Carroll free press. [volume] (Carrollton [Ohio]) 1834-1861, 1846-03-27

f''E - f'.NrNH'-.HH VI y -ENFtN " ~ " Wv
I'd, shall 30 considered a member NJ FIN.
ily. within The meaning Of lh;s srt.
i4h. ail animals not specified in the
ninth wriioa Of This ari.
18Th. Farming implements, actually ne.
I'd FOR iarrnlng purposes, owned by any
peron engaged IN The hH<iness offsrming.
whirh shall no; lye held 10 include road
waenns, ot wagons usei principally for
other than farming purposes.
18Th. Mechanics in0's, no, rSceedine
In vaRe one hundred and Rhy dollars.
owned BY ary person sclually engaged in
carrying On sny mechanical trsdn or pro-
fession.
I5.h. The hrsd Of evs-v fsmily shall be
entitled to hn'd, exempt from ,axadon, one
row. eight sheen. and four hogs, un'sss
he shall havr other properly over one hum
drfd dollars in vala- Snhrc, IN ioxat'on.
BIZ rhor, ,oirre. md iH mia, n1pHgr, pro.
psfiy 'ha9 BE- TRIED.
Sec, 4. Every person Of mN age and
sound mind, not marrd woman shall
list the rPal and personal properly sn' ~
io taxation. 9f which he IS the ovnar. e..
uata or being in the county in Eh Ch he
resides, and all money. in his possession;
and he shan slso list moneys deposited sub.
jcct 10 bis order. ch-ck or draA, and ere
dts due from or owing hv any pFrso7 NJ
persons. body corporate or polite. whe her
IN or ont OF such county
The properly OF every ward shall be 'is:-
ed by his guardian,
or every minor child having M other
guardian, by his father, II living, If not.
by his mother, ifliving. aud ifneither 'a'h-
pr nor mother be living, by the person haV.
| ing sHch property in charge,
OF evrry wife iy her husband, ifofsonnd
mind, # no., ny herselfi
OF every person for whose benefit pro-
peftv rs held in tfSis., by the iruslFe;
or every estate OF deceased person,
| by the executor or notwithstanding;
OF corporations whose assets aie in the
hands eT receiverr. bv such rsceiversi
OF every company. arm. Iody polite or
corporate. by thp principal errodnting Of
| fleer. partner or agent thereof
Every person teqGired 10 list property on
behalf Of Others, NY The provisions Of this
isprlon. shall list in the same i0wnship in
which he would bp required 10 list il It =urf
property were hi- own, hui he shall lie! u
separately from his own, spPci;ylne in cati
Icase the name nj the person, estate. com
rany or corporation, to whom it belongs,
and all real property and merchants and
manufacturers stock shall be returned for
/ taxation, and taxed in the township ard
town m Whrh it is situated and all other
personal property except such as is taSahlH
for State purposes only shall he entered for
taxation I'm the Tow ship ard town in
which the person charged with the tax
tlerpnn resided ut the Time list thereof
was taken hv the assessor, if sGch person
reside in the c1unty where the property
wss listed; and If not. then such prnpPr,y
shAll he entered for taxation, and taxed in
he township where situated when listed.
any thing in this act to the contrary not
wilhstsndmg.
Sec. 5 Properly Of whatsoever kind
situate or being in any county other than
that In which the owner or owners thereof
or other person required by the forego hE
spclon, to list the same, resides, except
the property Of such companies as are re-
uuirPd to give in statement thereof, in the
township where the principal ofire ofsuch
company IS kept, and merchants and
manufacturers stock which is required to
be listed where the same is situated, shall
lie listed in the township where the same
is situated hy the agent OF the owner or o.
ther pereon having possession or charge
thereof. unless the owner shall list or cat;se
the samr tn be otherwise listed in the town.
ship where such property may be.
Ser. 6. In case portions Of any sspa-
rate percel Of real property, as hereinte-
fore defined. he situate in TWO or mnre diff
terent townships. in consequence Of di-
vision thereof by q township line or lines,
the portion thereof situate III each town.
ship shall be considered separate parcel,
and listed accordingly,
Sec. 7. Properly held under lease,
and belonging TO any religious, literary,
scientific, or benevolent soriety oi i"stitu-
ton, whether Incorporated or nnincorpo-
rated, shall be considered, for all purposes
oil taxation, as the property of the person
so holding The same, and shall be listed as
such by such person or his agent, as in o.
lher casesi hut nothing in this act shall be
so construed as TO subject any land held
Under lease, for any university, college,
or other literary institution, or any other
school land, or lands granted by Congress
for religious purposes, held undera lease,
during the continuance OF such lease, 10
the payment Of any tax from which such
lease-boId estate is exempt by the law au-
thorisng the lease.
Sec. Q. Each person required by this
act 10 list property, shall make out, and al
any time alter ten days from the time o.
leaving notice by lhe township assessor
that stalement Of property subject to tax
alton is required Of Tim, on denan'
Of such assessor, verified by bis oath, ant
deliver to him statement or statement
OF all Frs' onal property. moneys and erea. ne,.
lls' wF,lch, by the provisions ct th.s oS ' .s
he y, required to list for taxation ndi.n Ell
r.wner or holder thereof, or as eua,u,',G'