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THE ACT FOR LEVYING TAXES
On al Property in the State according 10
It's true VaiUe.
AUDITORS 0FTTcE, !
Columbus, March 80, 1876. /

SiR-lhe following Instructions have
been prepared in conformity to the provi-
sons Of the "sct for levying taxes on all
property in this State according to its
true value.' Brief explanations are Civ
el for the purpose Of enabling Town
ship Assessors aud persons from whom
statements are required, to understand
fully their duty under the Jaw.
The first section declares, that all proper
tNreaI and personal, within this State, and
the moneys and credits Of persons residing
therein, shall be- subject to taxation, ex-
cept such as is expressly exempted.
EXEMPTIONS.
The exemptions Of personal property are
particularly specified in the 4lh, 5th, 9sh,
10Th, lIth, l2tb, 18Th, 14th, 18th. 10th,
and 18th clauses ofthe third section. Spe-
cialexemptions are, also, made in the 10Th,
Ilih, l2th, 18th. and 18th sections of the
law. Most 81 thtse exemptions are so
clear and explicit, that no explanation Of
them Is necessary.
The eleventh item of tho third section
excmpts all kitchen furniture, which in
cudes all property commonly kept and u.
sed in kitchens, and the beds ana bed
ding, including bedsteads, belonging to
private families, without regard to their
value, and, also, other household lunliL
ture and hooks belonging to any family,
not exceeding one hundred dollars in vaI-
ue,
In making out the statement, no notice
need be taken Of kitchen furniture, heds
and bedding Of private families, the whole
being exempted. All other household fer
niture and books being valued, and from
the gross amount one hundred dollars is to
be deducted, if It exceeds that rum, and
the balance included in the statement.
Keepers Of toverns and boarding houses
are entitled to hold, exempt from taxation,
kitchen furniture and beds and bedding
not exceeding in value two hundred dol
lars, and, also, other household furniture
and books not exceeding in value one bun.
dred dollars. In making out their state
ment, keepers of taverns and hcarding
houses should value all their kitchen and
household furniture, beds, and bedding,
and books, and from the gross amount de-
duct three hundred doNats; the balance is
the sum to be included in their statement,
Stocks or shares Of companies exempt
from taxation, or which are required by
law, ~ list their capital or property, or
which are taxed on their income, profits
or dividends, are not TO be included in the
statement required of private individuals,
who are the holders of the stock or shares
of such companies. (See section i0.)
Claims or demands for property sold,
work done, or services rendered, having
no connection with the Ioaning Of money,
when the credit is given for a time not eH-
ceeding six months and where there has
been no agreement or understanding for
a continuance Of the credit beyond six
months, are not "credits" subject to taxa
ton, nor are they subject to be taxed after
the expiration ofthc 6 months, unless there
has been some new arrangement or under-
standing for their continuance. II such
claims or credits are assigned or transfer
red, they are subject to taxation in the
hands of the person to whom they have
been assigned or transferred.
PERSONAL PROPERTY TO BE LIS
TED.
No explanation is deemed necessary as
to the property to be included in the first
eight items Of the statement.
If the whole, or any part Of the proper
ty enumerated in these items is exhibited
to the assessor, the owner or person ma
king the statement is not bound to swear
to the value Of the animals or articles so
exhibited: and In this case the value will
be omitted in the statement, and the COL
umn for the value will be left blank oppo-
site 20 the animals OF articles exhibited,
but the number must be stated in the prop
er column, and sworn to, as prescribed in
the affidavit attached to the statement.
The ninth item of tie statement being
personal property not enumerated, must
include all personal property, Except mer-
chants AMI manufacturers slock,) which
is not expressly exempted, or included in
the specified articles, sNch as household
furniture, stoch+ in companies not other
wise taxed or listed, sl!arns in STEAMBOATS,
and other boats, agricultural Prn iuctions.
wool -four, pork, lumber, brick, sloro,