The Democratic sentinel and Harrison County farmer. [volume] (Cadiz, Ohio) 1851-1852, 1852-04-28


ties, used for holding courts, for jails, or
for county offices, with the ground, not !
exceeding in any county ten acres, on
which such buildings are erected.
9Th. All lands, houses and other build
ings belonging to any county, township
or town, used exclusively for the accom-
mediation or support of the poor.
9th All buildings belonging to institu-
tons of purely public charity, together
with the land actually occupied by such
institutions not leased or otherwise used
with view to profit; and all moneys and
credits appropriated solely to sustaining
and hPlohgins exclusively to such institu-
tions. g ..
7th. All fire engines and other imple-
ments used for the cxtinguishment of fires,
with the buildings used exclusively for the
safe keeping thereof, and for the meetings
of fire companies whether belonging to
any town, or to any fire company organi-
zcd therein.
9th. All market hGYses, public squares,
or other public grounds, town or township
houses or halls, used exclusively for pub
lie purposes, and all works, machinery
and fixtures belonging to any toYn, and
used exclusively for conveying water to
such town.
9th, Each individual in this state, shall
be allowed to hold, exempt from taxation,
personal property Of any description, not
exceeding in value two hundred dollars
No person shall be required to list Il great
er portion of any credits than he believes
will be received, or can be collected; nor
any greater portion of any obligation Civ
en- to SECURE the payment of rent, than
the amount that shall have ascrued on the
lease, and shall remain unpaid at the
time Of such listing No person shall be
required to include in his statement as a
part of the personal property, moneys,
/ credits, investments in bonus, stocks,
! o;it c,0c..i companies, orotherwise, which
he is required to list any share or por-
! ton of the capital stock or property, of a
| ny company or corporation which is requi-
red to list or return its capital and proper
ty for taxation in this state. The taxes
| upon banks, banking companies, and all
other joint stock companies OF corpora
tons OF whatsoever kind, levied and col
! lected in pursuance of the provisions of
this act, shall be in lieu of any taxes
which such bank or banking company, OF
! other joint stock company or corporation,
] WaS by former laws required to pay.
! liz n6ost, g.Jsere, end in u7ttB u,Uili.er PRO
pef4y sEaK be listed.
Sec. 4. Every person OF full age and
| EpIuI mind I1lrrInl shoII
list the real property Of which he is the
owner situate IN the county in which he
resides, the personal property OF which he
is the owner, and all the moneys in his.
! possession; and he shall also list all mo-
neys invested, loaned or otherwise con-
troed by him, as the agent or attorney,
or on account of any o.htr person or per-
sons, company or corporation whatsoever,
and all moneys deposited subject to his
order, check or draft, andcreditS due from,
or owning by any person or pers0ns, body
corporate or polite, whether in or out Of
SUCH county. The property Of every
ward shall be listed by his guardian; of
every minor child, idiot or lunatic having
no other guardian, by his father, if living,
ii not by his mother, if living, and if nei-
thcr father nor mother be living, by the
person having such property in charge;
J OF every wife by her husband, if of sound
mind, if not by herself; Of every person
for whose benefit property isheld in trust,
| by the trustee; of every estate OF de-
ceased person, by the executor or admins
TRAITOR; of corporations whose assets are
in the hands of receivers, by such receiv-
ers; of every company, firm, body polite
or corporate, by the president or prime pal
accounting officer, partner, or agent there
of. Every person required to list proper
! ty en- behalf Of others, by the provisions
OF this act, shall list it in the same town
shipin which he would be required to list
I it, If such property were his own; but he
shall list it separately from his own, spe-
| cifying in each case the name of the per-
son, estate, company or corporation, to
| whom it belongs; and all real property
/ and merchants and manufacturer stock,
and all the enumerated articles, and all
personal property upon farms and real
property not in towns, shall be returned
! for laxation, ,sand taxed in the township
and town in which it is situated; and all
other personal property, except such as
is taxable for state purposes 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, if such
person reside ip the county where such
property was listed; and if not, then such
y property shall be entered for taxation and
taxed. in the township where situated
when listed, anything in this act to the
contrary notwithstanding. u
4 Sec. 8. Property held under 9 lease
for term exceeding fourteen years, be-
longing to the state, or to any religious,
I scientific or benevolent society, or institu-
tion, whether corporated or unincQfpora-
ted, and school and ministerial lands, shall
! be considered, for all purposes OF taxa
Z ton, as the property of the person 50
holding the same, and shall be listed as
such by such person or his agent, as in
other cases,
SEC 6. Each person required by this
act to list property, shall make out and
deliver to the assessor, when required, or
\ within ten days thereafter, statement,
verified by his oath or affirmation, of all
the personal property, moneys, credits,
! Investments in bonds, stocks, joint stock
companies. or otherwise in his possession,
or Under the control Of such person, at
1 the time notice was given to him by the
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