The Harrison times., 1912-06-15

Section a. The personal property OF
n minor and every person under guard
lanship other than a minor shall be listed
at the place where the property is To-
Gated: provided, that all moneys, credits,
Investments in stocks and bonds of such
persons under guardianship shall be
listed at the place where the guardian
or curator resides
Section as. Personal property in the
hands of an assignee, receiver. trustee
in bankruptcy or other court officer,
shall be listed and taxed at the place
of listing before the appointment of
such assignee, receiver, trustee or other
officer.
Section 46. When any person shall
settle, or any association or corpora
tion shall organize in any county of
this State, and bring personal property
therein after the first day of February
and prior to the first day of October
In any year 1t shall be the duty Of the
assessor To list and return such property
for 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 of State or county in which
said property was assessed that the
same property has been listed for taxa
tion for that year in some other county
In the State, or in some other state or
territory of the United states. II such
property rs brought within any county
for that year to the county clerk the
assessor shall at once assess such prop
srty and return the same to the county
clerk, and the same shall be entered by
the county clerk on the textbooks and
collected as in other cases.
Section AZ. If any person of this
State. after his personal property has
been assessed and before the tax thereon
10 paid shall sell all Of the same and
not retain sufficient to pay the taxes
ha NaN he
q 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-
ars for such tax; provided, however, II
the property be sold In the ordinary
course Of mercantile trade, IL shall not
be so liable in the hands of the pur-
Shasers.
Section as. II the property Of any
taxpayer be seized by legal process so
as not to leave sufficient amount eX-
empt from the levy and sale to pay the
taxes, then the taxes on the property of
such taxpayer shall at once fall que
and be paid from the proceeds OF the
GALE of the property so taken on such
process, in preference to all other claims
against It,
Section 49, When any person Is about
60 remove his property from the state,
after the same has been assessed and
before the taxes thereon have been paid,
without leaving sufficient remaining for
the payment OF the taxes thereon, the
tax shall at once become due ana pay
able, which fact shall be determined by
any court OF competent jurisdiction IN
an action brought In the name OF the
State, for the use OF the county, against
the owner or reputcd owner OF such
property, which court may render
Judgment thereon, and enforce the
hu ayaputipn Attachment
issue as In other cases, but without
bond, and II shall be enforced as in
ether cases,
Section 30. II property subject 10
taxation be sold, seized or attempted 20
be removed as provided In sections ~,
ae, and 40 OF this Act, before the county
cierlS has turned over the textbooks for
that year TO the collector then If the
assessors books be In the assessors
hands, he shall furnish the collector
Vhe assessment OF that person; but If
The party has been assessed and the as
sossors books be In the hands OF the
county clerk, then the county clerk shall
Furnish TO the collector the assessment
OF that person, ana the collector shall
at once levy on tho property so return
ed 10 him the percentage OF tax levied
In that county for the previous year
and collect the same as In this Act
provided. Should the percentage thus
collected exceed the rate levied for the
turned 20 the person entitled thereto
by tho collector upon the order OF the
county court
Section g. In case OF doubt as to the
listing OF personal property, or whore
IL cannot bo listed AZ IN this Act pro-
yided, Il between places IN the same
county the place OF listing shall be de-
termined by the board OF supervisors
OF assessment, ana if between different
counties, or places In different counties,
49,, hn ApFnnHna INV Communications md
when determined In either case shall
bo as binding az II fixed by this Act
Section 52, Whenever the assessor
shall be OF tho opinion that the person
lIsting real or personal property Tor
himself or for another person, firm,
company or corporation has not made
a fun, fair and complete list thereof or
has valued any property Ht less than lts
true and fun value In money he shall
examine such person at length under
oath lie may also call before him any
other persons having knowledge OF the
property OF the party whose assessment
IN questioned, and examine such pefhohH
under oath with respect 20 such prop
arty,
III. after making such investigation
or at any time before the tax books are
turned over to the board Of supervisors
or assessments, after the assessment
has been made, the assessor IN OF the
opinion from such evidence Na may DC
tit'NN'A'N Wy HlHl NlitN WV lNi " 'h'N
ing the list has omitted any. itema or
has listed any real or personal property
below lts true ana full value In money
II shall be his duty 60 Ignore the Nnluhs
tion NJ returned and assess such omit.
tod Items or such parcels OF real oh'
tate at ita true and fun value IN money,
ilkowlae II shall be his duty 60 raise
The valuation OF any real or personal
property which may have been under
valued by the person listing IT, 60 its
true and fun value IN money In case,
however tho assessor shall change tho
valuation OF the property OF any porhon
ne fixed by the person himself he snail
notify such person in writing OF Hueh
change, Such notification shall be
made before the second Monday in Aua
eust OF the year for which the hssessa
meht n made,
Section 90. Each person required by
this Act to list property FOR taxation
shall, by himself or agent attend At
one OF the places in the proper town
nhip, iNod by the nHacHuor for making
ysHeaementa In such township and list
the property, real and personal by this
Act required, If any person shall fail
60 attend at one OF such places Rnd list
the property he may appear before the
assessor NJ some other place IN tho
county within ton days after the last
day fixed for making the assessment IN
such tOWuHhlp ana mako the llut or
lltta required " him by this Act Should
the person not appear before the aHa
SCISSOR and make the list within ton
dhVH bb shall bn dNrMHd IA bn IA 1BltUH