Gallipolis journal. [volume] (Gallipolis, Ohio) 1837-1919, 1851-05-22

4 scribe, complete list or schedule o
all the taxable property in his coun.
: ty, and the value thereof, as equal.
lied, arranged in the form following;
: Each seperate tract Of real property
in each township Of his county, other
than town property, shall be con-
, tanned in line or lines opposite the
} name Of the owner or owners, which
names shall be arranged in alphabet
, ical order. Each separate lot or
tract Of real property, in each town,
shall be set down in a line or lines
opposite the name of the owner or
owners, arranged in alphabetical or
der. The value Of personal proper.
tv, moneys and credits, Of each per-
son. company, or corporation, within
each township, shall be set down in
a column opposite the name of the
owner or person in whose name the
same is listed, which names shall,
within each township, be arranged
in alphabetical order.
Sec. 81. Each county auditor,
after receiving from the auditor Of
State, and from such other officers
and authorities as shall be legally
empowered to determine the amount
of taxes to be levied for the various
purposes authorized by law, state
ments Of amounts so to be levied, for
the current year, shall forthwith pro-
ceed to determine the sum or sums 10
be levied. upon each tract and lot of
real property and upon the amount
Of personal property, moneys and
credits listed in his county, in the
name Of each person, company or
corporation, which shall be assessed
equally on all real and personal prop
erty subject 20 such taxes, and set
down in one or more columns, in
such manner and form as the auditor
of State shall prescribe; and in all
cases where the whole amount Of the
taxes upon the personal property,
moneys and credits Of any person,
shall not amount to FIVE cents, the
auditor shall not enter the same upon
the duplicate, if such person has no
other taxable property. The sever
al taxes shall be added up, including
the road taxes, and added at the foot
Of the duplicate of each township
and town, and the original duplicate,
or a copy thereof, certified by the
county auditor, shall be delivered to
the county treasurer, on or before
the first day Of October in each year.
Sec. So. The capital stock paid
in, and remaining as capital stock,
undiminished by losses, inclusive OF
the value Of all personal property,
moneys and credits Of whatsoever
kind, not forming part Of such capi-
tai stock, belonging to any canal or
slackwater navigation company, rail-
road company, turnpike company,
bridge company, plankroad company,
insurance company, or othe, joint
company that shall have been, or
may hereafter be incorporated in this
State, Gncluding stage companies,)
deducting from the stock Of such
company, the stock held by the State,
and from the moneys and credits OF
such company, the amount Of debts
actually owing by such company,
shall be listed for taxation by the
principal accounting officer OF such
company, at the true value thereof
in money, as property owned by
natural persons is required to be list
ed in the township where the princi-
pal office of such company is kept,
and taxes thereon shall be assessed,
collected, paid over, and appropria-
ted, as prescribed in the succeeding
section OF this act; but the real and
pers nal property Of such companies
used exclusively for corporation puT-
poses, shall not be taxed. The pro-
visions Of this section shall not ex-
tend 10 any joint stock company,
!, which now is, or NAV hereafter be
organized, whose charter or act OF
incorporation shall have guaranteed
: to such company an exemption from
taxation, or has prescribed any other
} as the exclusive mode Of taxing the
same.
Sec. SO. The Auditor of State,
annually, as soon as he shall have
received from the several county
, auditors statements Of the aggregate
value of taxable property in thei re.
spective counties, and oil the total
. amount Of taxes Of all descriptions
3 assessed therein, for such year, as re.
r quired by this act, shall determine,
: from such statements, the average
per centum assessed throughout the
b State, upon the total value Of all the
D property entered on the grand list for
Q taxation, and notify each county au-
), ditor, in whose county the principal
:; accounting Office of sucn joint stock
t company may be situated, Of such
e average per centum; and every such
: county auditor shall assess, on the
: I-.:,ol stook av,d ofbar Darsonal rror-