Pine Bluff daily graphic., 1912-06-08

1o' 'ahiits tue llSt or the taxpayers.
 Sectlon IA. Every person who owns VT controls property of any kind oi Nno Is by this Act required to assess property, shall attend at the time and place provided by sec;:on E hereof, and inlke and Hle with the assessor complet z to list.
 Section lo For the years 1911, 1912 and 1913. and thereafter each odd mum. pereu year real estate shall be assessed eAeh parcel of real estate shall be as sessed at its true and full value in money. Each person required under hertioh l4 of this Act 50 list property ! siIll attend at one of the piaces in the township in which tine real estate to be assessed is located fixed by the as stsSor and shall under oath administer- ed by the q: :SeSSor CT his deputy fix the value of each parcel oi land owned lie shall also, If the assessor dema nd 1t. fiN the value of the timber on any tract or land. also the value of any .,,,ries nr,.i.ss.,, nlnerals. fossils. quarres. th;t slves special vali;e.
 IT the surface or the land is held by one person. and the coal iron or any l othef minerals. mihera, water. gas or OIL under the surface by another person, ! or IT the timber located on the land is neid l'N another person. the estate there Tn or each. and the relative value of thelr respective interests, shall be ascer- ! small be assessed separately
 Section l6. Every merchant shall make &nd file with the assessor q list Tn which he shall Set forth distinctly:
 l.. ne average value of merchandise I carried in stock during the year inn I mediat+lE preceding the first day of febfuarN or the year in which the as SesSnent IS made; If he has not been in nuslness Tor year then ne shall take the average value during such time he i mas been so engaged; if he be commences Ing business then he shall take the value or 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. l All goods carried on consignment shall be included
 :. The value of credits as defined in | paragraph l3. section l. hereof belong Ing to him and pertaining to said husi- ness on the first day of February of the wear for which the assessment was
 ,. The value of the furniture and fixtures used in said business.
 !. The value of money includinp hahk deposits or deposits with other merchants in or out of the State on February first
 ,: The value of all horses. mules and other live stock used in said mer- cantile business.
 6. The value of az, wagons. carts or other vehicles employed in said h1Isi-
 :. The value of all other personal property, not falling within the class of one of the above items employed in sald mercantile business.
 Section l1. Every person or com nanN engaged in the business of receiv- ] ing property in pledge. or as security TOT money or other thing advanced to EaWhef CT pledgor. shall annually at the eilhe pE thlS Act prescribed for ,he as sessment of personal property. return. under oath. all property pledged to and neld by him as pawnbroker. to the as stssor sts. or the proper county. who shall broker at it's true and full value pawn- | brokers shall make return on the lists prescribed by law for merchants
 section lS, Every person engaged in the marufacturinS business shall make ana filed with the assessor list in Which he shall distinctly set forth:
 ne average value of all materials Is 1 purchased received or otherwise held for the purpose of being used in whole or m part in any process of manu- tacture Said average value shall be TOT TOT the year tely preceding the flrst dayN of February of the year for ] when the assessment is made
 2. The average value of all finished l 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.
 T.. Ihe value of credits. as defined by paragraph 13. section 5. hereof, carried on the books of said manufacturing 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 m or out of the State the first day Of February -'--20 v
 6. The value of office furniture and nxtures and such other furniture and hNl"reS ,s, as may belong to the business. |. The value of the live stock be- longing to said business or being used l therein
 s. The value of all wagons. carts ar other vehicles used in said business or belonging to it.
 g. The value of ali other personal property not falling within either of the above classes being used in said b,rsi- ness.
 Section 19. Every lawyer, physician. dentist. surgeon. chemist. veterinary surgeon. architect. abssracter of titles. contractor of any kind. or civil engineer of any kind shall make and file with the assessor return wherein he shall distinctly set forth:
 l. The value of all books on hand.
 ?. The value of all instruments of every kind belonging to him. 5. 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 | UT pIOleSSlOn.
 B. The value of all money in posses l sion or 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 bank whose capital is not repre- scented 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 i in transit.
 g. The amount of funds in the hands of other banks, brokers or others, sub | ject to draft
 3. The amount of checks or cash items. not included in either of the preceding items.
 l 4. The amount of bills receivable, discounted or purchased. and other credits due or to become due including accounts receivable and interest accrued but not due and interest due and not I paid.
 i B. The amount of bonds and stocks of every kind and shares of capital stock of joint stock companies or corpora i tions held as an investment. or in any I tspxrr