The Sentinel=record., 1912-06-13

~NNNiRAh tfs IANtIS peISOn WHO OMIk or controls property or any kind ol who is by this Act required to assess property shall attend al the time ana place provided by section I3 hereof, and make and file with the assessor complete list of lists of property he is required to list.
 Section 15. 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 full value in money Each person required. under section l4 of this Act, to list property shall attend ait one of the places in the township in which the real estate to be assessed IS located, fixed by the as- sessor and shall, under oath administer ed by the assessor or his deputy fix the value of each parcel of land owned by him or which it is his duty to list lie shall also, if the assessor demand it. fix the value of the timber on any 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, mineral water, gas or oil under the surface by another persoB, or If the timber loca ted on the land is held by another person the estate there Tn or each. and the relative value of thelf respective interests, shall be ascer- tained by the assessor and each interest shall be assessed separately.
 section l6 Every merchant shall make and file with the assessor d list in which he shall set forth distinctly:
 1. The average value of ms'chandise carried in stock during the year inn mediately preceding the first day of February of the year in which the as sessment Is made if he has not been in buslness for 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 at the time or the assessment. No dedudtion 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 defined in paragraph l3, section .. 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.
 8. The value of the furniture and fixtures used in said business
 !. The value of money. including bank deposits or deposits with other merchants in or out or the State on February first.
 5, The value Of all horses, mules and other live stock used in said mer- cantile business
 6. The value of ar wagons carts or other vehicles employed in said busi- n0NH.
 '. The value of all other personal property not falling within the class of one of the above items employed in said mercantile business
 Section l7 Every person or com pany engaged in the business of receiv- lhg property in pledge. or as security Tor money or other thing advanced to pawner or pledgOr, shall annually at the tune by this Act prescribed for the as- sessIneht or personal property return, uhder oath, all property pledged to and held by him as a pawnbroker to the as- ssessor Of the proper county, who shall lst and assess the same to such pawn broker at It's true and full value Pawn DroSefS snail make return on the lists prescribed by law for merchants
 Section s. Every person engaged in the manufacturing business shall make and filed with the assessor a list in which inc shall distinctly set forth
 l. The average value of all materials purchased, received or otherwise held for the purpose of being used in whole or Tn part in any process of manu- iacture Said average value shall be Tor the year Immediately preceding the nrst day Of February of the year for WhlcR tue assessment is made.
 E. The average value of all finished products carried the year immediately preceding the first day of February of the year the assessment is made
 " The value of all engines. boilers and other machinery, implements or tools used in such manufacturing busi- ness on hand the first day of February.
 A. The value of credits, as defined by paragraph g. section g. hereof carried on the books of said manufacturing business the first day of February the year the assessment Is made.
 O. The value of money on hand or deposited in banks or with other persons of February.
 6. The value of office furniture and fixtures and such other furniture and fixtures as may belong to the business.
 f The value nf the live stock be- longing to said business or being used therein
 s. The value of all wagons. carts or other vehicles used in said business or belonging to it.
 g. The value of all other personal property not falling within either of inc above classes being used in said busi- ness.
 Section l9 Every lawyer, physician. dentist, surgeon chemist. veterinarv surgeon, architect abstracter of titles. contractor of any kind or civil engineer Of any kind shall make and file with the assessor 8 return wherein he shall distinctly set forth:
 1. The value of all books on hand
 2 The value of all instruments of every kind belonging to him
 3. The value of all office furniture
 {. The value of all horses, mules and i've Siptk ana vehicles or every kind used in the prosecution of his business or profession.
 .. The value of all money in posses- sion or deposited in banks wherever located belonging to said business.
 6. The value of all credits as defined in paragraph 13, section G. hereof. be- longing to said business.
 7 The value of all other personal property not falling under one of the above heads employed in said business
 Section 20 The accounting officer of every bank. whose capital is not repre- sented by shares of stock and every broker and stock iobber shall make a sworn statement in which he shall set forth:
 l. The amount of money on hand or in transit
 9 The amount of funds in the hands of other banks. brokers or others. sub ject to draft.
 B. The amount of checks or cash items. not included in either of the preceding items.
 f. The amount of bills receivable discounted or purchased, and other credits due or to become due. including but not due and interest due and not paid
 B. The amount of bonds and stocks of every kind and shares of capital stock of joint stock companies or corpora tiops held as an investment. or in any way representing assets.
 6 The value of all office fixtures. furniture. safes and vaults.
 z. All other property pertaining to said business
 s. All real estate at it's assessed valuation.
 g. The amount of all current deposits.
 TO- The amount of all accounts pay IH.