The Kalida venture. [volume] (Kalida, Ohio) 1841-1865, 1846-03-26
WHOLE NO. 265.

| Sec. l6. No person, company or corpo9
ration shall be entitled to any deduction on
account of any bond, note or obligation OF
any kind given TO any mutual insurance COM
pany; nor on account Of any unpaid sub
scrption to any religious, literary, scientific
or charitable institution or society; nor on
account of any subscription to, or INSTALL
ment payable ON the capital stock of any
company, whether incorporated or unincor-
porated.
OF LISTING AND vALUING THE PROPERTY OF
MERCHANTS AND MANUFACTURERS.
Sec II. Every person that shall own,
or have in his possession. or subject to his
control, any personal property, within this
State, with authority to sell the same, which
shall have been purchased either in or out
of this State, with view of being sold at
an advanced price or profit, or which shall
have been consigned to him from any place
out of this State, for the purpose of being
sold at any place within this State, shall be
held to be a merchant; and, at all times,
when he shall be by this act required to
make out and deliver to the assessor state
ment of his other personal property, he
shall state and attest, on oath, the value OF
such property appertaining to his business
as merchants and, in estimating the value
thereof, he shall take as criterion the aver
age value of all such articles of personal
property which he shall have had from time
to time in his possession, or under his con-
troll, during the year next previous to the
time Of making such statement, if so long
he shall have been engaged in business,
and if not, then during such time as no
shall have been so engaged, and the aver
age shall be made up by taking the amount
in value on hand, as nearly as may be, in
each month of the next preceding year in
which the person making such statement
shall have been engaged in business, add
| ing together such amount to, and dividing
the aggregate amount thereof by the num-
ber of months that the person making the
statement may have been in business during
the preceding year: provided, that no con-
signee shall be required to list for taxation
the value of any property, the product Of
this State, which shall have been consigned
to him, for sale or otherwise, from any place
within the State, nor the value Of any pro-
perty consigned to him from any other place
for the sole purpose Of being stored or for
warded: provided he shall, in either case,
have no interest in such property, or in any
profit TO be derived from its sale: and the
word person, as used In this, and the two
succeeding sections, shall be held 10 mean
and include "frm,"" company" and "cor-
poration."
SEC. Is. Every person who shall pur-
chase, receive, or hold personal property Of
any description, for the purpose Of adding
to the value thereof by any process of man
ufacturing, refining, rectifying, or by the
combination of different materials, with
view of making gain or profit by SO doing,
shall be held to be man ufacturer; and he
shall, at all times, when by this act he is re-
quired to make and deliver to the assessor
statement of the amount or value Of his
other personal property snbject 10 taxation,
also state the average value estimated, as
provided in the preceding section, of all ar
ticles purchased, received, or otherwise held,
for the purpose of being used in whole, or
in part in any process or operation Of manu-
featuring, combining, rectifying, or refining,
which, from time to time, he shall have had
on hand during the year next previous TO
, the time of making such statement, if SO
long he shall have been engaged in such
manufacturing business, and if not, then du-
ring the time he shall have been engaged,
which statement he shall attest on oath; but
in determining the value of all articles man
ufactured by him, and which shall remain
on hand unsold, the cost of the materials
entering into their combination or of which
they wereEmade, with the cost of the mate
rails used or consumed in the process of
manufacturing, combining, rectifying, or re-
fning, shall be taken as criterion Of their
value, for the purposes of taxation.
Sec. 10. Every person owning manu-
featuring establishment of any kind, and
every manufacturer, shall list, as part Of his
personal property, the value over one hun
dred and fifty dollars of all engines and ma
chinery, of every description, used, or de-
signed to be used, in any process Of refining
or manufacturing, Except such fixtures as
f shall have been considered as part of any
parcel or parcels of real property including
all tools al implements of every kind, used,
or designed to be used, for the aforesaid
purposes.
DISTRICT AssEssoRs-How AND WHEN AP-
POINTED.
! Sec. 20. The county commissioners, of
each county in this State, shall meet at the
office of the county auditor Except the
counties Of Ashland and Mahoning, the as
seciate judges of which shall meet in the
former at brownsville, and in the latter in
Canfeld) on the third Monday in March,
one thousand eight hundred and forty six,
and when they, or any two of them, shall
be so convened, they shall proceed TO divide
their county into at least two, and not more