The Sentinel=record., 1912-05-30

| WAAu bldikS aH ncfellfA1ef DfeStffhe for taking the list of tine taxpayers. 1 Section 14 Every person who own | or controls property or any kind O 1 who is by this Act required to asses 1 property, shall attend al the time an' 1 place provided by section s3 hereof, an, make and file with the assessor complete | list or lists of property he is required | to list
 ! Section g. For the years 1911, 1912 and 1913, and thereafter each odd mum | bered year, real estate shall be assessed | each parcel of real estate shall be as sessed at~its true and fun value ir | money. Each perSoa required. unde | section l4 of this Act tO list property | shall attend at one of the places in the 1 township in which the real estate to bs assessed is located, fixed by the as sesscr and shall. under oath administer cd by the assessor or his deputy iS tDe value of each parcel Of land owned by him or which it is his duty to list He shall also. if the assessor demand it, fix the value Of the timber on anA tract Of land. also the value of any mines. minerals, fossils. quarries springs, or anything else on the land that gives a special value
 If the surface of the land is held by one person, and the coal, iron or any other minerals, mineraf water, gas ol oil under the surface by another person or if the timber located on the land is held by another person. the estate there III DA tttlit ana the lRi1ltNt NalNt CT their respective interests. shall be ascer- tained by the assessor ana each interest shall be assessed separately
 Section l6, Every merchant shall make and file with the assessor a list in which lie shall set forth distinctly
 l. The average value Of merchandise carried in stock during the year i'm mediately preceding the first day oi February of the year in which the as ses5ment is made if he has not been in business for a year then he shall take the average value during such time he has been so engaged, if he be commence ing business then he shall take the value or the merchandise in stock al the time or the assessment. No deduction shall be allowed because any part of the goods carried have not been paid for All goods carried on consignment shall be included
 2. The value of credits as de9ped ir paragraph 3, section 5. hereof belong ing to him and pertaining to said busi. ness on the first day of February of the year for which the assessment was made.
 3. The value of tine furniture and fixtures used in said business
 4. The value of money including bank deposits or deposits with other merchants in or out or the State or February first
 5. The value of all horses mules and other live stock used in said mer. cantile business.
 6. The value of aii wagons. carts or other vehicles employed in said busi. ness.
 2. The. value of all other personal property, not falling within the class oi one of the above items employed fl said mercantile business
 Section 1I. Every person or com pany engaged in the business of rcceiv ing property in pledge, or as security TOT money or. other thing advanced tC pawper or pledgor shall annually at ths time by this Act prescribed for the as sessment of personal property, return under oath, all property pledged to anc held by him as q pawnbroker to the as sessor of the proper county. who shbl list and assess the same to such pawn broker at its true and full value Pawn. brokers shall make return on the list prescribed by law for merchants
 Section IS. Every person engaged ir the manufacturing business shall mak, and filed with the assessor a list if which he shall distinctly set forth
 !. The average value of all material. purchased, received or otherwise helt for the purpose of being used in whol, or m part in any process Of manu lacture, Said average value shall h for the year immediately preceding tn, ilist day or February of the year fol Which the assessment is made
 2. The average value of all finishe, products carried the year immediatel, preceding the first day of February oi tho year the assessment is made
 3. The value of all engines, boiler, and other machinery. implements oi tools used in such manufacturing busi ness on hand the first day Of February
 4.s The value of credits as defined b, paragraph IS, section 5. hereof. carried on the books of said manufacturinG business the first day of February tn, year the assessment Is made
 5 The value of money on hand oi deposited in banks or with other person, in or out of the State the first da, of February.
 6. The value of office furniture ant fixtures and such other furniture anc fixtures as may belong 10 the business
 H The value OF tine live stock be longing to said business or being uset
 8 The value of all wagons. carts O, other vehicles used in said business oi belonging to it
 g. The value< of all other persona property not falling within either of the ness
 Section 19. Every lawyer. physician dentist surgeon, chemist .veterinars surgeon, architect abstracter' of titles contractor of any kind or civil engineet of any kind shall make and file witl the assessor return wherein he shal distinctly set forth.
 1. The value of all books on hand
 ?. The value of all instruments oi every kind belonging to him.
 8. The value Sf all office furniture.
 1. The value of all horses mules anc live stock and vehicles of every kint used in the prosecution of his business or profession.
 ,. The value of all money ,in posses sion or deposited in banks wherevei located he!oasins to said business.
 (. The value of all credits as defined in paragraph l3 section 5. hereof, be longing to said business
 [. The value of all other persona property not falling under one of tn, above heads employed in said business
 Section 20. The accounting officer oi every bank. whose capital is not repre- scented by shares of stock and ever, sworn statement in which he shall se forth:
 l, The amount of money. on hand O. in transit.
 9 The amount of funds in the hand of other banks. brokers or others, sub iect to draft
 g. The amount of cheeks. or easi items; not included in either of tn preceding items
 4 The amount of bills receivable discounted or purchased and othe credits due or to become due, includtn, accounts receivable and interest accruel but not due and interest due and no paid.
 $. The amount of bonds and stock of joint stock companies CT corpora 1 tioIs held as an investment or in an, way representing assets l. The value of all office fixtures 1 furniture. safes and vaults. 2 All other property pertaining t
 s. All real estate at it's assesse,