Taxation in American States and Cities

By Richard T. Ely | Go to book overview

erty; on the other, to make concealment difficult. The statute provides the questions which must be asked in the blank, and there are thirty-six distinct questions, many of them containing several sub-questions, if the expression may be used. The following, for example, is regarded as one question: "How many acres of land, except wild lands, do you own, or of how many are you the holder, either as parent, husband, trustee, executor, administrator, or agent; where is the same located by number, district, and section; what is the value thereof?"

The following are a few other questions which are asked: --

"How many shares in the bank of which you are president, and what is the value thereof?"

"How much capital have you in the bank of which you are president and what is the value thereof?"

"How much capital have you in the bank of which you are president, as a sinking fund, or surplus fund, and not represented in the value of the shares?"

"How much property, real and personal, does the bank of which you are president, own, not used in the banking business, and what is the value thereof?"

"The value of merchandise of all kinds on hand?"

"How much capital invested in bonds, except bonds of the United States, and such bonds of this state as are by law exempt from taxation?"

"What is the value of your kitchen furniture?"

"The value of your gold watches?"

"The value of your silver watches?"

Finally, after many more questions, which would seem to include everything, this question is asked:

"The value of all other personal property not herein mentioned?"

The statute also describes personal property, and these

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