The Sentinel=record., 1912-06-20

for taking the list. of the taxpayers.
 Section IA. Every person who owns or controls property Of any kind or who is by this Act required to assess property. shall attend at the time and place provided by sec;:on i3 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 1913, and thereafter each odd num- bered year, real estate shall be assessed i; each parcel of real estate shall be as- sessed at its true and full value in money. Each person required. under section If of this Act, to list property shall attend at one of the places in tine township in which the real estate to be assessed is located. fixed by the as sessor and shall. under oath administer ed by the assessor or his deputy fix the value of each parcel Of land owned by him or which it is his duty to list. He shall also. if the assessor demand t. 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 a special value.
 If the surface of the land is held by one person, and the coal, iron or any other minerals, mineral water, gas or oil under the surface by another person, or if the timber located on the land is held by another person, the estate there Tn Of each and the relative value of
 
 tained by the assessor and each interest shall be assessed separately
 Section 16 Every merchant shall make and file with the assessor list Tn which he shall set forth distinctly:
 l. The average value of merchandise carried in stock during the year i'm mediately preceding the first day of February of the year in which the as- sessment is made; if he has not been in business for year then he shall take the average value during such time he has been so engaged; if he he commence ing business then he shall take the value or the merchandise in stock at the time of the assessment. No deduction shall be allowed because any part of the goods carried have not been paid for. All goods carried on consignment shall be included.
 2. The value of credits as defined in paragraph 1S, section 5. 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
 3. The value of the furniture and fixtures used in said business.
 4 The value of money including bank deposits or deposits with other merchants in or out or the State on
 5. The value of all horses, mules and other live stock used in said mer- cantile business.
 6. The value of aif wagons. carts or other vehicles employed In said busi-
 :. The value of all other personal property, not falling within the class of one Of the above items. employed in said mercantile business
 Section IT. Every person or com pany engaged in the business of receiv- lhg property in pledge or as security TOT money or other thing advanced to pawner or pledgor. shall annually at the time by this Act prescribed for the as- sessment of personal property, return. under oath, all property pledged to and held by him as a pawnbroker, to the as- ss.essor or the proper county, who shall llst and assess the same to such pawn broker at it's true and full value Pawn brokers shall make return on the lists prescribed by law for merchants.
 section IS. Every person engaged in the manufacturing business shall make and filed with the assessor a list in which he shall distinctly set forth;
 l. The average value of all materials purchased, received or otherwise held for the purpose of being used in whole or m part in any process of manu- tacture. Said average value shall be Tor the year immediately preceding the first day of February of the year for which the assessment is made
 2. The average value of All finished products carried the year immediately preceding the first day of February of the year the assessment is made.
 5; The value of all engines. boilers
 
 tools used in such manufacturing busi- ness on hand the first day of February
 l. The value of credits, as defined by paragraph B, section 5, hereof. carried on the books or said misunderstanding business tho first day of February the year the assessment IS made
 D. The value of money on hand or deposited in banks or with other persons in or out of the State the first day
 6. The value of office furniture and fixtures and such other furniture and fixtures is may belong to tine business
 [. The value of the live stock be- longing to said business or being used therein
 8. The value of all wagons. carts or other vehicles, used in said business or belonging to t.
 9. The value of all other personal not falling within either of the above classes being used in said busi- ness.
 Section 19. Every lawyer physician. dentist. surgeon. chemist veterinary surgeon, architect. abstracter of titles. contractor of any kind. or civil engineer of any kind shall make and file with the assessor return wherein he shall distinctly set forth:
 ]. The value of all books on hand.
 2. The, value of all instruments of every kind belonging to him.
 3. The value of all office furniture.
 {. The value of all horses, mules and
 
 used !n the prosecution Of his business or profession.
 5. The value of all money in posses sion or deposited in banks wherever located belonging to said business.
 6. The value of all credits as defined in paragraph 13, section 5, 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 26. The accounting officer of every bank, whose capital is not repre- scented by shares of stock and every broker and stock jobber shall make a sworn statement In which he shall set forth:
 l. The amount of money on hand or in transit.
 of other banks, brokers or others. sub ject to draft.
 8 The amount of checks or cash items, not included in either of the preceding items.
 4 The amount of bills receivable, discounted or purchased, and other credits due or to become due, including accounts receivable and interest accrued but not due and interest due and not paid.
 S. The amount of bonds and stocks of every kind and shares of capital stock of joint stock companies or corpora tiors held as an investment. or in any way representing assets.
 G. The value of all office fixtures. furniture safes and vaults
 7 All other property pertaining to
 S. All real estate at it's assessed valuation.
 9. The amount of all current deposits.
 10 The amount Of all accounts pay