The spirit of democracy. [volume] (Woodsfield, Ohio) 1844-1994, 1852-04-28

Iup by taking the amountin value on hand
as nearly as may be-, in each month O
the next preceding year in which the per
son making such statement shall have beer
engaged in business, adding together such
amounts, and dividing the aggregate
amount thereof by the number Of month.
that the person making the statement may
have been in business during the proceed.
ing year; Provided, that no consignee
shall be required to list for taxation the
value Of any property, the product Of this
State, which shall have been consigned to
him, for sale or otherwise, from any place
within the State, nor the value of any
property consigned TO him from any Other
place for the sole purpose Of being stored
or forwarded; Provided, he shall, in either
case, have no interest in such property, OF
any profit to be derived from its sale; and
the word person, as used in this and the
succeeding sections, shall be held TO mean
and include, firm, company, and incorpo.
ration. it sf aG.
Sec. l3. Every person who shall pur-
chase, receive or hold personal property
Of any description, for the purpose OF add
ing to the value thereof by any process OF
manufacturing, refining, rectifying. or by
the combination Of different materials, with
view Of making gain or profit by so
doing, shall be held to be manufacturer;
and he shall, when he is required to make
and deliver 10 the assessor statement OF
the amount Of his other personal property
subject to taxation, also include in his state
ment the average value estimated, as pro.
vided in the preceding section, of all arti.
cles purchased, received or otherwise held,
for the purpose Of being used in whole, or
in part, in any process or operation ofman-
ufacturng combining. rectifying, or rein.
ing, which from time to time he shall have
had on hand during the year next previous
to the time of making such statement. if so
long he shall have been engaged in such
manufacturing business, and il not, then
during the time he shall have been so en-.
gagged
SEC. Ia. Every person owning manu-.
featuring establishment Of any kind, and
every manufacturer, shall list as part of
his manufacturers stock, the value OF all
engines and machinery, of every descrip-
ton, used, or designed to be used, in any
process Of refining or manufacturing, lex.
cept such fixtures as shall have been con.
side.ed as part Of any parcel or parcels of
real property including all tools and i'm.
plements OF every kind used, or designd
to be used, for the aforesaid purposes.
Is Sec. Is. Every person who shall have
money employed in the business of
dealing in coin, notes, or bills of exchange,
or in the business Of dealing in. or buying,
or shaving any kind of bills of exchange.
checks, drafts, bank notes, promissory
notes, bonds, or other writing obligatory,
or stocks Of any kind or description what
soever, shall be held to be banker, bro
ker, or stock.jobber; and he shall, when he
is required TO make out and deliver to the
assessor statement of the amount or
value of his other personal property sub
ject 10 taxation, also include in his state.
ment the average value estimated as pro.
vided in the twelfth section of this act, of
all moneys, notes, bills OF exchange, bonds,
stocks, or other property appertaining to
his business as banker, broker. or stock
jobber, which he shall have had from time
to time in his possession or under his con-
troll during the year next previous to the
time Of making such statement, if so long
he shall have been engaged in such bust
ness, and if not, then during the time he
shall have been SO engaged.
SEC. l6. That when any person shall
commence merchandising in any county
after the first day of June, in any year,
The average value of whose persons al prop.
erty employed in merchandising shall not
have been previously entered on the asses.
sor's list for taxation, in said county, such |
person shall report to the auditor of the
county. the probable average value Of the
property by him intended to be
in merchandising until the first
day Of May thereafter, and shall pay into
the treasury Of such county, sum which |
shall bear the same proportion to the levy
for all purposes, on the average value SO
as the time from the day on
which he shall commence merchandising
as aforesaid, to the first of May next sue
cseding, shall bear to one year; Provided,
that il The person so listing his merchants
capital shall present bona fide receipt
from the treasurer Of any county, in which
such merchants capital had been previ-
ously listed and taxed, for the amount Of
the taxes assessed and by him paid on the |
same capital for the same year, then and |
in that case it shall be receipt from pay.
ing taxes again on such capital. 81
Sec. IL. That when any person shall
commence or engage in the business Of
dealing In stocks of any description, or in |
buying or shaving any kind Of bills Of ex.
change, checks, drafts, bank notes, promis-
sorry notes, or other kind Of writing obliga.
Tory as mentioned in the fifteenth section
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