The Sentinel=record., 1912-06-06

| loF tdklnS the llSt or the tdNpdgeTSs Section 14. Every person who owns | or controls property or any kind or | who is by this Act required to assess 1 property shall attend at the time and | place provided by section r3 hereof, and | make and file with tine assessor complete l list or lists of property he is required | to list
 l Section 15 For the years 1911, 1912, 1 and 1913. and thereafter each odd num- | bered year real estate shall be assessed :. | each parcel of real estate shall be as sessed at it's true and full value in l money. Each person required under | section fl of this Act. 10 list property | shall attend al 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 demand | it, fix the value of the timber on any
 tract Of land also the value of any | mines minerals fossils, quarries, | springs or anything else on the land | that gives a special value If the surface of the land Is held by | one person, and the coal iron or any | other minerals mincrar water gas or | oil under the surface by another person, | or if the timber locatedJ on the land Is | held by another person. Che estate there | in of each, and the relative value of | their respective interests, shall be ascer- | tained by the assessor and each interest | shall be assessed separately. Section 16. Every merchant shall make and file with the assessor a list | in which he shall set forth distinctly: q. The averase value of merchandise ! carried in stock during the year i'm mediately preceding the first day of | February of the year in which the as l sessment is made; he has not been in business for year then he shall take | the average value during such time he has been so engaged; if he be commence
 1ugf flanN, lsa tr.1~ N1a.r lrF. ] of the merchandise in stock at the time | of the assessment No deduction shall be allowed because any para of the goods carried have not been Nbaid for All goods carried on consignment shall be included
 g. The value of credits as defined in paragraph 13. section a. hereof belong | ing to him and pertaining to said busi- ] ness on the first day of February of the year for which the assessment was made.
 g. The value of the furniture and | fixtures used in said business. l. The value of money. including bank deposits or deposits with other merchants in or out or the State on | February first
 B. The value of all horses. mules and other live stock used in said mer- cantile business
 6. The value of a.f wagons. carts
 or %her vehicles employed in said busi- ness
 T. The value of ali other personal | property. not falling within the class of l one of the above items. employed in 1 said mercantile business Section IT. Every person or com | pany engaged in the business of receiv- | ing property in pledge, or as security l for money or other thing advanced to l pawner or pledgor. shall annually at the | time by this Act prescribed for the as sossment of personal property. return. under oath, all property pledged to and | held by him as a pawnbroker, to the as Sesser ef the proper county. who shall llst and assess the same to such pawn | broker at it's true and full value Pawn ] brokers shall make return on the lists prescribed by law for merchants
 section ls Every person engaged in | the manufacturing business Shall make and filed with the assessor a list in which he shall distinctly set forth: l l. The average value of all materials purchased. received or otherwise held for the purpose of being used in whole | or in part in any process of manu- | facture Said average value shall be
 for the year immediately preceding the 1 nrst day of February of the year for which the assessment is made. .4-... 2 The average value of all finished | products carried the year immediately preceding the first day of February of i the year the assessment is made. 3 The value of all engines boilers
 and other machinery. implements or | tools used in such manufacturing busi-
 ness on hand the first day of February.
 
 ] paragraph 13. section 5. hereof carried On the books of said manufacturing | business the first day of February the year the assessment is made 5. The value of money on hand or l deposited in banks or with other persons | in or out Of the State the first day l of February
 6. The value of office furniture and l fixtures and such other furniture and l fixtures as may belong 10 the business | r. The value of the live stock be- longing to said business or being used s. The value of all wagons. carts or
 other vehicles used in said business or belongns to it.
 9 The value of all other personal property not falling within either of the above classes being used in said bust ness
 Section i9. Every lawyer. physician. dentist, surgeon. chemist. veterinary surgeon, architect abstracter of titles. contractor of any kind. or civil engineer of any kind shall make and file with the assessor return wherein he shall distinctly set forth:
 l. The value of all books on hand 2. The value of all instruments of every kind belonging to him. 3. The value of all office furniture f. The value of all horses, mules and 1 live stock and vehicles of every kind used in the prosecution of his business or profession.
 3. The value of all money in posses wherever located belonging to said business t. The value of all credits as defined 1 in paragraph 13, section 5, hereof. be | longing to said business 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 a sworn statement in which he shall set | forth:
 l. The amount of money on hand or | in transit
 2< The amount of funds in the hands l 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,
 4 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
 g. The amount of bonds and stocks | of every kind and shares of capital stock f of joint stock companies or corpora 1 tions held as an investment, or in any way representing assets l 6. The value of all office fixtures. | furniture. safes and vaults, 1 !. All other property pertaining to | said business.
 l s. All real estate at its assessed | valuation.
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