Report of the Auditor of Public Accounts


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Página vi - ... banking association organized under the authority of this state, or of the United States, shall be assessed and taxed on the value of their shares of stock therein ; said shares shall be included in the valuation of the personal property of such...
Página vii - Said board shall adopt such rules and principles for ascertaining the fair cash value of such capital stock as to it may seem equitable and just ; and such rules and principles, when so adopted, if not inconsistent with this act, shall be as binding and of the same effect as if contained in this act, subject, however, to such change, alteration, or amendment as may be found, from time to time, to be necessary by said board...
Página vii - The capital stock of all companies and associations now or hereafter created under the laws of this State shall be so valued by the State board of equalization as to ascertain and determine, respectively, the fair cash value of such capital stock, including the franchise, over and above the assessed value of the tangible property of such company or association.
Página v - An Act to fund and provide for paying the railroad debts of counties, townships, cities and towns,
Página vii - Provided, that in all cases where the tangible property or capital stock of any company or association is assessed under this act, the shares of capital stock of such company or association shall not be assessed or taxed in this State. This clause shall not apply to the capital stock, or shares of capital stock of banks organized under the general banking laws of this State...
Página vii - Provided, further? that companies and associations organized for purely manufacturing purposes or for the mining and sale of coal, or printing or for publishing of newspapers, or for the improving and breeding of stock, shall be assessed by the local assessors in like manner as the property of individuals is required to be assessed.
Página vi - ... the amount of checks or other cash items, the amount thereof not being included in either of the preceding items; fourth, the amount of bills receivable, discounted or purchased, and other credits, due or to become due, including accounts receivable, and interest accrued but not due, and interest due and unpaid...
Página vi - First — The amount of money on hand or in transit. Second— The amount of funds in the hands of other banks, bankers, brokers, or others, subject to draft.
Página 161 - Adams. Alexander. Bond. Boone. Brown. Bureau. Calhoun. Carroll. Cass. Champaign. Christian. Clark. Clay. Clinton. Coles. Cook. Crawford. Cumberland. Dekalb. Dewitt. Douglas. Dupage. Edgar. Edwards.
Página vi - May, annually, subject however to the restriction that taxation of such shares shall not be at a greater rate than is assessed upon any other moneyed capital in the hands of individual citizens of this State, in the county, town, district, village or city where such bank is located.

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