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

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SEC. 4 Be it enacted by the Gensral AZ
ssmblu Of. the State of Ohio. That all prop
efty, Whether real or personal, within this
STATE. and the moneys and credits Of persons
residing therein, except such as is hereinafter !
erpressly exempted, shall be subject TO taAa.
ton: and such property, moneys and credits,
or tte value thereof, shall be entered on the
lists Of taxable property, for that purpose,
in the manner prescribed by this act. 81 Y
4ss,g,. t DEFINITIONS. 3; S4agl
SEC: q. The terms, "real property md
"Iand.a wherever used in this act, shall be
held to mean and include, not only the land
itself, whether laid out in town lots, or 9TH
erwise, with all things contained therein,
but also all buildings, structures ndimproye7
ments, trees, and other fixtures Of whatsoevg-
er kind thereon, and all rights and privileges
belonging, or in anywise appertaining there
to- including all stoves 10 any building be,
longing to the owner Of such building, and
used instead Of fire places. The term "perso-
nal propetty," wherever used in this act,
Sballbe held to mean and include--lst. Ev-
ery tangible thing, being the subject OF own
ership. whether animate or inanimate, other
than money, and not forming part Of any
tract or lot Of real property, as hereinbetore
defined. I'd. The capital stock, undivided
profits, and all other means, not forming part
Of the capital stock, Of every company,
whether incorporated or unincorporated, and
eyery share, portion, or interest insuch stock,
profits, or means, by whatsoever name the
same may be designated, inclusive OF every
share or portions, right orinterest,. either lie,
gal o, equitable, in and oevery ship, vessel
OF, boat, Of whatsoever name or description,
used or designed to be used, either exclusive
Nor partially in navigating any Of the wa
ters, within, or bordering on this State,
whether such ship, vessel or boat shall be
within the jurisdiction of this State, or else
where. and whether the same shall have been
enrolled, registered or licensed at any collec-
tors Office, or within any collection district
in this State, or not. The term "money," or
moneys." WHEREVER used in this act, shall be
held to mean and include gold and silver
eoir. and bank notes, in actual possession,
and every deposit, which the person owning,
holding in trust, or having the beneficial IN
terest therein, is entitled to withdraw, in
money. on demand. The term, "credits,'
wherever used in this act, shall be held to
mean and include every claim or demand tol
money, labor or other valuable thing due, OF
to become, including book accounts, and ev-
ery annuity or sum Of money receivable al
stated periods, and all stocks, shares, and In
terests in any company or corporation out o.
this state, and all money invested in proper
ty of any kind, which is secured BY deed
mortgage, or otherwise, which the persor
holding such deed, or mortgage, or evidence
Of claim, is bound, by any lease, contract, O
agreement, to reconvey, release, or assign up
on the payment Of any specified SUM or sums
and the capital and stock of brokers investe'
IN their business, and Of all persons dealing
in money, notes, or bills Of exchange; Pro
, yided. that pensions receivable from tn
United States, or from any of them, and sal
aries or payments expected to be received 10
labor or services to be performed or rendered
shall not be held to be annuities within tn
meaning Of this act.
PROPERTY EXEMPT FROM TAXATION.
SEC. 3. All property described in thi
section, to the extent herein limited, shall
exempt from taxation; that is TO say: Is
All public buildings occupied or used excll
sively as public scuool houses, or as place
of public worship, or both; with the iurn
ture and books therein, used exclusively Il
the accommodation OF schools or religion
meetings, together with the grounds, not e,
ceeding, in any. case five acres, occupie
thereby, if not leased or otherwise used vii
view 10 profit. 3D. All lands used excl
sively as grave-yards, orgrounds tor bufyir
the dead. Sd. all buildings belonging
scientific, literary or benevolent societle
used exclusively for scientific, literary or b
neyolent purposes, together with the lar
actually occupied by such institutions, n
leased or otherwise used with view
profit. and all books, papers, furniture, app
ratus and instruments belonging to such 8
cieties, used solely for literary, scientific
benevolent purposes. But no society, 9th
tban such us are public, and such as sha
have been instituted, and shall be devot
exclusively to scientific, literary or beney
lent purposes, shall be deemed q hterar
scientific or benevolent society, within d
meaning of this act. 4th. Allmoneys al
credits belonging exclusively touniversitis
COLLEGES academies or public schools, Of wht
soeyer name, or TO religious, scientific, htel
" or benevolent societies, and appropriat
solely TO sustaining such institutions OF
cieties, not exceeding in amount. OF in I
income arising thereon, the amount presc
bed BY the charter of such society; Provide
the same does not exceed the sum of !
thousand dollars in value, ali over whi
sum shall be listed for taxation as other pro
erty. 9th. AL property, whether real
personal, belonging exclusively 70 this Sta
or 70 the United States, 9th. All buildin
belonging to counties, used Tor the holdi
Of courts, for iails, or for county otiic
with the ground, not exceeding, in any COZ
ty, ten acres, on which such buildings
erected. 7th. All lands, houses and on
buildings belonging to any county, townsl
or town, used exclusively for the accomu
dation or support of the poor. 9th, All m
let houses, public squares, or other open p
hcgrcunds, town or township houses, used
either case, exclusively for public pnfpol
and AZ works, macbiuery and fixtures
longingipg TO any town, and used exclusiy
for conveying water to such town. 9th.
FIRE engines and other i'm nhplements used
the extinguishmentlof freS. with the bnI
ines used exclusively for the safs-keep
thereof, and for the meetings Of fire com
nies, whether belonging 70 any town, ,oj
any fire company organized therein. Il
All claims against the State, evidenced
certificates Of stock or funded debt heIetol
issued. lith.,All kitchen furniture, y
and bedding, belonging 70 private tanlil