The Sentinel=record., 1912-06-06

I chant or of a manufacturers whether person or corporation. shall be listed and taxed In the county, town or school district where such business is carried on. Merchants and manuface | turers having more than one place or , business shall make and file n separate list of the property pertaining to each place of business. Each of said lists
 school district in which the property
 embraced in it is located,
 Sehtion 3S. Nonresidents of the State doing business in the State eith- CT as principals or partners. shall be taxed OR the basis of the capital inc vested in such business. as personal property in the district whfre such business is carried on, Co the same eX- tent as if they were residents of the State Money, negotiable securities. bills receivable. open accounts credits
 of every kind and choses in action of every character incident to, growing out of or pertaining to said business | shall be deemed to be situated at the place where the business is carried on and shall he taxed as part of said | business The amount of credits to be taxed shall be ascertained in the same manner as are credits of residents of ! this state.
 Personal property of nonresldents of | the state having an actual situs in the | State, and not forming q part of the | capital invested in business in the State, | shall be assessed in the name of the | owner thereof for purposes of identlfI- cation and taxed in the district where | such property is situated
 Section 39 Logs, lumber, crossties, slaves, stave bolts stave headings, fence posts, telegraph and telephone posts and other similar timber prod ucts cut for sale shall be deemed | to be manufactured articles or materials | in process of manufacture, as the case may be, in the hands of the person who l cut or manufactured them for sale, and mere Chandisc 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 a person or corporation they shall be listed and taxed in the county town or dis | trict in which they may be located on February lSt,
 sonal property connected with and used upon farm upon which the owner whether a person or corporation, does | not reside shall be listed and assessed 1 in the county or district on which the 1 farm is situated; provided, that if the farm is situated in more than one dis trict the personal property used in con nection with it shall be listed and as- | sessed in the district which the principal farmhouse of place of business is io- cated.
 Section 41 steamboats barges and watercrafts of every kind shall be listed and assessed in the county town or school district in which tl%y are en- rolled registered or licensed and if not ! q. | the town county or district where usually kept
 Section f2 Personal property of gas | water. electric light street railway. tele- graph. telephone. toll road. toll bridge | sleeping ear. express. pipe line. private 1 car lines and railroad companies shall | be listed and taxed in the county town or district where located If located in l and operated through more than one | county, town or district then the value 1 or the entire plant shall be ascertaned and there shall be allotted to each county, town and district it's prOpOr- tlonate part of the value of the plant.
 Section 43 The personal property of the estate of a deceased person shall be listed and taxed at the place of listing at the time of the death of such per son
 Section a. The personal property of
 a minor and every person under guard
 ianShip other than minor shall be listed at the place where the property is To-
 cated provided, that all moneys. credits | investments in stocks and bonds of sucf 1 persons under guardianship shall h,
 listed at the place where the guardian
 or curator resides
 Section 45. Personal property in tn,
 hands of an assignee receiver, truste
 shall be listed and taxed at the plac,
 of listing before the appoin tment oi such assignee, receiver trustee or othel
 | officer.
 | Section d6. When any person shal
 settle. or any association or corpoEi
 tion shall organize in any county 4 oi
 this Statq, and bring personal pro4erty
 therein after the first day of February
 and prior to the first day of October
 in any year, it shall he the duty of the assessor to list and retiTn such property for taxation that year unless the owner | thereof shall show to the assessnrs under oath, and by producing copy of the assessment, duly certified by the proper officers of State or county in which | said property was assessed that the n hur gef ff..4 1 tion for that year in some other county | in the State, or in some other state or l territory of the United States, If such | property is brought within any county | after the assessor has made his returns 1 for that year to the county clerk the | assessor shall at once assess such prop erty and return the same to the county | clerk and the same shall be entered by | the county clerk on the tax books and | collected as in other cases.
 Section ~. If any person of this | State, after his personal property has | been assessed and before the tax thereon | is paid. shall sell all or the same and not retain sufficient to pay the taxes | thereon the tax for that year shall be | a lien on the property so sold The | one owing such tax shall be civilly | liable to any purchaser of such property | for any taxes he owes thereon but the | property purchased shall be liable in l the hands of the purchaser or purchas- CTS for such tax; provided, however. if | the property be sold in the ordinary l course or mercantile trade. it shall not | be sd liable in the hands of the pur- | Section IS. If the property of any 1 taxpayer be seized by legal process so | as not to leave sufficient amount ex- | empt from the levy and sale to pay the l taxes then the taxes on the property of | such taxpayer shall at once fall due | and be paid from the proceeds of the | sale of the property so taken on such l process in preference to all other claims l against it
 Section 49 When any person is about
 10 remove his property from the State, 1 after the same has been assessed and l without leaving sufficient remaining for the payment of the taxes thereon the tax shall at once become due and pay able, which fact shall be determined by any court of competent Jurisdiction in
 an action brought in the name of the State. for thd use of the county against the owner or reputed owner of such l property, which court may render judgment thereon, and enforce the | same by execution. Attachment may Issue as in other cas ses, but without bond. and 1t shall be enforced as in other cases
 Section 50. If property subject to taxation be sold. seized or attempted to be removed provided in sections 47 4S and 70 of this Act, before the county l clerk has turned over the taXebooks for that year to the collector. then if the lassessor's books be in the assessor 8 hands. he shall furnish the collector
 the assessment of that person. but if the party has been assessed and the as-