Pine Bluff daily graphic., 1912-07-06

uces m as many public places in eact
 with blanks as hereinafter prescribed
 for taking the list of the taxpayers.
 Section l4. Every person who owns
 or controls property oT any kind ol
 who Is by this Act required to assess
 property, shall attend at tie time and
 place provided by section 13 hereof, and
 make and file with the assessor complete
 list or lists of property he is required
 to list.
 Section 15 For the years 1911, 1912 and 1913. and thereafter each odd mum Defed year, Teal estate shall be assessed each parcel of real estate shall be as sessed at it's true and full value in money Each person required under section II of this Act 10 list property shall attend at one of the places in the township in which the real estate to be assessed is located fixed by the as sessor and shall. under oath administer ed by the assessor or his deputy. fix the value of each parcel of land owned by him or which it is his duty to list
 He shall also. If the assessor dema nd it. fix the value of the timber on any | tract of land. also the value of any mines minerals. fossils. quarres springs or anything else on the land | that gives special value. l If the surface of the land is held by one person, and the coal, iron or any other minerals. minerai water. gas or oil under the surface by another person. or II the timber located on the land is i held by another person. the estate there III of each. and the relative value of their respective interests, shall be ascer- tained by the assessor ard each interest shall be assessed separately.
 Section 16. Every merchant shall make and file with the assessor list i'll which he shall set forth distinctly: ! l. The average value of merchandise I carried in stock during the year inn l medlately preceding the first day of February of the year in which the as- sessment is made; if he has not been in business for year then he shall take ] the average value during such time he ] mas been so engaged; if he be commence Ing business then he shall take the value or the merchandise in stock at the time or the assessment. No deduction shall De allowed because any part of the l goods carried have not been paid for. i All goods carried on consignment shall | be included
 1 ?. The value of credits as defined in paragraph 13 section 3. hereof. belong ing to him and pertaining to said busi- ness on the first day of February of the i year for which the assessment was made.
 3. The value of the furniture and fixtures used in said business A.. Ihe value of money. including bank deposits or deposits with other February first.
 5: The value of all horses. mules and other live stock used in said mer- cantile business.
 | or other vehicles employed in said busi- ness.
 [. The value of all other personal property: not falling within the class of one of the above items employed in said mercantile business
 section l1. Every person or com pany engaged in the business of receiv- 1 ing property in pledge or as security Tor money or other thing advanced to pawner or pledgor shall annually at the time by this Act prescribed for She as sessment of personal property, return. under oath all property pledged to and i Sessor of the proper county, who shall llst and assess the same. to such pawn broker at its true and full value j'awn- brokers shall make return on the lists prescribed by law for merchants.
 Section IS. Every. person engaged in the manufacturing business shall make and filed with the assessor a list in which he shall distinctly set forth. l. The average value of all materials purchased. received or otherwise held for the purpose of being used in whole or or m part in any process. of manu- first day of February of the year for "nleh the assessment is, made. Hf '.i' n,od,cts ro dse average ' value of all finished the year the assfssmsffit sf f h maae sofaaFs or
 J. The value of all engines, boilers tools used. in such manufacturing busi- ness on hand the first day of Februaryii
 1he value Of credits, as defined by paragraph lS, section 5. hereof. carried business the first day of February the year the assessment IS made. VI
 Q. The value or money on hand or deposited in banks or with other persons m m 3aht, or out Of the State the first day
 6. The value of office furn1ture and liXtures and such other furniture and fixtures as may belong to the business. longing to said business or being used therein. 5l- s"tf > Ii''
 s. The value of all wagons, carts ar other vehicles. used in said business or belonging to it.
 g. The value. of all other personal property not falling within either of the above classes being used in said busi-
 Section 19 Every lawyer physician dentist. surgeon, chemist. Veterinary surgeon. architect. abstracter of titles contractor of any kind. or civil engineer or or any kind shall make and file with distinctly set forth: IT
 ]. The value of all books on hand r g. The value of all instruments Of every kind belonging to him.
 3. The value of all office furniture .. 4. The value of ali horses. mules and live stock and vehicles of every kind used m the prosecution of his business or profession.
 5. The value of all money in posses sion or deposited in banks wherever located belonging to said business.
 6. The value of all credits as defined In paragraph 13. section 5, hereof be- longing to said business.
 z. 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 a sworn statement in which he shall set forth: 00'
 1. The amount of money on hand or in transit.
 2. The amount of funds in the hands or other banks, brokers or others, sub ject to draft.
 3. The amount of checks. or cash items, not included in either of the
 %. 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