The Lancaster gazette. (Lancaster, Ohio) 1846-1852, 1851-05-01
LAWS OF omIO-By Authority.
fConclnded from frsf narr }

OF the county where the same shall he. aud u mt
Of the persnn having poSSessinn or charge thereof
al the time whsn the same shall be listed, aud the
value to be attached thereto, shall be the value
thereof at such time
OF DED crIoNs FROM MN Us ASD CREDITS.
SFc. 10 In making np the amount OF IN 'neYs
and credits which any person is required To lisl
Er himself. or any other person, Company nr unr-
poraiiOn, he shall he entitled u deduct from the
gross AMOUNT OF moneys AMI credits tue am unt
Of all bona iide debts owing ly such persnu com.
pany or corporation, ~ my otie" person. cOmpn.
nyo corporations; bit no acknowledgement of in.
debtedness, not founded IN actual consideration
believed. when received, To have been adeuh lie
aud no snch acknowledgement male for the pur-
pose OF being so deducted. shall lie considered u
debt within the meaning If this sect al; and 81
much only Of my li,hilitv, Us surety fur others.
shall be deducted, Us the pers N making out the
stit'ment believes the surety is legally nr rIuiln.
hly hound 10 pay, AMI 50 mncll nuly rs lie b-.
iieVes slch surety will be compelled la pay. On
account nt The inability az insolvency u. the prin
cipal debtor; mud ii there are ulher sur,tirs who
are able 10 contribute. then only ~ much as tli-
surety in whose behalf the staisme t is nude.
VIII be buutd tb contribute. nnI M person com
raiy or cnrPnruti"n shall he entitled Ia my lie
ductl"n I'm account of any bond. note or ubligl
uol oi any KIND given To any nutu II insurance
company; nor on account 1f any nnlmid s]ubscrir
tiol To any religious, literary, scientific or ell ri
table institution or society; nor rl account Of any
subscription Ia. or instnlnrnt payable IN the cap.
iial stock Of any company, whether Incorporated
or nnincOrporntrd
OF LISTING AND VALUING THE PROPER
TYOF MERCHANTS AND MANUFACTURE.
Frs.
SEC ID Every person that shall own. or have
INNS pns'ession, or subject IN his c%tuirul, ANY
personal property, within this State, with author
ny to sell the same, which shall have been pnr
chased either IN or outur this ST lie, with u view
Oh being sold nj an advanced price or profit. or
whlcn shall have been consigned 10 hun from nny
place out Of this State. Tor tho purpose of being
sold Mt any place within this Stare shall be held
TO he a merchant; aud nt all times. when he shlII
he by this net required 10 make ant aud deliver
10 the assess1r u statement If his other personal
property, he shall state and attest. IN oath or Hlir-
III ,uhl' the value Of slcI property nppertaining
10 MS business rs q merchlnl: and in es!imniing
Inc vnlue thereof. he shall nke rs the cri,crinu
the average value of nl such articles If persona
property which he shall have had irpin time Ia
Time m his possession 0r under his c%untr1l. during
the year next previous 10 the time of making
such statement IL 80 long he shall have been 20
engaged IN hnslnrss. aud If moi, then during such
time rs lie shall have been 50 engaged in business,
aud the avernge shall he m de up by taking
the amount in value on hand. rs nearly nj
may he. in each mIntli nr the next preceding
yenr in which the person making such stilrneu
shall have been engaged in business. adding To-
setller such amounts, aud dividing the aggreg ,tr
0inOint thereof hy the number of months that
the person making tho statement IN " lmye been
IN business d1riug The pr,ceching yenr; provided
tina ~ cunsignee shall he relIired to list lur tax.
ailoh The value of any property, the product oI
this State. which slmll have been consigned H.
him. for sale or otherwise. from ,,y II ace within
the State nor the value % any property cnnsign.
ed IN him from any uthar place for III sule par.
pose of being stored or forwarded; provided he
shall. ia either case. have mo- intarr,t in such prnu.
erty, or ia any profit To- be derived from il, sale:
and the word "per.On," u.e IN his, nul the
twn succeeding sections, shall be held Ia IN M
nnI include firm" 'c1mpnny." aud "corporu.
ton"
SEC. II Every person who shall purchase, RI
Ceive. or hnll psrsrnll property If any Irscrip
ton, for the purpose of adding IL the value there.
OF, by any process nj manufacturing. refining
r%ectiiying, or by the combination of different mr..
tcrial-. with the view Of making 4 gain or profit
by 50 doing, shall he hell To he q manufacturer.
aud he shall. at all times. when by this tGt he is
required, to make and deliver to the rssrsspr II
statement of the amount or value ri his other per
sonal property subject Ia tlxltinn. also state the
average value estimitrd rs provided in the pre-
ceding section Of all articles purchased. received
or otherwise held, for the purpose Of being used
in whole Or 10 part. II any prnceSs or Operations NJ
manufacturing combining, rrctiIying. or refining
which from time Ia time. he shall have IN on
hlnl during the year next previous In the time Of
making snch statement. il so long le shall have
been engaged in such manufacturing business.
and II not, then during the time he shall have.
49,. - - -I!I. .-- 4 I Al ..-
on oath; hut in determining tho value Of VII nrli.
Giles manufactured by him, aud which shall romnin
on hand unsoil. the cost of tno materials entering
intr their c0mbinnli II, or Of which they were
made. with The cost Of the materials used or cnu
sumed IN The process Of manufacturing. combin-
ing rectilying. or refining, shall ba taken rs the
criterion Of their value. fur ths purpose Of TAXA.
ton
SIC Is. Every person owning u mnnuinctur
ing cstabli hmrnl 1T any kind, aud every mnnlr.
ECtIrcr, shnll list l,n part uf his personal prup.
erty. the valu ol NIL engines aud machinery. nl
every description. used or designed tn be- used, in
any process. of refining mr. manufacturing, ~(cxcrpt
such fixtures a, shall huye been ronspI,reI ls ART
OF any tract or lot, or rrnl property } including All
te u'n's ana implements ~ every Nlhd' used or
Designed To hc used Tor The purpose aforesaid
SEC ~. That when my person shall com
lncnc' merchandising in ANY county, after the
first day ol March. ihe average value of whose
persnnHl property cmpl"ycd III merchandising
shall not he onlercd IN tlo assessors list fur mxi-
ton In said county, such person shall rcpurt under
oath u the auditor III the county, the Probable nv
erage value nr the personal prnprrty by him in
tended 10 he employsd in merchandising nntil
.he hr't 81 Nnrch 'herei',er' hhd sI"l piy into
lo treasury u SUN wh'on H"n' on ' 'h' same
P"P"l',n 10 tn' ivy "r Il" In"P"seS "I 'h' NV