The Caledonian. [volume] (St. Johnsbury, Vt.) 1837-1867, 1841-11-30

SequestoTeu or used Tor puDlc, plous, w ap'c
uses,
THIRD All household furniture Of every per-
son, not exceeding live hundred dollars IN value,
and all wearing apparel, all private ana profession
al libraries, all farmers and mechanics tools ne
cessnry 10 carry on the ord mary business OF their
respective occupulons,and such provisions as shall
appear 10 the assGssOrs be necessary for the con
sumption Of the family OF such person nr ono year,
and The polls of such persons as me listers snail
deem so infrm to be unfit subjects ct thxnlion,
ana all sheep, cattle aud horses when nave not
been wIniored one winter aud hay ana olner pro
duce sufficient 10 winter ont his stock, ana al,
lands leased by the several towns for the purposes
oi education, such as common schooi iands, ana
also lands owned by, or leased for The use oi col
leges, academies, or other public Schools ana an
lands leased for the support of the gospe -hnt HE
private buildings situated on the landS aforesaid
shall not be exempt from taxation, but shall he APP
praised and sst in the list of the owner thereof In
the same manner as other real estate
SIC. 6. All real estate shall be assessed and sci
in the list in the town where such estate Is sltun
ted To- the person no shall be the last owner or
thereof, the first day of April In each
year; and in such estate is morigaged, tho
m"rtgagnr shall, for all The purposes OF taxation,
be deemed the owner, until the mortgage snail
take possession, after which tho mortgage shall
be deemed the ownei ..
SEC. Z. All whnrves erected in any Of the wa.
ters Of Lake Champain and not withIH the limits
OF any town. with all the buildings thereon, shall
for the purposes of taxation, bc deemed as being
within The town adjoining which they are situated
SEC. B. All real estate subject IL taXauon, as
sessed aud placed n tio list as provided III this
aci, shall be held for the payment OF NIL taseS, To-
galiy ASSESSED thereon, aud may be sold Tor the
payment OF such taxes in the same manner a. II
such eslae was owned by the person 10 whom the
same shall be assessed, at the Time Of assessment,
and AT the time of sale.
SEC. g. All personal estate liable Ia taxation
shall ,(except in the enumerated in the follow
ing sec;on,) be assessed 10 the person who owned
the the first day OF April In each year,
provided, he, on that day shall be an lnhdbtaht
Of This state.
SEC 10. The excepted cases referred TO in the
preceding section, are The following, to wit:
FIRsr. All goods, wares and merchandise, or
any Other stock IN trade, including stock employed
III the business of any of the mechanic arts, IN any
town in tins state, other than where the owner
resides, shall be taxed those towns, the owners
hire occupy stores, wharves, or shops therein,
aud shall moi be taxable where the owners reside.
SECOND. All machinery employed III any
bI anch of manufacture, aud belonging 10 any cor
poTaion or company shall be assessed To such cor"
puratlon company IN the town where such tua.
cblnerY may be situated or employed, and IN asses
sing such Stockholders for the stock IN ANY manu-
featuring corporation or company, there shan hrsl
be deducted from the value thereof the value OF
:he machinery aud real estate belonging 10 such
corporation or company.
THIRD. All horses, asses, mules, neat catle
and sheep, kept i'll Il town other than where the
owner may reside shall DO assessed to the owner
in the town in which they may be 50 Kept on The
the first day Of April
ForRTH. All personal estate belonging TO per-
guardian in The Town where the person so under
guardianship shalt reside, provided such person SO
yuder guard anship reside III Ihs state, other wise
II shall be assassed TO such guardian III the town
whore such guardian resides.
FIFTH. All personal estate held in trust by an
executor, administrator or trustee, the income OF
which is to be pad To any married woman or 9th
person. shall bo assessed 10 tho husband vi such
married woman, such other person IN the
town Of which lie Is an inhabitnnt, but II such
married woman, ur other person, reside oat oi The
state tie same shall he ASSESSED To such executor,
administrator, OF trustee, in the town whore he re-
sides.
SIXTH. Personal estate of deceased persons,
which shall he IN the hands of their executors or
aid nstralors and not distJlbuled shall BIO asses
sed to the executors OF administrators IN Tho town
where the deceased person last dweIt unui they
shall give notice To the assessors that the SAD es
tate has been distributed and paid 10 the parties in
teresied therein.
SEC. H.. The undivid ed real estate OF any de
ceased person shall be assessed 10 his executor
ad islrator until he shall have given notice 10
the listers of the sale or vision OF the same, TO
gether with the names oil the several purchasers,
heirs, devisees To whom it has been transferred.
SEC. IL Partners in mercantile or other bust
ness, whether residing IN the same or different
towns, may be jointly assessed under their part.
nership name in the Town where their business Is
done carried on, Tor all the personal estate en-
played in suc! business and II they have business
III two more towns, they shall be taxed in those
several towns, for the proportion OF property ems
ployed in such towns respectively, and N al cases
where partners are So jointly assessed, each part
ncr shall be liable for the hole Of the tax
SEC. Is Assessments shall be made in The
following manner:
The assessors chosen in each town shall, on or
Immediately after the first day OF April, in each
year, proceed TO take list OF all tho persons whose
polls liable taxation, and also list OF all the
personal property owned by. or in possession OF,
euch person liable TO be taxed, in The town where
such person is liable be taxed; and il shall be
the duty of such person, on demand OF either OF the
listers, or within ten days after such demand, TO
exhibit to the listers OF some one ofthem, the true
amount OF his personal property liable to taxation,
according to tho best of hs Knowledge, and also
the amount Of so much Of the debts due from him
he shalt chose TO Disclose; and If such person
sha II neglect do so, or tho listers shall not be
satisfied with The expose of such person, so made,
they shall assess hln in such sum as they shall
think just and reasonable; aud the listers shall APP
praise such personal property at Tue tAe oil setting
ne same IN the list. 1t shall also be the duty ui
the listers the Tune OF taking sad list, to inquire
it any additional buildings have been erected since
the last assessment of real estate, and 1t SO, said
listers shall make sIch additions to The assessments |
of the indV luuls who may have erected such
buildings, as they shall deem tn be just, and also |
W here buildings may have been destroyed by fire |