The Kalida venture. [volume] (Kalida, Ohio) 1841-1865, 1852-04-23
Law S OF OHIO.
PUBLISHED by AUTHORITY.
ANAC1'


~ ,sE + AN ACT
For the assessment and taxation Of al
property in this State, and for levyint
taxes thereon according TO It's true val
ue in money. t -4
SEC. /. Be IL enacted by the Genera
Assembly ofMe State Of Ohio, Tha, al
property, whether real or personal, il
this Stale, all moneys, credits, invest
menis in bonds, stocks, joint stock com.
panies, or otherwise, Of persons residing
iherein; the property Of corporations now
existing or hereafter created, and the pro
perry of all banks, or banking Companies
now existing, or hereafter created. and al
bankers, except such as IS hereinafter
expressly exempt, shall be subject to tax
ntion; and such property, moneys, cred.
its, investments in bonds, stock, join
stock companies or otherwise, or the val
ue thereof, shall be entered on the list o.
taxable property, for that purpose, in the
manner prescribed by this act.
DEFINITIONS.
SEc. Q. The terms "real property
and "land,n wherever used in this act
shall be held TO mean and iuclude not on
ly the land itself, whether laid oni in
town lots or Otherwise, with all things
contained therein. bu, also, al, buildings,
structures and improvements, trees and
other fixtures ofwhatsoever kind thereon,
and all rights and privileges belonging,
orin anywise appertainiog thereto. The
term ''iHvcst'nents in bonds" whenever
used in his act, shall be held 10 mean
and include all moaeys Invested in bonds,
of whatsoever kind, whether issued by
,ncorpora'edoru unincorpoFated companies,
towns, cities, townships counties, states,
or other computations, OF by the Uulted
States, held by persons residing in this
State, whether for themselves or as guar
dians, trustees or agents, on which the
holder thereof is receiving or entitled to
receive interest, The term "invest
ments in stocks" wherever used in this
act, shall be heldto mean and include all
moneys invested ip, the public stocks Of
this or any other state, or of the United
States, or in any association, corporation,
jont stock company or otherwise, the
stock or capital Of which is or may be
divided inlo shares, which nre trans.
ferable by each owner, without the con-
sent of the other partneIs or stockhold
efs for the taxation of which no special
provision is made BY this act. held by
persons residing in this State, either for
themselves, or as guardians, trustees or
ngenis. The term "oath," wherever
used in this act, shall he held 10 mean
oath or affirmation. Every word in this
act importing The masculine gender, may
extend and he applied TO females as well
as males. The term "personal property
wherever used in this act, shall be held to
mean and include,
lst. Every tangible thing being the
subject Of ownership, whether animate or
inanima,e, other than money, and moi
forming part ofany parcel of real proper-
ty, as hereinbefore defined.
I'd. The capital stock, undivided
profits, and all other means, not forming
part oc the capital stock of every com
pany, whether incorporated or unincorpo-
rated, and every share, portion or interest
in such stock, profits or means. by what.
soever name the same may be designated,
inclusive ofevery share or portion, right
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 or boat, shall be within
the jurisdiction Of this State or elsewhere,
and whether ,hs same shall lave been
enrolled, registered or licensed at any
collectors office, or within any collection
dis'ric, in this State or not. The :erm
ssmoney" or "moneys" wherever used in
this act, shall be held to mean and include
gold and silver coin, ard bank notes in
actual possession, and every deposit
which the person owning, holding in trust
or having the beneficial interest therein,
is entitled to withdraw in money, on de-
maud. The term "credils,' whenever
used in this act, shall be held to mean
and include every claim or demand for
money, labor or other valuable thing due
or to become due, including book ac-
counts, and every annuity or sum ofmon-
ey receivable at stated periods, and all
money invested in property Of any kind
which is secured by deed, mortgage or
which the person holding such |
deed or mortgages or evidence of claim,
is bound by any lease, contract or agree
ment to reconyey, release or assign, upon
The payment ofany specific sum or sums;
that pensions receivable from
The United States, or from any of them,
salaries or payments expected TO be re
ceived for labor or services 10 he per-
formed OF rendered, shall not be held TO
be annuities withint the meaning Of this
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