Pine Bluff daily graphic., 1912-06-01

'AN township. Ne shall provide himself with blanks as hereinafter prescribed for taking the list Of the taxpayers.
 Section II. Every person wno owns CT controls property Of any kind or who is by this Act required to assess property, shall attend at the time. unu place provided by sec;.ou i3 hereof, ana make and file with tut assessor complets list or lists of property he is required to list.
 Section 5 For the years 1911, 1912. and 1913. and thereafter each odd mum Dered year, real estate shall be assessed; each parcel of real estate shall be as sessed at it's true and full value in money Each person required. under section l+ of this Act. to list property shall attend at one of tle places in the township in which the real estate to be assessed is located, nxed by the as sessor and shall. under oath administer ed by the assessor or his deputy. fS the value of each parcel of land owned by him or which it is his duty to list. lie shall also. If the assessor demand 1t, fix the value of the timber on any tract of land, also the value of any mines, minerals. fossils. quarrles springs. or anything else on the land that gives a special value.
 If the surface of the land is held by one person. and the coal, iron or any other minerals, minefa, water. gas or oil under the surface by another person. or if the timber located on the land is held by another person. the estate there in of each. and the relative value of tnelr respective interests. shall be aScer talned by the assessor and each interest shall be assessed separately
 Section 16. Every merchant shall make and file with the assessor q list in which he shall set forth distinctly:
 l. The average value of merchandise carried in stock during the year inn nediately preceding the first day Of February of the year in which the as x I, business for year then he shall take the average value during such time he has been so engaged; if he be commence ing business then he shall take the value or or the merchandise in stock at the time of the assessment. No deduction shall be allowed because any part of the goods carried have not been paid for. All goods carried on consignment shall be included.
 ,. The value of credits as defined in paragraph l%. section ,, hereof belong ing to him and perth ming to said busi- ness on the first day of February of the year for which, the assessment was made.
 3. The value of the furniture and fixtures used in said business.
 4. The value of money. including bank deposits or deposits with other merchants in or out or the State on February first
 ,. The value of all horses. mules and other live stock used in said mer- cantile business.
 G. The value of az: wagons. carts {. The value of all other personal property. not falling within the class ot one of the above items. employed in said mercantile business.
 Section 17. Every person or com pany engaged in the business of receiv- ing property in pledge. or as security for money or other thing advanced to pawner or pledgor shall annually at the tune by this Act prescribed for she as sessment of personal property. return. under oath. all property pledged to and held by him as pawnbroker to the as sessor of the proper county. who shall list and assess the same to such pawn broker at its true and full value. Pawn- brokers shall make return on the lists prescribed by law for merchants
 Section lS Every person engaged in the manufacturing business shall make and filed with the assessor list in which he shall distinctly set forth: l. The average value of all materials purchased, received or otherwise held for the. purpose of being used in whole lecture. Said average value shall be for the year immediately preceding the first day of February of the year for which the assessment is made ?. The average value of all finishe 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. 4. The value of credits. as defined by paragraph 13. section 5. hereof. carried 1 Business the first day of. February the i year the assessment Is made. 4..- i 5. The value of money on hand or | deposited in banks or, with other persons
 in or out of the State the first da. 1 of February. | 6. The value of office furniture and 1 fixtures and such other furniture and l fixtures as may belong to the business [. The value of tine live stock he longing to said business or being used 1 therein. .Is l 8. The value of all wagons carts or other vehicles used in said business or Belonging to it. 9. The value of all other personal
 property not falling within either of the
 above classes being used in said busi, | ness. A
 Section 1s. Every. lawyer, physician dentist. surgeon chemist veterinary 1 contractor of any kind. or civil enginee,
 of any kind shall make and file witt ! the assessor a return wherein he shal | distinctly set forth: f ] 1. The value of all books on hand 1 ?. The value of all instruments o1
 every kind belonging to him. l ,. The value of all office furniture l.. The value of all horses, mules anl | live stock and vehicles of every kin(
 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. l 6. The value of all credits as defined | in paragraph 13. section 5, hereof, be l longing to said business.
 l [. The value of all other persona l property not falling under one of tn,
 above heads employed in said business
 Section 20. The accounting officer ol every bank. whose capital is not repre-
 scented by shares of stock. and ever.
 broker and stock jobber shall make
 sworn statement in which he shall se l forth:
 i l. The amount of money on hand O in transit.
 2. The amount of funds in the hand I of other banks, brokers or others. sub I ject to draft. --..
 3. The amount of checks. or casl
 items. not included in either of th preceding items. I 4. The amount of bills receivable discounted or purchased, and othe
 credits due or to become due, includtn.
 accounts receivable. and interest accrue