prov:value
| - on all moneys loaned, moneys at interest, on hand, or on deposit on the first day of January, and on all moneys invested in the stocks or bonds of any individual, State or corporation, at the time last aforesaid, other than bonds or stocks of this State, or of the Confederate States, and other than the stocks of the banks, and of such railroad companies as have not heretofore declared any dividend
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