such property is usually kept in the county; but if usually kept in some other organized county of this state, then the said county clerk shall forward such list or lists to the county clerk where such property is usually kept, and the county clerk shall on receipt of such list or lists assess such property to the owner or owners for taxation in the township or city and school district where such property is usually kept; provided, that such property so listed and located has not been listed for taxation by the owner or owners, or their agents, where usually kept; provided further, that the owner or owners, or their agents, shall, when listing such property so located, state where such property was located on the 1st day of February of that year. Section 49 is hereby amended so as to read as follows: SEC. 49. If any person or corporation shall give a false or fraudulent list, schedule or statement required by this act, or shall fail or refuse to deliver to the assessor, when called upon for that purpose, a list of the taxable property which, under this act, is required to be listed, or shall temporarily convert any part of such property into property not taxable, for the fraudulent purpose of preventing such property from being listed or of evading the payment of taxes thereon, or shall transfer or transmit any property to any person with such intent, he or it shall be guilty of a misdemeanor, and subject to a fine of not less than fifty dollars nor more than five thousand dollars; and any corporation created and organized under the laws of this state, or any corporation created and organized under the laws of any other state and doing business in this state, who shall violate any of the provisions of this act, shall forfeit its charter to do business in this state. Prosecutions under this act shall be brought by the county attorney in the district court of the proper county, upon complaint made by any state tax commissioner, county assessor, or deputy county assessor. A fee of twenty-five dollars shall be taxed as costs in each case in which a conviction is had, and said fee shall be paid to the county attorney for his services. Executions may be issued for the collection of all fines and costs imposed under the provisions of this act. Section 61 is hereby amended so as to read as follows: SEC. 61. Every person engaged in the business of buying and selling grain for profit shall be held to be a grain-broker, and shall, at the time required by this act, determine, under oath, the average amount of capital invested in such business, exclusive of real estate or other tangible property assessed separately, for the preceding year, and the taxes shall be charged upon such average capital, the same as upon other property. For the purpose of determining the average capital of such grain-broker, the deputy assessor shall have the right to inspect all books of account and the check-books of such grain-broker, and he shall determine and fix the amount of such capital by such inspection. Every corporation engaged in the buying and selling of grain for profit shall, between the 1st and 20th day of February of each year, make out and deliver to the assessor of the county wherein by its charter is fixed its principal place of business a sworn statement setting forth particularly: First. The name and location of the company as fixed by its charter. Second. The amount of its capital stock authorized and the number of shares into which such capital stock is divided. Third. The amount of capital stock paid up. Fourth. The market value, or if of no market value, then the actual value. Fifth. The amount of surplus and undivided profits on the 1st day of February of that year. Sixth. The amount of capital on which a dividend was declared during the last preceding year. Seventh. The date of each dividend declared during said year, ending with the 1st day of February of said year. Eighth. The rate per cent. of each dividend declared. Ninth. The total amount of each dividend declared during the year ending with the 1st day of February of said year. Tenth. The gross earnings during said year ending with the 1st day of February of said year. Eleventh. Net earnings during the year ending February 1. Thirteenth. Amount of undivided profits on hand February 1. Fourteenth. The average amount of grain handled for the year preceding February 1. Fifteenth. Amount of money on hand or deposited in any bank in the state of Kansas February 1 of said year. Sixteenth. Amount of money on hand or deposited in any bank without the state of Kansas February 1 of said year. Seventeenth. Amount of indebtedness February 1 of said year. Such statement shall be verified by oath of the president or vicepresident of such company or corporation, and also by oath of the secretary or treasurer thereof. From such statement the county assessor shall ascertain the market value of the capital stock of such company or corporation, and if it has no market value, then its actual value. If said company or corporation has any part of its capiital stock invested in real estate, elevators or property located in any other county in the state, and subject to taxation in such other county, the amount at which the same was properly taxed in such other county may be deducted from the ascertained value of the capital stock, but no deduction shall be made for an amount in excess of the taxable value as shown by the tax receipts held by said company or corporation issued and executed by the county treasurer of such other county for the year next preceding. Section 62, division eighteenth, is hereby made to read as follows: Eighteenth. A full description of the real estate owned by such company used in the prosecution of its business; also a description of the real estate not used in the prosecution of its business. Section 68 is hereby amended so as to read as follows: SEC. 68. All persons, companies or corporations owning, controlling or operating any highway or railroad bridge over any stream or river forming the boundary line between this and any other state shall annually, between the 1st and 20th days of February, make out and deliver to the county assessor a statement verified by oath of the president or vice-president, and also oath of the superintendent or secretary making such statement, with reference to the 31st day of December last past, showing: First. The total capital stock of such company or corporation owning, controlling or operating such bridge. Second. The number of capital-stock shares issued and outstanding, and the par and face value of each share. Third. The market value of said shares of stock on the 31st day of December last past; and if said shares have no market value, then the actual value thereof. Fourth. The real estate owned by said company or corporation located within the state of Kansas subject to local taxation within the state, and the location and assessed value thereof in each county, township or city where the same is assessed for local taxation. Fifth. All mortgages upon the whole or any part of its property, together with the dates and the amounts thereof. Sixth. The true value of its franchise, if any, granted under and by virtue of any law of this state or ordinance of any city therein. Seventh. The total amount of indebtedness, except the indebtedness for current expenses, including expenses of accounts paid for the purchase or improvement of the property. Eighth. The amount of capital upon which a dividend was declared the last preceding year. Ninth. The date on which the dividend was declared during the said year ending with the 1st day of the last preceding February. Tenth. The rate per cent. of each dividend declared. Eleventh. The total amount of each dividend declared during the year ending with the 1st day of the last preceding February. Twelfth. Gross earnings during said preceding year up to December 31. Thirteenth. Net earnings during the last said preceding year. Fourteenth. Amount of surplus. Fifteenth. Amount of profit added to the sinking-fund during said year. ing. Sixteenth. Amount of money on hand December 31 last preced Seventeenth. Amount of money on deposit in any bank other than a bank in the state of Kansas. The county assessor to whom such returns shall be made as herein provided, for the purpose of ascertaining the true value of the property owned by said company or corporation so owning and operating such bridge subject to taxation, shall take the aggregate value of all the shares of stock, in case such shares have a market value, and in case they have not, then taking the actual value thereof or the capital of said company or corporation, in whatever manner the same may be divided in case no capital stock shall have been issued or approved by said company or corporation, in that case the whole or any part of the property of such company or corporation shall be encumbered by a mortgage or mortgages, said assessor shall ascertain the true value of such property by adding to the market value of the aggregate shares of stock, or to the value of the capital stock in case there shall be no such shares, the aggregate amounts of such mortgage or mortgages, and the result shall be deemed to be the true value of the property of such company or corporation. Said county assessor shall, for the purpose of ascertaining the true value of the property within the state of Kansas, next ascertain from such statements or otherwise the value of the franchises of the said company or corporation, and shall determine the proportionate value of the property of such company or corporation subject to taxation in the state of Kansas, and in determining such fact shall not be required to apportion the same upon the basis that a portion of the bridge over the river forming a boundary line between this state and any other state is located in such other state, but shall treat and consider the said bridge property as an entirety, deducting from the assessed value in Kansas the reasonable value of that portion of said bridge so located in the adjoining state. Section 75 is hereby amended so as to read as follows: SEC. 75. Said State Tax Commission shall first ascertain the true value of the entire property owned by the said association, company, copartnership or corporation from said statement or otherwise, for that purpose taking the aggregate value of all the shares of stork, in case such shares have a market value, and in case they have none, taking the actual value thereof, or the capital of the said association, company, copartnership, or corporation, in whatever manner the same may be divided, in case no shares of capital stock have been issued: provided, however, that in case the whole or any part of the property of such association, company, copartnership or corporation shall be encumbered by a mortgage or mortgages, said commission shall ascertain the true value of such property by adding to the market value of the aggregate shares of stock, or to the value of the capital stock, in case there shall be no such shares, the aggregate amounts of such mortgage or mortgages, and the result shall be deemed to be the true value of the property of such corporation. But in ascertaining the true value of the property in the corporation, the said State Tax Commission shall consider whether the market value of the shares on the 31st day of December last past shall fairly and justly represent the true value of the property, and if not, then it shall find such value of the property from the average market value for such term of years as the commission may determine, together with its net earnings, dividends, and prospects, which value shall be taken by the commission as the true value of such corporation. Said State Tax Commission shall, for the purpose of ascertaining the true value of the property within the state of Kansas, next ascertain, from such statements or otherwise, the value in the locality where the same is situated of the real estate and personal property situated outside the state of Kansas and not specifically used in the general business of such association, company, copartnership, or corporation, which said values shall be deducted from the gross value of the property as above ascertained; and in case of express companies, the number of shares and value of its capital stock owned for a period of not less than one year by any railroad company or companies over which said express company operates, which value shall be deducted from the gross value of the property as above ascertained. Said State Tax Commission shall next ascertain the true value of the property of such association, company, copartnership, corporation or person within the state of Kansas, by taking the proportion of the whole aggregate value of said association, company, copartnership, corporation or person, as above ascertained, after deducting the value of such property without the state, which the length and value of lines of said association, company, copartnership, corporation, or person, in the case of telegraph and telephone companies, within the state, bears to the total length and value of lines thereof; and in case of express companies, the proportion shall be in the proportion of the whole aggregate value, after such deduction, which the length and value of the lines or routes within the state of Kansas bears to the whole length and value of the lines or routes of such association, company, copartnership, or corporation; and in the case of pipe-line companies, the proportion shall be that proportion of the whole aggregate length, size and value of its pipe lines and other property after such deduction which the length, size and value of the said pipe lines and other property within the state bears to the whole length, size and value of the said lines and other property of such association; and such amount so ascertained, divided by four, shall be deemed and held as the entire assessed value of the property of said association, company, copartnership or corporation within the state of Kansas. From the entire assessed value of the property within the state so ascertained, there shall be deducted by the said board the assessed value for taxation of all the real estate and personal property within the state and subject to local taxation in the counties, townships, and cities, as herein before provided, and the residue of such value so ascertained, after deducting therefrom the assessed value of such local property, shall be by said board assessed to said association. The State Tax Commission, in the case of pipe-line associations, companies, copartnerships, or corporations, shall distribute and apportion to the different counties, townships and cities such residue in the proportion that the length, size and |