The Democratic sentinel and Harrison County farmer. [volume] (Cadiz, Ohio) 1851-1852, 1852-04-28
LAWS OF 0 HI0.
TPUBLIsHED BY AUTHQRITY.l
[ No. 39.l

=
true value in money.
. SIC. 1. Be it enacted by the General
Assembly of the State of Ohio, That all
property whether real or personal, in this
Stale, all monies, 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, orjbanking companies now exist
ina, or hereafter created, and OF all bank
ers except such as is hereinafter express
ly exempted, shall be subject to taxation;
and such property, moneys, credits IN
yestments in bonds, stocks, joint stock
companies or otherwise, or the value
thereof, shall be entered on the list Of tax
able property, for that purpose, in the
manner prescribed by this act.
h'''''' ~ Definitions.
SEC 3. The terms :'real property" and
:'land," wherever used in this act shall
be held to mean and include not only the
land itself, whether lal4 out in town lots
br otherwise, with all things contained
therein, but also, all buildings, structures
and improvements, trees and other Fix
lures Of whatsoever kind thereon, and all
rights and privileges belonging, or in a
nywise appertainng thereto. The term
..invcstmcnts in bonds" Whenever used
in this act, shall be held to nRah and in
cludc all moneys inyested in bonds, OF
whatsoever kind, whether issued bY incor-
porated or unincorporated companies,
towns, cities, townships, counties, states,
pr other corporations, or by the United
. States, held by persons residing n THIS
state, whether for themselves OF as guar
dians, trustees or agents, on winch the
holder thereof is receiving Qr entitled to
receive interest. Thetcrm ''investments
in stocks" wherever used in this act, shall
lie held to mean and include all moneys
invested IN The public stocks di tbs pr
any other State, or Of the United States,
Or in any association, corporation, JOINT
stock company or otherwise, the stock or
capiiial of which is or may be divided into
khares, which. are transferable by each
owner, without the consent of the other
partners or stockholders, for the taxation
of which no special provision is made by
this act, held by persons residing in this
ntata.. either tor themselves, OF as guardi-
ans, trustees or agents. The term "oath,
wherever used in this act, shall be held
10 mean oath or affirmation. Every word
IN this act importing the masculine gen
der, may extend and be applied to females
~ well AS males. The term personal
property" wherever used in this act,
shall be held to mean and include,
1st Every tan gible thing being the sub
lect Of ownership, whether animate or IN
animate, other than money, and not form
ing part any parcel of real property, as
hereinbefore defined.
Cd The capital stock, undivided profits.
and all other means, not forming part of
the capital stock Of every company, whe-
ther Incorporated or unincorporated, and
every share, portion or interest in such
stock, k,proftsor means, by whatsoever name
the same may be designated, inclusive ct
every share or portion, right pE interest,
SlhGf legal OF equitable, iR apd to every
ship. vessel or boat, OF whatsoever name
or description, used or designed to be used
Stler exclusively or partially, in naviga-
ting Snyof the waters within or border
ing on this state, whether such ship, YES
sci or boat, shall be within the jurisdiction
of this state or elsewhere, and whether
the. same shall have been enrolled, regis
tered or licensed at any collectors office,
or within any collection district in this
state or not. The term 'naoheY" or mo
neys," wherever used in this act, shall be
held 10 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. beneti
diai interest therein, is entitled to with
draw in money, on demand. The term
"credts," wherever used in this act, shall
be held to mean and include every claim
3t demand for money, labor or other val.
liable thing due or tobecome due, including
book accounts, and every annuity or sum
ii money receivable at stated periods,
and alt money invested in property OF any
kind which is secured by deed, mortgage
or Otherwise, which the person holding
such deed or mortgage or evidence OF
claim, is bouhd by any lease, contract or
agreement to resonvcy, release or assign,
uponthe payment Of any specific sum or
sums; Provided, that pensions receivable
from the United States, or from any OF
them, salaries or payments expected to be
received for labor or services TO be per-
formed efrcndercd, shall not be held to
be ahnuities within the meaning of this
act. 80 80. = -, < -s- S. q.
Property EtenptJ from TaEation. Ns
SEC. 8. Allproperty described in this
section, to the extent herein limited, shall
bs exempt from taxation, thai i to say: /,
LIST. All public school houses. and hour I
scs used exclusively for public Worship !
The books and furniture therein, and the
grapndsats atsachedgte such building neccsy
-s4ty SStshe proper occupancy, use andn
enjoymentof the same, and not leased, or
otherwise used witha view to profit. All
colleges, academies: all endowments made
for their snpperl: all buildings connected
with the same, and, al lands connected
with institutions Of learning, not used
with ayiewto profit, This provision shall
not extend " leasehold estates, of real
property heIdunder the authority Of any
eollegdsoF university of learning Of this
etate. m8We& ~ Wsik fb-Fsasa
.ed.rAll lands assd s&clasively as grave
yards. Or grounds Tor burying the dead,
cxceptsaeh ssiareiheld by any person or
persons, company or corporation, with .
view 10, pe0Gk or for Alae purpose OF specu-s