Portage sentinel. [volume] (Ravenna, Ohio) 1845-1854, 1851-06-16

longing 10 any town, and used exclusively
for conveying water to such town. 9th.
All fi'e engines and other implements used
for the extinguishment of fires, with the
buildings USED exclusively for the safe
keeping thereof, and for the meetings of fire
companies, whether belonging to any town
10Th. a II claims against the State, videnc-
ed by certificates of stock or funded debt
heretofore issued. lllh. All kitchen furni.
ture, beds and bedding, belonging to pri-
vate families, or unmarried females, and
other household furniture and books be.
longing TO any family, or unmarried le.
male, not exceeding one hundred dollars
in value; and each keeper Of tavern or
boarding house shall be entitled to hold ex-
empt from taxation, kitchen furniture beds
and bedding, not exceeding in value two
hundred dollars, but the exemptions in this
item shall not be construed TO include gold
or silver ware, or plate. 18th. The
wearing apparel Of every person and FAM
lily, which shall not be construed to include
watches or jewelry of any kind. 18th =
All articles of food provided by the head of
n family TO sustain the members thereof,
Provided, that no person from whom any
compensation for board or lodging is re.
ceived, or expected TO be received, shall be
considered member of family within
the meaning of this act. l4h. All ami.
mails not specified in the eighth section OF
this act. 18th. Farming impliments, ac-
tually used for farming purposes, owned
by any person engaged in the business OF
farming which shall not be held to include
road wagons, or wagons used principally
for other other than farming purposes. -
10Th. Mechanics tools, not exceeding in
value one hundred and fifty dollars, owned
by any person actually engaged in carry.
ing on any mechanical trade or profession.
l7th. The head of every family sholl be
entitled to hold exempt from taxation, one
COW, eight sheep and four hogs, unless he
shall have other property, over one hun
dred dollars in value, subject 10 taxation.
18th. Each person in this State may be
allowed to hold, exempt from taxation, one
mans saddle and bride, one woman's
saddle and bride, one loom not exceed.
ing in value ten dollars, all such firearms
as are kept for the use Of the owner, and
bees TO the value of ten dollars, md cash
on hand not exceeding twenty five dollars;
and the books of students, used in their
school or college exercises. 10Th. No
person shal be required to list greater
portion of any credit than he believes will
be received, or can be collected with or
without resort TO legal 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 a, the
time of such listing. Goth. No person
shall be required TO list any part Of any
crop which may have been harvested Oh
any farm of which he is the owner, or les
see, or occupant, within one year next pre-
yious to the time of such listing, and which
may then remain on hand. 2ls:. No
person shall be required to include in his
statement, as part Of the personal property
which he is required to list, any share or
portion of the capital stock or property of
any company or corporation, which is re.
qured 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 corporation which is or
shall be required by any law Of this State
to pay a.tax on its income, profits or divi-
dencs. -s
PROPERTY SHALL BE LISTED.
Sec 4. Every person Of full age and
sound mind, not married woman, shall
list the real and personal property, subject
10 taxation, of which he is the owner, situ-
ate or being in the county in which he
resides; ond oil moneys in his possession;
and he shall also list mon eys deposited
subject 10 his order, check or draft, nn d
credits Que from or owing by any person
or persons, body corporate or polite,
whether in or out of such county. The
property of every ward shall be listed by
his guardian; of every minor child having
no other qua ardian, by his father, if living;
if not, by his mother if living; and if nei-
their father nor mother be living, by the
person having snch property in charge; Of
every wife, by her husband, if of sound
mind; if not, by herself; of every person
for whose benefit property is held in trust,
by the trustee, of every estate of a deceas-
ed person, by the executor or administra-
tor; of corporations whose assets are in the
hands of receivers, by such receivers; of
every company, firm, body polite or cor.
porate, by the principal accounting officer,
partner or agent thereof; every person re-
quired to list property on behalf Of others,
by the provisions Of this section, shall list
it il the same township in which he would
be required to list it if such property were
his own; but he shal ] list it separately from
his own, specifying in each case, the name
Of the person, estate, company or corpora
ton to whom it belongs; and all real prop.
erty, and merchants and manufacturers
stock, shall be ruturned for taxation, and
taxed in the township and town in which
it is situated; and all other personal prop
erty, except such as is taxable for State
purposes only. shall be entered for taxa.
tion in the township and town in which the
person charged with the tax thereon resid-
ed; at the time list thereof was taken by
the assessor, if such person reside in the
county where such property was listed; and