The spirit of democracy. [volume] (Woodsfield, Ohio) 1844-1994, 1852-04-21

owing by any person or persons, body cor.
porate or polite, whether in or out ofsuch.
county. The property Of every ward shall
be listed by his guardian; Of every minor
child, idiot or iunatc having no other guar
dian, by his father, if living, if not by his
mother, if living, and il neither father nor
mother be living, by the person having such
property in charge; of every wife, by her
husband, if of sound mind, if not by her.
self; Of every person for whose benefit
property is held in trust, by the trustee; Of
every estate Of deceased person, by the
executor or administrator; 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, partner, or
agent thereof. Every person required to
list property on behalf of others, by the
provisions of this act, shall list it in the
same township in which he would be re-
quired to list it. if such property were his
own; but he shall list it separately from
his own, specifying in each case the name
of the person. estate, company or corp0-
ration, to whom it belongs; and all real
property and merchants and manulac-
,urer's stock. and all the enumerated ar
ticles, 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 only,
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 person reside in the county where
such property was listed; and if not, then
such property shall be entered for taxa
ton and taxed, in the township where
situated when listed, anything in this &C,
to the contrary Notwithstanding.
Sec 8. Property held under lease for
term exceeding fourteen years. belong
ing 10 the stale, or TO any religious, scien-
tfic or benevolent society, or institution,
whether incorporated or unincorporated,
and school and ministerial lands, shall be
considered for all purposes OF taxation,
as the property of the person so holding
the same, and shall be listed as such by
such person or his agent, as in other
cases.
Sec. 6. Each person required by this
act to list property. shall make out and
deliver to the assessor, when required, or
within ten days thereafter, a statement,
verified by his oath or affirmation, ofall the
personal property, moneys, credits, in
vestmentin bonds, stocks, joint stock COM
panies, or other wise in his possession, or
under the control Of such person, at the
time notice was given TO him by the asses
sor, to make out such statement, and
which, by the provisions Of this act, he is
required to list for taxation either as owner
or holder thereof, or as guardian. parent,
husband, trustee, executor, administrator,
receiver, accounting officer, partner, agent
or factor.
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 Of hogs. and the value
thereof.
Sixth, every pleasure carriage, whatso-
ever kind, and the value thereof.
Provided, that if such person shall ex.
hibit 10 the assessor, the animals. or other
articles Of personal property above emu
merated, the value of such property. 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-
dize which such person is required to list
as merchant.
The value of~the property which such
person is required to list as banker,
broker, or stock jobber.
Tho value OF tho materials and manu-.
factured articles, which such person is re.
quired TO lis; as a manufacturer
The value of moneys and credits, re-
quired to be listed, including all book ac.
counts.
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 articles of
personal property, which such person is,
by this act, required to list.
SEC. 8. If there be no articles Of per.
sonal property, moneys or credits. invest
ments in bonds. stocks, Joint stock COM
panes. or otherwise, which such person
would be, by this act. required to list, OIL
his own account, or OH account Of others,
he may set forth such fact to the assessor,
who shall require the oath or affirmation
Of such person 10 the truth of the same.