(1) The personal property belonging to the business of a merchant or of a manufacturer must be listed in the town or district where the business is carried on.
(2) The personal property of express, transportation, and stage companies must be listed and assessed in the county, town, or district where the property is usually kept.
(3) The personal property of gas and water companies must be listed and assessed in the county, town, or district where the principal works are located. Gas and water mains and pipes laid in roads, streets, or alleys are personal property.