SEC. XXXVI. Be it further enacted, That all persons owning or claiming personal property of any and every kind, sort or description, subject to taxation, living or residing within the corporate limits of said city, or who is engaged in any sort of business or calling, either by himself or agent, in said city, shall, on or by the first day of July of each year, make a return of the same to the Tax Assessor, together with the value of the same on the first day of May of each year, under oath and upon the blanks furnished by the City Tax Assessor; in which returns all the personal property owned by the person on the first day of May must be included, and all the following facts and questions must be fully set forth and answered:

[…]

30th. What is the value of your guns, pistols, bowie knives and such articles?