The spirit of democracy. [volume] (Woodsfield, Ohio) 1844-1994, 1846-03-14

4 III every estate vi ucCtdScu person,
by the executor or administrator.
| Of corporations whose assets are in
the hands of receivers, by such receiv-
ers;
Ofevery company, firm, body poll
tic or corporate, by the principal ac,
counting r,partner, or agent there
Of;
Every. person required TO list prop
erty on behalf of others, by the pro-
visions Of this section, shall ist it in the
same township in which he would be
required to list it if such property were
his own, but he shall list it separately
from his own, specifying in each case
the name Of the person, estate, compa.
ny or corporation to whom it belongs;
and all real property, and merchants
and manufacturers stock, shall be re-
turned for taxation; and taxed in the
township and town in which it is Stu
ated; and all other personal property,
except such as is taxable for state pur-
poses only, shall be entered for taxa
ton in the township and town in which
the person charged with the tax there
on resided, at the time list thereof
was taken by the assessor, if such per-
son reside in the county where such
property was listed; and if not, then
such property shall-be entered for tax,
alton and taxed in the township where
situated when listed, any thing in this
act to the contrary notwithstanding. e
SEC. 5, Property Of Whatsoever
kind, situate or being in any county
other than that in which the owner'of
owners thereof, or other person, re-
quired by the foregoing section to LIST
the same resides, except the property
of such companies as are required to
give in q statement thereof, in the town
Ship where the principal Office of such
company is kept; and merchants and
manufactures stock, which is required
to be listed where the same is situated
shall be. listed in the township where
the same is situate, by the agent Of the
owner, or other person having posses
sion or charge thereof, unless the own
er shall list or cause the same to be
otherwise listed in the township where
such property may be.
SEC. 6. In case portions of any sep
arate parcel of real property, as here
inbeiore defined, be situate in two or
more different townships, in conse.
quence of u division thereof by town
ship line or lines, the portion thereof
situate in each township shall be con
sidered q separate parcel and listed &C.
cordingly.
Sec. I. Property held under lease
and belonging to any religious, literary
scientific, or benevolent society OF in
siluton, whether Incorporated, shall be
considered, for all purposes Of taxation
as the property Of the person SO hold
ing the same, and shall be listed as such
by such person or his agent, as in Other
cases; but nothing in this act shall be
) SO construed as to subject any land helc
, under q lease from any university, col
| lege, or other literary institution, oil
/, any other shool land or lands granted
by congress for religious purposes, held
under lease, during the continuance
, Of such lease, to the payment Of any
tax from which such leasehoId estate is
exempt by the law authorizing the
, lease.
Sec. 8. Each person required by
this act to list property shall make out
and, at any time after ten days from the
time Of leaving notice by the township
assessor, that a statement Of property
subject to taxation is required Of him.
on demand of such assessor, verified by
his oaLh, and deliver to him statemenl
or statements Of all personal property,
moneys and credits, which, by the pro
visions Of this act, he is required TO IiSt
for taxation. eitheras owner or holder
thereof, or as guardian. parent, husband
trustee, executor. administrator, recelv'
er, accounting oilicegpartner, agent, OF
factor.
SEC. 8. Such statement shall truly
and distinctly set forth,
First: The number Of horses over
two years old, and the value thereof;
Second: The number Of neat cattle
over two years old, and the value there
Of;
Third: The number Of mules and as
ses over one year and half old, and
the value thereof;
Fourth: The number of sheep over
six months old, and the value thereof;
Fifth: The number of hogs over six
months old, and the value thereof, and
the first day Of June, of the year when
the statement is made, shall be taken
as the time to which the ages of all an;
imals subject TO taxation shall refer;
Sixth: Every pleasure carriage, of
whatsoever kind, and the value thereof;
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