Portage sentinel. [volume] (Ravenna, Ohio) 1845-1854, 1846-03-25


taxable for state purposes only, shall be en-
tered for taxation in the township aud town
in which the person charged with the tas
thereon resides at the time list thereof was
taken by the assessor, if such person res ided
in the county where such property was listed
and if not, then such property shall be enter.
ed for taxation and taxed IN the township
where situated when listed, anything in this
act to the contrary Notwithstanding.
SEc. 5. Property of whatsoever kind, sit
uate or beng in any county other than thai
in which the owner or owners thereof, o.
other person required by the foregoing sec.
ton to list the same resides except the prop
erty of such companies as are required to give
in statement thereof in the township where
the principal Office Of such company is kept
the merchants and manufacturers stock which
is required to be listed where the same is sit
ua,ed, shall be listed in the township wher,
the same is situate, by the agent of the, own
er, or other person having possessio on or charge
thereof, unless the owner shall list or cause
the same to be listed in the county where sucl
peoperty may be. ait3
SIC. 6. In case portions of any separate
parcels of real property, as herein before de
fined, be situate in two or more dlfferen
townships in consequence eff division there
Of by township line or lines, the portion
thereof situate in each township shall be con
sidereda separate parcel aud listed according
! ly. D f. - - '.' ~,
SEC. 7. Properly held under lease, an
belonging to any religious, literary, scientitie
! .ref OF benevolent society or iIstitution: eshe
incorporated. or unincoip porated, shall pc con
sidered for all purposes OF taxation, as tn
property of the person so holding the same
and shall be listed as such by such person o
his agent, as in other cases but nothing IL
this act shall be so construed as to subjec
any land held under any lease from any uni
versity, college, or other literary institution
or any other school land OF lands granted b,
Congress for religious purposes, held unde
lease during the continuance of such lease
to the payment Of any tax from which sue
leasehod estate is exempt by the law auth or
iziog tie lease. l... .:l~
See. 8. Each person required by this act t.
list property shall make out, and at any tim
after ten days from the time of leaving motto
by the assessor, statement of properly sub
jeosto taxation is required of him, on deman
of such assessor, verified by his oath, and de
liver to him a statement of all personal prop
erty, money and credits, which, by the pro
visions Of this act, he is required to list fo
taxation either as owner or holder thereof, Q
as guardian, parent, husband, trustee. execu
tor, administrator, receiver, accounting Officer
partner, agent, or factor.
SEC. 8. Such statement shall truly an
distinctly set forth,
First: The number of horses over tw
years old and the value thereof, 47
Second, the number of neat cattle owe
two years old and the value thereof, a..
Third: The number of mules and asses owe
one year and half old, and the value thereof
Fourth: The number of sheep over 81
months old. and the value thereof,
Fifth: The number ofhogs over six month
old, and the value thereof and the first da
of June, of the year which the statement
made, shall be taken as the time 10 which tn
ages Of all animals subject to taxation shal
refer, .-s' >.'s>..
Sixth: Every pleasure carriage Of whatso
ever kind. and the value thereof,
Seventh: Every gold or silver watch, an
the value thereof, ...,,..
Eighth: Every piano forte, and the vslu
thereof,
Ninth: The total value of all other article
of personal properly which the person making
such statement is required to list: Provided
that if such pers on shall exhibit to the asses
cor the animals or other articles of persona
property above enumerated, the value Of sue
property SO exhibited may be omitted in sue
statement, and the assessor shall, in such case
determine their value without requiring tn
oath Of the persons making such stutemenl
| 60 tho l,,o fhoraof. Il oh
in that case, be required only 10 make oat
to the value of the remainder of the persona
property which he is required to list. As t.
money and credits, such statement shall Sc
forth the total amount Of money and credits
as defined in the second section of this acl
after deducting therefrom the amount of debt
which the person making such statement i
entitled to deduct agreeably 10 the provision
of this act. "'
SEC. 10. No person shall be required t.
include in his statement, as part Of the per
sonal property which he is required to list
any share or portion Of the capital stock o
property in any company or corporation,w
company or corporation is by law axemp
from taxation. or is required to list its capita
and property for taxation in this state, no
any share or portion of the capital stock OF
property fany company or corporation whicl
is or shall be reqniIed by sny law Of this stat
to pay tax on its income, profits or dividends
each and every Incorporated railroad compa'
ny. canal, or slackwater navigation company
and bridge company in this state, and every
turnpike company, when the net profits 0
such turnpike company, and the salaries ant
compensation Of it's officers and agents shal
not be less than three per centum per annun
on the amount Of such capital stock paid il
by individual stockholdsrsalshall list for taxa
ton, by their president, secretary, Or otliei
proper accounting officer, the full amount u
the capital stock Of said company, paid ia B!
individual stockholders, at the true value o
said stock in money; and said stock so listet
shall be subject to taxation as provided by
this act
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