The Portsmouth inquirer. [volume] (Portsmouth, O. [Ohio]) 1849-1855, 1852-04-23

lmard. The term "credits," wherever used
in this act, shall be held % mean and include
every claim or demand for money, labor OF
other valuable thing due or TO become due, in
clddiug book accounts, and every annuity or
sum Of money receivable at stated periods,
land all money invested in property Of any
kind which is secured by deed, mortgage, or
lotherwise, which The person holding such
'ldeed OF mortgage OF evidence of claim, is
bound by any lease, contract or agreement to
lreconyey, release or assign, upon the payment
of any specific sum or suns; Provided, that
pensions receivable from the United States,
or from any Of them, salaries or payments ex-
/ pected to be received for labor or services 10
b. performed or rendered, shall not be held to
Be cnnuities within the meaning of this act.
PROPERTY EXEMPT FROM TAXATION.
Sec. 3. All property described in this sec
Ition, TO the extent herein limited, shall be
exempt from taxation, that is to say: "a
lst. All public school houses. and houses
used exclusively for public worship, the books
and furniture therein, and the grounds at
tached TO such building necessary for the pro
per occupancy, use and enjoyment Of the
same, and not leased, or otherwise used with
q view to profit. All colleges, academies ;
all endowments made for their support; all
buildings connected with The same, aud all
lands connected with institutions Of learn
ing, not used with view 10, profit. This
provision shall not extend to leasehold es-
tates. Of real property held under the author
!, ity of any college or university oflearning OF
1 this state. Al .as "a, tia55g 4. Ss4e a ia
Cd. All lands used exclusively as grave
Yards, or grounds for burying the dead. except
such as sye held by any percon or persons,
company or corporation, with view to prof
| it or for the. purpose OF speculation in the
sale thereof. g.i go. ssa 1,
Sd. All property, whether real or person
al, belonging exclusively TO this state' or the
United States. g9 5ll. "
4th. All buildings belonging TO counties,
used for holding courts, for jails, or for coun-
ty offices, with the ground. not exceeding u
any county ten acres, on which such Dulla
/ ings are erected. ysg !,
5th. All lands, houses and other build
Iings belonging TO any county, township or
| town, used exclusively for theaccommodation
J or support of the poor. .a ~ ~.
6tb. All buildings belonging TO insiitu-
tions of purely public charity, together with
tho land actually occupied by such instltu-
tious not leased or otherwise used with q view
to nrofit and all moneys and credits iappro
pfiated solely to sustaining and belonging ex'
clusively to such institutions. q. q,
7th. All fire engines and other imple
ments used for the extinguishment Of ires
with the buildings used exclusively tof tht
safe keeping thereof, and for the meetings o.
fire companies whether belonging to any
Town, Or to any fire company organized there
in. l,-isSestQ d. i'f slss ~ 41t1
| 9th. All market houses, public squares
4 or other public grounds, town or TOWNSHIP
houses or halls, used exclusively Tor puolit
purposes, and all works, machinery and hx'
lures belonging to any town, and used exclu'
sively for conveying water TO such town..
/ 9th. Eachindividual In this state, shat
be allowed to hold, exempt from taxation
! personal property of any description, not ex'
/ cceeding in value two hundred dollars. Nc
person shall be required to lis! greater por-
lion Of any credits than he believes will be
received, or can be collected; nor any greater
portion of any obligation given 10 secure the
payment of rent, than the amount OF iha'
Shall have accrued on the lease, and snail re-
\ main unpaidat the time OF such listing NC
person shall be required to include in MS
statement as part Of The personal property
moneys. credits, investments in bonds, stocks
4 Iioint stock companies, or otherwise, whicf
he is required to list, any share or portion o
?. the capital stock or property, OF any compa
nv or corporation which Is required to list o.
return its capital and property tor taxation II
This stale. The taxes upon banks, banking
, companies, and all other joint stock compa
i nies or corporations of whatsoever kind, lev
. led and collected in pursuance OF the prosis
/ ions Of this act, shall be in lieu Of any take
which such bank or banking company. or 9th
Z er Joint stock company or corporation, wa
s1b by,forner laws required TO pay. 79
ny WHOM, WHERE, AND IN WHAT MANNE
4l' ssic PROPERTY SHALL BE LISTED. n
III SIC. a. Every person OF full age an
T sound mind, not married woman, shall In
: he real property of which he is the owne
! situate III the county in which he resides, IN
! persona property Of which he is the owne
|. and ali the moneys in his possession; an
|. he shall also list all moneys invested, loan
: cd NJ otherwise controlled by him, as Il
!. agent or attorney, or OH account OF any otl
!. eT person orpersons, compsny or corpor
! zion whatsoever, and all moneys depositt
: subject TO his order, check OF draft, and Gre
! saue from, or owing by any person or pc
r. sons, body corporate or polite, whether
i, or out Of such county. The property
IF every ward shall be listed by his guardl!a
II Of every minor child, idiot or iunatic havll
~ ~ no other Guardian, by his father, II living,
i. no, by his mother, il living, and Meth
4 father nor mother be living, by the pers'
os Having such property in change; oieve
\, Wife by her husband, if OF sound MIND
I, notb herself; oil every person Tor who
"A "a bcneft property is held ntrust, bJ the try
IN Tee of every estate of7a deceased person.,
i atdihel executor or administrator; oil corpo!l
~ lions whose assets are in the hands offecel
r. ets. by such receivers; of every. compar
a. firm. body politic or corporate; oy lne pr
= ident Or principal accounting ofhcer, pirln,
n. or agent thereof Every person required
=. = list uroperty on behalf Of others. by the p
10 visions of this act, Shall list II IN the sal
10 township in which he would be requires,
pl isl it il such property werehis own; !
,s Re shall list it Sc parately from his own, sp'
he living ID each case the name Of tue pers'
~ estate. company or corporation, 70 whom
- - hslnngs. and all real property and merchal
~ a, \ rs stock, and all the eI