The Sentinel=record., 1912-06-20

 chant or of a manufacturer whether 6 person or corporation shall be listed and taxed in the county, town or school district where such business Is carried on. Merchants and manufac- turers having more than one place of business shall make and file a separate list of the property pertaining to each place of business. Each of said lists shall be filed in the county. town or school district In which the property embraced in it is located.
 Section 3s. Nonresidents of the State doing business in the State eith- CT as principals or partners. shall be taxed on the basis of the capital in- vested in such business. as personal property in the district where such business is carried on, to the same ex- tent as if they were residents of the State. Money, negotiable securities. bills receivable, open accounts. credits of every kind and choses in action of every character incident to. growing out of or pertaining to said business shall be deemed to be situated at the place where the business is carried on and shall be taxed as part of said business. The amount of credits to be taxed shall be ascertained fin the same manner as are credits of residents of this State.
 Personal property of nonresidents of the State having an actual situs in the State, and not forming part of the
  shall be assessed in the name of the owner thereof for purposes of identifi- cation and taxed in the district where such property is situated.
 Section 80. Logs lumber, crossties, slaves, stave bolts. slave headings. fence posts, telegraph and telephone posts and other similar timber prod ucts cut for sale shall be deemed to be manufactured articles or materials in process of manufacture, as the case may be, in the hands of the person who cut or manufactured them for sale, and merchandise if they have passed into for the purpose of selling them, and whether they are the property of a person or corporation they shall be listed and taxed in the county, town or dis trict in which they may be located on February 1st.
 Section 40. Live stock and other per- sonal property connected with and used upon farm upon which the owner. whether a person or corporation, does not reside shall be listed and assessed in the county or district on which the farm is situated; provided. that if the farm Is situated in more than one dis trict the personal property used in con nection with 1t shall be listed and as- sessed in the district which the principal farmhouse of place of business is To- cated.
 Section 41S steamboats. barges and watercrafts of every kind shall be listed and assessed in the county town or school district in which they are en- rolled, registered or licensed, and if not enrolled, registered or licensed. then in the town, county or district where usually kept.
 Section 42. Personal property of sas. water, electric light, street railway tele- graph, telephone, toll road, toll bridge, sleeping car express, plps line private car lines and railroad companies shall be listed and taxed in the county town or district where located. If located in and operated through more than one county, town or district then the value Of the entire plant shall be ascertained and there shall be allotted to each county, town and district it's propor- tionate part of the value of the plant.
 Section 43. The personal property of the estate of a deceased person shall be listed and taxed at the place of listing at the time of the death of such per son
 Section A. The personal property of a minor and every person under guard ianship other than minor shall be listed at the place where the property is io- cated, provided, that all moneys. credits investments in stocks and bonds of such persons under guardianship shall be listed at the place where the guardian or curator resides
 Section 45. Personal property in the hands of an assignee. receiver trustee in bankruptcy or other court officer shall be listed and taxed at the place of listing before the appointment of such assignee, receiver, trustee or other officer.
 Section 46. When any person shall settle, or any association or corpora tion shall organize in any county of this State and bring personal property therein after the first day of February and prior to the first day of October Tn any year. ft shall be the duty of the assessor to list and return such property for taxation that year, unless the owner thereof shall show to the assessor, under 04fn. n af he assessment. duly certified by the proper officers of State or county fin which said property was assessed, that the same property has beer; listed fur taxa ton Tor that year in some other county in the State, or in some other state or territory of the United States. If such property is brought within any county after the assessor has made his returns for that year to the county clerk the assessor shall at once assess such prop erty and return the same to the county Clerk, and the same shall be entered by the county clerk on the tax-books and collected as in other cases
 Section 47, If any person of this State after his personal property has been assessed and before the tax thereon is paid, shall sell all or the same and thereon, the tax for that year shall be lien on the property so sold The one owing such tax shall be civilly liable to any purchaser of such property n. property so purchased shall be liable in the hands of the purchaser or purchas- CTS Tor such tax provided. however if the property he sold in the ordinary course of mercantile trade, 1t shall not be so liable in the hands of the pur- chasers.
 Section AS. If the property of any taxpayer be seized by legal process so as not to leave sufficient amount ex- empt from the levy and sale to pay the taxes, then the taxes on the prOpertv of such taxpayer shall at once fall due and be paid from the proceeds of the sale of the property so taken on such process, in preference to all other claims against it.
 Section 49. When any person is~about to Remove his property from the State after the same has been assessed and before the taxes thereon have been paid without leaving sufficient remaining for the payment of the taxes thereon, the tax shall at once become due and pay able. which fact shall be determined by any court of competent jurisdiction in an action brought in the name of the State, for the use of the county. against the owner or reputed owner of such property, which court may render same by execution Attachment may issue as in other cases. but without bond and it shall be enforced as in other cases
 Section 50. If property subject to taxation be sold. seized or attempted to be removed as provided in sections 47, IS. and 49 of this Act before the county clerk has turned over the tax-books for that year to the collector. then if the assessors books be in the assessor s hands. he shall furnish the collector the assessment of that person; but if the party has been assessed and the as- sessor's books be in the hands of the county clerk. then the county clerk shall