The Kalida venture. [volume] (Kalida, Ohio) 1841-1865, 1851-05-09
LAWS OF OHIO.
BY AUTHORITY.
AN AC'r

senbh Of the State Of Ohio, That oil prop.
eriv, whether real or personal, within this
State, and the moneys and credits Of per.
sons residing therein, except such as is
hereinafter expressly exempted, shall be
subject 10 taxation; and such property,
moneys and credits, or the value thereof,
shall be entered on the lis,s Of taxable
property, for that purpose, in the manner
prescribed by this act.
DEFINITIONS.
Sec. 2. The terms, "real property"
and "land," wherever used in this act,
shall be held 10 mean and include not
only the land itself, whether laid out in
town lots or Otherwise, with all things
contained therein, but also all buildings,
structures and improvements, trees, and
other fixtures Of whatsoever kind thereon,
and all rights and privileges belonging,
or in any wise appertaining thereto, in
cluding all stoves in any building belon-
ging to the owner of such building, and
used instead Of ireplaces. The term
''personal property" wherever used in
this act, shall be held to mean and in
clude, lst.-Evcry tangible thing, being
the subject of ownership, whether ami
mate or inanimate, other than money,
and not forming part Of any tract or lot of
real property, as hereinbefore defined.
2d--The capital stock, undivided profits,
and all other means, not forming part Of
the capital stock of every company,
whether incorporated or unincorporaied,
and every share, portion or interest in
such stock, profits or means, by whaiso-
ever name the same may be designated,
inclusive of every share or portion, tight
or interest either legal or equitable, in
and TO every ship, vessel or boat, Of what
soever name or description, used or de-
signed TO be used, either exclusively or
partially in navigating any of the waters,
within, or bordering on this State, whether
such ship, vessel OF boat shall be within
the jurisdiction Of this State or else
where, and whether the same shall have
been enrolled, registered or licensed al
any collectors office, or within any col
term "money," or "moneys," wherever
used in this act, shall be held to mean
and include gold and silver coin, aud
bank notes, in actual possession, and
every deposit which the person owning,
holding in trust, OF having the beneficial
interest therein, is entitled to Withdraw,
in money, on demand. The term "cre-
dts" wherever used in this act, shall be
held TO mean and include every claim or
demand for money, labor, or other valuable
thing due, or 10 become due, including
book accounts, and every annuity or sun
Of money receivable at stated periods,
and all stocks, shares, and interests in
any company or corporation out of this
State, and all money invested in prop
eriy Of any kind which is secured BY
deed, mortgage or otherwise, which the
person holding such deed, or mortgage,
or evidence Of claim is bound, by any
lease, contract, or agreement, 10 recon-
vey, release, or assign upon the pay
meni of any specified sum or sums, and
the capital and stock of brokers' invested
10 their business, and o: all persons deal
ing in money, notes or bills Of exchange;
provided, that pensions receivable from
the United States, or flom any oil them,
and salaries or payments expected 10 be
received for labor, or services 10 be per-
formed or rendered, shall not be held TO
be annuilies within the meaning Of this
act.
PR PERTY EXEMPT FROM TAXATION.
Sec. 8. All property described in
this section, TO the extent herein limited,
shall be exempt from taxation; that is to
s,y: lsi. All public buildings occupied
or used exclusively as public school
houses, or as places of public worship, or
both; with the furniture and books there
in, used exclusively for the accommoda-
lion Of schools or religious meetings, TO-
geiher with the grounds, not exceeding,
in any case five acres, occupied thereby,
If moi leased or otherwise used with
view to profit. 2. All lands used excIu.
sively as graveyards, or grounds for bury
ing the dead. Sd. All buildings belong
ing to scientific, literary or benevolent
societies, used exclusively for scientific,
literary or benevolent purposes, together
with the land actually occupied by such
institutions, not leased or otherwise used
with view 10 profit, and all books, pa.
pers, furniture, apparatus and instruments
belonging 10 such societies, used solely
for literary, scientific or benevolent pur.
poses. But no society, other than such
as are public, and such Os shall have
been instituted and shall be devoted ex-
clusively to scientific, literary or benevo-
lent purposes, shall be deemed ilera-
ry, scientific or benevolent society, within
the meaning ofthis ac,. 4th. All moneys
and credits belonging exclusively to uni
versities, colleges, academies or public
schools, Of whatever name, or 10 religi-
GUS, scientific, literary or benevolent SO.
cieiies, and appropriated solely to sus.
tanning such institutions or societies, not
exceeding 10 amount, or in the income
arising thereon, the amount prescribed