The Harrison times., 1912-06-01

g. The assessed value OF all real es-
tate owned by tho company.
7. The value Of all tangible personal
property owned by the company and as
scsscd under either section l6, lS 10,
2l or % hereof
Tho sum Of Items four and five. less
the sum OF Items six and seven shall
be held TO be the value OF the iutan-
Ciblo property OF the corporation and
shall be listed and assessed by the corr
pornton as aTcrt for It's shareholders
under the heading Intangible Prop
erty"
Section 81 The corporations required
10 make the return provided for I'm section
30 OF this Act shall ! 81 and assess their
tangible property real and personal,
on the proper form as provided by sec
tiOns rs, rs, 10. o. and % hereof Tho
return prescribed by section 80 hereof
As required I'm addition 10 the regular
lists provided by this Act and It's pur-
pose Is 10 secure the assessment OF tho
intangible property belonging to the
section 49, Each of tho statements
required by sections 49, n, lS, 49, 20,
e. %, %. a. 2S and 30 OF this Act
must be subscribed and sworn to by the
person making and filing same. Said
oath shall be In tho following form:
"G.,,,.. .,,.,,.,.,.,,., DO solemnly
swear Cor affirm that the list OF prop
orty as now rendered by me contains
all the personal property. which / am
by law required 70 list FOR taxation for
myself Cor Observation-Disclosures.
that each answer made by me I'm said
statement is I'm every respect true; that
| have valued each item or property at
It's true and fun value IN money, and
that I'm fixing the value Of said property
| have not taken Same at an amount
below IT'S true and full value in money
l...4 f.N laN
ing said property for taxation"
Section 80, Except as may bo by
this Act otherwise provided, all prop
crty shall ho listed and valued as on
the 0rst day OF February I'm tho year
I'm which same IL assessed and the trans
FER or sale OF any taxable property sub
sequent TO tho nrst day OF February
shall not authorize any person 20 omit
the same from any list although suoh
list shall not bo made until after tho
sale or transfer OF such property, but
all such property shall be listed FOR
taxation I'm tho same manner as n no
sale or transfer thereof had been made.
Rut whore bonds OF tho United states
have been purchased by any individual
or firm during tho year prior 10 the
0rst day Of February and such indi-
vIdual or firm is claiming oxomptIon
because " such bonds whore property
ls required 10 be listed as OF that day,
tho value OF such bonds I'm money shall
be divided by twelve and tho auotlont
shall be multiplied by tho number OF
months or fractional parts OF months
remaining after deduotlng tho time
which said bonds were owned ana such
product shall DO listed ns money on
hand ON the first day OF February
Section 3i Except ns I'm this Act
otherwise provided personal property
shall ho listed and assessed In tho coun.
IT, town or school district whore the
owner agent or trustee resides
Section 30, Tho capital stock ana
property OF corporations except mn
otherwise provided, shall be listed and
taxed I'm the county town or school dis
trlct whore Tho principal oilco or
place OF business OF such corporation N
located IN this state; II thcro bo no
such ofloo or place OF business, than
nt tho place IN this State whore Suoh
corporation trnnsnets It's business
Section 30 Every corporation, tho
taxation Of whose shares OF stock In
provided by sections 90, 25 and % horo.
o. shall make the return provided by
said sections ana list for taxation said
shares OF stock In tho county town
or school district whore tho principal
Otilcc Of such corporation may be lo-
Gated,
Section ~. The personal property
pertaining 20 the bualncaq OF more
chant or Of n manufacturer whether
person or corporation, shall DO listed
nnd tnyed I'm the county town or
school district whore such business 10
carried on, Merchants ana mpnufAo-
turefH having moro than ono place ot
buaurHa shall make ana file fopnfhto
list " the property pertaining % each
place OF business. Each OF said llsts
shnll be- filed IN tho county, town or
school district In which tho property
embraced I'm II iH located,
Section 49, Nonroadonts NJ the
state doing business IN tho state, ellh'
or Na principals Or partners, Rhall be
taxed on tho basis of the capital IN.
vested IN such business ma personal
property IN tho district whore such
huHlup88 ~ carried ON, 10 the snmo OK
tcut Ua II they were residents OF ths
state Money negotiable securities,
bills receivable open accounts credits
Of uyory Kind ana chooses I'm action OF
oyory character incident 10. growing
out OF or pertaining to said business
place whore the hu1uoHH ll carried on
and shah he luyod 0H r. part of said
business Tho amount of urulltH 10 ha
taxed 0hnll bee paoorlnlnol In The spme
mQnner na arc credits OF residents %
Personal property Of noHresIdehts ot
the State having an actual Hltus ln tho
state ana not forming part Of tho
capital Invested I'M business I'm the State,
shall hg ossgascd I'm tho name OF 10
cation ana taxed IN the district whore
such property iN situated.
Section 8n Logs lumber eroRatieH,
RtnVrH, HlaNe bolts htbNe headings,
fence posts telegraph ana telephone
posts bnd other similar timber prods
uotH cut for sale shall he deemed
to ba manufactured articles or materials
I'm process OF manufacture, ub tho rnse
may be, lu the hands Of the person who
cut or manufactured thom for sale ana
merchandise " they have passed into
hands OF tho person who bought thom
for tho purpose OF selling them, ana
whether they are tho property ~
person or corporation they shall be listed
ana tnNod IN tho county town or dis.
lrlct IN which they may bo located on
section iO Live stock and other per.
Honhl property connected with ana used
upon n farm upon which Tho owner
whether q person or corporation does
not reside shalt boo listed ana hsseHHed
IN the county or dlbtrIet un Whlth The
farm lH situated, provided. That II the
farm lH Hltuntud lu moro thnn ono dla-
trlpt the personal property used ln onns
Ueution with N shall hu listed ana aas
hpHHui ln the district Whigh the principal
farmhouse of place OF business ls loa
Section A. Steamboats,. hafues ana
wntprrfafts Of every kind shall he listed
nnd nFHpHHpd ln the county town ur
school district I'm which they are on
rolled registered or licensed ana N uot
enrolled, registered or licensed then In
the town county or district where
SECTION III. Personal property Of eas.
water electric light street railway, tnles
graph telephone toll road toll bridge.
HlnuplhH ear, EXPRESS pipe line, private