Fremont weekly freeman. [volume] (Fremont, Sandusky County, Ohio) 1850-1853, 1852-04-24


count of any unpaid subscription to an
religious. literary, scientific or charita
ble institution or society nor on accoun
of any subscription to. or installmen
payable on the capital stock of an,
company, whether incorporated or un
Incorporated.
| OF LISTING AND VALUING THE
PROPERTY OF MERCHANTS
AND MANUFACTURERS, AMI
OF BANKERS, EXCHANGE
! BROKERS, AND STOCK JOB
BERS. &c.
Sec. IL. Every person that shal
own, or have in his possession, or sub
Iject to his control, any personal prop,
erty within this State, with authority
to sell the same, which shall have been
purchased either in or out of this State,
with view to being sold at an advan-
ced price, or profit, or which shall have
been consigned to him, from any place
out of this state, for the purpose of be-
ing sold at any place within this state,
shall be held to be merchant; and,
when he shall be by this act required
to make out and deliver to the assessor
a statement of his other personal pro-
perty, he shall state the value of such
property appertaining to his business
as merchant; and in estimating the
value thereof, he shall take as the cri-
terion, the average value of all such
articles Of personal property which he
shall have had from time TO time in his
possession, or under his control, during
the year next previous 10 the time of
making such statement, if so long he
shall have been engaged in business;
and if not, then duri=g such time as he
shall have been so engaged; and the
average shall be made up by taking the
amount in value on hand, as nearly as
may be, in each month of the next
preceding year in which the person
making such statement shall have been
engaged in business, adding together
such amounts, and dividing the aggre-
gate amount thereof by the number Of
months that the person making the
statement may have been in business
during the preceding year; Provided,
that no consignee shall be required to
list for taxation the value of any prop
erty, the product of this state, which
shall have been consigned to him, for
sale or otherwise from any place with
in the state, nor the value of any prop
erty 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, or any profit to be de-
rived from its sale; and the word per-
son, as used in this and the succeeding
sections, shall be held to mean and in
clude, firm, company, and incorpora-
tiOn.
Sec. IS. Every person who shall pur-
chase, receive or hold personal proper
ty of any description, for the purpose
of adding to the value thereof by any
process of manufacturing, refining, rec
tifying, or by the combination Of diffe-
rent materials, with view of making
a gain or profit by so doing, shall be
held to be a manufacturer; and he
shall, when he is required 70 make and
deliver TO the assessor statement of
the amount of his other personal prop
erty subject to taxation, also include in
his statement the average value estim-
ated, as provided in the preceding Sec
ton, of all articles purchased, received,
or otherwise held, for the purpose of
being used in whole, or in part, in any
process or operation Of manufacturing,
combining, rectifying, or refining, which
from time to time he si.all 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 if
not. then during the time he shall have
been so engaged.
Sec. IA. Every person owning q
manufacturing establishment Of any
kind, and every manufacturer, shall
list as part of his manufacturers stock,
the value of all engines and machinery,
of every description used Or designed
to be used, in any process of refining
or manufacturing, Except such fixtures
as shall have been considered as part
of any parcel or parcels of real proper
ty,) including all tools and implements
of every kind used, OF designed to be
used, for the aforesaid purposes.
Sec. Is. Every person who shall
have money employed in the business
Of dealing in coin, notes, or bills of ex-
change, 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 whatsoever, shall
be held to be a banker, broker, or stock
jobber; and he shall, when he is re-
quired to make out and deliver to the
assessor a statement of the amount or
value of his other personal property
subject to taxation, also include in his
statement the average value estimated
as provided in the twelfth section of
this act, of all moneys, notes. bills of
exchange, bonds, stocks, or other prop
orty appertaining to his business as a
banker, broker. or stockjobber, which
he shall have had from time TO time in
his possession or under his control, du-
ring the year next previous to the time
of making such statement, if so long he
shall have been engaged in such busi-
ness, and if not, then during the time
he shall have been SO engaged.
Sec. IL. That when any person
shall commence merchandising in any
county after the first day of June, in
any year, the average value of whose
personal property employed in mer-