the LIST of
April and prior to the LIST of July shall
be listed, unless the owner can give
proof that it has been listed for taxa
ton elsewhere.
Secs. 80 and 80 relate to the seizure
OF property for debt and provide for
the collection of taxes on same.
Sec. 40. Persons required to list
property on behalf of others shall list
it in the same place in which they are
required to list their own; but they
shall list it separately from their own,
specifying in each case the name of
the person, company or corporation to
whom it belongs.
Sec. Al. The owner of personal prop
erty removing from n county, town
ship, city, village or district to another
between the LIST day of April and the
LIST day of June, shall be assessed in
the one in which he is first called upon
by the assessor.
Sec. AZ provides for the settlement
of disputes as to where property shall
be listed.
Sec. 40 requires the county clerk to
give the person having property in
charge, when asked for, a certificate
showing that such property has been
duly assessed.
Sec. AZ. Nursery stocks, growing or
otherwise, in hands of nurserymen,
| shall be listed and assessed as mer-
chandise.
Sec. 40. Every person required by
this act to list property shall make
out and verify by his oath a statement
of all personal property which he is re-
quired to list, either rs owner, Jesse or
occupant in control thereof, or as par
ent, guardian, trustee, executor, ad-
ministratOr, receiver, accounting Of
ficer, partner, Dr. agent, upon the
blanks above prescribed, which shall
be delivered to each taxpayer by the
deputy assessor for that purpose, and
when so made out shall be by each
person verified before the county or
deputy assessor.
Sec. 81. In answering the list Of
| questions in the schedule the. party
filling out the same shall write the
word none" after each item whenever
he has no property as named under
such item, and no item shall be passed
without being answered.
Sec. So provides that any person
making a false return OF refusing to
furnish the assessor with a correct
list OF his property, or who fraudu-
lently conveys or converts same to
avoid taxation, shall be fined not less
than fifty o more than two thousand
dollars; for swearing falsely to any
matter contained in the schedule, he
shall be deemed guilty of perjury and
punished accordingly.
Sec. 81. For the purpose Of deter
mining the true value of the stock OF
any merchant or manufacturer, the
assessor shall have the right to de
mand of such merchant or manufac
turer an inspection of his inventorie.
and all books of account for the pre-
ceding year, including the annual in
voice and inventory of stock made by
such merchant or manufacturer las
preceding such assessment, and tn,
policies of insurance carried by sucf
merchant or manufacturer on his stool
for the year next preceding his assess
ment.
Sec. &C provides that every person
company or corporatian engaged il
the business of buying and sellin)
grain for profit shall be held TO be
grain broker, and shall determine un
der oath the average amount of CAPT
tai invested in such business, exclu
sive of real estate or other tangibl