The Brinkley argus., 1912-05-31

.,n.rs,n shall be distinctly set forth:
 The name, location and principal office of the corporations
 2 The number of shares or stock of said corporation outstanding ana .he face value of each share.
 The market value of each snare, and if no market the actual value Of each. - o,,set value. as the case may be, of all outstanding stock.
 5. The total bonds of the corpora tion secured by mortgage or deed or trust on property belonging to the com pany, and the aggregate market vaiue or actual value of such bonds.
 6. The assessed value of all real es- tate owned by the company.
 T. The value of all tangible personal property owned by the company and as sessed under either section 16. IS, l9' 21. or 22 hereof.
 The sum of items four and five, less be held to be the value of the intan, gible property of the corporation ana shall be listed and assessed by the cor poration as agent for it's shareholders under the heading Intangible Prop erty"
 Section 91. The corporations required to make the return provided for in section 30 of this Act shall list and assess thelr
  on the proper form as provided by sec tions. Is. 1S 19, 21. and P hereof: The return prescribed by section 30 here0f i is required in addition to the regular pose is to secure the assessment of the intangible property belonging to the corporation.
 Section 32. Each of the statements required by sections Is, IT, IS, 19, 70, 21. 22. 25, 27. 2S and 30 of this Act must be subscribed and sworn to by the person making and filing same. Sald oath shall be in the following form: swear Cor affirm) that the list of prop erty as now rendered by me contains all the personal eproperty, which I am by law required to list for taxation for that each answer made by me in said statement Is in every respect true; that 1 I have valued each item of property at it's true and full value Tn money; and that in fixing the value of said property I have not taken same at an amount below it's true and full value in money because of the fact that I was assess ing said property for taxation"
 Section 33 Except as may be by this Act otherwise provided all prop erty shall be listed and valued as on the first day of February in the year in which same is assessed, and the trans fer or sale of any taxable property sub seouent to the first day of February | shall not authorize any person to omit the same from any list, although such list shall not be made until after the | sale or transfer of such property. but all such property shall be listed for taxation in the same manner as if no sale or transfer thereof had been made. Put where bonds of the United States l have been purchased by any individual or firm during the year prior to the first day of February and such indi- vSual or firm is claiming exemption because of such bonds, where property | ;e- f1 ha 1fcfad af <Ha% 1,x the value of such bonds in money shall he divided by twelve and the quotient shall be multiplied by the number of months or fractional parts of months remaining after deducting the time which said bonds were owned and such product shall be listed as money on hand on the first day of February.
 Section 94. Except as in this Act shall be listed and assessed in the coun- ty, town or school district where the owner, agent or trustee resides.
 Section 35. The capital stock and I property of corporations except as otherwise provided, shall be listed and taxed in the county, town or school dis trict. where the principal office or place of business of such corporation is such office or place of business, then at the place in this State where such 1 corporation transacts it's business.
 Section 36. Every corporation, the
 
 provided by sections p, 25 and 27 here 1 Of shall make the return provided by said sections and list for taxation said shares of stock in the county, town or school district where the principal office of such corporation may be To- cated.
 Section 37. The personal property | pertaining to the business of mer- chant or of a manufacturer, whether a person or corporation, shall be listed and taxed in the county, town or school district where such business is 1 carried on. Merchants and manufac- business shall make and file separate 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 1t is located.
 Section, Ss. Nonresidents of the State doing business in the State. eith- CT as principals or partners. shall be taxed on the basis of the capital in- vested in such business. as personal property in the district where such business is carried on. to the same ex- State. Money. negotiable securities, bills receivable. open accounts. credits of. every kind and choses in action of out of or pertaining 70 said business | shall be deemed to be situated at tie place where the business Is carried on and shall he taxed as a part of said OI taxed shall be ascertained in the same manner as are 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 identifi- cation and taxed in the district where such property is situated.
 Section 39 Logs, lumber, crossties slaves. stave bolts slave 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 the hands of the person who cut or manufactured them for sale, and , merchandise If they have passed into hands of the person who bought them for the purpose of selling them. and whether they are the property of a person or corporation they shall be listed and taxed in the county, town or dis trict in which they may be located on February 1st.
 Section 40. Live stock and other per sonal property connected with and used upon a farm upon which the owner whether a 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 Is situated in more than one dis trict the personal property used in con nection with it shall be listed and as. sessed in the district which the principal farmhouse of place of business ia To- cated.