The Nevada County picayune., 1912-07-05

 !. The value of all other personal property not falling under one of the above heads employed Tn 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 jebber shall make d sworn statement in which he shall set forth:
 l. 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.
 3. 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.
 5. The amount of bonds and stocks of every kind and shares of capital stock of joint stock companies or corpora tions held as an investment. or in any way representing assets
 6. The value of all office fixtures furniture. safes and vaults.
 '. All other property pertaining to said business.
 s. All real estate at its assessed valuation.
 9. The amount of all current deposits
 10. The amount or ali accounts pay able other than current deposits.
 The sum of the first. second. third fourth. fifth, sixth, and seventh items tenth items shall be deemed to be the amount of capital employed in the bank ing or brokerage business, as the case may be, and shall be entered in the column in the assessors personal book under the heading, Money Invested as Banker of Broker" Section 21. Each person required to list property shall make out and deliver ] t1,n Staf af al sonal property required 70 be listed by him. Said statement. which shall not include any property included in a special list. shall distinctly set forth: l. The number of mules, horses and asses of all ages and the value thereof ?. The number of cattle of all ages and the value thereof. 3. The number of sheep and number of goats of all ages and the value thereof.
 A. The number of hogs of all ages and the value thereof.
 5. The number of vehicles. including wagons. carts. carriages, buggies, blcy- cles. motorcycles. automobiles or other vehicles of whatsoever Kind and the value thereof
 6. The number of watches and the value thereof
 :. The number of pIanos and organs and the value thereof. s. The value of gold silver. plated and cut-glass ware ;. Inc value or ulahiohus anu jewelry.
 10. The value of every annuity. roy alty and patent right. II. The value of .very steamboat, sailing vessel. wharf boat, barge or other watercraft.
 12. The amount of money on hand or on deposit in any bank or with any person in or out of this State. 1S. The amount of credits, including book accounts, notes and claims of every kind a nrnVidpd hy DaragrADn l1, sec tion 6, of this Act.
 IA. The amount and value of bonds of every kind whether secured by mort gage on property or issued by corpora tions or persons in or out of this State 15. The value of furniture. fixtures appliances and appara tus used In the conduct of business in eating houses. pool and billiard rooms, barber shops, ten pin alleys, bowling alleys. moving picture shows, theaters and similar places.
 16. The value of improvements. in cluding warehouses, oil tanks and eat ing houses, not owned by railroad or other company. but on the lands the title of which is vested in such com pany.
 on lands, the fee of which Is still Tn the United States.
 IS. The value of all articles of per sonal property not included in the pre- ceding items.
 Section 22 Every incorporated bank, through it's president, cashier, principal manager or principal accountant. shall make and file with the assessor state ment setting forth:
 I. The amount of capital whether divided into shares or not. actually paid in or secured to be paid in. by note or otherwise. or in anywise procured or furnished. to be employed in the bank ing business.
 2 The amount of surplus and undi- vided profits arising from the business and belonging to the bank. whether in it's possession or under its control. or loaned or otherwise invested for its benefit
 8 The value of all fixtures, furni- ture or other property that has been charged off to profit and loss account,
 4. The value of any real estate own cd by the bank as same has been as- Sessed for taxation.
 The sum of the first. second and third items less the fourth shall be deemed to represent the personal prop erty of the bank employed in the banking business for the current year by such bank Said sum shall be taken as basis for assessing the shares of stock of said bank.
 Section 23. The total value of the property of the bank employed in the banking business as determined by ap- plying the rule laid down in section 22 hereof, shall be taken to represent the total value of all shares of stock of said bank. The returns required to be made under section 22 hereof shall he made by the person required to make it for and on behalf of the stockholders of the bank. The assessment shall be made against the bank Tn the aggre- gate as agent for the holders of the shares Of stock. The taxes assessed against the shares of stock so listed shall be paid by the bank, and 1t may re- cover from the owner or owners of such shares the amount of taxes paid or deduct the same from any dividends accruing on said shares. The amount of taxes paid by any bank on shares of stock as herein provided shall be a first lien on such shares. and shall be paid before transfer of such shares of stock can be made
 Section 2i. Every person. associa- tion of persons. company or corporation. whether authorized by law to issue notes for circulation or not. that shall keep an office. counting house. or other place for the transaction of business in this State, and shall discount. buy, sell or exchange notes. bonds. stocks. eerti- ficates of public debt claims or demands with a view to profit shall be deemed to be a bank within the meaning of this Act
 In assessing the shares of stock of any bank, state or National as herein provided, no credit. allowance or de- auction of any kind shall be made by