All property, whether real or personal, in this state; all moneys, credits, investments in bonds, stocks, joint-stock companies, or otherwise, of persons residing therein; the property of corporations; and the property of all banks or banking companies and of all bankers and brokers shall be subject to taxation. Such property, moneys, credits, investments in bonds, stocks, joint-stock companies, or otherwise, or the value thereof, shall be entered on the list of taxable property for that purpose.Acts 1883, No. 114, § 2, p. 199; C. & M. Dig., § 9853; Pope's Dig., § 13597; A.S.A. 1947, § 84-201. All property, whether real or personal, in this state; all moneys, credits, investments in bonds, stocks, joint-stock companies, or otherwise, of persons residing therein; the property of corporations; and the property of all banks or banking companies and of all bankers and brokers shall be subject to taxation. Such property, moneys, credits, investments in bonds, stocks, joint-stock companies, or otherwise, or the value thereof, shall be entered on the list of taxable property for that purpose.Acts 1883, No. 114, § 2, p. 199; C. & M. Dig., § 9853; Pope's Dig., § 13597; A.S.A. 1947, § 84-201.
Arkansas Legal Code