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

SEC. 7. Such statement shall truly and
distinctly set forth;
First, the number Of horses, and the
value thereof.
Second, the number of neat cattle, and
the value thereof.
Third, the number Of mules and asses,
and the value thereof.
Fourth, the number of sheep, and the
value thereof
Fifth, the number ofhogs, and the val
ue thereof.
Sixth, every pleasure carriage, OF what
soever kind, and the value thereof.
Provided, that if such person shall ex-
hibit to the assessor, the animals, or other
articles of personal property, above emu
merated, the value of such pEoperty, SO
exhibited, shall be determined by the as
SCISSOR.
And such person shall further make to
the assessor, statement OF every gold or
silver watch, and the value thereof
Every piano forte, and The value thereof
The value Of the goods and merchan-
die which such person is required to list
as a merchant
The value of the property which such
person is required TO list as a banker, bro
ker, or stock jobber.
The value of the materials and manu-
factured articles, which such person is re-
quired to list us manufacturer.
The value Of moneys and credits, re-
ouired to be listed, including all book ac
counts.
The value Of moneys invested in bonds,
stocks, Joint stock companies, Or otherwise,
which such person is, by this act, requi-
red to list.
The total value Of all other articles Of
personal property, which such person is,
by this act, required to list.
SEC 8. Ii there be no articles of per-
sonal property, moneys or credits, invest
mcnts in bonds, stocks, joint stock com
panies, or otherwise, which such person
wouidi b" by this act, required to list, on
his own account "r on account OF Others,
he may set tgrth such iact 70 the assessor,
who shall require the oath or i.,1rmatIon
of such person to the truth of the same.
RuIcS for Foi&ing Property
SEC. 8. Each separate parcel Of real
property shall be valued at its true value
in money, excluding the value Of the
crops growing thereon; but the price for
which such real property would sell at
auction, OF at forced sale, shall not be
taken as the criterion OF such true value.
Each tract or lot Of real property belong
~. T,, f.ttt
| OF charitable Institution, whether lnccrpO-
ra:ed OF unincorpOrA,eI, and school or Nun
istcrial lands, hcki uuder il lease for Il term
exceeding fourteen years, shall be valued
at such price as the assessor believes
could be obtaiNel ut private sale for such
laasholI estate. Personal property, OF
every description, shall be valued at the
usual selling price OF similar property
at the Time of listing and at
the place where the same may then be;
and If there be no usual selling price
known to the person whose duty it shall
be to fix value thereon, then at such
price as it is believed could be obtained
therefor, in money, at such time and place.
Investments in bonds, Stccks, joint stock
companies, or otherwise, shall be valued
ut the true value theoI in money. Mon
ey, whetheri in possession or on depositc,
shall be entered in the statement at tulthc
amoun thereoi; Provided, that the deprecl
ated bank notes shall be entered at the cur
rent value.
Every credit for sum certain, payable
either in money, property OF any kind,
labor or services, shall be valued at the
full price of the sum so payable; if for a
specific article, OF for a specified number
or quantity Of any article or articles Of
property, or for certain amount of labor,
or for services of any kind, it shall be val
ued at the current price Of such property,
or of such labor or service, at the place
where payable. Annuities or moneys,
receivable at stated periods, shall be valG-
ed at the price which the person listing the
same believes them to be worth in money.
Ofdeduc!ioms mate from moneys andcred
SEC. 10. In making up the amount OF
moneys and credits which any person is
( required to list for himself, or any other
/ person, company or corporation, he shall
! be entitled to deduct from the gross amount
| of moneys and credits, the amount Of all
bona fde debts owing by such person,
company or corporation, to any other per-
Il son, company OF corporations for a consid-
Grafton received but no acknowledgement
Of Indebtedness, not founded ON actual
Y con sideration, believed, when received to
have been adequate, and no such ac-
! Acknowledgement made for the purpose of
! being so deducted, shall be considered a
debt within the meaning Of this section;
and so much only Of any liability, as sure
ty for others, shall be deducted as the per
son making out the statement believes the
surety is legally and equitably bound to
pay, and 50 much only as he believes
such surety will be compelled to pay on
account OF the inability or insolvency Of
the principal debtor; and ii there are 9th
er sureties WHO are able to contribute, then
only SO much as the surety in whose. be-
4 half the statement is made, will be bound
I TO contribute; Provided, that nothing in
this section shall be SO construed as toap-
ply to any bank, company or corporation
exercising banking powers or privileges.
Sec. IL. N person, company or cor
poraticn, shall be entitled to any deduc-
ton on account Of any bond, note, or obli-
CATION of any kind, given to any mutual
Insurance company, nor on account of any
unpaid subscription to any religious, liter
ary, scientific or charitable institution or
society. nor on account of anv Subscrip-