Section 27-35-9 - Where banks and other companies assessed

All banks and other companies and corporations shall be assessed in the county in which the principal office or place of transacting business is situated; and if there shall be no such principal office or place of business, then in the county or counties in which the business of the bank, company or corporation shall be carried on.Codes, Hutchinson's 1848, ch. 8, art. 17 (7); 1857, ch. 3, art. 15; 1871, § 1668; 1880, § 473; 1892, § 3750; 1906, § 4259; Hemingway's 1917, § 6892; 1930, § 3124; 1942, § 9748.