Gallipolis journal. [volume] (Gallipolis, Ohio) 1837-1919, 1852-04-29

For the assessment and taxation of all proper
ty in fhis State, and for levying taxes there
on according to its true value in money.
[COneluded.
BY WHOM, WHERE, AND IN WHAT
MANNER PROPERTY SHALL BE LIST
Ed.
Sec A. Every person of full age and sount
mind, not married woman, shall list the rea
property of which he is the owner, situate II
the county in which he resides, the persona
property of which he is the owner, and all the
moneys in his possessions; and he shall alsf
LIST all moneys invested, loaned or other~ise
controlled by him, as the agent or attorney, Oh
on account of any other person or persons, com
pany or corporation whatsoever, and all moneys
deposited subject 10 his order, check or draft
and credits due from, or owing by any person
or persons, body corporate or polltic, whetneE
in or out of such county. The property oi
every ward shall be listed by his guardian; ol
every minor child, idiot or lunatic having no
other guardian. by his father, if living, if not
by his mother, If living and if neither father
nor mother be living. by the person having such
property in charge; of every wife by her hus-
band, if of sound mind, if not by herself; OF
in trust, by the trustee; of every estate Of a
deceased person, by the executor or admins
traitor; of corporations whose assets are in the
hands of receivers, by such receivers; of every
company, firm, body polite or corporate, by the
president or principal accounting officer, part
ner, or agent thereof Every person required O
list property on behalf ol others, by the provis-
ions of this act, shall list in the same township
in which be would be required 10 list it, if such
property were his own; but he shall Inst II sep
araiely from his own, specifying in each case
the name of the person, estate, company OF
corporation, to whom it belongs; and oil real
property and merchants and manufacturers
stock, and all the enumerated articles, and all
personal property upon farms and real property
not in towns, shall be returned for taxation,
and taxed in the township and town in which
il is situated; and all other personal property
except such as is taxable for state purposes on
lv, shall be entered for taxation in the town
ship and town in which the person charged with
the tax thereon resided, at the time list
thereof was taken by the assessor, if such per-
son reside in the county where such property
was listed; if moi, then such pro oreriy shall be
entered for taxation and taxed, in the town.
ship where situated when listed, anything in
this act to the contrary Notwithstanding
Sec. s. Property held under lease for term
exceeding fourteen years, belonging to the state,
or to any religious, scientific or benevolent
society. or institution, whether Incorporated or
unincorpnrated, and school and ministerial
lands. shall be considered, for all purposes ol
taxation, as the property of the person so hold
ing the same, and shall be listed as such by
such person or his agent, as in other cases.
Sec. 6. Eaak peryaa required by this act to
list proys ,sSaa5tss ssut and deliver 10 ibe
thereafter. statement. verified by his oath or
affirmation, of all the personal property, mon-
eys, credits, investments in bonds, stocks, joint
stock companies, or otherwise IN his posses
sion, or under the control of such person, at the
time notice was given to him by the assessor
to make out such statement, and which, by the
provisions of this act, be Is required TO list fol
taxation, either as owner or holder thereof, oI
as guardian, parent, husband trustee, executor
administrator, receiver, accounting officer
partner, agent or factor.
Sec. I. Such statement shall truly and dis
tinctly set forth:
First, the number of horses, and the valuI
thereof.
Second, the number of neat cattle, and thu
value thereof.
Third, the number of mules and asses, ant
the value thereof
Foucth. the number of sheep, and the valu
thereof.
Fifth, the number of hogs. and the valu,
thereof
Sixth, every pleasure carriage, of whatsoeve
kind. and the value thereof.
Provided, that If such person shall exhibit f.
the assessor, the animals, or other articles o
personal property, above enumerated. the value
OF such property, so exhibited, shall be det r
mined by the assessor.
And such person shall further make TO The
assessor, statement of every gold or silvel
watch, and the value thereof.
Every piano forte. and the value thereof.
The value of the goods and merchandise
which such person is required to list as mel
chant.
The value of the property which such persor
is required to list as a banker, broker, or stoci
jobher.
The value of the materials and manufac
tured articles, which such person is required t.
list as a manufacturer.
The value of moneys and credits, required Il
be listed, including all book accounts.
The value of the moneys invested in bonds
stocks, joint stock companies. or otherwise
which such person is, by Ibis act, required f
list.
The total value of all other articles Of perso
nal property, which such person is, by this act
required to list.
Sec 8. If there be no articles Of persons
property moneys or credits, investments i
bonds, stocks, joint stock companies, or othei
wise, which such person would be, by this aci
reonired to list, on his own account, or on al
count of Others. he may set forth such fact I
,boe hall tha Oafh ora NJ
nation of such person to the truth of the sam
RULES FOR vALUING PROPERTY.
Sec 9. Each separate parcel of real propert
shall Re valued at its true value in money. e.
cluding The value Of the crops growing thereon
but the price for which such real property wou
sell at auction, or at forced sale, shall not
taken as the criterion of such true value :
Each tract or lot of real property belonging I
this State. or to any county, city, or charitab
institution, whether incorporated or uninco
porated. and school or ministerial lands, be-
under lease for term exceeding fourtee
years, shall be valued at such price as the n
SCISSOR believes could be obtained at private sa
for such Ieasehold estate. Personal propert
of every description, shall be valued at II
p.uaI selling price Of similar property at n
time of listing, and at the place where I'll
.ame NAV then be; and ifthere be no usual sc
ling price known to the person whose duty
shall be to fix a value thereon, then at SUI
priee as it is believed could be obtained ther
far in money, at such time and place lnyes
ments in bonds. stocks, joint stock companie
or otherwise, shall be valued at the true yal'
thereof In money, Money, whether IN pc
session or on deposit. shall be entered IN Il
abatement at the full amount thereof; Prov
aed.- that deprecated bank notes shall be e.
+ered at their current value. Every credit
. .um certain. payable either in money. pro