The Kalida venture. [volume] (Kalida, Ohio) 1841-1865, 1846-03-26

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all real property, and merchants and manu-
facturers' stock, shall be returned for taxa
ton, and taxed in the township and town in
which it is situated; and all other personal
property, except such as is taxable for state
purposes only, shall be entered for taxation
in the township and town in which the per-
son charged with the tax thereon resided, at
the time list thereof was taken by the as
SCISSOR, if such person reside in the county
where such property was listedj and if not,
then such property shall be entered for tax
alton and taxed in the township VIII eresitu-
ated when listed, any thing in this act TO the
contrary Notwithstanding.
Sec. 5. Property 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 foregoing
section to list the same resides except the
property of such companies as are required
to give in a statement thereof, in the town
ship where the principal Office of such com
pany is kept; and merchants and manufac-
turers' stock, which is required 10 be listed
where the same is situate, by the agent OF
the owner, or other person having possession
or charge thereof, unless the owner 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 separate
parcel of real property, as hereinbefore de-
fined, be situate in two or more different
townships, in consequence of division
thereof by township line or lines, the por-
ton thereof situate in each township shall
be considered a separate parcel and listed
accordingly. =,
Sec. 7. Property held under a lease, and
belonging to any religious, literary, scientl-
fic, or benevolent society or institution, whe-
ther incorporated or unincorporated, Shall be
considered for all purposes of 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 other cases; but
; nothing in this act shall be so construed as
to subject any land held under lease from
any university, college, or other literary in
stiution, or any other school 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 lesehold estate is exempt
by the law authorizing the lease.
SEC. 9. 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 state
ment of property subject to taxation is requi-
red of him, on demand of such assessor,
verified by his oath, and deliver TO him a
statement or statements of all peasonal pro-
perty, moneys and credits, which, by the
provisions of this act, he is required 10 list
for taxation, either as owner or holder there
of, or as guardian, parent, husband, trustee,
executor, administrator, receiver, accounting
officer, partner, agent or factor
Sec. 9. 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 thereof;
Third: The number of mules and asses
: over one year and a half old, and the value
| thereof;
Fourth: The number of sheep over six
i months old, and the value thereof;
+ Fifth: The number of hogs over six
months old, and the value thereof; and the
n first day of June, of the year when the
statement is made, snail be taken as the time
9 to which the ages Of all animals subject to
taxation shall refer;
Sixth Every pleasure carriage, of what
g soever kind, and the value thereof;
. Seventh: Every gold or silver watch, and
the value thereof;
Eighth: Every piano forte, and the value
thereof
Ninth: The total value of all other arti-
d cles of personal property which the person
It making such statement is required 10 list
0 Provided, that if such person shall exhibit
e to the assessor The animals or other articles
!, of personal property above enumerated, the
G value of such property so exhibited may be
o omitted in such statement, and the assessor
3 shall, in such case, determine their value
: without requiring the oath of the person
II making such statement, as to the value
' thereof and such person shall, in that case,
: be required only to make oath to the va
lue of the remainder OF the personal pro-
: perty, which he is required TO list as to mo-
/ ney snd credits; such statement shall set
r forth the total amount of moneys and credits,
: as defined in the second section of this act,
after deductng therefrom the amount OF
IT debts which the person making such state
,nent is entitled to deduct agreeably to the
: provisions of this act.
Sec. 10. No person shall be required
. to include in his statement as part. Of the
personal property which he is required to
e list, any share or portion Of the capital stock
or property in any company or corporation,
r which company or corporation is by law ex-
: empt from taxation or is required to list Its