The Brinkley argus., 1912-05-31

the average value during Sucn time Ht has been so engaged; if he be commence ing business then he shall take the value of the merchandise in stock at the tim' of the assessmept No deduction shal be allowed because any part or th'
 goods carried have not been paid Tor All goods carried on consignment shal
 be included.
 9 The value of credits as defined 1T paragraph IS, section 5, hereof, belong
 ing to him and pertaining to said ousl
 ness on the first day of February Of the
 year for which the assessment was made.
 g. The value of the furniture ant fixtures used in said business. f. The value of money. including . bank deposits or deposits with other
 merchants in or out or the State or
 February first.
 g. The value of all horses. mules
 and other live stock used ill said mer- cantile business.
 6. The value of a;r wagons. carts or other vehicles employed in said busi- ness.
 7 The value of all other personal
 property not falling within the class of one of the above items. employed in said mercantile business.
 Section r. Every person or com pany engaged in the business of receiv- ing property in pledge or as security for money or other thing advanced to pawner or pledgor shall annually at the ' time by this Act prescribed for the as- . iSeSSmenL or peTSODal property under oath all property pledged to and 1 held by him as a pawnbroker, to the aS- sessor of the proper county, who shall list and assess the same to such pawn broker at it's true and full value Pawn brokers shall make return on the lists prescribed by law for merchants.
 Section IS. Every person engaged in | the manufacturing business shall make l and filed with the assessor a list in which he shall distinctly set forth: l l. The average value of all materials l purchased, received or otherwise hsld for the purpose of being used in who1e or in part in any process of manu- | facture. Said average value shall be for the year immediately preceding the 1 first day of February of the year for | which the assessment is made. 2. The average value of all fini sh ed products carried the year immediately preceding the first day of February of the year the assessment is made. 3. 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 4. The value of credits, as defined by paragraph 13. section 5, hereof, carried on the books of said manufac. turing business the first day of February the year the assessment Is made. 5. The value of money on hand or deposited in banks or with other persons in or out of the State the first day of February
 6. The value of office furniture and fixtures and such other furniture and fixtures as may belong 10 the business. '. The value of the live stock be- longing to said business or being used therein
 8. The value of all wagons, carts or other vehicles used in said business or 1 belonging to 1t.
 g. The value of all other personal property not falling within either of the above classes being used in said busi- ness. | dentist. surgeon, chemist, veterinary ! surgeon, architect, abs,racter of titles, contractor of any kind, or civil engineer of any kind shall make and file with 1 the assessor a return wherein he shall distinctly set forth:
 1. The value of all books on hand
 9 The value of all instruments of every kind belonging to him. 1 g. The value of all office furniture | A. The value of all horses, mules and 1 live stock and vehicles of every kind used in the prosecution of his business or profession.
 5. The value of all money in posses sion deposited in banks wherever located belonging to said business.
 6. The value of all credits as defined in paragraph 13, section 5. hereof. be- longing to said business. '. 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 DdIk, WHOSe cdpSldi IS lOI ItpTc- scented by shares of stock, and every broker and stock jobber shall make a sworn statement in which he shall set forth:
 l. The amount of money on hand or in transit
 ? The amount of funds in the hands of other banks, brokers or others, sub ject to draft.
 items. not included in either of the preceding items.
 4. The amount of bills receivable. discounted or purchased, ana other credits due or to become due, including accounts receivable and interest accrued but not due and interest due and not paid.
 5. The amount of bonds and stocks of joint stock companies or corpora l tions held as an investment or in any way representing assets.
 6. The value of all office fixtures, l furniture. safes and vaults. '. All other property pertaining to said business.
 S. All real estate at it's assessed valuation. [ | g. The amount of all current deposits. 10 The amount or all accounts pay able other than current deposits. The sum of the first, second. third, fourth. fifth. sixth, and seventh items tenth items shall be deemed to be the amount of capital employed in the bank ing or brokerag ge business, as the case may be, and shall be entered in the column in the assessors personal book under the heading. Money Invested as Banker of Broker"
 Section 21. Each person required tc 1 list property shall make out and deliver to the assessor statement of all per 1 sonal property required 10 be listed by l him. Said statement, which shall not 1 include any property included in a ! special list. shall distinctly set forth:
 1. The number of mules, horses and asses of all ages and the value thereof I 2. The number of cattle of all ages and the value thereof
 3. The number of sheep and number
 of goats of all ages and the valu, | thereof.
 I. The number of hogs of all ages and the value thereof.
 ! 5. The number of vehicles, including
 wagons. carts. carriages, buggies. bicy cles, motorcycles. automobiles or othel
 vehicles of whatsoever kind and tn,
 value thereof.
 6. The number of watches and thu
 value thereof.
 '. The number of pIanos and organ. and the value thereof
 s. The value of gold, silver, plated
 and cut-glass ware.
 g. The value of diamonds ant jewelry.
 10 The value of every annuity. roy alty and patent right II II. The value of vyery steamboat
 sailing vessel. wharf boat. barge O
 other watercraft
 12 The amount of money on hant
 or on deposit in any bank or with an.
 person in or out of this State.
 l3. The amount of credits fnciudint
 book accounts. notes and claims of ever, kfud aa rroytdad hy rz ra graph 13 sec