blank form of

taxpayer.

Sec. 17. The blank form of statement must be Delivery of furnished to the taxpayer by mail, or left at his resi- statement to dence or usual place of business or may be delivered to him personally. The assessor may fill out the statement at the time he presents it, or he may require the taxpayer, within an appointed time not less than 20 days to return the same to him, properly filled out. The assessor must, either in person or by mail, deliver to the person making the statement a copy of the same, if corrections are made showing such corrections.

Sec. 18. Every assessor has power:

1. To require any person found within such assessor's county to make and subscribe an affidavit respecting his property, giving his name and place of resi dence, and postoffice address.

Assessor has

power to reand subpoena

quire affidavit

witnesses.

2. To subpoena and examine any person in relation to any statement furnished by him, or which discloses property which is assessable in his county; and he may exercise this power in any county where the person whom he desires to examine may be found, but has no power to require such person to appear before him in any other county than that in which the subpœna is served. Every person who wilfully refuses to furnish the statement hereinbefore required, or to make and subscribe such affidavit respecting his name and place of residence, or to appear and testify when requested so to do by the assessor, as above provided, for each and every refusal, and as often as the same is repeated shall forfeit to the State the sum of one hundred dollars, to be recovered by action brought in the name of the assessor in any justice's court. In cas such affidavit shows the residence of the person mak ing the same to be in any county other than that in which it is taken, or the statement discloses property in any county other than that in which it is made, the assessor must, in the respective case, file the affidavit or statement in his office, and transmit a copy of the same, certified by him, to the assessor of the county in which such residence or property is therein shown to be. All moneys recovered by any assessor under the Forfeits to go to provisions of this section must, by him be paid into the treasury of his county.

Property in

to be reported.

another county

county treasury.

Neglect of tax

Sec. 19. If any person, after demand made by the assessor, neglects or refuses to give, under oath, the payer to make statement herein provided for, or to comply with the to reducing asother requirements of this act, the assessor must note tion.

statement a bar sessor's valua

Absent or unknown owner.

Assessing

the refusal on the assessment book opposite his name, and must make an estimate of the value of the property of such person, and the value so fixed by the assessor must not be reduced by the board of county commissioners.

Sec. 20. If the owner or claimant of any property not listed by any other person, is absent or unknown, the assessor must make an estimate of the value of such property.

Sec. 21. If the name of the absent owner is known to the assessor, the property must be assessed in his property to un- name; if unknown, the property must be assessed to "unknown owners.'

known owner.

report state

Sec. 22. The assessor, as soon as he receives a Assessor must statement of any taxable property situated in another ment of prop. County, must make a copy of such statement for each erty in another county in which the same is situated, and transmit the same, by mail, to the assessor of the proper county, who must assess the same as other taxable property therein.

county.

sonal property

sale.

Sec. 23. All personal property consigned for sale Assessing per- to any person within this State from any place out of consigned for the State must be assessed as any other property. Sec. 24. When a person is assessed as agent, Person assessed trustee, bailee, guardian, executor or administrator, his representative designation must be added to his name and the assessment entered on a separate line from his individual assessment.

as agent.

Corporate property.

Sec. 25. The property of every firm and corporation must be assessed in the county where the property is situate, and must be assessed in the name of the firm or corporation.

Sec. 26. The undistributed or unpartitioned proProperty of de- perty of deceased persons may be assessed to their ceased person. heirs, guardians, executors or administrators or any one of them and the payment of taxes made by either binds all the parties in interest for their equal propor

Capital stock and franchises.

tion.

Sec. 27. The capital stock and franchises of corporations and persons, except as may be otherwise provided, must be listed and taxed in the county, town or district where the principal office or place of business of such corporation or person is located; if there be no principal office or place of business in the State, then at the place in the State where any such corporation or person transacts business.

chant or manu

Sec. 28. The personal property belonging to the Personal propbusiness of a merchant or manufacturer must be listed erty of merin the town or district where such property is situated. facturer. Sec. 29. The personal property of express, transportation and stage companies, steamboats, vessels and of transportaother water crafts, must be listed and assessed in the county, town or district where such property is usually kept.

tion companies.

Sec. 30. The personal property and franchises of of gas and water gas and water companies must be listed and assessed companies, in the county, town or district where the principal works are located.

Sec. 31. Gas and water mains and pipes laid in Gas ard water roads, streets or alleys, are personal property.

mains personal property.

Sec. 32. Bridges and ferries and their franchises Bridges and owned by persons or corporations must be listed and ferries. assessed in the county, town or district where such property, or any portion thereof, is located, and such bridges are personal property.

lines.

Sec. 33. Electric light lines, and similar improve- Electric light ments, and the franchises, canals, ditches and flumes, and the franchises of the same, when separately taxable, must be listed and assessed in the county in which such property is located, and the assessor must require the owner of such property, or his agent, or any officer of a corporation owning the same, to make a verified statement, containing a list of the number of miles such property is operated in the county, and the value thereof.

ties assessed in

Sec. 34. Where horses, mules, cattle or sheep are Live stock rangwintered in one county and summered in another ing in two councounty, or if they range interchangeably in two con- either. tiguous counties during the year or larger part thereof when the owner thereof is not a resident of either county, the tax on said stock may be assessed and collected in either of said counties, and said taxes must be paid in the county where the assessment is first made. The board of county commissioners of the county where such taxes shall have been assessed and Tax divided be collected shall, upon application therefor, remit to the county treasurer of such interested county, one-half of the county taxes so collected, after deducting therefrom the costs of assessing and collecting the same. Provided, That if the assessment in the county where first made is not in full in number of such animals, assessable by laws of the State, then the assessor of such other

tween counties.

sient stock for special school tax.

county in which they may be ranging is authorized to assess such animals to the number omitted in the previous assessment, and such taxes on the number so assessed shall be paid in the county where such last assessment is made.

Sec. 35. Where horses, mules, cattle or sheep are Assessing tran- Owned in one county and summered in the county where owned, and taken into another county to be wintered before such time as they can be assessed in the county where owned, the assessor of the county in which said horses, mules, cattle or sheep are transient shall list the same on a listing blank and transmit said list to the assessor of the county in which said stock are owned, who shall assess said stock, and enter said assessment on the assessment roll of said county, and assess a special school tax against said stock which may have been levied in the school district in which said stock are owned, and the same shall be collected by the treasurer of the county in which said stock are owned.

Same.

with county

clerks, and

counties to transmit pro

paid.

Sec. 36. Where horses, mules, cattle or sheep are owned in one county and wintered in the county where owned, and taken into another county before being assessed in the county where owned, the assessor of the county in which said horses, mules, cattle or sheep are transient shall list the same on a listing blank and transmit said list to the assessor of the county in which said stock are owned, who shall at once assess said stock, and enter said assessment on the assessment roll of said county, and assess any special school tax against said stock which may have been levied in the school district in which said stock are owned, and the same shall be collected by the treasurer of the county in which said stock are owned.

Sec. 37. A list of all assessments made by the asLists to be filed sessors of other counties in accordance with the provisions of this act, shall be made by the assessors of the various counties, to whom the same has been transportion of tax mitted, immediately upon the completion of the assessment roll, and deposited with the county clerks of their several counties, and upon the payment of said tax by the owner of said horses, mules, cattle or sheep, the board of county commissioners of the county in which said stock are owned shall cause to be transmitted to the county treasurer of the county in which said listing was made, one-half of the county tax so

collected, together with the cost of assessing the entire amount.

Sec. 38. The county clerks of the several coun- Certificate to ties are hereby authorized to issue certificates under stock owners. their seals to the owners of stock in their several counties who summer or winter their stock in the counties in which they are resident, and winter or summer them in other counties in this State, reciting said facts and giving the number and kind which certificates shall be produced by the owner of said stock, or the person in charge thereof, for the inspection of the assessor of the county in which said stock are wintered, or summered, as the case may be, to entitle them to benefits of this act.

stock relieves

ment.

Sec. 39. Where horses, mules, cattle or sheep are certificate of assessed in the county in which the owner of said stock assessment of is a resident the assessor of said county is hereby au- further assessthorized, at the time of said assessment, to make and deliver to said owner a certificate of said assessment, which certificate, upon being delivered to any assessor, shall exempt said stock from further assessment. Provided, That if said stock are summered or wintered in another county, the county where said stock are assessed shall on application of the county in which such stock have summered or wintered, remit half of the county tax to the county making the application.

property in

Sec. 40. Money and property in litigation in pos- Money and session of a county treasurer or of a court or a clerk litigation. thereof, or receiver, must be assessed to such treasurer, clerk or receiver, and the taxes paid thereon under the direction of the court.

property as

Sec. 41. Any property wilfully concealed, re- Concealed moved, transferred or misrepresented by the owner or sessed double. agent thereof, to evade taxation, upon discovery must be assessed at double its value, and the assessment so made must not be reduced by the board of county commissioners.

property.

Sec. 42. Any property discovered by the assessor Omitted to have escaped assessment, may be assessed at any time.

assessment

Sec. 43. The State Board of Equalization must state to furnish prepare and furnish to each county, an assessment book; what book with appropriate headings, in which must be shall specify. listed by the county assessor of each county, all property within the county, and in which must be specified in separate columns under the appropriate head: