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delivered by the assessors of the town to the supervisor thereof or other officer authorized to receive the same from the assessors. No tax for the erection of a schoolhouse or opening of a road shall be imposed on the state lands unless such erection or opening shall have first been approved in writing by the board of fisheries, game and forest.

[Fisheries, game and forest law, § 274, as amended by

L. 1895, ch. 395,
without change of substance.)

$ 23. Banks to make report.—The chief fiscal officer of every bank or banking association, organized under the authority of this state or of the United States, shall, on or before the first day of July, furnish the assessors of the tax district in which its prin. cipal office is located, and also the state board of tax commissioners, a statement, under oath, of the condition of such bank or banking association, on the first day of June next preceding, stating the amount of its authorized capital stock, the number of shares and the par value of the shares thereof, the amount of stock paid in, the date and rate per centum of each dividend declared by it during the year, the capital employed by it during the year, the amount of its surplus, if any, the amount, value and location of its real estate, a complete list of the names and residences of its stockholders, and the number of shares held by each, and such other data, information or matters as may be prescribed by the state board of tax commissioners, who shall furnish blanks upon which such reports shall be made, and pre. scribe the form of verification thereto, and such commissioners may, at any time, require a further and fuller report. In case of neglect or refusal on the part of any bank, corporation or association to report, as herein prescribed, or to make other or further reports as may be required by the commissioners of taxes, such bank, corporation or association shall forfeit the sum of one hun. dred dollars for each failure, and the additional sum of ten dollars for each day such failure continues, and an action therefor shall be prosecuted by the state board of tax commissioners. There shall, in addition to such report, be kept in the office of every such bank or banking association a full and correct list of the names and residences of all the stockholders therein and of the number of shares held by each, and such list shall be subject to the inspection of the assessors and the board of commissioners of taxes at all times. The list of stockholders furnished by such bank, cor poration or association shall be deemed to contain the names of the owners of such shares as are set opposite them respectively, for the purposes of assessment and taxation.

FL. 1882, ch. 409, § 313; R. S., 8th ed., 1580, as am. by

L. 1892, ch. 714, § 1; R. S., 8th ed., 3285. Section 23 fully covers the provisions of $ 313. The requirement of a report is made mandatory throughout the state, whereas § 313 only requires a report, on request, except in New York. This section authorizes the assessors to require a further report at any time, in addition to the report as of the first of June. The date of making the report is changed from June first to July first. The penalty for failure to make report is new. The board of tax commissioners is given broader power than is now possessed by the state assessors.]

§ 24. Bank shares, how assessed.-In assessing the shares of stock of banks or banking associations, organized under the authority of this state or the United States, each stockholder shall be allowed all the deductions and exceptions allowed by law in assessing the value of other taxable property owned by individual citizens of this state, and the assessment and taxation shall not be at a greater rate than is made or assessed upon other moneyed capital in the hands of individual citizens of this state. In making such assessment, there shall also be deducted from the value of such shares a sum which bears the same proportion to such value as the assessed value of the real property of such bank or banking association bears to the capital stock thereof. This is not to be construed as an exemption of the real estate of banks or banking associations from taxation.

[L. 1882, ch. 409, § 312; R. S., 8th ed., 1580,
re-enacted in part without change.]

§ 25. Individual banker, how assessed. — Every individual banker doing business under the laws of this state, must report before the fifteenth day of June under oath to the assessors of the tax district in which any of the capital invested in such banking business is taxable, the amount of capital invested in such banking business in such tax district on the first day of June preceding. Such capital shall be assessed as personal property to the banker in whose name such business is carried on.

[L. 1882, ch. 409, § 320; R. S., 8th ed., 1581,
without substantial change except that the date of making
the report is changed from June 1 to June 15, and of the
condition of business on June 1, instead of May 1.)

§ 26. Notice of assessment to bank or banking association.The assessors of every tax district shall within ten days after they have completed the assessment of the stock of a bank or banking association, give written notice to such bank or banking association of such assessment of the shares of its respective shareholders and no personal or other notice to such shareholders of such assessment is required.

[L. 1882, ch. 409, § 312; R. S., 8th ed., 1580,
re-enacted in part without change.]

§ 27. Reports of corporations. The president or other proper officer of every moneyed or stock corporation deriving an income or profit from its capital or otherwise shall, on or before June fifteenth, deliver to one of the assessors of the tax district in which the company is liable to be taxed and, if such tax district is in a county embracing a portion of the forest preserve, to the comptroller of the state, a written statement specifying:

1. The real property, if any, owned by such company, the tax district in which the same is situated and, unless a railroad cor. poration, the sums actually paid therefor.

2. The capital stock actually paid in and secured to be paid in excepting therefrom the sums paid for real property and the amount of such capital stock held by the state and by any incorporated literary or charitable institution, and

3. The tax district in which the principal office of the company is situated or in case it has no principal office, the tax district in which its operations are carried on.

Such statement shall be verified by the officer making the same to the effect that it is in all respects just and true. If such state ment is not made within twenty days after the fifteenth day of June, or is insufficient, evasive or defective, the assessors may compel the corporation to make a proper statement by man. damus.

[R. S., pt. I, ch. 13, tit. IV, SS 1-3; 8th ed., 1149, The date of making the report is changed from July 1, to June 15.

From sub. 3 is omitted the statement of the tax district in which it is liable to be taxed, for § 11 of the chapter provides if the corporation has no principal office, it is liable to be taxed in the district in which the operations of the company are carried on.

The legislature added the words in the first paragraph " if such tax district is in a county embracing a portion of the forest preserve," and also the words in the first subdivision “unless a railroad corporation.” The legislature also added the last sentence, providing for mandamus.]

$ 28. Penalty for omission to make statement.- In case of neglect to furnish such statements within thirty days after the time above provided, the company so neglecting shall forfeit to the people of this state for each statement so omitted to be fur. nished, the sum of two hundred and fifty dollars, and it shall be the duty of the attorney-general to prosecute for such penalty upon information which shall be furnished him by the comptroller. Upon such statement being furnished and the costs of the suit being paid, the comptroller, if he shall be satisfied that such omission was not willful, may, in his discretion, discontinue buch suit.

[R. S., pt. I, ch. 13, tit. IV, SS 4.5; 8th ed., 1150,
without change.]

§ 29. Assessment of real property of nonresident.— The real property of nonresidents of the tax districts shall be designated in a separate part of the assessment-roll and if it be a tract subdivided into lots or parts of a tract so subdivided, the assessors shall:

1. Designate it by its name, if known by one, or if not distinguished by a name or the name is unknown, state by what lands it is bounded.

2. Place in the first column the numbers of all unoccupied lots of any subdivided tract, without the names of the owner, beginning at the lowest number and proceeding in numerical order to the highest, but the entry of the name of the owner shall not affect the validity of the assessment.

3. In the second column and opposite the number of each lot, the quantity of land therein.

4. In the third column and opposite the quantity, the full value thereof.

5. If it be a part of a lot, the part must be distinguished by boundaries or in some other way by which it may be identified.

If any such real property be a tract not subdivided or whose subdivisions can not be ascertained by the assessors, they shall certify in the roll that such tract is not subdivided, or that they can not obtain correct information of the subdivisions and shall set down in the proper column the quantity and valuation as herein directed. If the quantity to be assessed is a part only of a tract, that part, or the part not liable must be particularly described.

[R. S., pt. I, ch. 13, tit. II, SS 11, 12; 8th ed., 1097, as am. by
L. 1890, ch. 174; R .S., 8th ed., supp. 3250,
R. S., pt. I, ch. 13, tit. II, § 13, subds. 1-3; 8th ed., 1097,
re-enacted without change of substance.]

$ 30. Surveys and maps of nonresident real property. If the assessors shall deem it necessary to have an actual survey made, to ascertain the quantity of any lot or tract of nonresident real property divided by a town line, they shall notify the supervisor,

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