Rutland herald. [volume] (Rutland, Vt.) 1823-1847, 1841-12-07


,a,inoss Of any oDhsw-sfianie arts in any town in
,.,, Stale o,hcr than where the resides shall |
H. ,atei IN those towns. Il the owners hire or occu-
NJ sores wharves, or shops therein, and shall not
4, atahle where the owners reside
S,,oa3 All the machinery employed in any /
t-rrch of manufacture. and belonging 10 any corpo.
rs,on or company, shall b. ASSESSED such oorpor
,t,ou or company in the town where such machine.
~ may be- situated employed and in assessing
..eh stockholders for the stock in any manuiaciur-
ING corporation or company, there shall frs be- de-
d1-,d from the value thereof the value Of the ina.
,t1sfy and real estate belonging to such corpora.
,.s ~ Company
7Yi-i All horses asses, mules neat cattle and
shop kcIk IN q town other than where the owner
nar reside shall be assessed to the owner in the
town 10 which they may be 50 kept on the frs, day
q, April
Faurh All personal estate belonging to persons
under guardianship shall be ASSESSED to the guardian
n ,hc town where the person under guardianship
siaIl reside, provided such person under guar
dan,hip reside in this State otherwise shall be as
s-sd 20 such guardian in the town where such
guardian resides
FIN Al personal estate held in trus, BIZ All TX.
o5u,or administrator trustee the income of which
D.. 90 be paid to any married woman or other person
shall be assessed to the husband Of such married
woman, to such other person in the town Of which
be is an nhabant, but If such married woman, or
be assessed to such executor administrator,
tee, IN the town where he resides
SiTh Personal estate OF deceased persons, which
shall be in the hands of their executors admins
traitors and no, distributed shall be assessed to the
executors or administrators in the town where the
deceased person last dwct until they shall give no
ce to the tina, the said has been dis
trbued and paid to the parties interested therein
SEC II The undivided real estate of any de-
ceased person shall be assessed 10 his executor adj
ulinistraior until he shall have given notice to the
listers of the sale division of the same, together
with the of the several purchasers, heirs, OF
dcvisccs to whom it has been transferred
SEC ~ Partners in mercantile other business
whether residing in the same different towns may
be oIntiy assessed under their partnership name in
the town where their business is done carried on
for all the personal estate employed in such business
and If they have business IN two or more towns. the,
shall be taxed in those several towns, for the proper
ton of property employed in such towns respective
ly and in all cases where partners are so Jointly as
scsscd. each partner shall be liable for the whole o
the tax.
SEC 10 Assessments shall be made in the fol
lowing manner:
The assessors chosen in each town shall on o
Immediately after the first of April, in each year
proceed to take the list of all the persons whose poll
liable TO taxation and also list of all the per
sonal property owned by, or in possession OF, eacl
person liable To be taxed, in the town where sucl
person is liable to be taxed and ii shall be the dut
of such person or demand Of either of the listers,
within ten days after such demand, to exhibit to tn
listers some Of them. the true amount of hi
personal property liable to taxation according to tn
best of his knowledge and also the amount of s.
much of the debts due from him as he shall choos
10 disclose and if such person shall neglect to d.
So or the listers shall not be satisfied with the eS
pose of such person, made they shall assess hin
in such sum they shall think Just and reasonable
and the listers shall appraise such personal proper
at the tune OF setting the same in the list Ii sha
also be the duty of the lister at the time of takin
said list to inquire if any additional buildings hav
been erected since the last real estate an
if So said listers shall make such additions to the Al
sesSments of the individuals who may have erecte
such buildings as they shall deem to be Just and a
where buildings may have been destroyed by fiji
or other accident, said listers shall abae such sun
from the assessment of the persons owning sue
buildings as they shall deem to be jus
SIC IA On or before the 10th day of June
ID ls42, the listers shall appTase all the real esta
m their respective towns at its fair cash value,
make a list of the same and set the number of acre
the amount OF the appraisal and the amount per ce
tum TO the owners thereof as are by law liable to pa
taxes thereon. And on before the tenth day
June in every fifth year thereafter, the listers of the
respective towns shall in like manner appraise
real estate and make a list thereof in the riann
aforesaid, and such list shall contain the lolowir
particulars, to wit
First The number and value of all horse. mule
asses cattle and sheep, excep, is herein before
cmpted, owned by such person liable to taxation
such town
Second The amount of public stock securit,
and the number of shares in any moneyed or 9th
corporation, with the value thereof designating d
corporation, and if more than one the number
shares in each
Third The amount Of all debt. due from solve
debtors and money loaned and debts secured on rc
estate and all other personal estate liable to taxai
as specified in the third section Of this act a
above the amour, Of the debts due from such pers
the frs day Of April
Fourfh The asssssors IN each town shall on
before the irN day OF July IN each year prepare a
dcpositc IN the office Of the town clerk IN such ton
a general lis Of the taxable estate IN their respects
towns IN SIX separate columns as follows
Isl In the frsi column the naHle Of each taxai
person
"a The number of polls and the amount al viii
ihs same Is to be ST in the lis By the fourth sect
ni tins act
81 The quantity Of real estate owned or oceuP
by such person