67-5-1104. Place of assessment.
Assessments of shares of stock under this part shall be made at the place, ward or district of the town or county in which the corporation, association or company is located.
[Acts 1907, ch. 602, § 24; Shan., § 790a3; Acts 1927, ch. 39, § 1; Code 1932, § 1393; T.C.A. (orig. ed.), § 67-718.]