67-5-1109. Report of partners' interests.
If the president or business manager has a partner or partners, the president or business manager shall, upon the president's or business manager's oath, furnish to the assessor in writing the number of shares, ascertained as above provided, held or owned by such partner or partners in the business, which shares so held shall be assessed where the business is located as specified in § 67-5-1104.
[Acts 1907, ch. 602, § 24; Shan., § 791a3; Code 1932, § 1397; T.C.A. (orig. ed.), § 67-724.]