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

and distinctly set forth: First-Th
number of horses over two years old
and the value thereof. Second-Th
number of neat cattle over two year
old, and the value thereof. Third-Th'
number Of mules and asses over on
year and half old, and the value there
of. Fourth-The number of sheeI
over six months old, and the value there
of. Fiffh-The number of hogs ovel
six months old, and the value thereof
and the first day of June, of the yea
when the statement is made, shall be Ia
ken as the time TO which the ages of al
animals subject taxation shall refer
Sixth-Every pleasure carriage, ofwhat
soever kind, and the value thereof
Seyenth-Every gold or silver watch
and the value thereof. Eighth-Every
piano forte, and the value thereof. Pro-
vided, that if such person shall exhibit
to the assessor the animals or other
articles OF personal property above
enumerated, the value of such pro-
perty so exhibited may be omitted
in such statement, and the assessor
shall, in such case, determine their
value without requiring the oath oi
the person making such statement,
as TO the value thereof; and such per-
son 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 re-
quired TO list. Ninth-The value OF
the goods and merchandise which
such person is required TO list hs a
merchant. Tenth-The value Of the
and manufactured articles
which such person is required to list as
a manufacturer. Eleventh--The val
ue Of moneys and credits required
to be listed. including all book ac-
counts, when the aggregate of such
book accounts exceeds two hundred
dollars; and, Twelith--The total
value Of all other articles Of personal
property which such person is by
this act required TO list.
Sec. 9. No person shall be re-
quired to list or insert in his state
ment, any property, or the value Of
any personal property. which, by
the third section of this act is spe-
cifcally exempt from taxation.4 If
there be no personal property, or
moneys, or credits, which the person
to whom the assessor shall deliver
notice to make out a statement OF
property for taxation, is by this act
required TO list on his own account,
or on account of others, he shall set
forth such fact as the case may re-
quire, on the blank statement, and
shall attest the same by his oath or
RULES FOR vALUING PROPERTY.
Sec. 10. Each separate tract or
lot Of real property shall be valued
at its true value in money, excluding
the value of crops growing thereon,
but the price for which such real
property would sell at auction, or at
a forced sale, shall not be taken as
the criterion OF such true value
Each tract and lot of real property
belor ging TO the State, or TO any reli-
gious, literary, scientific or benevo-
lent society, or institution, whether
incorporated or unincorporated, and
school and ministerial lands, held un-
der a lease, shall be valued at such
price as the assessor believes could
be obtained at private sale for such
ieasehold estate, upon the terms OF
sale above specified. Personal pro-
perty Of every description shall De
valued al the usual selling price OF
similar property at the time of listing,
and at the place where the same may
hen be; and if there be no usual sell
ing price known to the person,
whose duty it shall be TO fix value
thereon, then at such price as il is
could be obtained therefor,
n money, at such time and place.
Money, whether in possession or on
shall be entered in the state
nent at the full amount thereof; Pro-
gided, that deprecated bank notes
;hall be entered at their current val
le. Every credit for sum certain,
payable either in money, property Of
my kind, labor or services, shall be
at the full value Of the sum
10 payable; If for specific article, or
or a specified number, or quantity
If any article or articles Of property,
Or for a certain amount of labor or
services OF any kind, it shall be val
ned at the current price Of such pro-
Derty, or OF such labor or services, at
he place where payable. Annuities,
and moneys receivable at stated
periods, shall be valued at the price
which the person listing the same,
believes them 10 be worth in money.
All manufactured articles, remaining
1nsold in the hands of any mechanic
BY whom they shall have been made,
'hall be valued at so much as the ma
lerials entering into their composition
shall have cost such mechanic.