Show OWNERS O OF PERSONAL PROPERTY PROP PROP- ERTY ERTI ON JANUARY FIRST ARE AUE LIABLE FOR TIlE THE TAXES For some time past there have been beena een eena a nu number ber of livestock bought ought and shipped after atter the first of January Januar The county has lost considerable le taxes taxes tax tax- es through this method each year earThe ear The law Jaw plainly says that all an property proper propel ty owned or in the thc of the thc individual at 12 o'clock noon on January January Jan Jun- uary first becomes a lI lien n on the real estate of the thc owner So it will be e necessary ne ne- cessar for each property owner and amI by y this I mean personal to sell if he has hus not yet et l een assessed with the thc thought in iii mind of paying which owned cd cdon the thc taxes on the stuff he lie own on January 1st For POl example I If Richand Richard Rich Rich- ard and Roe has ten head bead of cattle sheep or hogs on January Januar fir fiat t and cold on January January January Jan Jan- uary second he lie sells i five head of them to John Doe he lie must do so with H 00 11 the understanding um run rue IL wm U u U iu to pay taxes on the tile entire ten leu IH head ud The question of oC collecting taxes on personal property where the thc owner has transferred it after the thc first of January Januar and does no own real estate estate estate es es- tate to which it can be bC e attached is in inthe inthe inthe the hands tot the thc ne general and an nn opinion is expect expected yd at any time |