The Sentinel=record., 1912-06-13

person or corporation, shall be listed and taxed in the county, town or school district where such business is carried on Merchants and mannfac- turers having more than one place of business shall make and file separat e list of the property pertaining to each place of business Each of said lists shall be filed in the county town or school district in which the property embraced in it is located
 Section 3s. Nonresidents of the state doing business fin the State, eith- CT as principals or partners. shall be vested in such business. as personal property in the district where such business is carried on, Co the same eX- tent as if they were residents of the State Money, negotiable securities. bills receivable open accounts. credits of every kind and choses iu action of every charEctcr incident to, growing ont Of or pertaining to said business shall be deemed to be situated at the place where the business is carried on and shall be taxed as a part of said business The amount of credits to be taxed shall he ascertained in the same manner as arc credits of residents of this state
 Personal property of nonresidents Of the State having an actual situs in the state and not forming a part of the capital invested in business in the State shall be assessed in the name of the owner thereof for purposes of idenufi- cation and taxed in the district where such property is situated.
 Section 39. Logs. lumber, crossties. slaves. stave bolts stave headings fence posts, telegraph and telephone posts and other similar timber prod ucts cut for sale shall be deemed to be manufactured articles or materials in process of manufacture, as the case may be. in tho hands of the person who cut or manufactured them for sale. and merchandise tf they have passed into o CD a for tho purpose of selling them. and whether they are the property of 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 40 Live stock and other per soual property connected wlth and used upon farm upon which the owner whether person or corporation does not reside shall be listed and assessed in the county or district on which the farm is situated; provided, that if the farm ts situated in more than ono dis triCt the personal property used in con ncction with it shall he listed and as- sessed in the district which the principal farmhouse of place of business is To cated
 Section i1 steamboats. barges and watercrafts of every kind shall be listed and asscssed in the county town or school district in which they are en- rolled, registered or licensed. and if not enrolled. registered or licensed, then in the town, county or district where usually kept
 Section 42. Personal property of gas water electric light street railway. tcle- graph, telephone. toll road, toll bridge sleeping car express, pipe line, private ear lines and railroad companies shall be listed aud taxed in the county. town or district where located. If located in and operated through more than one county. town or district then the value of the entire plant shall be ascertalned hn tn sfah county, town and district it's propor- donate part Of the value Of the plant Section 43. The personal property of 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 A. The personal property of | a minor and every person under guard. anship other than a minor shall be listed | at the place where the property is To- ! cated; provided, that all moneys credits 1 investments in stocks and bonds of sucf | persons under guardianship shall b, | listed at the place where the guardian l or curator resides
 Section 45. Personal property in tn, ] hands of an assignee, receiver trustee | in bankruptcy or other court officer l shall be listed and taxed at the plac, l Of listing before the appointment oi | such assignee, receiver trustee or othei l officer
 Section 46. When any person shai l settle or any association or corpora. | tion shall organize in any county oi | this State, and bring personal property | therein after the first day of February | and prior to the first day of October l in any year it shall be the duty of the | assessor to list and return such property | Tor taxation that year unless the owner thereof shall show to the assessor under oath, and by producing a copy of the assessment duly certified by the proper officers or State or county in which said property was assessed. that the
  ton for that year in some other county in the State, or in some other state or territory of the United States If such property is brought within any county after the assessor has made his returns for that year to the county clerk the assessor shall at once assess such prop erty and return the same to the county clerk, and the same shall be entered by collected as in other cases
 Section 47. If any person of this State after his personal property has been assessed and before the tax thereon is paid shall sell all ot the same and not retain sufficient to pay the taxes thereon. the tax for that year sisii be a lien on the property so sold The one owing such tax shall be civilly liable to any purchaser of such property for any taxes he owes thereon but the property so purchased shall be liable in the hands of the purchaser or purchas- CTS for such tax, provided however if the property be sold in the ordinary course of mercantile trade. 1t shall not be so liable in the hands of the pur- chasers.
 Section 4s. If the property of any taxpayer be seized by legal process so as not to leave sufficient amount ex- enant from the law and sole Io nov tho taxes, then the taxes on the property of such taxpayer shall at once fall due and be paid from the proceeds of the sale of the property so taken on such process. in preference to all other claims against it
 Section 70 When any person is about to remove his property from the State after the same has been assessed aud before the taxes thereon have been paid, without leaving sufficient remaining for the payment of the taxes thereon. the able which fact shall be determined by any court of competent Jurisdiction in nn action brought in the name of the state. for the use of the county, against the owner or reputed owner of such property which court may render judgment thereon and enforce the same by execution, Attachment may issue as in other eases, but without bond, and it shall be enforced as in other cases
 Section 60 If property subject to taxation be sold. seized or attempted to be removed as provided in sections IT. 48. and "a Of this Act. before the county clerk has turned over the taX-books for that year to the collector, then f the assessors books be in the assessor's s hands. he shall furnish the collector the assessment of that person. but if the party has been assessed and the as- county clerk then the county clerk shall furnish fg fba pp1Iatf4s. Aha aso,egt,,...,