The Kalida venture. [volume] (Kalida, Ohio) 1841-1865, 1851-05-09

ated; and all otner personal pfOper'y,I
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
resided, at the time list thereof was
taken by the assessor, lf such person re-
side in the county where such property
was listed; and il not, then such prop
erty shall be entered for taxation g. taxed
in the township where situated when
listed, anything in this act to the contrary
moi Notwithstanding.
Sec. 5. Property Of whatsoever kind,
situate or heing in any county other than
,h't in which the owner or owners there
OF, 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 there
Of, in the township where the principal
office of such company is kept, and mer-
chants 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 10 be
otherwise listed IN tbe township where
such properte may he.
Sec. 6. Property held under lease,
} for an unexpred term exceeding four
teen years, belonging to the State, or
10 any religious, literary, scientific, or
benevolent society or institution, whether
incorporated or unincorporaied, g. school
and ministerial lands, shall be considered,
for all purposes of taxation, as the prop
erty Of the person so holding the same,
and shall be listed as such by such person
or his agent, as in other cases; bu,
nothing in this nc, shall be so construed
as 10 subject any land held under lease
from any university, college, or other IL
terary institution, or any other school
land or lands granted by Congress for
religious purposes, held under a 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. \. Each persop required by this
act to list property, shall make out end
deliver TO the assessor when required, or
within ten days thereafter, a statement or
statements of all personal property, mo-
neys, and credits, which, by the provis.
ions Of this act, he is required to list for
taxation, either as owner or holder
thereof, or as guardian, parent, husband,
trustee, executor, administrator, receiver,
accounting officer, partner. agent, or fac
tor, which shall be verified by the oath
or affirmation Of the person making the
same.
Sec. 8. Such statement shall truly
and distinctly set foriI: First--The
number Of horses over two years old, and
the value thereof Second-The mum,
ber 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
Fourih-The number of sheep over six
months old, and the value thereof. Fifth
The number of hogs over Elk months
old, and the value thereof; and the first
day of June, Of the year when the state
ment is made, shall be taken as the time
to which the ages of all animals subject
to taxation shall refer. Sixth-Every
pleasure carriage, of whatsoever kind,
and the value thereof Seven,h-Every
gold or silver watch, and the value there
Of. E,gh,h-Every piano forte, and the
value thereof. Provided, tina, if such
person shall exhibit to the assessor the
animals or other articles of personal pro-
perty above enumerated, the value ofsnch
property so exhibited may be omitted in
such statement, and the assessor shall,
in such case, determine their value with
out requiring the oath Of the person ma
king 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 remainder
of the personal property, which he is
required to list. Ninth-The value OF
the goods and merchandise which such
person is required 10 list as merchant.
Tenth-The value Of the materials and
manufactured articles Which such person
is required TO list as manufacturer
Eleventh. The value Of moneys and
credits. required to be listed including all
book accounts, when the aggregate of
such book account exceeds two hundred
dollars; and, Twelfih-The total value
Of all other articles Of personal property
which such person is by this act required
10 list.
! Sec 9. No person shall be required
10 list or inser, in his statement, any
property, or the value of any personal
property, which. by the third section of
this act is specifically exempt fom taxa
ton. II there be no personal property.
or moneys, or credits, which the person
TO whom the assessor shall deliver no.
tice 10 make out statement Of property
for taxation, is by this act required 10
list on his own account, or on account Of
others, he shall set forth such facts as