Pine Bluff daily graphic., 1912-06-15

| of goats of all ages and the value thereof. 4. The number of hogs of all ages | and the value thereof.
 5. The number of vehicles. including 1 wagons, carts, carriages, rbuggies, bicy- cles motorcycles, automobiles or other vehicles of whatsoever Kind and the l value thereof.
 l G. The number of watches and the | value thereof.
 T. The number of pianos and organs l and the value thereof
 l s. The value of gold. silver, plated,
 g. The value Of diamonds and jewelry.
 To- The value of every annuity. roy alty and patent right.
 sailing vessel. wharf boat barge or 1 other watercraft.
 | l2. The amount of money on hand or on deposit in any bank or with any person in or out of this State. 1 13. The amount of credits. including book accounts. notes and claims of every | kind provided by paragraph 13, sec | tion 5, of this Act.
 | IA. The amount and value of bonds of every kind whether secured by mort gage on property or issued by. corpora ! tions or persons, in or out of this state | 15. The value of furniture. fixtures, appliances and apparatus used in the conduct of business in eating houses. pool and billiard rooms. barber shops, ten pin alleys. bowling alleys. moving picture shows. theaters and similar 1 places.
 l6. The value of Improvements. in- eluding warehouses. oil tanks and eat | ing houses. not owned by railroad or l other company. but on tne lands the 1 title of which is vested in such com- pany.
 F. The value of all Improvements on lands. the fee of which is still in the United States.
 IS. The value of all articles of per sonal property not included in the pre- ceding items.
 Section 2e. Every incorporated bank. through it's president cashier, principal | manager or principal accountant, shall make and file with the assessor state ment setting forth:
 l. The amount of capital. whether divided into shares or not. actually paid in. or secured to he paid in by note or otherwise. or in anywise procured or furnished to be employed in the bank ! ing business.
 ?. The amount of surplus and und- vided profits arising from the business and belonging to the bank. whether in | us possession or under it's control. or l loaned or otherwise invested for it's | benefit
 B. The value of all fixtures. furni- l tufe or other property that has been I charged off to profit and loss account.
 A., The value of any real estate own ed by the bank as same has been as sessed for taxation.
 . The sum of the first. second and third items less the fourth shall be deemed to represent the personal prop erty of the bank employed in the banking business for the current year oy such bank. Said sum shall be taken as a basis for assessing the shares of stock of said bank
 Section 23 The total value of the PPapppfpty Panpi in h of the bank employed in the plying the rule laid down in section p9 nereof shall be- taken ,o represent the total value of all shares of stock of sac saaa bank; The returns required to be mace under section 22 hereof shall be made n by the person required to make IL TOT and on behalf of the stockhoIders i or the bank. The assessment shall be nata .naae against the bank in the 'aggre- sate as agent for the holders of the snares or stock. The taxes assessed asalnst the shares of stock SC listed snail snail be paid by the bank. and it may re snch shaDna Uia .. the owner or owners of oI oeduct the same from any dividends aeccrulng on said shares. The amount t o. taxes paid by any bank on shares of Stock S.ck as. herein provided shall be a first ,len on such shares. and shall be maid pe1ore a transfer of such shares ot | Stock can be made.
 of persons a onGS eoSSanp pssson s assGfa whether authorized by law to issue notes for circulation or not. that sha n ,a heep an office, counting house, or other
 
 ! thlS state, and shall discount buy sail or exchange notes. bonds. stocks. certi. mith ,Ifa,es or public debt: claims or demands w MtIn a view to profit shall be deemed 1 Act. e oi ''is
 In assessing the shares of stock of ary nrov,aa' 6aak' State or National as herein auction of any kind shall be made bv reason Of the fact that any part of the sapiitai surplus or undivided profits of steh ts. institutions hdn is invested in United | sta!es ponds, or other non taxable se- curitles. or securities otherwise taxed.
 section 2s. Every association or cor. this sta,e orsaaized under the laws ot ana engaged in life. fire. live stock. acci. dent or other kind of insurance husi- ness; or any kind of security, guarantv a',,, o"mains i; or indemnity business, or in any kind or investment, loan or trnsf business shall assess for taxation ne | follows: as
 The president. secretary or principal ftouh.,ng fativa s,,;, oI11cer or other represen- ~ ~sasNe snail make and file with the as l. seSsor sworn statement wherein sha |, De distinctly set forth: ''' S"'''
 .I. Ihe number of shares of capita, of toen aaoh h0utstandlng os and the face value
 z. The total capital stock paid in dr secured to be paid in by note or other.
 3. The surplus and undivided ,.,. "elohglng to the company. | IT ihe market value, and if m ,n.r of stock. oA each snare of stock 0e oi all shares t.tto. me me assessed value of any real ga. .a.e that may be owned by the com, pamy' association or corporation
 Ihe sixth item shall be deducted rror, me IiIth item and the remainder shaIi pe taKen as basis for assessins tha ;rha oI stock of said company.
 Ihe assessment shall be made apain., tne company. association or cornnra lun tbat is as tt the agent of its shareholders against against the shares of stock and eu noi he;n ahe;ainst the capital stock or property oe!onglng to the corporation. y
 Tn reckoning the assessablA va,ua q, such shares of stock no allowance sbs n pe gwen for any United States honds or other non-taxable securities or fn, any stocks or bonds owned by the conn. pany. and which may be otherwise tan- fh the p1rnoIs mor purposes DO of taxation it i. nlze the shares of stock in the corno. tation as the property to be taxed and 10 require the officers of the corpora. tons to assess same for the owners