Rutland herald. [volume] (Rutland, Vt.) 1823-1847, 1841-12-07
Nov, II, 1871.
I6.-An Act. relating {,

lo-An Act, relating to the Grand List
II IS hereby enacted By the General Assembly Of
the State Of Vermont, as follows:
SEC | All real and personal estate owned BY
the inhabitants Of situated in this State shall here
after be set in the Grand List at one per cent Of,
value and be liable to taxation subject to the c19
tons hereinafter specified
SEC 2. The term real estate shal be construct
mean all lands within this State all buildings afr
ed to the same, all trees and underwood grown,
thereon, and all mines, minerals, quarries and ocG
in and under the same.
SEC g. The term personal estate, ms used in tbs
act, shall be construed to include all chattcs no
neys and effects of every description, all ship, nd
vessels, whether at home or abroad all debts he
from solvent debtors, whether on account mote 20
contract bond, mortgage or other security whe,tg
such debt is due at the time of making said ist 0r@
become due thereafter all money loaned or detg
secured on real or personal estate, where by the
contract, such estate is to be conveyed on the pay
ment of the sum loaned, any part thereof with o.
without interest all public stock or securities al
stock IN monled or other corporations, whether 10
corporated IN this State not, except such stock
may be owned in corporations out of this STATE aM
taxed in the State where such corporation is located
SEC. A. All polls of the male citizens of this State
over the age oftwenty-one years, and under th age
OF sixty years, shall be SCI in the list at dollar
each
SEC. s. The following property shall be esenf
from taxation, and shall not be set in the lis,
First All real and personal estate owned by tas
State OF the United States
Second. All real and personal estate granted .
questered or used for public, pous or charlats
uses
Third. All household furniture of every person
not exceeding five hundred dollars in value. and al
wearing apparel, all private and professional ho7'
ries, all farmers and mechanics tools Necessary 20
carry on the ordinary business of their respective NJ
equations and such provisions as shall appear 70 h'
assessors to be necessary for the consumption Of ne
family of such person for one year, and the polls Oh
such persons as the listers shall deem inhnn az %
be unfit subjects for TAXATION and all sheep cah'
and horses which have not been wintcrd one "IA'
ter, and hay and other produce sufficient 10 WINE,
out his stock and all lands leased by the several
towns for the purposes Of education such as comma
school lands and also lands owned by or lcas'd ~
the colleges academies, or other pubic hoof
and all lands leased for the support Of the g1,P 20
but the prvtte buildings situated on TIN hni, a'f'
said shall not be exempt from taxation bun shat =
/ appraised and set IN the list Of the owBc He'o'
! the same manner as other real estate
SIC g. All real estate shall be- Cssd and Ut
( the list in the town where such esate j, stua4
/ the person who shall be- the laa owscr or p0syss
thereof, on the first day Of April in each year a'
IN case such estate is morgaged the morgagef shan
for all the purposes Of taxation be deemed me own
er until the mortgage shall take possession. '''
which the mortgage shall be deemed The own'f
! SEC. 7. All wharves erected in any Of be VAR
Of Lake CHAMPAIGN and no, within The limits of on
town, with all the buildings thereon, shall l'f "
purposes Of taxation, be deemed as being within -
town adjoining which they are situated
| SEC z. Any real estate subject 10 taxation as''
ed and placed in the list provided m this aci --
be held for the paynen, Of all taxes legally as''
thereon, and may BE- sold for the payment Oh ''
taxes IN the same manner as II aich estate was o'i
cd by the person TO whom The same shall b' o''