The spirit of democracy. [volume] (Woodsfield, Ohio) 1844-1994, 1846-03-14
! LaWS OF OHIO.
AN1CT
For ievying tarss on all property in Mis
State according 10 its true value.

Stdte according 10 ats true Cdiue.
SEC. l.. Bell enacted By the General
Assembly Of the Stale Of Ohio, That all
property, whether real or personal,
within this state, and the moneys and
credits Of persons residing therein, ex-
cept such as is hereinafter expressly ex-
empted, shall be subject to taxation;an
such property, moneys and credits, or
the value thereof, shall be entered on
the lists of taxable property, for that
purpose, IN the manner prescribed by
this act.
DEFINITIONS.
SEC. 2. The terms "real property"
and "laRd," wherever used in this act,
shall be held to mean and include not
only the land itself, whether laid out in
town lots, orsotherwise, with all things
contained therein, but also oall, buildings
structures and improvements, treesand
other fixtures of whatsoever kind there
on, and all rights and privileges belong
ing, or in any wise appertaining there
to, including all stoves in any building
belonging to the owner ofsuch building,
and used instead Of ffreplaces.
The term "personal property" wher-
ever used in this act, shall be held to
mean and include ,r<sq
lst. Every tangible thing, being the
subject Of ofownership, whether animate
or inanimate, other than money, and
not forming part of any parcel OF real
property, as hereinbeiore defined.
cd. The capital stock, undived prof
its, and all other means, not forming
part of the capital stock, ofevery com
pany, whether incorporated or unin-
corporated, and every share, portion or
interestm such stock, profits or means,
by whatsoever name the same may be
designated, inclusive Of every share or
portion, right or interest, either legal
or equitable, in and to every ship, yes
sci or boat, of whatsoever name or de-
scription, used, or designed to be used,
either exclusively or partially, in navi-
eating any of the waters within, or
bordering on this state, whether such
ship, vessel or boat shall be within the
jurisdiction of this state or elsewhere,
and whether the same shall have been
enrolled, registered or licensed at any
collectors Office or within any coIlec-
ton districtin in this state, or not.
The term "money" or "moneys,"
wherever used in this act, shall be held
to mean and include gold and silver
com and bank notes, IN actual posses
sion, and every deposit, which the per-
son owning, holding IN trust, or having
the beneficial interest therein is entitled
to withdraw, in money, on demand.
The term ''credits," wherever used
in this act, shall be held to mean and
include every claim or demand for mon
ey, labor or other valuable thing due or
to become due, and every annuity or
sum of money receivable at stated Pc
liods, and all money invested in prop
erty of any kind, which is secured by
deed, mortgage or otherwise, which the
person holding such deed, or mortgage,
or evidence of clam, is bound, by any
lease, contract or agreement, 10 recon
vey, release or assign, upon the pay
!. ment of any specified sum or sums:
Provided, that pensions receivable from
the United States or from any of them.
salaries or payments expected to be re-
ceived for labor or services TO be per-
formed or rendered, shall not be held
TO be annuities within the meaning OF
this act: and provided, also, that claims
or demands for property sold, work
done, or services rendered, having no
connection with the Ioaning Of money,
when the credit given is for time not
exceeding six months, and when there
shall have been no agreement or under
standing for continuance OF the credit
beyond six months, shall not be con-
sidered credits subject TO taxation.
The terms separate parcel of real
property" and separate parcel ofland,'
wherever used in this act, shall be held
to mean any contiguous quantity or
parcel Of land belonging to the same
owner or owners, whether comprised
in one, or in more than one section,
tract, lot or other survey, or subdivision
of either, which parcel Of land or real
property shall be disconnected from
any otherparcel belonging to the same
z owner or owners.
q The word "town," wherever used
IN this act, shall be taken and held TO
mean ''city," "viIlage,'' "borough," and
every place, however designated, which
is laid out into town lots.
The word She" shin" or ''his,p
wherever so used as to refer to female.
orto more than one person, shall be
understood to mean 'sshe,"g sher" or
"hers," or "they," '.them'' or stheirs,"
as the sense may require.
Wherever an oath is required by this
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