The Huttig news., 1912-06-01

pany. and the aggregate market value or actual value of such bonds.
 6. The assessed value of all real es- tate owned by the company.
 [ The value of all tangible personal property owned by the company and as- sessed under either section 16, IS. 19. q, or 22 hereof.
 The sum of items four and five, less the sum of items six and seven, shall be held to be the value of the intan- gfbTe property of the corporation and shall be listed and assessed by the cor poration as agent for it's shareholders under the heading Intangible Prop erty.'
 Section 5f. The corporations required to make the return provided for in section 30 of this Act shall list and assess their tangible property. real and personal, on the proper form as provided by sec tions. 16 IS. 10, 21. and g hereof The return prescribed by section 30 hereof Is required in addition to the regular pose is to secure the assessment of the intangible property belonging to the corporation.
 Section 32. Each of the statements required by sections 16 IT, 1S 19, 20, 21 %, 20. 27. 2S and 30 of this Act must be subscribed and sworn to by the person making and filing same. Sail oath shall be in the following form swear Cor affirm) that the list of prop erty as now rendered by me contains all the personal property. which am by law required to list for taxation for that each answer made by me in sail statement Is in every respect true: that I have valued each item of property at It's true and full value in money. ar1 that In fixing the value of said property I have not taken same at an amount below it's true and full value fin money because of the fact that was assess ing said property for taxation"
 SecttOn a ElYceDf n may ha hxr this Act otherwise provided all prop erty shall be listed and valued as on the first day of February in the year in which same is assessed, and the trans fer or sale of any taxable property sub sequent to the first day Of February shall not authorize any person to omit the same from any list. although such list shall not be made until after the sale or transfer of such property. but all such property shall be fistei for taxation in the same manner as if no sale or transfer thereof had been made Put where bonds of the United States have been purchased by any individual or firm during the year prior to ths first day of February and such fndi- vidua1 firm is claiming exemptior because of such bonds. where property is required to be listed as of that dav. the value of such bonds In money shall be divided by twelve and the auotient shall be multiplied by the number Of months or fractional parts of months remaining after deducting the time | IfsfH product shall be listed as money on hand on the first day of February Section 34. Except as in this Act
 otherwise provided personal property ty, town or school district where the
 owner, agent or trustee resides. Section 35. The capital stock any
 property of corporations except a!
 otherwise provided. shall be liste4 an
 taxed in the county. town or school dis
 sa trict " where h,,s,ns the principal of1ce Q, l located in this State: If there bA m 1 such office or place of business. the, at the place in this State where such l corporation transaets it's business Section 36. Every corpora tfon. te, taxation of whose shares Of stock ia ' provided by sections %. g and 27 here said sections and list for taxation sail shares of stock in the county tow, or school district where the principal offire of such corporation may be To- cated
 Section s7. The personal property pertaining to the business of ne-- chant or of manufacturers whetNe- a person or corporation. shall be liste1 and taxed in the county. town o- school district where such business is carried on. Merchants and maau'ar turers having more than one pfac" n' business shall make and file sena~nta list of the property pertaining to each place of business. Each of said lsts shall be flied in the county, town o- ScFeHi GIStrlCI Tn WnlCH the property embraced in it is located
 Section 38. Nonresiients of tho State doing business in the State. eith- CT as principals or partners, stall be vested in such business. as personal propertv in the district where suca business is carried on. 10 the same ey- tert as If they were residents of tNo Sta'e. Money. negotiab securities. bills receivable. open accounts cre1'te of every kind and choses in action of every character ircilent to. growing ont of or pertaining to said business shall be deemed to he s'tvated at tNo place where the business is carried on and shall he taxed as a part of sail taxed shall be asrertaine5 in the same rnanrnr as are credits of residents Of this State
 Personal property of nonres'dents of State. and not forming a part Of the carital invested in business in the State. shall he assessed in the name of ths owner thereof for purposes of iientifi- such rroperty is s'tuate1
 Section 3s I.ors. lumber. crosst'es. fence posts. telecranh anl telephone posts and other similar timber prod ucts cut for sa'e shall be deemet to be manufactured articles or materials $ in process of nnanufact1re, as the ease may be, in the hands of the person wh, cut or manufactured them for sale. aai merchandise if they have passed into hands of the person wf1o bought them for the purpose of sellirr them. an whether they are the rroPeFtF of a person or corporation thev g all he sta1 and taxed in the countF. town ar dis trict in which they may be locatai on February 1st.
 Section 40. Live stock and other per sonal property connected with an1 nsei upon a farm upon which the owner whether a person or corporation. does not reside, shall be listed and assessei in the county or district on which the farm is sitGated provided. that if the farm is situated in more than one dis trict the personal property used fn 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 anf watercrafts of every kind shall be listed and assessed in the county. town or school district in which they are en- rolled registered or licensed and 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 shall be listed and taxed in the county town or district where located. If located in and operated through more thar one