Sharp County record., 1912-05-31

i T. 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 q
sworn statement in which he shall set
forth:
/. The amount of money on hand or
in transit.
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
credits due or to become due. including
accounts receivable and interest accrued
but not due and interest due and not
paid.
s. The amount Of bonds and stocks
of every kind and shares of capital stock
of joint stock companies or corpora
tions held as an investment, or in any
way representing assets.
6. The value of all office fixtures,
furniture safes and vaults,
T. All other property pertaining to
said business.
/ s. All real estate at it's assessed
valuation.
0. The amount of all current deposits.
10. The amount OF ali accounts pay
able other than current deposits.
The sum OF the first second, third
fourth, fifth, sixth, and seventh items
less the sum of the eighth, ninth and
tenth items shall be deemed to be the
amount of capital employed in the bank
ing or brokerage business, as the case
may be- and shall be entered in the
column in the assessors personal book
under the heading, Money Invested as
Banker of Broker"
Section 81. Eech person required to
list property shall make out and deliver
to the assessor a statement of all per-
sonal property required 10 be listed by
him. Said statement, which shall not
4 include any property included In
special list, shall distinctly set forth
l. The number Of mules, horses and
asses Of all ages and the value thereof
i 2. The number Of cattle OF all ages
and the value thereof
8. The number Of sheep and number
of goats of all ages and the value
thereof.
4. The number of hogs Of all ages
and the value thereof.
5, The number Of vehicles, including
wagons, carts, carriages, buggies, bicy-
cles, motorcycles, automobiles or other
vehicles of whatsoever kind and the
/ 6. The number Of watches and the
value thereof.
z. The number Of pianos and organs
and the value thereof.
8. The value Of gold, silver, plated
and cut-gass ware.
0. .The value Of diamonds and
jewelry.
10 The value Of every annuity, roy
atty and patent right
H. The value of vvery steamboat
sailing vessel wharf boat, barge or
other watercraft
or on deposit in any bank or with any
person In or out Of this state.
10. The amount OF credits. including
book accounts, notes and claims or every
kind AZ provided by paragraph 10, sec
ton :, Of this Act
II. The amount and value or bonds
of every kind whether secured by mort
gage on property or issued by corpora
tions or persons, In or out or TINS state
10, The value OF furniture, hxtures'
appliances and apparatus used III tne
conduct of business In eating houses
pool and billiard rooms, barber shops,
ten pin alleys, bowling alleys. moving
picture shows. theaters and similar
places.
10. Tho value OF improvements. In
cluding warehouses, oil tanks and eat
ing houses, not owned by railroad or
other company, but on the landS tne
title Of which is vested In such COM
ii. The value Of all improvements
on lands the fee Of which IN still In
the United states.
49, The value Of all articles or per-
sonal property not included IN the pre-
Section "a. Every Incorporated bank,
through It's president, cashier prihcipai
manager or principal accountant, shali
mako and file with the assessor "a state
ment setting forth.
Ian M nuniin1 wnptnpr
divided into shares or not, actually PAID
In, or secured to be paid In, by note or
otherwise, or In anywlse procured or
furnished to be employed IN the bohk-
ing business.
2. The amount OF surplus and undl-
yided profits arising from tho business
and belonging to the bank, whether In
It's possession or under It's control, or
loaned or otherwise invested for It's
benefit
g. The value OF oil fixtures, furni-
ture or other property that has been
charged off to profit and loss account
d. The value of any real estate own
cd by the bank ~ same has been as
sosscd for taxation,
Tho sum OF the first, second and
third Items less The. fourth shall be
deemed 10 represent the personal prop
erty OF the bank employed In the
banking business for the current year
by such bank. Said sum shall be taken
as u OASIS for assessing the shares or
stock OF said bank,
Section 20, Tho total value OF the
property Of tho bank employed In the
banking business as determined by ap-
plying tho rule laid down In section ~
hereof, shall be taken 20 represent tho
total value OF oil shares of stock of
SUD bank, The returns required to be
made under section 20 hereof shall be
made by the person required to make
II Tor and on behalf of the stockholders
or the bank The assessment shall be
made against tho bank IN tho aggro-
gate NJ agent for the holders OF the
shares OF stock The taxes assessed
against the shares OF stock no listed
shall be- paid by the bank and Il may re.
cover from the owner or owners OF
such shares the amount OF taxes paid
or deduct the same from any dividends
acorulng on said shares, Tho amount
or taxes paid by any bank on shares or
STOCK az herein provided shall be first
Hen on such shares, and shall be paid
befofe transfer of such shares OF
stock can be made,
Section a. Every person, assoeia-
tloh or persons, company or corporation
whether authorized by law 10 Issue
notes FOR circulation or not, that shall
Keep an office, counting house, or other
place for the transaction OF business In
this State, and shall discount, buy, sell
Or exchange notes, bonds, stocks eeftl=