Section 2094 requires the listing of the property of a corporation by the president, agent, or officer thereof. Section 2110 requires the listing of the paid-up capital, and also prescribes a method for arriving at any excess value attaching to it above its taxable property, and for listing it as “bonds or stocks” under subdivision 23 of § 2103. Clearly this section is only applicable to domestic corporations, since that is the extent of the taxing jurisdiction of the state with reference to this species of property. These statutory provisions clearly require the property of corporations generally to be listed and taxed the same as that of individuals, and, to avoid double taxation, they relieve individuals from returning their shares in corporations so taxed. But in the case of banks the stock is listed in the name of the individual owner (§ 2115) in harmony with the requirements of the National Banking Act (13 Stat. 99), as will be noted more particularly later. These provisions are not applicable to stock in foreign corporations, which must, of course, be listed by the owner. Section 2103 which specifies the items of the assessment list carries out the plan of the foregoing substantive requirements in the following paragraphs.
“19. The amount of moneys other than of banks, bankers, brokers or stock jobbers.
“20, The amount of credits other than of banks, bankers, brokers. and stock jobbers.
“21, The amount and value of bonds and stocks, other than bank stock.
“22, The number of shares of bank stock and the value thereof.
“23. The amount and value of shares of capital stock of companies. and associations not incorporated by the laws of the state.”
By way of emphasis we repeat that under § 2110, corporate excess of domestic corporations is required to be listed under item 23, quoted above, which item would otherwise normally contain only the shares of stock owned by individuals in foreign corporations. This was the condition of the law at the time of the adoption of the Money and Credits Act of 1917 (Laws 1917, chap. 230), and it is only in the light of the pre-existing laws that it can be properly construed. Now this act, consistent with | 19 and 20 quoted above (see, also, § 2075), excepts the: moneys and credits of banks from the imposition of the mill tax but it exempts money and credits generally, “including bonds and stocks,’” from all other taxes than the mill tax thereby imposed, and repeals all
