Pine Bluff daily graphic., 1912-06-22

Ing at least six printed or written nc tces in as many pubic places in eaci township. He shall prov de hmsel with blanks as hereinafter prescribet for taking the list of file taxpayers Section IA. Every person who owns or controls property Of any kind ol who Is by this Act required to asses: property, shall attend at the time anC place provided by sect'on 13 hereof. and make and file with the assessor complete list or lists of property he is required to list.
 Section IS. For the years 1911, 1912 and ls13 and thereafter each odd mum bered year. real estate shall be assessed each parcel of real estatr shall be as sessed at its true and full value in money. Each person required. under section II of this Act. 50 list property shall attend at one of ine places in the township in which the real estate to be assessed is located, fixed by the as sessor and shall, under oath admnister- ed by the assessor or his deputy fix the value of each parcel of land owned pf f nm or which it is his duty to list. lie shall also, If the assessor demand it. fix the value Of the timber on any tract of land. also the value of any springs. or anything else on the land that gives special value.
 If the surface of the land is held by one person, and the coal, iron or any
 
 oil under the surface by another person or II the timber located on the land is held by another person. the estate there in of each. and the relative value of their respective interests. shall be ascer- falned by the assessor and each interest shall be assessed separately.
 Section l6. Every merchant shall make and file with the assessor a list i'll which he shall set forth distinctly
 l. The average value Of merchandise
 
 med1ately preceding the first day of FepfuafN fsthe year in which the as Sessment is made: f he has not been in business for a year then he shall take the average value during such time he has been so engaged; if he be commence ing business then he shall take the value or the merchandise in stock at the time or the assessment. No deduction shall goods carried have not been paid for All goods carried on consignment shall be included.
 2 The value of credits as defined in paragraph l3. section ,. hereof belong ing to him and pertaining to said busi- ness on the first day Of February of the year for which the assessment was made
 5. The value of the furniture and fixtures used fin said business
 I. The value of money, including bank deposits or deposits with other merchants in or out or the State on eDFIafN HfSt.
 ,. The value of all horses. mules and other live stock used in said mer- cantile business.
 6. The value of az. wagons. carts or other vehicles employed in said busi- ness.
 '. The value of all other personal property, not falling within the class of one of the above items. employed in said mercantile business
 section lI. Every person or com Sraa1 in, Ir k,,r,. ing property in pledge. or as security for money or other thing advanced to pawner or pledgor. shall annually at the tlme by this Act prescribed for She as Sessment Of personal property, return. under oath. all property pledged to and neld py him as pawnbroker. to the as Sessor Of the proper comnty. who shall ilst ana assess the same to such pawn nfokef at its true and full value Pawn brokers shall make return on the lists prescribed by law for merchants
 Section IS. Every person engaged in the mannfacturins business shall make "nu nled With the assessor a list in Which he shall distinctly set forth:
 l. The average value of all materials purchased. received or otherwise held LOT the purpose of being used in whole or p m part in any process of manu- 1acture Said average value shall be first day fof February of tfeeeyg the vear for for "n1ch ,,l the assessment is made. ,,,o,,,,d dne axerage value of all finished products carried the year immediately preceding the first day of February of the year the assessment is made
 o; The value of all engines boilers and ana other machinery. implements or ness on hand the first day Of February
 A. The value of credits as defined by paragraph l3. section 5. hereof. carried on on the books of said manufacturing business tho first day of Febrnary tha assessment ,n1n
 D. The value of money on hand or oeposlled ln banks or with other persons m m or out of the State the first day
 G. The value of office furniture and fixtures and such other furniture ana tNtures as may belong to the business.
 (. Ihe VaIue of the live stock be, longing to said business or being used therein. NsNN
 B. The value of all wagons. carts or other vehicles used in said business dr belonging to it.
 g. The value of all other personal property not falling within either of the ness " "''s'
 Section 19. Every lawyer. physician. dentist surgeon. chemist. veterinary surgeon. architect. abs.racter of titles. contractor of any kind. or civil engineer or any kind shall make and file with the assessor return wherein he shall distinctly set forth:
 T. a!ic Ndlue oI all DOCKS on hand.
 g. The value of all instruments of every kind belonging to him.
 3 The value of all office furniture. A. The value of ali horses. mules and live stock and vehicles of every kind used in the prosecution of his business or profession.
 D. The value of all money in posses slon or deposited in banks wherever located belonging to said business.
 G. The value of all credits as defined in paragraph 13. section D. hereof, be- longing to said business.
 [. The value of all other personal property not falling under one of the above heads employed in said business.
 Section 20. The accounting officer of every bank, whose capital is not repre- sented by shares of stock. and every broker and stock jobber shall make a sworn statement in winch he shall set forth:
 1. The amount of money on hand or in transit.
 ?. The amount of funds in the hands of other banks, brokers or others, sub ject to draft.
 ,. The amount of checks. or cash items. not included in either of the preceding items.
 4. The amount of bills receivable