Accounts and notes included in merchant's valuation

Each merchant in giving a list of value of personal property as provided in § 26-26-1203 shall include in the valuation all good balances of accounts on his or her books and all notes at their true value in money, and the list shall be rendered under oath as prescribed in cases of personal property. Acts 1883, No. 114, § 27, p. 199; C. & M. Dig., § 9943; Pope's Dig., § 13727; A.S.A. 1947, § 84-430. Each merchant in giving a list of value of personal property as provided in § 26-26-1203 shall include in the valuation all good balances of accounts on his or her books and all notes at their true value in money, and the list shall be rendered under oath as prescribed in cases of personal property. Acts 1883, No. 114, § 27, p. 199; C. & M. Dig., § 9943; Pope's Dig., § 13727; A.S.A. 1947, § 84-430.