society, which now is or may hereafter be lawfully organized in pursuance of law. Seventh, There shall be exempt from taxation property to the value of two hundred dollars in the county in which she resides, to every widow dependent upon her own exertions, and to every person who has lost a limb or been disabled in war or by misfortune, and dependent upon their own exertions to that extent that disqualifies him or her from the performance of manual labor. 1907. Sec. 5. The term money or moneys, whenever used in Definitions. this act, shall be held to mean gold and silver coin, United States Treasury and bank notes, legal tender and all other forms of currency and every deposit which any person owning the same or holding in trust and residing in this State is entitled to withdraw in money on demand. The term credits when used in this act shall be held to Credits. mean and include every claim and demand for money or other valuable thing, and every annuity or sum of money receivable at stated periods, due or to become due. The term parcel of real property and parcel of land, whenever Parcel of used in this act, shall each be held to mean the quantity of land in the possession of, owned by or recorded as the property of the same claimants, persons or company. Every word importing the singular number only may extend to and embrace the plural number, and every word Singular and importing the plural number may be applied and limited to the singular number, and every word importing the masculine gender only may be extended to and applied to females as well as males. Whenever the word oath is used in this act it may be held to mean affirmation, and the word swear in this act shall be held to include affirm. land. plural. sessed. Sec. 6. All the lands shall be assessed in the county, Land, where town or city in which the same shall be, and the real estate and how asof incorporated companies liable to taxation shall be assessed in the city, county or town in which same shall be in the same manner as real estate of individuals and may be returned and sold in the same manner as property owned by individuals and shall be assessed at their full cash value. religious so Sec. 7. All property held by any religious society shall Property of be assessed, and taxed, in the county where the property clety. is situated, unless exempt by law. 1907. stock. Shares in banks. Sec. 8. The owner or holder of stock in any incorporated company doing business under corporate name shall not Taxation of be taxed for such stock; Provided, That such stock is returned for taxation by such incorporated company and taxes are paid thereon by such company, or the property of said corporation is assessed for taxes where located and taxes are then paid on such property. All shares of banking associations organized within this State, pursuant to the provisions of Congress to procure a national currency secured by a pledge of United States stocks, and to provide for the circulation and redemption thereof, held by any person or body corporate, shall be included in the valuation of the personal property of such person or body corporate, in the assessment of taxes in the town or city where such banking association is located and not elsewhere, whether the holder resides there or not; but not at a greater rate than is assessed on other moneyed capital in the hands of individuals; and for the purpose of securing the collection of taxes assessed upon said shares, each banking association shall pay the same as the agent of each of its shareholders, and the said association may retain so much of any dividend belonging to any shareholder as shall be necessary to pay any taxes levied upon its shares. Returns of banking, loan and nies. Sec. 9. Any banking, loan or trust company or corporation or any person acting as the agent of another, and trust compa- having in his possession or under his control, or management, any money, notes, credits or personal property belonging to such other person, with a view to investing or loaning or in any other manner using the same for pecuniary profits, shall be required to return the same for assessment at the real value, and such company, corporation or person shall be liable for the tax on the same; and if such company, corporation or person refuse to list such property on a return for assessment or to swear to the same, the amount of such money, notes, mortgages or credits shall be listed and valued according to the best knowledge of the Assessor. Returns of steamboats, dredge boats, sailing vessels, wharf boats, etc. Sec. 10. That all persons, companies and corporations owning steamboats, dredge boats, sailing vessels, wharf boats, barges and other water craft shall be required to list the same for assessment and taxation in the county in which the same may belong or be enrolled, registered or licensed; any person, company, or corporation violating 1907. the provisions of this section shall be deemed guilty of a misdemeanor and upon conviction shall pay a fine of not less than twenty-five dollars nor more than one hundred Penalty for dollars. failure to return. Duty of Tax Sec. 11. A poll tax of one dollar shall be levied upon Poll tax. each male person over the age of twenty-one years and under the age of fifty-five years, who has resided in this State more than one year, except such as have lost a limb, which tax shall be paid into the county school fund and shall be collected when taxes on property is collected. The Tax Collector shall on first day of each month make Collector. out a statement giving the names of the parties who have paid their poll taxes and present the same, sworn to by said Tax Collector, to the County Commissioners at their regular meeting, and present the receipt of the County Treasurer for the same. He shall also exhibit the stubs in his poll tax receipt book, numbered consecutively for their inspection, and the Board of County Commissioners are hereby required to verify the same and the clerks shall make an entry of the facts in the proceedings. Sec. 12. Between the first day of January and the first Duty of Asday of July in each year, the County Assessor of Taxes sessor. in each county, with the aid of such Assistant Assessor of Taxes as may be nominated by the County Assessor of Taxes and appointed by the County Commissioners. shall ascertain by diligent inquiry the names of all taxable persons in his county, and also all of their taxable personal property, and all taxable real estate therein, on the first day of January of such year, and shall make out an assessment roll of all such taxable property. And Must visit the County Assessor of Taxes or his Assistant shall make precincts. at least one visit to each precinct for the purpose of receiving tax returns after having given ten days' notice Notice to by publication in a newspaper, if there be a newspaper owners. published in the county, of such visit, between the first day of January and the first day of March. Tax returns by owners or agents must be made between the first day of January and the first day of April. property liable for The assessment of personal property shall be made sepa- All property rate from the assessment of real estate, but personal prop- any unpaid erty shall be responsible for the taxes on real estate, and taxes. real estate shall be responsible for the taxes on personal property, and both shall be responsible for a poll tax. 1907. Manner of assessment. Duty of As sessor. Represen acter. Sec. 13. The County Assessor of Taxes shall set down in the assessment roll in separate columns to the best information he can obtain: Ist. The name of the person subject to poll tax, or owning personal property in the county and the number of his district. 2nd. The number of neat and stock cattle, whether within the county or not; Provided, When any person has any live stock grazing upon lands in any other county or counties than that in which he resides he shall report the same separately to the County Assessor of Taxes in the county in which he resides under oath, and it is hereby made the duty of such County Assessor of Taxes to transmit such oath and list to the County Assessor of Taxes in the county in which such stock is grazing, who shall assess the same; Provided, That this shall not relieve the County Assessor of Taxes from obtaining from the best means at his command the stock grazing within their county and the owners thereof. 3rd. The number of horses, asses and mules. 4th. The number of sheep and goats. 5th. The number of swine. 6th. The number of miles of tram road and the number of tram engines. 7th. The value of all household and kitchen furniture, books, watches, silverware, moneys in possession or at interest or capital invested in trade, including notes, mortgages, except given for the purchase money and accounts. 8th. The full cash value of the personal property owned by or to be taxed to such persons as provided by law. The County Assessor of Taxes shall give to each person or his agent, at the time of assessing his property, one exact copy or duplicate roll of the property assessed, and where persons send in a list of their property by mail the County Assessor of Taxes shall be required to give such duplicate roll only upon demand by said person, and upon his enclosing a stamp to return said roll. Sec. 14. When a person is assessed as a trustee, guartative char- dian, executor, or administrator, a designation of his representative character shall be added to his name, and such assessment shall be entered upon a separate line from the individual assessment. Duty of Sec. 15. The Comptroller shall prepare blank assessComptroller. ment rolls, which shall be forwarded to the several County Assessors of Taxes previous to the first day of January, for each and every year. He shall on or before the first day of May of each year obtain from the United States land office in this State, and from the several railroad land grant companies in the State, or from other land grant companies or corporations, lists of land for which patents were issued, or which was sold or contracted to be sold during the previous year, and certify them for taxation, together with the various classes of State lands sold during the same year, to the County Assessor of Taxes in which such lands may be situated. 1907. property at value. Sec. 16. It is hereby made the duty of every person Returns owning or having the control, management, custody, di- made to Asrection, supervision or agency of property of whatsoever sessor of all character that is subject to taxation under the laws of this its true cash State, to return the same for taxation to the County Assessor of Taxes in the proper county, or to other proper officer, on or before the first day of April of each and every year, giving the character and the true cash value of the same, as required by law, and upon failure to do so the assessment and valuation made by the assessing officer or officers shall be deemed and held to be binding upon such owner or other person or corporation interested in such property, unless complaint is made of such assessment and valuation on the day set for hearing complaints and receiving testimony as to the value of any property, real or personal, as fixed by the County Assessor of Taxes. Sec. 17. Every County Assessor of Taxes shall require Oat... any person giving in the amount or list of his personal property to make oath before him that the same is full and correct, and any person refusing to take such oath shall not be permitted afterwards to reduce the valuation made by such County Assessor of Taxes of his personal property for that year. The valuation of any item of property, real or personal, by the taxpayer, shall in no case prevent the County Assessor of Taxes from determining its true value, and if he shall ascertain or have reason to Assessor believe that the valuation of any item of property is too crease value. small, he shall increase the same to its true value. If any taxpayer feels aggrieved at the valuation placed upon any item of property by the County Assessor of Taxes, he shall complain to the County Commissioners at their meeting in August, that the valuation may be properly adjusted. may in Sec. 18. All personal estate liable to taxation, the Assessor value of which shall not have been specified under oath as fix value. to |