The Sentinel=record., 1912-06-13

D, The nnmber or vehicles. Including wagons, carts, carriages, buggies, bicy- cles, motorcycles, automobiles or other vehicles of whatsoever kind and the value thereof.
 G. The number of watches and the value thereof
 '. The number of pIanos and organs and the value thereof
 s. The value of gold, silver. plated and cut-glass ware.
 9. The value of diamonds and
 10. The value of every annuity. roy alty and patent right.
 H. The value of every steamboat sailing vessel, wharf boat barge or
 12. The amount of money on hand or on deposit in any bank or with any person in or out of this State.
 13. The amount of credits, including book accounts. notes and claims of every kind as provided by paragraph 13, sec tion 5, of this Act.
 IA. The amount and value 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
 IS. 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.
 16 The value of improvements. in-
  ing houses, not owned by railroad or other company, but on the lands the title of which is vested in such com pany.
 17. The value of all improvements on lands, the fee of which is still in the United States
 IS. The value of all articles of per sonal property not included in the pre-
 Section 22 Every incorporated bank. 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 anywlse 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 benefit
 3. The value of all fixtures. furui- ture or other property that has been charged off to profit and loss account.
 d.. The value of any real estate own ed by the bank as same has been as- sessed for taxation
 The sum of the first second and third items less the fourth shall be deemed to represent the personal prop erty or the bank employed in the panklng business for the current year by such bank. Said sum shah be taken as basis for assessing the shares of stock of said bank
 Section 23. The total value of the property of the bank employed in the banking business as determined bv ap- plylng the rule laid down in section 22 nereot, shall be taken 70 represent the total value of all shares of stock of said . pank, The returns required to be made under section Z2 hereof shall be made by the person required to make IL For and on behalf of the stockholders oI the ban& The assessment shall be made against the bank in the aggre- gate as agent for the holders of the shares Of stock. The taxes assessed asalnst the shares of stock SO listed siiall sna,.lal pc pald hy the bank, and it may re- N'Ntt rom the owner or owners of such shares the amount of taxes nafd or deduct the same from any dividends accFulng on said shares. The amount or taxes paid by any bank on shares of Stoek as herein provided shall be a first ilen on such shares. and shall be maid peforei a transfer of such shares Of stock can be made
 section 24 Every person. s assocfn- ton of persons company or cornoratfl,. whether authorized by law to issue notes Tor circulation or not that sbaIT heep an ofiice. counting house. or other place for the transaction of bustness i, thls State, and shall discount buv sell or exchange notes. bonds stocks. certi- ilcates of public debt claims or demands WIIh view to profit shall be deemed Act. 'i '''i'
 In assessing the shares of stock of any bank State or National as herein provided no credit. allowance or da auction of any kind shall be made bv reason of the fact that any part of inc capltalN surplus or undivided profits of snch institutions is invested in United states bonds, or other non-taNable se- curities, or securities otherwise taxed
 Section 2h. Every association or cor poratlon organized under the laws of thiS State and doing business therein ana engaged in life, fire. live stock, acci- dent or other kind of insurance bilzf- ness. or any kind of security guaranty Dohding or indemnity business, or in any Kind of investment loan or tr,.t follows: as
 The president. secretary or principa1 accounting officer or other represen- tative shah make and file with inc ,g sessor sworn statement wherein ebai1 be distinctly set forth.
 Ihe number Of shares of canftal efocN ef 1 outstanding and the facs value
 7. The total capital stock paid i'm or secured to be paid in by note or other hoionaTIhhte The ssurpiusgsd undivided profits oelonging Co the 6ompanv
 !. The market value and if no r,, ket value, the actual value of each sbsro of stock O" s'iai e of stock oi @ii shafes The assessed value of any real es- @ rate hat may be owned by the com Pany' association or corporation ite:;i J,- deducted rom tIV Ilth Item and the remainder shall pc taken as a basis for assessine inc shares Of stock of said company Al, ne assessment shall be made against tne company association or cornoraN tion as the agent of it's share-holders that IS to say, the tax shall be assessed against the shares of stock and not against the capital stock or propert,S peIohSihg to the corpora tiun
 Tn reckoning the assessabl vaIue of buch shares of stock no allowance shall De gwen for any United States bonds or othef non-taNable securities or for any stocks or bonds owned bv the com pany and which may be otherwise tax ed For purposes Nof taxation if is the purpose of this section 10 recoe- nize the shares of stock fin the cornS raton as the property to be taxed and 70 require the officers of the corpora uons to assess same for the owners.
 section 26. Any company associa ton or corporation paying a tax on shares of stock as provided in section 20 may deduct the amount of taxes so paid from any dividend accruing on said stock
 Section 27. Shares of stock of build- lng and loan associations shall be as- sessed at their true and full vaIua in money The president. secretary. cash fer or principal managing officer of the company or association shall make a return to the assessor wherein shall be stated