Pine Bluff daily graphic., 1912-06-22

g. The number Of sheep ana nurnbe, of goats of all ages and the vslu.
 thereof.
 4. The number of hogs of all ages and the value thereof
 5. The number Of vehicles. including wagons, carts, carriages, euSsies, bicy- eies, motorcycles, automobiles or other vehicles of Whatsoever kind anu the value thereof
 6. The number of watches and the value thereof.
 :, The number of p;anos and organs and the value thereof
 5. The value of gold. silver. plated. and cut glass ware.
 | 9. The value of diamonds and | jewelry.
 | To- The value of every annuity, roy aity and patent right.
 l II. The value of every steamboat. l sailing vessel. wharf boat, barge or | other Waterc1aft.
 F. The amount of money on hand or on deposit in any bank or with any person in or out of this State. | 13. The amount of credits. including book accounts notes and claims of every kind as provided by paragraph 13, sec tion !. of this Act.
 II. 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 ont of this State.
 15. The value of furniture. fixtures appliances and apparatus used in the
 
 pool and billiard rooms, barber shops ten pin alleys, bowling alleys. moving picture shows, theaters and similar places.
 16. The value of improvements. in- i cluding warehouses. oil tanks and eat ing houses. not owned by railroad or other company, but on the lands the 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 22. 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 be paid: in. by note or otherwise. or in anywise procured or furnished. to be employed in the bank ing business.
 2. The amount of surplus and undi- vided profits arising from the business and belonging to the bank whether in its possession or under it's control or loaned or otherwise invested for it's benefit.
 3. The value of all fixtures furni- ture or other property that has been charged off to profit and loss account
 A., The value of any real estate own 1 sessed for taxation
 :, Ihe sum of the first. second and third items less the fourth shall be deemed to represent the personal prop eaty or the bank employed in the banking business for the current year by such bank Said sum shall be taken as basis for assessing the shares of stock of said bank.
 Section 23 The total yalue of +b. property of the bank employed in the pa mixing business as determined by ap- plElnS the rule laid down in section 2o hereof. shall be taken to rapresent tho totai value Of all shares of stock of sald bank. The returns required to be made under section p hereof shall he III mace by the person required to make It TOT and on behalf of the .tockholdars or the bank. The assessment shall be made against the bank in the arere gate as agent for the holders of inc a,,ains aaains. or stock The taxes assessed sGall snaan De % paid by the bank, and it may re cover from the owner or owners of such shares the amount of taxes natd aceruins uet on the same sal from any dividends .t ot taxes paid by any bank on shares of niH nIoch as herein provided shall be a first hefora heh on sue1l shares. and shall be paid stock can be made VI ,;o section A. Every person. associa wha+Iap It peisohs company or corporation notes Mes'ef for authorized oin', by law to issue h.a heep an office. counting house, or other place TOT the transaction of business in or orls sxebae. state and shall discount buy. sell 1lcates of public debt. claims or demands wlth View to profit shall be deernad to De a bank within the meaning of this
 In assessing the shares of stock of any nank, State or National as herein provided, no credit. allowance or da. nuc.aon raa san or any any kind shall be made by canita1 ol s .ne Iact that any part of the sap,ta!. sfpi, surplus or r$undividea profits of Sucn s institutions is invested in I'nitad states bonds. or other .non-taxable ',sa1 'uSla,es, Sat; or securities otherwise taxed; poration organized under the laws nr thls State and doing business therein da. h4n engaged in life, fire. 1.-Two stock, acci. ness Hs or or oener Kind of insurance busi- iless; or any Kind of security, s,larantv bonding or indemnity business. or in any ay klnd or investment. loan or tr,,sf business eaIs shall assess for taxation as
 The president. secretary or nr,no,,., accounting officer or sother ranrasp;, sa .a.ive snail make and file. with inc as. Heseul h sworn statement wherein shail "e oisInctly set forth:
 l.. The number Of shares or or each of same 'a'ue soo,.a z; The total capital stock. paid in or wise. III "s note or other boIo;!e ine surplus and undivided pra rits
 rts .o the company.
 kat yai, ne market value. and if ne mar. of stock "e UT each share
 5. The aggregate va,no
 of stock '"e oi ail shares tate tbne Lne assessed value of any real es. nan,, .,e 'nat may he owned by inc con, paTy. my. association as Q, or corporation % com the ns fifsh S,Sth n. item shall be deducted from he tar arsm Item and the remainder shaIi se.ras ee raken n. as basis for assessing d.a tha ""Tres rha or stock of said company. "e ., ne assessment shall be made apai,s. tinn ,ne company, association or cornorat thnt tton as the agent of it's share -hoiIers against against the shares of stock seSnea and nn, hs;nn; hhsamst the capital stock or propertv peIong1ng to the corporation Nope''S
 In reckoning the assessabie vo,ro een be giyea yeares ror Of stock no allowance shall or other non-taxable securities or ~o.us tos asyv any stocks @ or bonds owned by the com- n. pa"y, ed Ean ana which may be otherwise tax eu. et TOT purposes of taxation i+ :. the purpose of this section to racoas as n St,@