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

S~SOSSO'
TO make out such statement, anC
which, by the provisions of this act, b
is required to list for taxation, either q
owner or holder thereof, or as guard
ian, parent, husband, trustee, executor
administrator, receiver, accounting off
Ger, partner, agent or factor.
Sec. Z. Such statement shall trul
and distinctly set forth
First. the number of horses, an
the value thereof.
Second, the number of neat cattle
and the value thereof
Third, the number of mules an
asses, and the value thereof.
Fourth, the number of sheep, and tn
value thereof
Fifth, the number of hogs, and tn
value thereof
Sixth, every pleasure carriage oi
whatsoever kind and the value thereof
Provided that if such person shall
exhibit to the assessor, the animals o.
other articles of personal property
above enumerated, the value of sucE
property, so exhibited shall be deter
mined by the assessor.
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 mer-
ehandize which such person is requir'
ed to list as merchant.
The value of the property which
such person is required to list as a
banker, broker, or stock jobber.
The value-of the materials and man.
ufactured articles, which such person
is required to list as manufacturer.
The value of moneys and credits,
required to be listed, including all book
accc UNITS.
The value of the moneys invested
in bonds, stocks, joint stock companies
or otherwise, which such person is, by
this act required to list.
The total value of all other article:
of personal property, which such per
son is by this act required to list.
Sec. 8. Ifthere be no articles O.
personal property, moneys or credits
investments in bonds, stocks, joint
stock companies, or otherwise, which
such person would be, by this act re.
quired to list on his own account, or or
account of others, he may set forth
such fact to the assessor, who shall re.
quire the oath or affirmation of sucl
person to the truth Of the same.
RULES FOR VALUING PROP.
ERTY.
Sec. 9 Each separate parcel o
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, or at forced sale
shall not be taken as the criterion o.
such true value. Each tract or lot o.
real property belonging to this state
or to any county, city, or charitable in.
stiLution, whether Incorporated or unin-
corporated, and school or ministerial
lands, held under lease for a term moi
exceeding fourteen years. shall be val.
ued at such price as the assessor be-
lieves could be obtaine1 at private sale
for such leasehold estate. Personal
property of every description shall be
valued at the usual selling price oI
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 valre
thereon, then at such price as it is be-
lieVed could be obtained therefor in
money at such time and place. In
vestments in bonds, stocks, joint stock,
companies, or otherwise shall be val
ued at the true value thereof in money
Money, whether in possession or on
deposit, shall be entered in the state
ment at the full amount thereof Pro-
Vided that deprecated bank notes shall
be entered at their current value. Ev-
cry credit for a 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. or for specifi-
ed 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 valued at the current
price of such property, or of such Ia
Dor or service, at the place where pay
able. Annuities or moneys, receivable
at stated periods, shall be valued at the
price which the person listing the
same believes them TO be worth in
money.
OF DEDUCTIONS MADE FROM
MONEYS AND CREDITS.
Sec. 10. In making up the
amount of moneys and credits which
any person is required to list for him.
self, or for any other person, company
or corporation, he shall be entitled tc
deduct from the gross amount of mon
eys and credits, the amount of all bo-
IA ide debts owing by such person,
company or corporation, to any other
person, company or corporation, for q
consideration received but no &C.
knowledgment of indebtedness, moi
founded on actual considera-
ton, believed, when received &c
have been adequate, and nc
such acknowledgement made for the
purpose Of being SO deducted, shall be
considered a debt within the meaning
of this section and so much only o
any liability, as surely for others, shall
be deducted as the person making out
the statement believes the surety is le-
gally and equitably bound to pay, and
so much only as he believes such sure