The Sentinel=record., 1912-06-27

oMhStitp Tie small provide lilinSel with blanks as hereinafter prescribed for taking the list of the taxpayers. Section IA. Every person who own or controls property or any kind o who is by this Act required to asses property, shah attend at the time ant place provided by section I3 hereof. ana make and file with tine assessor complete 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 al it's true and full value il money. Each person required undel section l4 of this Act to list property shall attend at one of the places in the township in which the real estate to be assessed is located fixed by the as sessor and shaH, under oath administer ed by the assessor or nls deputy, fix the value of each parcel of land owned by him or which 1t is his duty to list lie shall also. if the assessor demand tract of land, also the value of any mines, minerals. fossils, quarries springs, or anything else on the land that gives special value.
 IT the surface of the land is held by one person, and the coal. iron or any other minerals, mineraf water. gas or OH under the surface by another person or 1T the timber located on the land is held by another person. the estate there m of each, and the relative value of their respective interests shall be ascer- talned by the assessor and each interest shall be assessed separately
 Section l6. Every merchant shall make and file with the assessor a list m which he shall set forth distinctly:
 !. The average value of merchandise carried in stock during the year im- medlateiy preceding the first day of feDfuary Of the year in which the as- sesSment IS made if he has not been in business for year then he shall take the average value during such time he mas been so engaged, if he be commence. ing business then he shall take the value oi the merchandise in stock at 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 defined in paragraph IS. 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
 S The value of the furniture and nxtures used in said business
 I, The value of money including oank deposits or deposits with other merchants in or out or the State on February first
 5. The value of all horses mules cantile business
 $. The value of air wagons, carts ness.
 ', The value of all other personal property, not failing within the class of one of the above items, employed in sald mercantile business
 Section l7. Every person or com pahy engaged in the business of recelv- Ing property in pledge or as security money fft.t ..T. pawner or pledgor shall annually at the time by this Act prescribed for the as- sessment of personal property. return. under oath, all property pledged to and ssseloy nsla ny nm as q pawnbroker. to the as- sessor or the proper county, who shall ilst and assess the same 10 such pawn nfoher at its 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 and hled with the assessor a list in which he shall distinctly set forth:
 The average value of all materials purchased. received or otherwise held for the purpose of being used in whole or in part in any process of manu- fracture. Said average value shall be Tor the year immediately preceding the nrst day or February of the year for which the assessment is made.
 2 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
 4. The value of credits, as defined by paragraph IS, section 5. hereof. carried business the first day of February the year the assessment IS made
 D. The value of money on hand or deposited in banks or with other persons in or out of the State the first day
 6. The value of office furniture and fixtures and such other furniture and fixtures as may belong to the business
 l. The value or the live stock be- longing to said business or being used
 8. The value of all wagons carts or other vehicles used iii said business or belonging to 1t.
 g. The value of ali other personal property not falling within either of the ness.
 Section l9. Every lawyer. physician. dentist surgeon chemist veterinary surgeon, architect abstracter of titles, contractor of any kind, or civil engineer of any kind shall make and file with the assessor a return wherein he shall distinctly set forth:
 l. The value of all books on hand
 z. The value or all instruments or every kind belonging to him
 8. The value of all office furniture
 4. The value of all horses, mules and 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 or deposited in banks wherever located belonging to said business
 6. The value of all credits as defined in paragraph l3, 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 bank, whose capital is not repre- scented by shares of stock. and every broker and stock jobber shall make 3 sworn statement in which he shall set forth:
 l. The amount of money on hand or in transit
 2. 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.
 1. The amount of bills receivable, discounted or purchased, and other accounts receivable and interest accrued but not due and interest due and not 5. The amount of bonds and stocks of every kind and shares of capital stock of joint stock companies or corpora tions held as an investment, or in any way representing assets
 t. The value of all office fixtures. furniture. safes and vaults. [. All other property pertaining to said business.
 $. All real estate at its assessed