All persons shall, on or before the first day of June of each and every year, furnish the assessor and collector of taxes of the city a full and complete statement, list and schedule, verified by affidavit, of all real and personal property situated in the city, and all personal property located elsewhere, and subject to taxation in the city, owned, held or controlled by them, or in their possession as agent, bailee, warehouseman or custodian on the first day of January next preceding and shall in such statement, list and schedule, state the name and address of the owner or owners of such property.
(Code 1943, Art. 53-1)