The Harrison times., 1912-06-15
be ohtained rnerefor lad prIvate sac an

!
within this State, purchased with the
view to sale at an advanced price or
profit, or which has been consigned to
him for sale,
8. Manufactures" shall include every
person who purchases, receives or holds
personal property of any description
for the purpose of adding to it's value
by any process of refining, manufac-
ture, rectifying or by the combination
of different materials with the view of
making gain or profit thereby.
10 Money" or moneys" shall be
held to mean gold or silver coin. treas
ury notes, bank notes and other forms
of United States currency in common use
in actual possession; also every deposit
which any person residing in this State
owning the same or holding in trust, or
having the beneficial interest therein
is entitled 10 withdraw in money on de-
mand within this State or elsewhere
II. The term investment in bonds
shall include all money invested In
bonds of whatever Rind or cert1cate
| OF Indebtedness commonly called scrip
whether issued by incorporated or unln-
corporated companies, towns cities
counties or states, held by persons re-
siding in this State either by them
selves or by others for them, in or out
OF this State whether for themselves or
as guardians, trustees or agents.
70. The term investments in stocks
shall be held to include all moneys
invested In public stocks OF any associa-
tion corporation or joint stock com,
pany whose stock or capital Is divided
into shares, which are transferable by
each owner without the consent OF the
other owners or stockholders and for the
taxation OF which no special provision
Is made by this Act held by persons
residing In this State, either Tor them
selves or as guardians, trustees, or
agents or by others In or out OF this
State for them.
13. The term "credits" shall be held
TO mean the excess or the sum or oil
legal claims or demands for money or
other valuable things, or for labor or
service due or TO become due, to the per-
son liable to pay the taxes thereon, In
cluding annuities or sums of money re-
ceived at stated periods, due or to be-
come due, all claims and demands se-
cured by deed of trust OF mortgages,
due or TO become due, when added to-
gether (suCh claims or demands TO be
estimated at their full value In money!
over and above the sum Of the legal
and bona flde debts owing by such per-
son. There shall not be taken into ac-
count any obligation to any mutual IN
suranco company; nor any unpaid SUB
scription 20 the capital stock OF any
| joint stock company; nor any subscrip"
tion TO any religious scientific, literary
or charitable purpose; nor any acknowl-
odgmont OF any indebtedness unless
founded on some consideration actually
received, and believed, at the time Of
making such acknowledgment, to be n
full consideration therefor nor any ac-
acknowledgement OF debt made for the pur-
pose of diminishing tho amount Of
credits to be listed for taNauoni nor
any greater amount or portion of any
| liability as surety than tho perSo3 re-
qulred to make the statement of such
,Y - hall Ia am pnI Ia in
equity bound and Will bo compelled TO
pay or contribute
Section G. No assessment OF property
for purposes OF taxation ana no tax
authorized by law, levied upon any
property by any officer or board au-
| thoriged 60 make and levy the same,
shall be held invalid for want of any
matter or form In any proceeding which
does not affect tho merits OF tho case
and which does not prejudice the rights
OF the party whose property IN assessed
or against whose property n tax Is
| levied, All such assessments and leyie9
shall be presumed 20 be legal untll the
contrary Is 0illrmatiyely shown, and
no sale OF real estate for the non-pay-
mont OF taxes thereon shall bo rendered
| invalid by showing that any certificate,
| return, HilldaYit or other paper, required
to be made and filed IN any ollloo In not
| In such office, but until the contrary is
/
cases that such paper was pfoporlJ
made and filed,
Section T. All property subject 20
taxation shall bo listed ana assessed
every ycnr with reference to It's value
on February ilrst preceding tho oasess-
mont
Section s. All property shall be as
aesaod at It's true and fun value IN
money In determining ita value the
assessing and equaliBlhg officer or officers
shall not adopt lower or different
| standard OF value because the same lB
to serve ~ basis of taxation, nor
shall the price for which property
would sell nt auction or forced sale be
| adopted M n criterion or value, The
officers shall yHluo each article or de-
serlptlon of property by Itself, and nt
ouch Rum or price M they believe the
Same TO be fairly worth IN money
In nheoenlng any tract or lot Of real
estate the value OF tho lnnd exclusive
| OF Atructuron ana improvements shall
| he determined, ana also the value of all
atnelures and improvements thereon,
| ana the aggregate value or all property,
| including all structures and improve
mehtH,
Section 0, Al every general election
| an assessor shall be elected I'm each
county I'm tho state IN the snmo manner
! M other county Olllcbrn are elected,
! The term Of Office of each aaaeaaor shall
begin the llrbt dhN OF January tho year
after he II elected and shall continue
| for two years, or uhtll mis- AueeeHs0r IL
elected and qualified
Beetioh 10, Every person elected or
! appointed TO the oillte of hHHeHHOr, shall,
within thirty dnyB after the receipt OF
| his commission, ANA before hn uualnoH,
enter into bond with the state OF Arr
! kansas with good ana sufficient security
| IN the sum OF not less than five thousand
nor more than ten thousand dollars
| tthe amount Go be flSed by tho county
| court, conditioned for the faithful dis
| charge of his 0illehl duties. Hald bond
! ahhll he approved by the county Judge,
| The haaeAa0r shall be liable on hlH Of
| fetal bond 10 tho State, county and
| each OF the several school districts road
! districts, cities and Incorporated towns
IN his county for all damages sustained
| by the state, county ana each district
| OF town hy reason OF any refusal on
hih part tn nhHoHH any property NJ ltH
| true nnd fun value ln money on 10 dla.
ohNrge any duties Imposed upon him
! hy law, or 20 discharge such duties IA
the manner prescribed by law Such
| DAMAGES shall be- recovered IN Tie same
manner as DAMAGES are recovered on
other official bonds The assessor shall,
also az the time he qualities, take the
oath prescribed by section 30, article
Failure 90 give the above prenorbod
bond or a. take the oath shall be deemed
TO be refusal 20 serve
Section ~ Every assessor each year
before he enters upon the discharge OF
his duties shall, IN addition 10 tho % IA
prescribed IA section 10 hereof, take the
| follnWinH oath OF affirmation whiNh