Vermont watchman and State journal. [volume] (Montpelier, Vt.) 1836-1883, 1841-11-22

where the reside.
All machinery employed in any branch of manuac>
and belonging any corporation company shall be
led TO such corporation company the where such
cney be situated employed and in assessing such stock
holders for he stock manufacturing corporation company
there shall first be deducted from the value thereof the value tie
machinery real belonging corporation compa-
THIRD. All horses asses mules cattle and Sheep kept
in than where the owner may reside shall be assessed
to the the town in which they be kept the first
day of April.
FOURTH All personal estate belonging to persons under guar
an shall be assessed to the guardian in the where the
under guardianship shall reside provided such person
der guardianship reside in this otherwise shall be assessed
TO such guardian in the town where such guardian resides
FIFTH All personal held in by executors admin
saor trustee the income of which to be paid any married
other person. shall be assessed the husband such
married woman or to such other person IN the town which he
is inabtant but such married other person, reside
of the state the shall be assessed such admin
istator, trustee, in the town where he resides.
SIXTH Personal of deceased persons which shall be in
the hands of their administrators and distributed
shall be assessed to the executors or administrators in he
where the deceased last dwet until they shall give notice
the that the said has been distributed and paid
the parties interested therein.
The undivided real of any deceased person
be assessed to his administrator until he shall have
given notice to the listers the sale or division OF the same to-
geher with the of the several purchasers heirs devsee
10 whom ii has been transferred.
Sec. IL. Partners mercantile other business whether
ding in the different towns, may be jointly assessed under
their partnership in the town where their business done
carried for all the personal employed in business
and they have business they shall be
in those several towns for the proportion of property employed
Jointly assessed each partner shall be liable for the whole Of the
tax
Sec. Assessments shall be the following manner
The chosen each SHALL Immediately after
the first of April each year. proceed take the list of all the
persons whose polls liable taxation and also list of all the
personal property owned by Of each liable
to be taxed in the where such liable be taxed
and shall be the duty of such person. demand of either of the
listers within days after such demand exhibit 10 the listers
TOR some one OF tem the true amount his personal property la
BILE taxation according the best OF his knowledge and also the
of much of the debts due from him he shall choose
ito DISCLOSE and such shall neglect to do the listers
shall be satisfied with the expose of such person. made they
shall assess him in such they shall think just and
and the listers shall appaso such personal property at the time
of setting the in the list shall also be the duty of the list
tie time of tax said list, inquire any additional buildings
have been erected since the last assessment OF real estate and So
said listers shall make such additions the of the nd
dvduas who may have erected such buildings they shall deem
also where buildings been destroyed by
fire other accident said listers shall ahae such from the
assessment of the owning such buildings shall deem
to be just.
On before tenth day June A. D. l942 the
listers shall appae all the real in their respective towns at
Its fair cash value and make list of and the number
of the Of the appraisal and the amount centum
the thereof by law liable thereon And
on or before every fifth year thereafter the
listers their respective shall in like appae such
real and make list thereof in the aforesaid, and
such list shall contain the following particulars, to wit
The number and value of all horses mules, cattle
sheep except herein before exempted owned by such
person liable to taxation in such town.
The of public stock securities and the
Der of shares moneyed other corporation with the value
thereof designating the coporaon and II more than one, the
number of shares in each.
THIRD The all debts due from solvent Debtors and
money loaned and debts secured real and all other
and above the of the debts due from such
on the first day of April.
FOURTH. The each SHALL before the first
da July each year, prepare and depose in the Office of the
town clerk in such general list Of the taxable estate their
respective towns in six separate columns follows:
In the first column the of each taxable person.
3D. The number of polls and the which the
Ito be the list by the fourth section of this
3d. The quantity of real owned occupied by such per-
son.
4h In the fourth column the full value of real
5th In the fifth column full value all the taxable personal
owned by such person. after deductng the debts owed
by him.
9th in the sixth column shall be set the per the
value of all real and personal together with the of
the polls which shall be the which all taxes
shall be made assessed and the SHALL the time
depose in the clerks Office, the individual lists, by them
made aforesaid
49, When any shall be assessed trustee guar
dan executor administrator the made shall be set
in the list separate from his individual and with the adj
don of his representative character and the just debts due from
him. his character shall be deducted from the val
of the personal assessed him such character and from
no other estate.
l6 In the Of unoccuPicd real estate shall
be unknown assessors the shall be the list either
in the Of the original grantee by such other description
Judgment of the shall best designate the
IT, any whose shall have been assessed,
shall feel himself aggeed by such such