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        <description>Section 4.

All taxable property except as hereinafter in this section provided,
shall be assessed in the county, city, township, village or district in
which it is situated, in the manner prescribed by law. The property,
including franchises of all railroads operated in this state, and of all
express companies, freight line companies, dining car companies,
sleeping car companies, car equipment companies, or private car line
companies, telegraph or telephone companies, the property of any person…</description>
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