The Portsmouth inquirer. [volume] (Portsmouth, O. [Ohio]) 1849-1855, 1851-04-21

Wnlen 6llhlk not De construed 10 1ntiuuc
watches or iewelry Of any kind. l3th. ALL
articles Of food provided by the head of
family 10 sustain the members thereof Pro-
yided, that no person from whom any COM
pensation for board or lodging is received, or
expected to be received, shall be considered
member Of family within the meaning Of I
this act. .l4th. AL animals not specified IN |
the eighth section of this act, 10Th. FARM
ing implements, actually used Tor farming |
purposes, owned by any person engaged IN
the business Of farming which shall not De |
held toinclude road wagons, OF wagons used
principally for other than farming purposes
18th. Mechanics tools, not exceeding ID val 4
ue one hundred and fifty dollars, owned bY |
any person actually engaged 10 carrying on
any mechanical trade or profession. l7th.
The head Of every family shall be entitled to
hold exempt from taxation, one cow, eight
sheep and Tour hogs, unless he shall have 9TH
er property, over one hundred dollars in val
ue, subject to taxation. 18th. Each person
in this State may be allowed to hold, exempt
from taxation, one mans saddle ind bride,
one womans saddle and bride, one loom
not exceeding in value ten dollars, all such
tire-armsas are kept for the use Of the owner,
and bees to the value of ten dollars, and cash
on hand not exceeding TWENTY-FIVE dollars;
and the books ofstudenls, used in their school
or college exercises. 18th. No person shall
be required to list greater portion Of any
credit than he believes will be received, or
can be collected with or without resort to le-
gal process; nor any greater portion Of any
obligation given to secure the payment OF
! rent, than the amount OF rent that shall have
accrued on the lease, and shall remain unpaid
at The time OF such listing. Doth. No per-
SON shall be required to list any part Of any
crop which may have been harvested on any
farm of which he is the owner, or lessee, or
occupant, within one year next previous TO
the time of such listing, and which may
then remain on hand 2lst. No person
shall be required to include in his st tement,
as part OF the personal property which he
is required to list, any share OF portion OF
the capital stock or property of any compa-
nv or corporation, which is required TO list
its capital and property for taxation in this
State, nor any share or portion OF the capital
! stock or property of any company or corpo-
: ration which is or shall be required by any
, law Of this State to pay tax on its income,
, profits, or dividends.
BY WHOM, WHERE, AND IN WHAT MANNER
|, PROPERTY SHALL BE LISTED.
SEC. d. Every person Of full age and
: sound mind, not married woman, shall list
; the real and personal property, subject to tax,
alton, of which he is the owner, situate o.
being in the county in which he resides, ant
all moneys in his possession; and be shal
6 also list moneys deposited subject to his or
: . der. check, OF draft, and credits due from, o.
owing by any person Or persons, body corpo
:, rate OF polite, whether in or out Of sucl
] county. The property Of every ward shal
= be listed by his guardian; of every mino
!. child having no other guardian, by his father
, If living; if not, by his mother, il living
! and if neither father nor mother be living
o by the person having such property in charge
Q of every wife, by her husband, If of sount
% mind; If not, by herself; Of every persol
i. for whose benefit property is held in trust, b.
,r the trustee; Of every estate OF decease'
i person, by the executor or administrator; o
~ corporation whose assets are in the hands Q
receivers,yb by such receivers; Of every compa
ny, firm, body polite or corporate, by tn
:. principal accounting officer partner, or agen
y thereof; every person required to list proper
y " on behalf Of others, by the provisions
y this section, shall list it in the same iowr
ship in which he would be required to list
es if such property were his own; but he sha
IL list itseparately from his own, specifying
ol each case the name Of the person, estate, con
us pany or corporation TO whom it belongs; an
a all real property, and merchants and mann
eu facturers stock, shall be returned for taxation
VI and taxed in the township and town in whit
y y it is situated; and all other personal propert
1s except such as is taxable for State purpos
" only, shall be entered for taxation in the tow
p ship and town in which the person charge
q with the tax thereon resided, at the time
NJ list thereof was taken by the assessor, If SUI
ot person reside in the county where such pro
" erty was listed; and if not then such prope
~ " shall be entered for taxation and taxed
~ the township where situated wheniisted, al
~ thing in this act to. the contrary notwit
y, y, standing. es
al All SEC. S, Propertyof whatever kind, sit
~ uate or being in any county other than tn
- in which the owner or owners thereof,
y, other person, required BY the foregoing Sc
ne tion to list the same resides, except, q
nu property of such companiesss ss are requir
es' 10 give in d statement thereof, ia the tow
at- ship where the principal Office Of such COZ
=, -, pany is kept, and merchants and mdnuia
Ieu iurprs' stock which is required 70 be list
so where the same is situated, shall b. list
ne In the township where the same is situa
m by the agent Of the owner, or Other pers
ed, having possession or charge thereof, unlt
len the owner shall list, or cause the Same to
lch otherwise listedin the township whsre su
'p- property may be. b,o iie f <
or SECS. Property held d,dhdsf d lease,
'e, on unrspiTed, term exceeding fourteen vs'
lss belonging 10 the State, or 10 any re.igio'
ing literary. scientific, or benevolent society
'es, institution, whsthef incorporated or uni
Dn- cofpoTated, and school aud ninisteripl lam
are shall BE- considered, for sll purposes of I,
her aiion. as the property Of the person SO no
MP ing the same, and shall be listed as such
no such person or his agent, as in other Gus
iar- but nothing in this act shall be so constru
ub- rs to subject any land held under q le'
in from any university college, OF other y
ses, rafy Institution, OF uny Other school land
be- hands granted by Congress for rlIgious p
Tely poses, held under lease, during the con'
AL nance u such lease, 10 the payment oi =
icr tax frpm,which suth easebold estate is 1
Ia empt by the law authorizing the lease. 3;
ing 5SEcs z. Each person required by this
lpa- toslist properly. shallmake8 out and deli
Y 70 Ia the aset eeor srhpn srpauired or within