The Brinkley argus., 1912-05-31

Section l. All property in this State real and personal. tangible and intaI sasmpted therefrom. shall be s1siee to taxation in the manner by thiS Ac srScribed.
 Section 9 All property described i this section to the extent herein linn wit
 !. All schoolhcuses, academies. col leges. universities and seminaries O learning. with the books and frrnitur therein. and the ground attached to sue Buildings, and necessary for the prope occupancy. use and enjoyment; thu provision does not extend to propert! leased or otherwise used with a FleV to profit
 ?. All houses used exclusively fo public worship and so much or the lot' or parts of lots upon which such house! Ore situated as may be necessary for tn proper use, occupancy and eHJoyneH of same: such exemption shall not III clude any property leased or m an manner used with a view to proflt-
 3. All lands used exclusively fol graveyards. except such as are helt with view to profit or Tor purpose of speculation in the sale thereof
 f. All property. real and personal belonging to the United States or te this State.
 B. All property belonging exclusively to any county. city, town, schooi ulsi
  employed exclusively Tor public puf- poses ...-
 6 All buildings belonging to institu- tious of public charity, including orphan asyIums. houses for the indgent and public hospitals together with the lahus actually occupied by such institutions not leased or otherwise used Wlth a view to profit and all supplies. furnl- ture and personal property of every kind including moneys and credits, ap- propriated solely to sustain and belong ing exclusively to such institutions
 r All fire engines and other appa[ y.tus used for the extinguishment of fires with buildings used excluslVeIy for safe-keeping thereof, and for the meeting of fire companies, whether pc longing to any town or to any lire company organized therein.
 & Ail public libraries and all real and personal property belonging to or connected with the same.
 Q All property belonging 10 camp or grove meeting associations, Sunday School assemblies. Young Mems Chris tiau Associations, societies for religious instruction or worship, expressly dedi- cated and necessary for their proper oc- cflpancy. use and enjoyment, and not leased or otherwise used with a view to profit
 10 All property belonging to and used exclusively for the purposes of any State district or county agriculturai society or industrial exposition.
 H. All public market houses. squares: parks and other public ground owned and used exclusively for public pur- poses, and all works. machinery and fixtures belonging to any town, and used exclusively for conveying water to said town, or supplying sald town with gas or electricity. not leased or otherwise used with a view to profit
 Section }. Real property. Tor the purposes of taxation, shall be construed to include the land itself and all build fngs. structures and improvements or stf xuha kind fharpOn. and all rights, privileges and franchises (unless by this Act otherwise provided. {. thereto belonging or in anywfse per taining; also all trees growing thereon and all mines. minerals, quarries or fossils thereon or hereunder.
 Section. {. Personal property for purposes of taxation shall be construed to include;
 2. All steamboats and other water craft employed in navigating the waters lying wholly or partly within this State and all capital belonging to the Inhabitants of this State, invested in steamboats steamships or other water craft located without this State: pro- vided. the same is not taxed by another State or sovereignty.
 g. All improvements made by others upon lands, the fee of which is still vested in the United States or this State. and all improvements and other Et which are vested in any railroad com pany or other corporation whose prop erty Is not subject to the same mode of taxation as other property
 {. All stocks of nurserymen and florists, growing or otherwise.
 5. All gas oil and water mains, pipes, conduits. subways wherever lo- cated; all tracks, roads and bridges or street railways, turnpike and bridge companies, and all poles. wires | other apparatus of telegraph and tele-
 6. Credits of every kind over and above debts owed by the creditor
 | The income of every annuity. un- iess the capital of the annuity be taxed in this state.
 s. All public stocks. bonds and se- surltics of every kind.
 e. All personal property situated in this State Of corporations. whether the owners thereof reside in or out of this State.
 10. All shares of stock in banks. or ranized under the laws Of this State or of the United States.
 II The capital stock. undivided prof. It's. and all other means not formine mart of the capital stock of every com pany whether incorporated or unincor' poratsd.
 Act the following rules Will be obSerV- ed. unless such construction would be Inconsistent with the manifest inten- ton of the Legislature. or repugnant to the context;
 pany or corporation.
 The term oath wherever used in this Act shall be held to mean oath
 Every word in this Act denotine the masculine gender shall extend and apply to females as well as males.
 Pensions receivable from the Tinted States. or from any State. sal. aries or payments excepted shall mol Ss held te be annuities within the meaning of this Act.
 '~Town" shall be held 10 mear etty. town or village if laid out in Iots or blocks as prescribed by law. whether incorporated or not. and district shal be held to mean school district"
 s~rract" Tot" parcel" or piece of iand shall be held to mean any con tiguous quantity of land fin the posses sion of owned by or recorded as thu property of the same claimant or per
 True and full value" shall meat the usual selling price at the place where the property to which the tern fs applied shall be at the time of as ses-ment. being the price which woule be obtained therefor at private sale ane not at forced or auction sale.
 A Merchant" shall Include ever, person who owns or has in his possession or subject to his control, with authority to sell the same. any personal propcrts within this state. purchased with th' view to sale at an advanced price ol profit. or which has been consigned ( him for sale.
 B. "Manufacturer" shall include ever, person who purchases. receives or hold personal property of any description for the purpose of adding 10 It's yaiu, by any process of refining. manufac R..4.~ t..f e. 4txf Fadf I..f