Gallipolis journal. [volume] (Gallipolis, Ohio) 1837-1919, 1852-04-22
NAMs N1 eNAsa
BY AUTHORITY.
AN ACT


SEC. ]. Be 1t eaGctedby Ghe General .4ssens-
bly, Of The STATE Of Ohio. That ell property,
whether real or personal, in this state,
all moneys, credits. investments in
bonds, stocks, joint stock companies.
or otherwise, of persons residing
therein; the property Of corporations
now existing or hereafter created,
and the property Of all banks, or
banking companies, now existing,
or hereafter created, and of all bank
ers, except such as is hereinafter
expressly exempted, shall be subject
to taxation; and such property, mon-
eys, credits, investments in bonds,
stocks, joint stock companies or 9th
erwise, or the value thereof. shall be
entered on the list Of taxable prop
erty, for that purpose, in the manner
prescribed by this act.
DEFINITIONS.
SEC. 3. The terms "real proper
ty" 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, struc-
lures and improvements, trees and
other fixtures of whatsoever kind
thereon, and all rights and privileges
belonging, or in anywise apper.ain-
ing thereto. The term "investments
in bonds," whenever used in this
act, shall be held to mean and include
all moneys invested in bonds, Of
whatsoever kind, whether issued bv
incorporated or unincorporateG COM
panies. towns, cities, townships,
counties, states, or other corpora
tions. or by the United States, held
by persons residing in this state,
whether for themselves or as guardi-
ans, trustees or agents. on which the
holder thereof is receiving or enti-
I tied to receive interest. The term
"investments in stocks" wherever
used in this act, shall be held to
mean and include all moneys invest
ed in the public stocks of this or any
other state, or Of the United States,
or in any association, corporation,
Joint stock company or otherwise,
the stock or capital of which is or
may be divided into shares, which
are transferable by each owner,
without the consent of the other
partners or stockholders, for the tax,
alton OF which no special provision
is made by this act, held by persons
residing in this state, either for them
selves, or as guardians, trustees or
agents. The term "oath," wherever
used in this act, shall be held TO
mean oath or affirmation. Every
word in this act importing the mas
culine gender, may extend and be
applied TO females as well as males.
The term "personal property" wher-
ever used in this act, shall be held to
mean and include,
lst. Every tangible thing being
the subject of ownership, whether
animate or inanimate, other than
money, and not forming part of any
parcel of real property, as hereinbe-
fore defined.
ID. The capital stock, undivided
profits, and all other means, not for
ming part Of the capital stock of ev-
cry company, whether incorporated
or unincorporated, and every share,
portion or interest in such stock,
. profits OF means, by whatsoever
name the same may be designated
inclusive OF every share or portion,
right or interest, either legal or
, equitable, in and TO every ship, ves-
sci or boat, Of whatsoever name or
: description, used or designed 10 be
( used either exclusively or partially,
: in navigating any OF the waters with
, in or bordering on this state, wheth-
: er such ship. vessel or boat, shall be
within the Jurisdiction Of this state
or elsewhere, and whether the same
i shall have been enrolled, registered
or licensed at any collectors Office,
4 or within any collection district in
a this state or not. The term "mon.
ey," or moneys" wherever used in
this act, shall be held TO mean and
include gold and silver coin, and
!, bank notes in actual possession, and
: every deposit which the person own
: ing, holding in trust or having the
beneficial interest therein is entitled
IL to withdraw in money, on demand.
> The term "credits," wherever used
in this act, shall be held 10 mean and
/ include every claim or demand for
money, labor or other valuable thing
$ due or to become due, including book
!. accounts, and every annuity or sum
of money receivable at stated peri
DDS, and all money invested in prop
erty 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
r agreement TO reconvey, release or
! aosi0n unon The navment of any