The Sentinel=record., 1912-05-30

Z chant or of a manufacturer whether { person or corporation. quail be lste| and taxed in tIe eounty. town q ] school district whore such bnsiness Il carried ou Merchants and manufae
 sSsSs-d sSsgs h1gos shs mass msss sgg alssG list Of the property pertaining to each 1 place of business. Each of sstids iista school district In which the property
 embraced In it is located
 Section sS Nonresidents of tlie
 State doing business in the state eitll'
 taxed on the basis Of the capital in- | vested in such business as personal
 property In Che district where such business is carried on, 70 the same ex- tent ns if they were residents of the | State. Money, negotiable securities. bills receivable open accounts credits uf every kind and chooses Ia action nf every character incident to. growing | out of or pertaining i0 stid btsitess shall be deemed Co be situated at the place where the business is carried on anu shall be taxed as a part of said huainess Tho amount of credits to he taNad shall he asccrtaineH m the same mauncr as arc credits of residents of this state.
 Personal property of nonresiaents of the state having an actual situs in the St9te. and not forming a part ot the | capital invested in business in the state, l shall be assessed in the name or the owner thereof for purposes of identifie | cation and taxed in the district where | such property is situafed
 Section Sa, Logs, lumber crOssties. slaves, staVe bolts. stava healnEs. l fence posts, telegraph and telephone posts and other similar timber prod. | nets cut for sale shall be deemed 1 to be manufactured articles or materials 1 in process of manufacture. as the ease l may be. in the hands of the person who | cut or manufactured them for sale and morchandise if they have passed into hands of the person who bought them | for the purpose of selling them and | whether they are the property of person or corporation they shall be listed and taxed in the county town or dis 1 tript in which thoN may be heated on | February ist
 Section 10 Live stock and other DOT soual property connected with aud used l upon a farm upon which she owner. l whether a person or cOrporAtiOu docs not reside. shall be listed and aHFessed in the county or district on which the farm Is sitnatedi provided that if tlss ! farm Is situated Tn more than one als- | trict the personnel property used Tn con- neetion with it shall be listed and as seSsed the district which the principal | catcd.
 Section 4i steamboats bargos and | watcrefefta of every Sind shall be listed lapd assessed in the county town or school district in which they arg on foilcd registered or licensed and if not enrolled. registered on licensed then In the town, county or district where
 Section is Personal pronortv of rah
 water, electric light street railway, tele. graph. telephone toll rund toll bridge slenping car eNpreas. pipe line private ear lines and railroad companies shah be listed and taxed in the county town or district where located If located iu and operated through more than one county. town or district then tho value Of the entire plant shaii i'e asccrtaincd
 and there shall be allotted Co each county, town and district is pfopor tiopate part or the value of the pl3nt | Section i3 The personal property of the estate of deceased person shall be llisted and taxed at the place Of listing al the time pf the death of sHeh ter | son '
 section I The personal property Of
 @ minor and every person under euard- ianship other than a minor shall be listed
 at the place where the property ls lo. cated provided, thnt all moneys credits
 inVestmotts in stocks and bonds of such ipe&spnS under Fuardiaualiln shall be , hsled ai the place where the guardian or NtlGator resides
 Seeti1n da. Pers0uai property n the
 hands of an assignee. receiver trustee in bankruptcy or other court officer. l shall be listed and taNcd at the place
 of liatina. before the appointment of such asaignoe. receiver trustee or other
 section fg. When any person shall settle. or any association or corpora | ton shall organize In any county Of | AifN NthAFf Ntt HIflE personal HluHGftA 1 therein after tine first day of Fehf,ntry and prior to the first day of Oetahor in any year, it Shall be the duty of the assessor te list aud return such properly For taxation that year unless tlle owner | thereof shall show to the assossor nnder oath aud by producing a copy Of the assessment duly certified by the proper
 offccfS or Stale or county in which said property was aasessed that the same property has been listed for faxa-
 tion Tor that year tn some other rounty In the State, or in some other state or territory of the United statea If such lproperty is brought within any county | after the assessor has made hi@ returns for that year to tho county clork tha assessor shall at once assess such prop erty and return the same to the county clerk and the same shall be entered bv
 the county clerk on the taN-books and Y collected as in other casea
 | Section ~, If any person of thia
 State. after hle personal prenerty has
 been aascssed aUd befOre thc tax thereon
 is paid. shall scll all of tho same and
 not retain sufficient tn nay tde taxes thereon. the tax for that year shall De "a lien en the property so sold The
 one owing such fax shall be civlliy liable tO any purchaser Of such property for any taxes he owes thereon, but the lpropcrty So purchased shall be liable in
 the hands of the purchaser or pugchas~
 CTS for such tax. provided hasgeraf if the property he sold in the ordinary cntifne of :: !. fr snnff mol : Dc so liable in the hands of tho pur-
 chusers.
 Section 4s IF tho property of.anv taxpayer be seized by legal process 30
 as not to leave sufficient amount ex-
 empt from the levy and sale Co pay the taxes, then tbe taxes on the property of
 such taxpayer shall at once fail duo
 and be paid from the proceeds of the
 sale of the property 70 taken ou such
 process ln preference Go all other claims l against t.
 Section la When any person s about i to remove his property from tue State. after the same ms been asse8sed and
 before tue taxes thereon have been raid, without leaving eufficient remaining for
 tbe payment Of the taxes thereon the
 tax shall at once become dme AHd p9F-s able. which fact shali be determined by any court of competent jurisdiction in
 an action brought iu the pafae of the
 State for the nsc of he county against
 the owner or raputed owGcr Of such
 property, which court may render
 judgment thereon, and enforce the
 same by execution. Attachment mae
 igsue as iu other eases but without
 bond and 1t shall be enforced as in bother cases
 s-eet ttftfi sf7 tf ptrftrftt Sapltet 70
 taxation be sold seized or attcmpfed to
 be removed as provided in sections 81.
 4S and f9 of this Act before the county clerk has turned over the taNrhgoks fer
 that year to the collector then if the
 sssessor's books be in the assess0rS
 hands. ne shall furnish One collector
 the assessment of that person, but ii
 the party has been assessed and the as-