Pine Bluff daily graphic., 1912-06-22
FOR ACT NO. l, AGAIN ST ACT NO. ].

 ;. Re it Enacted by the People of the State of Arkansas:
 Section l. All property in this State, real and personal tangible and intan- os not tbsrsPrem sxPrensy sna ny bs this suDae Acct to taxation in the manner by this Act prescribed
 Section 2 All property described in this section to the extent herein limit ed shall be exempt from taxation, to- wit:
 1. All schoolhouses, academies. col Ieges universities and Seminaries of learning, with the books and furniture therein, and the ground attached to such buildings, and necessary for the proper occupancy, use and enjoyment; this provision does not extend to property leased otherwise used with a view to profit.
 g. All houses used exclusively for public worship, and so much of the lots or parts of lots upon which such houses are situated as may be necessary for the proper use. occupancy and enjoyment of same; such exemption shall not in- clude any property leased or in any manner used with view to profit.
 3. All lands used exclusively for graveyards except such as held with view to profit or for purposes of speculation in the sale thereof.
 4. All property: real and personal belonging to the United States or to 8this State.
 5. All property belonging exclusively to any county. city. town. school dis trict or improvement district held and employed exclusively Tor public pur- poses.
 G. All buildings belonging to nstitu- tions of public charity, including orphan asylums, houses for the indigent and public hospitals, together with the lands actually occupied by such institutions not leased or otherwise used with !. view to profit, and all supplies. furni- ture and personal property of every kind, including moneys and credits. ap- propriated solely to sustain and belong ing exclusively to such institutions. [. All fire engines and other appa- ratus used for the extinguishment of for safe-keeping thereof. and for the meeting of fire companies. whether be- longing to any town or to any fire company organized therein.
 S. All public libraries and all real and personal property belonging to or connected with the same.
 g. All property belonging to camp or grove meeting associations. Sunday School assemblies, Young Mems Chris tian Associations. societies for religious Instruction or worship, expressly dedi cated and necessary for their proper oc- cupancy use and enjoyment, and not leased or otherwise used with a view 7 to profit.
 lO All property belonging to and used exclusively for the purposes of any State, district or county agricultural society or industrial exposition.
 Il. All public market houses, squares. parks and other public ground owned and used exclusively for public pur- poses, and all works. machinery and used exclusively for conveying water to said town. or supplying said town with gas or electricity. not leased or otherwise used with view to profit Section 3. Real property. for the purposes of taxation, shall be construed to Include the land itself and all build tngs. structures and Improvements or other fixtures of whatever kind thereon aAd all rights. privileges and franchises nnless. by this Act otherwise provided), thereto belonging or in anywise per aning; also all trees growing thereon eAd all mines. minerals, -quarries or fossils thereon or hereunder
 Section. 4. Personal property for purposes of taxation shall be construed 10 include:
 Il. All goods, chattels moneys and Effects. ,' >eNN '''''' '''' !. All steamboats and other water raft employed in navigating the waters lns wholly or partly within this Inhabitants of this State. invested In In Eeemhoats. steamships or other water taft located without this State; pro- !ded, the same is not taxed by another late or sovereignty.
 S All improvements made by others epon lands. the fee of which is still vested in the United States or this !Ate, and all improvements and other alrnctures. upon lands the titles of ghich are vested in any railroad com my or other corporation whose prop tfty is not subject to the same mode taxation as other property A All stocks of nurserymen and torlsts. growing or otherwise
 s.e ;e. All gas. oil and water mains xtPss, condu1ts. subways wherever To- alsd all tracks, roads and bridges of Nleet railways. turnpike and bridge companies. and all poles wires ana o.ner apparatus Of telegraph and tele- phone lines.
 Credits of every kind over and ADove debts owed by the creditor.
 The income of every annuity. un- this State
 ,ns;., S All public stocks. bonds and se- sss't'es of every kind.
 x. ~ All personal property situated in S@ state, of corporations. whether the xners snles thereof reside in or out of this lo All shares of stock in banks. or .snized under the laws of this State or the United States.
 ~. The capital stock. undivided prof- hsft ana ns "a all Other means not forming Al. ol the capital stock of every com bdrated. 'e'"ei incorporated or un'ncor- Sectlon 5. In the construction of this nn,a ms following rules will be observ- X, uniess such construction would be iIoUns,stent ioS aa with the manifest inten- Ss oa oa or the Legislature, or repugnant to D,nx M Person" shall include firm. com ay or corporation.
 h th,a ine term oath" wherever used br .,'s aas,;aet Act shall be held to mean "oath' hs hs Every word in this4Act denoting HDn,u uasscullne ss gender shall: extends and
 p eo females as Well as males. Dnited eSs,ons Stn. receivable from the rss sVu o states, or from any State, sal s held payments excepted. shall not neanins to os pc annuities within the Sng ,ys or this Act
 NJ. town aown' shall be held to mean b,ocks .. or village if laid out in lots ncorDoSTss. oSs as as prescribed by law, whether held h"ted te or not. and district shall
 ( %Treo+ so mean school district.p
 saouss aous shall shall be held to mean any co con Ion of Iuantity n@ny of land in the posses en or the same claimant or pere or hs usn.G n,ue and full value" shall mean here ras tha selling price at the niaca ann,;as property to which the tarm ha