Vermont watchman and State journal. [volume] (Montpelier, Vt.) 1836-1883, 1841-11-22
16.-AN ACT, RELATING TO THE GRAND LIST.
hereby enacted 6u The General assembly Of The Slae Of Ter01


IS hereby enacted by the General assembly Of the Stale Of Veom
SEC l. All real and estate owned by the inhabitants Of
situated in this Shall hereafter be set in the Grand List at
cent of its value and be liable to taxaton subject the
exceptions hereinafter specified.
SEC. @ The real shall be construed all
lands within this all buildings affixed to the all trees
and underwood growing thereon and all minerals quarres
and fossils in and under the
SEC g. The personal estate, used in this act shall be
construed include all cha moneys and effects of de-
scpon all ships and vessels whether home abroad all debts
due from solvent Debtors whether account contract
bond mortgage other security whether such debt due at the
time of making said list become due hereae all money
loaned debts secured real personal where by the
contract such is 10 be conveyed the of the
loaned or any part thereof with or without interest all public
stock securities all stock moned other corporations whet
err incorporated in this state except such stock be
owned corporations of this and taxed the state where
such corporation is located.
SEC 4. All polls of the citizens state the age
of wenyone years and under the age Of sixty years. shall be
in the list at dollar each.
Sec 5. The following property shall be exempt from aXaion
and shall not be set in the list
FIRST All real and personal estate owned by this the
United States
SECOND All real and personal granted, sequeseed
used for public pious charitable
Third All household furniture of every person. exceeding
five hundred dollars in value, and all wearing apparel all private
and professional libraries all farmers and mechanics tools
carry ordinary business of their respective occuraons
and such provisions shall appear the
for the consumption of the family of such person and
the polls of such the listers shall deem nm be
unfit subjects of taxation and all sheep cattle and horses which have
not been wnered winter and hay and other produce sufficient
to winter out his stock and all lands leased by the several for
lands owned by leased for the colleges academies other
public schools and all lands leased for the support of the gospel
but the private buildings situated the lands aforesaid shall
be exempt from taxation but shall be appraised and the list
oft thereof in the other real
Sec g. All real shall be assessed and the list
the town where such estate situated the who shall be
the last possesor thereof the first day of April in each
year and in such is mogaged the morgagor shall
for all the purposes of taXaton be deemed the until the
mortgage shall take possession after which the mortgage shall be
deemed the owner.
SEC T. All wharves erected any of the of Lake Cham
the inic
thereon SHALL for the purposes of TAXATION be deemed being with
in the town adjoining which they situated
Sec g. All real estate subject taxation assessed aud placed
in the list provided in this shall be held for the payment
all legally assessed thereon and may be sold for payment
of such the if such owned by
the person whom the shall be assessed the of
sessment and at the time of sale.
Sec g. All personal estate liable to taxation SHALL Except in
the enumerated in the following section be assessed to the
who owned the the first day of April each
provided he, that day. shall be inablant of this
Sec TO- The excepted referred the preceding section
e the following, TO wit
FIRsr. All goods and merchandise any other stock
trade including stock employed the business of of the
mechanic arts in town in this state other than where the