Gallipolis journal. [volume] (Gallipolis, Ohio) 1837-1919, 1851-05-15

lars. and cash on hand not exceedin
twenty-five dollars; and the books G
students, used in their school or colleg
exercises. 18th. No person shall be re
quired to list a greater portion of an,
credit than he believes will be received
or can be collected with or without re
sort to legal process; nor any create
portion of an obligation given to secure
the payment OF rent than the amount o
rent that shall have accrued on the lease
and shall remain unpaid at the time o
such listing. goth. No person shall bt
required to list any part of any croE
which may have been harvested on anJ
farm OF which he is the owner, or lessee
or occupant, within one year next pre-
vious to the time OF such listing, and
which may then remain on hand. 2lst
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 corPo-
ration, which is required to list its capi-
tai and property for taxation in this State
nor any share or portion of the capt.
tai stock or property of any company or
corporation which is or shall be requi-
red by any law of this State TO pay a
tax on its income, profits or dividends.
BY WHOM, WHERE AND IN WHAT MANNER
PROPERTY SHALL BE LISTED.
Sec a. Every person Of full age and
sound mind, not a married woman, shall
list the real and personal property, SUBJ
ject to taxation, of which he is the own
er, situate or being in the county in
which he resides, and all moneys in his
possession; and he shall also list mon
eys deposited subject to his order, check
or draft, and credits due from or owing
by any person or persons, body corpo-
rate 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 guardian,
by his father, if living; if not, by his
mother, if living; and if neither father
nor mother be living, by the person
having such property in charge; Of eve
ry wife, by her husband, if of sound
mind; if not, by herself. of every per-
son for whose benefit property is held in
trust, by the trustee; of every estate Of
a deceased person, by the executor or
administrator; of corporations whose
assets are in the hands of receivers, by
such receivers; of every company, firm.
body polite or corporate, by the princi-
pal accounting officer, partner or agent
thereof; every person required TO list
property on behalf o. others, by the
provisions of this section, shall list it in
the same township in which he would
be required to list it if such property
were his own; but he shall list it sepa-
rately from his own, specifying in each
case, the name OF the person, estate,
company or corporation to whom it be-
longs; and ell real property, and mer.
chants and manufacturers stock, shall
be returned for taxation, and taxed in
the township and towns in which it is
situated; all other personal property,
except such-as is taxable for State pur-
poses only, shall be entered for taxation
in the township and town in which the
person charged with the tax thereon re-
sided, at the time a list thereof was Ia
ken by the assessor, if such person re-
side in the county where such property
was listed; and if not, then such proper
ty shall be entered for taxation and
taxed in the township where situated
when listed, any thing in this act to the
contrary Notwithstanding.
Sec. 5. 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 to list the same,
resides, except the property of such
companies as are required to give in a
statement thereof. in the township where
the principal office of such company is
kept, and merchants and manufactu-
rers' stock, which is required to be lis
led 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
unless the owner shall list, or
cause the same to be otherwise listed in
the township where such property may
be.
Sec. 6. Property held under lease,
for an unexpired term exceeding four
teen years, belonging TO the State, or 10
any religious, literary, scientific, or
benevolent society or institution, wheth-
er incorporated or unincorporated, and
school and ministerial lands, shall be
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 university, col
lege, or other literary institution, 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
exempt by the law authorizing the lease.
Sec 7. Each person required by this
act to list property, shall make out and
deliver to the assessor when required,
or within ten days thereafter, a state
r. N