Pine Bluff daily graphic., 1912-06-01

| rated.
 pertaining to the business of q ner- chant or of manufacturer. whether a | person or corporation, small be liste [ and taxed in the county, town or | | school district where Snch business is | carried on. Merchants and Inahnfac.
 turers having more than ,,t one place or business shall make and file selara,- list of the property pertaining to eaca { place of business. Each of sa'd lIsts shall be filed in the county. town or school district in whi"h the property embraced in it is located. | Section 3S Nonresidents of the state doing business in the state eth-
 CT as principals or part,efS sha,I De faxed on the basis of the capital ln-
 vested in such business. as personal
 property in the district where sneh business is carried on [" the same & tN
 tent as if they were residents of the
 State Money. negotiable securities, bills receivable. open accounts. credits
 of every kind and choSes in action or | every character incident to. growing
 out of pertaining to said business i shall be deemed to be situated at the ! place where the busineSS is carried on and shall be taxed as a part "I SaId business The amount of credits to be
 taxed shall be ascertained in the same
 manner as are credits of residents "f | this state.
 Personal property of nonresidents of the state having an actual SituS in the State. and not forming q pant of the
 capital invested in business In the Stait
 
 owner thereof fer purposes of iden'ifi- cation and taxed in the district where
 such property is situated.
 Section 3s. Logs. lumber crosSties slaves. stave bolts. stave headings
 fence posts. telegraph and telephone
 posts and other similar timber pfoo, | uctS cut for sale shall he deemed | to be manufactured articles or materials
 in process of manufacture. as the ease
 may be. in the hands of the r rers1n % wna n',
 merchandise if they have passed lnlo
 hands of the person who bought them
 for the purpose of selling them ana
 person or corporation they shall be listed
 and taxed in the county. town or dis
 trict in which they may be located on
 February lSt.
 Section 70. Live stock and other per
 sonal property connected with and useG
 upon q farm u"on which the owner
 whether q person or corporation. doe.
 not reside. shall be listed and aSsesse
 in the county or district on which ("
 farm is sitnated provided that if t |
 farm is situated in more than onr dis trict the personal property uSe:t in cor |nection with it shall be listc athl ;ls
 sessed in the district which the princil,2 1 farmhouse of place of business is To
 cated.
 Section 41. steamboats barges, an
 and assessed in the countv town F school district in which they are on rolled, registered or licensed, and i: no enrolled. registered or license t'ea l usually kept.
 Section 42. Personal property of gas
 water. electric light street railway, -le graph. telephone. toll road. toll hridse sleeping ear. express. pipe line privat car lines and railroad companies shal be listed and taxed in the county. t"wi, or district where located. If located in and operated through more than one 5 county. town or district. then the value } 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 g 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 44. The personal property O
 q minor and every person under guard , ianship other than m inor shall be liste l . cated; provided, that all moneys. credits. investments in stocks and bonG.s of sucs persons under guardianship shall bt listed at the place where the guardia& '. Tor curator resides ~s Section 45. Personal property in the
 hands of assignee. receiver, trustee , lin bankruptcy or other court officer shall be listed and taxed at, the place Iof listing before the appointment of r such assignee, receiver. trustee or other
 Section 46 When any person shall . settle. or any association or corpora tion shall organize in any county ol g therein after the first day of February
 and prior to the first day of October many year. it shall be the duty of the assessor to list and return such property ] For taxation that year. unless the owne, - l thereof shall show to the assessor. under ). oath; and by producing a. copy of the
 assessment anly certified by the prope' ! said property was assessed. that the : same property has been listed for taxa Il ton for that year in some other county : m the State. or in some other state O E territory of the United States. If suct - property is brought within any count!
 after the assessor has made his returns il for that year to the county clerk th. r assessor shall at once assess such prop r erty. and return the same to the county Iclerk, and the same shall be entered D., ,, the county clerk on the tax-books ant {. lcOllected as in other cases
 f z. s.se Section 47. If any person of thi. . been assessed and be ore the tax tiereor . is paid. shall sell all of the same ant not retain sufficient to pay the taxe.
 the tba tax for that year shah b 0 one one owing such tax shall be civil, # liable to any purchaser of such property Y, for any taxes he owes thereon. but tn, s property so purchased shall be liable T
 the hands of the purchaser or purchas CTS for such tax; pr.vided. however. f > course of mercantile trade, it shall no |chasers. Section 4S. If the property of an, z as not to leave sufficient amount ex l' empt from the levy and sale to pay th y taxes. then the taxes on the property o z such taxpayer shall at once fall du, y and be paid from the proceeds of th, ' sale of the property so taken on sucl y process. in preference to all other claims against it. ssl a+ IT.
 Section 49. When any person is abou " to remove his property from the State D. after the same has oeen assessed an, ,' before the taxes thereon have been paid IT without leaving sufficient remaining fo B the payment of the taxes thereon. tn b tax shall at once become due and pay " able. which fact shall be determined b, any court of competent Jurisdiction il ' an action brought ip the name of tn, le state. for the use of the county agains It the owner or reputed owner of sucl property. which court may render ,c Judgment thereon. and enforce tn e same by execution. Attachment ma!