Pine Bluff daily graphic., 1912-06-15

t,rSS tov,, s,i ,h as many public places in eacr
 township. He shall provide himself "" "~i.H ilahks as hereinafter prescribed
 iol 'ahlhS the list of the taxpayers.
 section II. Every person who owns
 or controls property or any kind or
 Mho Is by this Act required to assess property. shall attend at the time and
 plice provided by section I3 hereof, and inahe and flle with the assessor complete to list
 Section l5 For the years 1911, 1912, aho isl3, and thereafter each odd num-
 pereu year real estate shall be assessed , earh parcel Of real estate snail be as sessed at it's true and full value in
 money. Each person required under sec,ioh II or thlS Act, to list property shaii attend at one of i;le places in the township in which the real estate to be assessed is located. fixed by the As- seSsof and shall. under oath administer ca by the assessor his deputy. fix the value of each parcel of land owned py him or which it is his duty to list lie shall also, If the assessor demand It. ilS the value of the timber on any tract or land. also the value of any n,,mes, nrria3s,s minerals fossils. guarries; tnal SlVeS a special value
 IT the surface of the land is held by one person. and the coal. iron or any 1 other minerals. minerai water. gas or oil under the surface by another person | i'eld by another person. the estate there Tn or each, and the relative value of ! thelr respective interests. shall be ascer ] tanned by the assessor and each interest shall be assessed separately.
 Section l6 Every merchant shall make and file with the assessor a list Ill which he shall set forth distinctly: |. The average value of merchandise carried in stock during the year inn mediately preceding the first day of l fepfnary of the year in which the as SesSment is made: if he has not been in nnslhess for year then he shall take ,he average value during such time he mas been so engaged; if he be commence lng business then he shall take the value or the merchandise in stock at the time or the assessment. No deduction shall
 ne allowed because any part of the goods carried have not been paid for All goods carried on consignment shall be included.
 7 The value of credits as defined in i paragraph l3. section ,. hereof. belong ing to him and perta ming to said buSi- ness on the first day of February of the wear for which the assessment was made.
 ,. The value of the furniture and fixtures used in said business
 I. The value Of money including
 pahk deposits or deposits with other merchants in or out or the State on February first.
 ,. The value of all horses. mules
 
 cantile business
 G. The value of az; wagons. carts or other vehicles employed in said busi- ness.
 [. The value of al, other personal property. not falling within the class of one or the above items employed in said mercantile business
 Section IL. Every person or com 1 pahy engaged in the business of receiv- ing property in pledge. or as security TOT money or other thing advanced to i pawner or pledgor. shall annually at the tune by this Act prescribed for the as sessment of personal property. return. under oath. all property pledged to and held by him as a pawnbroker to the as sessor of the proper county, who shall ilst and assess the same to such pawn broker at it's true and full value. 4'awn- brokers shall make return on the lists prescribed by law for merchants
 Section IS. Every person engaged in the manufacturing business shall make ana @ Iled With the assessor list in which he shall distinctly set forth:
 l. The average svalue of all materials purchased. received or otherwise held for the purpose of being used in whole or in part in any process of manu- first day of February of the year for which the assessment, is made. . me average value of all finished 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 l3 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 in in or or, out of the State ,.thev first day
 6. The value of office rurniturenand fixtures and such other furniture. and fixtures as may belong to the business
 {. The value of the live stock be longing to said business or being used therein.
 s. The value of all wagons. carts Or other vehicles used in said business or belonging to it.. '.' I 9. The value of all other peusorsh property not falling within either Of the above classes being used in said busi- ness.
 Section 19. Every lawyer, physician, 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 the assessor a 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. 3. The value of all office furniture, 4. The value of all horses. mules and live stock and vehicles of every kind l 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 13. section g. hereof, be- longing to said business.
 z. 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- sented by shares of stock. and every | broker and stock jobber shall make a sworn statement in when 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
 | g. The amount of checks or cash | items, not included in either of the preceding items.
 | A. The amount of bills receivable | discounted or purchased. and other l credits due or to become due, including | accounts receivable and interest accrued | but not due and interest due and not