Meigs County telegraph. [volume] (Pomeroy [Ohio]) 1848-1859, 1852-05-06
POMER0Yy THU DAY. MAY 6. 1852.

Y, THU DAY. MAY s.
cry which y 'h6n have had from time 10
1iime jnshis ID siohs oriuhder hisaccntrol, |,
during the VI Hextpreyiousa ihelime Of
making such |eineAl ifisolonga he shall
have beenEe1 ed fiplbukinsss; and If, not
then during 81 'i|1e ns heishall shayebeen
SO epgagedaa nv average shallEbe made
up by takiBg aInohht insyalue on hand, !,
as maybe, ia a month Of iheineAt, pre-
Iceeding year, which the person making
such sisiemaa 81 have been engaged in
business, addina ihef snchumounis, and
dividing the ssiseFa,e aFao1ntz ihereofa by
the number d; onihsa aihasahe petsonsma.
king the syalen may have benin busi-
ness during III Proceeding year; Provided,
tina, no consigtee shall be required 10 list
for taxatinn The falue OF any properly, the
producl ofihis late, which shall have been
consigned 10 hii0, for sale or otherwise from
any place within the Safe, nor the value Of
any properly consigned 10 him from any
other place TOT The sole purpose Of being
stored, or forwarded; Provided, he shall, in
either case, have no interest in such proper.
~, or any prolific be deliveredfrom It's sale;
and the word person, as used in This and the
succeeding sections, shall be held to mean
and include firm, company and incorpora-
lion. >&
SEC. 10. Every person who shall pur.
chase, receive, or hold personal properly OF
any description, for The purpose of adding
TO the value thereof ny any process of man.
u(acluring, refining, rec,ifying, or by the
combination of different materials, with a
view Of makinga gain or profit by so doing,
shall be held to be manufacturer; and he
shall, when he is required TO make and de-
] liver 10 the assessor statement fthe amour,
of his other personal properly subject to
taxation, also include in his statement the
average value estimated, as provided in the
preceding section, all articles purchased, re-
ceived; or otherwise held, for the purpose Of
being used, in whole, or in part, in any pro-
cess or operation Of manufacturing, com.
bining, relilying or refining, which from time
10 time he shallhave had on hand during
The year next previous TO The time Of making
such statement, ;if SO long he shall have
been engaged inssuch manufacturing bust
ness, and il not, then during the time he shall
have been SO engaged. ais
SIC. a. Every person owning q manu-
featuring es.ablisAment of any kind, and
every manufacsusar shalldist IS part|of his
manufactures ,Ila value ol all ei3'
rtgines and. fna{ {,.I .1 oi every deScfiniion,
1scll. 81 ,|e<| 4 he os,sd, il any process
- csssstI Fr1UcPt sucn
fixtures as shall have been considered as
4 Iparl Of any parcelor or parcels of real prop.
'lerly y including alliools and implements oI
every kind used, or designed TO be used, lol
; the aforesaid purposes. r
= SEC. is. Every person who shall have
money employed in the business Of dealing
in coin, notes, or bills of exchange, or in The
business Of dealing in. orbuying, or shaving
any kind Of bills Of exchange, checks, drafts
, bank noies, promissory notes. bonds. o,
! other writing obligatory. or stocks of any
kind or description whatsoever, shall be held
; 10 be barker, broker, or stock.jobber; and
he SHALL when he is required 10 make GU,
and deliver stothe assessor a statement o
the amount or value of his other personal
properly subjec, to taxation also include in
his statement the average value estimated
as provided in the twelfth section of thi;
act, Of all moneys, notes, bills of exchange
bonds, stocks, or o,het property appertaining
: 10 his business as a banker, broker, or stock
jobber, which he shall have had from time
{ TO time in his possession or under his con-
Irol during the year next previous to the
: lime of making such statement, it so long
? he shall have been engaged in such business
{ and if not, then during the time he shal
a have been so engaged. a
Sec. l6. That when any person shal
commence merchandising in any county
!; after the first day Of June, in any year, tht
!, average value Of whose personal property
u employed in merchandising shall not have
d been previously entered on the assessor
: list for taxation, in said county, such person
: shallreport 10 the auditor Of the county, The
!; probable average value ofthe personal prop
y erty by him intended to be employed il
D merchandising until the first day Of May
! hereafter, and shall pay into the treasury o
d such county, a sum which shall bear III,
same proportion to The levy for all purposes
Q on the average value so employed, as lh,
: time from The day on which he SHALL com
g mence merchandising as aforesaid. 10 TIT
first Of May noxI succeeding, shall bear /,
$ one year, Provided, lha. l( the person S,
listing his merchants capital shall presen
l. a hono ID from tha traaci,pav IF an,