The spirit of democracy. [volume] (Woodsfield, Ohio) 1844-1994, 1851-05-07
WoODsFIELD, OHIO, WEDNESDAY, MAY l. 1851.

lfsons r4uired 10 list property on behalf OF
othFs, by the provisions Of this section,
. sSdll list it in the same township in when
sae would d'be REQUIRED TO list it if such prop
Z erty were his own; but he shall list it sep
arately, from his own, specifying in each
case, the name Of the person, estate, COM
pany or corporation 10 whom it belongs;
and all real property, and merchants and
manufacturers stock, shall be ruturned Tor
'ava!on, and taxed in the township and
,sn in which it is situated; and all other
fersonal property, except such as is taxa
BILE for State purposes only, shall be enter
ed for taxation in the township and town
in which the person charged with the tax
thereon resided, at the time list thereof
was taken by the assessor, if such person
reside in the county where such property
vas listed; and if not, then such property
shall be entered for taxation and taxed IN
the township where situated when listed,
any thing in this act to the contrary not
withstanding. ... ... ...
Sec. s. 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 10 list the same, resides, except the
property of such companies as are requlr-
ed to give in statement thereof in the
township where the principal office OF such
company is kept, and merchants and
manufacturers stock, which is required to
be listed where the same is situated, shall
be listed in the township 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 town.
ship where such property may be.
SEC. Property held under lease,
for an unexpired term exceeding fourteen
years, belonging to the State, or to any
religious, literary, scientific; or benevolent
society or institution, whether incorporat-
ed or unincorporated, and school and min
sterial lands, 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 uni
verslty, college, or other literary institu-
ton, 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 leasehold estate is ex'
empt by the law authorizing the lease.
Sec. 7. Each person required by this
act 10 list property. shall make out and
deliver to the assessor when required, or
within ten days thereafter, statement or
statements Of all personal property, mon
eys, and credits, which, by the provisions
Of this act, he is required to list for taxa
ton, either as owner or holder thereof, or
as guardian, parent, husband, trustee, ex.
ecutor, administrator, receiver, accounting
officer, partner, agent, or factor, which
shall verified by the oath or affirmation oi
the person making the same.
Sec. 8. 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 half old,
and the value thereof. Fourth-The num-
ber of sheep over six months old, and the
value thereof Filth-The number ofhogs
over six months old. and the value thereof;
and the first day ol June, Of the year when
the statement is made, shall be taken as
the time 10 which the ages Of all animals
subjectt to taxation shall refer. Sixth-Eve.
ry pleasure carriage, Of whatsoever kind,
and the value thereof. Seventh Every
gold or silver watch, and the value thereof.
ghth-Every piano forte, and the value
thereof. Provided, that if such person
shall exhibit to the assessor the animals or
other articles of personal property above
enumerated, the value OF such property so
exhibited may be omitted in such state
ment, and the assessor shall, in such case,
determine their value without requiring the
oath OF the person making such statement.
as to the value thereof; and such person
shall, in that case, be required only TO make
oath or affirmation to the value of the re-
mainder of the persohal property, which
he is required TO list. Ninth-The value
of the goods and merchandise which such
person is required to list as a merchant
Tenth-The value Of the materials and
manufactured articles which such person
is required to list as manufacturer. Elcv
enth-The value OF moneys and credits
required to be listed, including all booh
| accounts, when the aggregate Of such
book accounts exceeds two hundred dol
, lars; and, Twelfth-The total value Of al
7 other articles of personal property which
J such person is by this act required to list
. SEC. 9. No person shall be required tc
| list or insert in his statement, any proper
, ty, or the value of any personal property
which, by the third section Of this act il
specifically exemption taxation. lfthert
, be no personal property, or moneys, o.
T, credits, which the person to whom the as
. SCISSOR shall deliver notice to make out {
: statement of property for taxation, is BY
/ this act required to list on his own ac
[; count, or on account OF others, he shal
r set forth such fact as the case may require
. on the blank statement, and shall attest tn,