Pine Bluff daily graphic., 1912-06-22


 ~hant or of a manufacturer. whether a person or corporation. shall be listed ] and taxed in the county. town or school district where sucn business is f carried on. Merchants and manufac- turers having more than one place of business shall make and file a separate list of the property pertaining to each l place of business. Each of said lists 1 shall be filed in the county. town or school district in which the property embraced in 1t is located.
 Section as. Nonresidents of the State doing business in the State. eith- CT as principals or partners. shalt be taxed on the basis of the capital in- vested in such business. as personal property in the district where such business is carried on. to the same ex- tent as if they were residents of the State. Money. negotiable securities i bills receivable. open acc"unts, credits of every, kind and choses in action of every character incident to. growing 1 out of pertaining ro said business shall be deemed to he situated at tn" place. where the business is carried on 1 and shall he taxed as a part of said l business. The amount of credits to he taxed shall be ascertaiued in tue same manner as are credits of residents of i this state.
 the State having an actual sitGs in the State. and not forming u part af the capital invested in business in the State shall be assessed in the name 0f the cation and taxed in the district where such property is situated.
 Section $9 Logs. lumber. crossties slaves. Stave bolts. StHve- healiHes fence posts, telegraph and treplone posts and othel, similar timber prod ucts cut for sale shall be deemed to be manufact tured articles or materials | in process of manufacture. as the case may be. in the hands of the person who cut or manufactured them for sale and merchandise if they have passed into | hands of the person who bought tlem for the purpose of selling thrm amt whether they are the property of person or corporation they shall be listed and taxed in the county, town or dis trict in which they may be located on February 1st.
 Section 40 Live stock and other per sonal property connected with ana used upon farm upon which the owner. whether person or corporation does not reside. shall be listed and assesseI in the county or district on which tine. i farm is situated; provided. that it th.. farm is situated in more than one dis trict the personal property used in con nectiOn with it shall be listed and as sessed in the district which the principal farmhouse of place of business is To- cated.
 Section Al. Steamboats. barges and watercrafts of every kind shall be listol and assessed in the county. town OF school district in which they ate on- rolled. registered or licensed. amd if not enrolled. registered or licensed. then In the town. county or district where usually kept
 Section 42. Personal property of gas water. electric light. street railway tele- graph. telephone. toll road. toll bridge. sleeping car. express, pipe line. private car lines and railroad companies shah be listed and taxed in the county. town or district where located. If located in and operated through more than one county, town or district then the value of the entire plant shall be ascertained and there shall be allotted to each county, town and district it's propor- tionate part of the value of the plant ., Section 43: The personal property of l listed and taxed at the place of listing at the time of the death of such per son.
 Section A. The personal property of a minor and every person under guard ] lanSh1.) other than a minor shall be listed at the place where the property is lo- cated provided. that all moneys. credits. 1 investments in stocks and bonds of such persons under guardianship shall be listed at the place where the guardian or curator resides
 hands of an assignee. receiver trustee ! in bankruptcy or other court officer saa1i pc listed and taxed at the place such assignee receiver trustee or other officer.
 Section 4G. When any person shall settle. or any association or corpora tion shall organize in any county of l this state and bring personal property therein after the first day of tebr,larv and prior to the first day of October m any year. 1t shall be the duty of the assessor to list and return such property Tor taxation that year, unless the owner thereof shall show to the assessor under Oath and by producing a CODY of the assessment. duly certified by the proper officers of State or county in which said property was assessed. that the same property has been listed for taxa ton for that year in some other county | m the State, or in some other state or territory of the United States If such property is brought within any county for that year to the county clerk the assessor shall at once assess such prop erty and return the same to the county the county clerk on the tax-books and l collected as in other cases
 i Section 47. If any person of this state, after his personal property has been assessed and before the tax thereon IS paid. shall sell all of the same and not retain sufficient to pay the taxes thereon the tax for that year shall be one owing such tax shall be civilly liable to any purchaser of such property TOT any taxes he owes thereon but the property so purchased shall be liable in | the hands of the purchaser or purchas- CTS Tor such tax; provided. however. if the property be sold in the ordinary course or mercantile trade, it shall not chasers. ''
 Section 4s. If the property of any taxpayer be seized by legal process so | as not to leave sufficient amount ex- empt from the levy and sale to pay the taxes. then the, taxes on the property of such taxpayer shall at once fall due and be paid from the proceeds of tile sale of the property so taken on such process, in preference to all other claims | against it..
 Section 49. When any person is about to remove his property from the State aitef tne same has been assessed and | pefore the taxes thereon have been paii without leaving sufficient remaining for the payment of the taxes thereon, the ta1 snail at once become due and pay able, which fact shall be determined by any court of competent Jurisdiction in | an action brought in the name of the state. for the use of the county, against the owner or reputed owner Of such property. which court may render Judgment thereon and enforce the same by execution Attachment may issue as in other cases, but without pond, and 1t shall be enforced as in