The Sentinel=record., 1912-05-30


 and the value thereof
 E. The number of vehicles. including | wagons. carts, carriages buEgies. biey 1 cles motorcycles. automobiles or othel
 vehicles of whatsoever Rind' and tho value thereof
 6 The number Of watches and th, | value thereof
 z. The number of pianos and organs 1 and the value thereof
 S.. The value Of gold, silver, plated.
 and cut-glass ware.
 9. The value of diamonds and 1 jewelry
 10. The value of every annrity, roy | nlty and patent right
 | II. The value of every steamboat.
 sailing vessel. wharf boat barge or | other watercraft
 F. The amount of noney on hand
 or on deposit in any bank or with any person in or out of this State. 1S. The amount of credits. including l book accounts. notes and claims of every l kind as provided by paragraph l3, sec 1 tion Q, of this Act
 l4 The amount and aNalue 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. 5 The value of furniture fixtures, appliances and apparatus 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.
 l6. Tho value of Improvements in- | cluding warehouses, oil tanks and eat | ing houses, not owned by Frailroad or other company. but on the lands the ! title of which is vested in such com IT. The value of all improvements | on lands, the fee of which is still in l the United States
 IS The value of all articles of per sonal property not included in the pre- | ceding items.
 Section 22. Every incorporated hank. through it's president cashier, principal manager or principal accountant. shall make and file with the assessor a state- ment setting forth:
 l. 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 it's control, or
 loaned or otherwise invested for it's ?. The value of all fixtures. furni- | ture or other property that has been
 charged off te profit and loss account A. The yalue of any real estate own | cd by the bank as same has been as- | sessed for taxation
 The sum of tine first, second and | third items less the fourth shall be l the personal l eftN or the basnk employed in the l banking business for the current year | DIV such bank Said sum shalf be taken
 as q basis for assesslng the shares oi | stock of said bank
 section 23. The total value Of the | property Of the bank employed in the | banking business as determined hv ap- | plylns the rule laid down in section 22 hefeof, shall be taken to represent the total value of all shares of stock ot | satd bank The returns required 10 be | made under section 22 hereof shall bs l i nla@ue @ pS the person required to make | lt TOT and on behalf of the stockholders | or the bau%. The assessment ishan he | mace against the bank in the aggre. | gate as agent for the holders of the sndtes oI stock The taxes assessed | HsaihSt the shares of stock so listed | snail be paid by the bank and it nav re | cover rom the owner. or owners nj 1 sucn shares the amount of taxes paid ] a on ueeuet fhe same from any dividends | aceruing on said shares The amount l oi taxes paid by any bank on shares ot | stock as herein provided shall be a4 4ffrs l ilen on such shares, and shall be pai, stock can be made.
 | Section 24 Every person, assocfa 1 'iYh Y oi persons, company or corporation | whether authorized by law to issu, | notes fordcirculation or not that shaI | Keep an office, counting house. or otbet | place Tor the transaction of business ir l thls state, and shall discount buy. sel | or eNchAnge notes. bonds, stocks. certi | Iieat ates or public debt. claims or demand. l with a viek~ to frofit shall be deetne, | Act
 Tn assessing the shares of stoel, nj
 any bank, State or National. as herein | provided, no credit allowance or do | ductlon or any kind shall be made b,
 reason Of the fact that any part of tho | capital, surplus or undivided profits oi | such institutions is invested in Irnitef | states bonds, or other non taxable SC. | curlties' or securities otherwise taxed
 section 70. Every association or cor. | poratloh organized under the laws ot | thls State and doing business therein | 9nd engaged in life, fire, live stock accf | ueht or other kind of insurance busi- | ness. or any kind of security s,laranf,, 1 bonding or indemnity business. or fr l any Kind Of investment loan or trust ! eeuSlness shall assess for taxation as The president. secretary or prineins, l accounting officer or other renrese,, | tatlNe shall make and file with the as. | sessor q sworn statement wherein shal l be distinctly set forth
 ne number of shares Of capital stock outstanding and the face vaIm, | of each of same | z. The total capital stock paid in o,
 secured s.t to be paid in by note or other
 9 The surplus asd undivided nroftt, | peionslng to the company 1 me market value and if no mar 1 oe oee' i' naine the actual value of each shar. 5. The aggregate vaIna oc .,, | of stock oi '' @ii'ai s' s. The assessed value of any real es M Mnn.e tlat may be owned by the com
 p"1,y' any association or corporation. l d. hs t siNtil Item shall be deducted iron
 e Sle liIth Item and the remainder sinai | uS taken as a basis for assessina tb, | siaIes or stock of said company l The assessment shall be made agat,,s me company association or coTpora 1 noh as the agent of it's share-hoidere
 that Is te say, the tax shall be assesse5 1 against the shares of stock ana no | against the capital stock or pronert, oeionglng to the corporation. Tn reckoning the assessabIe vaftte oi 1 buch shares Of stock no allowance shal
 pc gwen for any United States bond, UT othef non-taXable securities GIT foi 1 any stocks or bonds owned by the com | pany. and which may be otherwise tax eu For purposes of taxation if h the purpose of this section Co recoe l nize the shares of stock in inc rorno 1 fatlon as tho property to be taxed anf | To require the officers of the corpora
 tons to assess same for the owners It Seetion Zb. Any company assoria | tion or corporation paving fax aJ
 shares of stock as provided in seetioi | @S may deduct the amount of taxes st
 paid from any dividend accruing oi | said stock
 Section 27 Shares of stock of build 1 ing and loan associations shall be as 1 sessed at their true and full value il | money The president. secretary. cash | fer or principal managing officer of fh, on Tr4.4F4 .l4 4G..