Twenty-fifth. The amount of stock and furniture of eating houses.

Twenty-sixth. Billiard or pool tables.

Twenty-seventh. The value of elevators, warehouses and improvements on land, the title to which is vested in a railroad company.

Twenty-eighth. The value of improvements on land, the fee of which is still vested in the United States or this State.

Twenty-ninth. The value of all other articles of personal property not included in the preceding items.

The above list may be extended at the discretion of the State Board of Equalization or board of county commissioners, so as to obtain such facts as they may deem advisable.

History. L. 1909, p. 580. Revision: Requirement that clerk forward blanks to assessors liminated, being covered by following section.

McNeal v. Ritterbusch, 29 Okla. 223, 116 Pac. 778; In re Indian Territory Illuminating Oil Co., 43 Okla. 307, 142 Pac. 997; In re Appeal of McNeal, 35 Okla. 17, 128 Pac. 285.

Section 24. Meeting to Determine Method of Valuation.

(Section 7320, Revised Laws of Oklahoma, 1910.)

(94) The several township, city and town assessors shall meet at the county seats of their respective counties on the second Monday of January of each year and agree upon an equal fair cash basis of valuation of such property as they may be called upon to assess. It shall be the duty of the county clerk of each county to notify each township, city or town assessor at least ten days previous to the date of such meeting, and he shall at said meeting furnish to said assessors the notices, blank forms and instructions provided by the State Board of Equalization, necessary for the proper assessment of the several townships, cities and towns.*

History. L. 1903, p. 269; effective date not indicated. in language.

Revision: Minor changes

McNeal v. Ritterbusch, 29 Okla. 223, 116 Pac. 778.

*The office of township assessor and the township board of equalization were abolished by the provisions of chapter 152, Session Laws of Oklahoma, 1911.

Section 25. Duty of Assessor.

(Section 7321, Revised Laws of Oklahoma, 1910.)

(95) In order to make such assessments, such assessor shall demand from each person and firm and from the president, cashier, treasurer or managing agent of each corporation, association or company within his city, town or township, a statement under oath or affirmation of all the real estate within the city, town or township and personal property owned, claimed or in use, possession or control of such person, firm, corporation, association or company, whether held by the party sworn for himself or as agent for another, and shall set out in such sworn statement an itemized account of all classes of property, subject by law to assessment, by him so held or controlled. If any person, firm, officer or agent shall neglect or refuse, on demand of the assessor, to give under oath or affirmation, a statement required by this section, the assessor shall ascertain and estimate from the best information he can obtain, the number, amount and cash value of all the several species of property required, and shall list the same accordingly, and the value so fixed by the assessor shall not be refused by the board of equalization.

History. L. 1909, p. 582. Revision: References to "village" eliminated- there being no such municipalities in this State.

McNeal v. Ritterbusch, 29 Okla. 223, 116 Pac. 778; Appeal of MeNeal, 35 Okla. 17, 128 Pac. 285.

Section 26. List to Be Signed and Sworn To.

(Section 7322. Revised Laws of Oklahoma, 1910.)

(96) If the owner of any property not listed by another person shall be absent or unknown to the assessor, he shall ascertain and estimate the value thereof, and if the name of such owner be known to the assessor the property shall be assessed in his, her, or their name; if unknown to the assessor, the property shall be assessed to "unknown owner." The list shall be signed and sworn to by the person making it, and the oath thereto may be administered by the assessor or his deputy, or by any other officer authorized to administer oaths, and shall be

certified by him, and the oath may be printed upon the blank form and shall be in substance as follows:

“I, A. B., do solemnly swear (or affirm) that I have listed above and within, all the lands, town and city lots, personal property, money and credits subject by law to taxation and owned, used, possessed or controlled by me, or by law required to be listed by me for any other person or persons as guardian, husband, parent, trustee, executor, administrator, receiver, accounting officer, partner, factor, bailee, or agent, according to the best of my knowledge."

History. L. 1909, p. 582.

McNeal v. Ritterbusch, 29 Okla. 223, 116 Pac. 778.

Section 27.

Penalty for Refusal to List.

(Section 7323, Revised Laws of Oklahoma, 1910.)

(97) In case any person required to render the list under oath, fail or refuse to do so, the assessor in order to perform his duty so required in the second preceding section, shall list the property of such person and as a penalty shall add fifty per cent to the actual value thereof, and he may examine on oath any person whom he supposes to have knowledge in relation to the property required to be listed; and if any person refuse to testify when so required, he shall forfeit the sum of five dollars, to be recovered in civil action in the name and to the use of the proper county; and the assessor shall make a minute of the names of persons refusing to swear to such list or testify in relation to property, and shall note the same on the list and return the same to the board of county commissioners.

History. I. 1909, p. 582.

McNeal v. Ritterbusch, 29 Okla. 223, 116 Pac. 778.

Section 28. Duty of Assessor When Owner Refuses to

List.

(Section 7324, Revised Laws of Oklahoma, 1910.)

(98) The said statements of persons refusing to swear shall be endorsed with the name of the person whose property is therein listed, and the assessors shall file them in alphabetical order, and return them to office of

the county clerk by the first Monday of May next ensuing, at which time, or before, he shall also prepare and deliver his assessment roll correctly copied and each page of said roll correctly footed, showing the total number and value of such class of property, and shall carry the total footings of each page to the abstract in the back of the book and correctly foot the same, so it will show the total number and value of each class of property in his township; and no county clerk shall receive said assessment roll until the same is correctly balanced and footed. All property is to be valued to the assessor, by the person whose duty it is to list the same, but the assessor may place a different value on the same if he is satisfied that the value so given is not correct, and he shall give to the person so listing the same a copy of the schedule; and the assessor shall seek to have assessed the same classes of property at a uniform value throughout the county.

History. L. 1909, p. 583.

McNeal v. Ritterbusch, 29 Okla. 223, 116 Pac. 778.

Section 29.

Assessors May Examine Person Under Oath.

(Section 7325, Revised Laws of Oklahoma, 1910.)

(99) Whenever the assessor shall be of opinion that the person listing property for himself, or for any other person, company, or corporation, has not made a full, fair, and complete list thereof, he may examine such person under oath in regard to the amount of the property he is required to list.

History. L. 1909, p. 583.

McNeal v. Ritterbusch, 29 Okla. 223, 116 Pac. 778.

Section 30. Oath of Assessor.

(Section 7326, Revised Laws of Oklahoma, 1910.)

(100) The assessor shall take and subscribe an oath to be certified by the officer administering it, and attach it to the assessment roll, which oath is to be in substance as follows:

"I, A. B., county (or township) assessor, in and for --county, State of Oklahoma, do solemnly swear

or affirm that the value of all property, moneys and credits, of which a statement has been made and verified by the oath of the person required to list the same, is hereby truly returned as set forth in such statement; that in every case where I have been required to ascertain the amount of value of the property of any person or body corporate, I have diligently and to the best means in my power, endeavored to ascertain the true amount of value; that, as I verily believe, the full value thereof is set forth in the above returns; and that in no case have I knowingly omitted to demand of any person of whom I was required to make it a statement of the amount and value of his property which he was required by law to list, nor have I connived at any violation or evasion of any of the requirements of the law in relation to the assessment of property for taxation.

History. L. 1909, p. 584.

McNeal v. Ritterbusch, 29 Okla. 223, 116 Pac. 778; Board of Commissioners of Garfield County v. Field, 162 Pac. 733.

Section 31. Perjury to Give False List.

(Section 7327, Revised Laws of Oklahoma, 1910.)

(101) If any person shall wilfully make or give under oath or affirmation, a false list of his taxable property, or a false list of the taxable property in use or possession or under his control, and required by law to be listed by him, or place a false value thereon, such person shall be deemed guilty of perjury and upon conviction thereof shall be punished therefor as is by law provided for the punishment of perjury.

History. L. 1909, p. 584. Revision: Alternative feminine and plural-"her or them" eliminated as useless; see Secs. 2943-4, Ch. "Definitions and General Provisions." McNeal v. Ritterbusch, 29 Okla. 223, 116 Pac. 778.

Section 32. Penalty for Collusion of Officer and Owner. (Section 7328, Revised Laws of Oklahoma, 1910.)

(102) If any assessor or county commissioner shall enter into any contract, agreement or understanding with the owner of any personal property, or his agent, whereby and pursuant to which such property is to be assessed at less than its cash value in consideration that the owner or owners of such property shall remove or cause to be