The Portsmouth inquirer. [volume] (Portsmouth, O. [Ohio]) 1849-1855, 1852-04-23
Z LIBERTY, QUALITY Fl PRoGREssIoN. Z q

troi, any personal property within this State,
with authority to sell the same, which shall
have been purchased either in or out of this
state with q view to being sold al an advanced
price, OF profit, or which shall have been con-
signed to him, from any place out of this State,
ilf the purpose Of being sold at any place with
! m TINS state, shall be held to he merchant
land, and when he shall be by this act required
1 % make outand deliver to the assessor a state
ment OF his other personal property he shall
stale sile value OF such property appertaining
% ms business as q merchant and in estfnal
,lpg me yalle thefeof, he shall take as the cri-
.srion, the average value Of all such articles
u personal property which he shall have had
,lonl ~, ule 70 Time IN ms possession, or under
nls vonlioi, qufing the year next previous to
w tiae OF making such statement, IL so long
;l lis sIaii " nave been engaged in business and il
3,'e ,'vt wen dnrlng such time as he shall have
1sF,sH'so engaged ana the average shall be
,iaus I " 8py ,teEtng4 ehe amount IN Yuiue on
na'e, - peaiiy:as may oe' IN ,eacn, mon,h OF
srs y i;sAt eing year IN Wnieh tne person
nlahAing sucn gtatemens snaii nave Deen en-
gaBs9S5n y BUSINESS, auolng together Sucn a.
.p poal's, -and oivIoing tne aggregate amount
sns'ooI " INC huilioer oi lhoh,ns tnat the per-
Svu ,l,aslg lhe sta'eiDent may nave peen N pu
sLness sL uuulilg -he precealhg year FIovlaed'
na. ao conSgnee snall pe required 70 us. iof
sSAsos "a tne Value OF any properly, the produci
" 1;s L;s o'ate, wnicn snall nave oeen conslgheu
" r.nit "r saie ol olheiw'se 'rom any pace
~ Minlin ule Staoe, nor she value 2, any proper
! 0onSleneu ~ mn ilo.n any o.heI Place lol
ne ov,e PuiPose VI Deile s.orea' VI ,otwalueui
.iov.ueu. nc snail, ln eitneI case, nave no m
sS' s;.eJ ~ suvn piope'ty, VI any pl1h. W oe ue-
,s Neu lio1 10 say anu .ne woru peisoh, as Us
ISeu 10 ~ l''ie a'u 'ne e soeuons' snaii
oo ns,u ~ ,,.n anu ii'0'uue' n' oo'npeiiy'
1'S Gu .'1. Po'9..on T IN
Ifs'y person WIN snaii P1Icnase,
,eoSMo :. notu pelsonal Plorelv u any ue-
sI.,Vi, ioi Me puipose o. aoong 70 lne value
thereoi oy any process OF manufacturing, re-
nhlng, Iecuiying' OF Dy tne combination OF al
lerent materials, with view Q, making gam
Vi tone ny 30 aoihg, snah oe heid 10 pe man
uiactgIel ana ne snail, when ne Is required
70 make ana denver 70 the assessor statement
ol the amount Of ms other personal properly sub
lecl 70 taxation, also include. IN his statement
the average value estimated' as provided III the
Precsusg Secuon, Oh an altlcles purchased,
received, OF otherwlse held, iot the purpose Of
oeing useu III wnoie' OF IN part IN any process
!
Iiiymlng, OF fennihg' wmcn irom tlme 10 time ne
ohaIt nave nau Oh hano curing Inc year next
previous @ 70 sne .l',ie o. making sucn statement,
lnahuiaeluring business, ana II not, then du-
mug tne tiine ne shail nave oeen SO engaged.
oec' ~. Every person owning manuiac-
Iullns essaclishment oi any KIND, ana every
manuiacturer, snail Nst as part oil his manu-
iac'aier stock, the value OF all engines and
macnnery' OF every description, used. or de-
sigaea 70 oe USED, IN any process OF refining OF
,aanu.acturing, lexcept sucn nxtures as snall
liase peen conS'oerea as part OF any parcel Of
paicels OF Ieai property including all tools
ana implements of every KIND used, or designed
!" De used i9r tne Aforesaid purposes.
pee 10. Every person who shall have mon
employs;Iu IN sne business Of dealing In coin
ns nSSs, Er Dils Oh exchange, or IN the business
" pya p;Iin An, or puyihg,o or shaving any kin'
=. p,ne VI eAonanS cnecks dfaits, Dank notes
P Ploniissoly notes' pcnds, or otner writing ooll
sa.oIy' Vi stycks oi any Kind or aescriPtlol
whatsoever, snail De neld 70 De banker, broker
orstock,loooer; and ne shall, when he is requi
rea 70 make OUT ana deliver TO the assessor
statement OF the amount or value 81 ms othel
personal property SUBJECT TO taxation, also IN
ciuae IN ms s!atement the average value esti
mated as provided In the twelfth section OF this
acH q an moneys, notes. biils oil exchange
pohas, STOCKS, or otner properly appertainine
70 ms business as oanker' oroker, or STOCK
i?ooei, wnicn ne snali nave w, ma nad rom tlme t(
.iine ~ ms possession or under ms control ou
ilng he year next previous TO the Tune Of max
ing such sIaseuent, II SO long ne snall nav
Ieen engagee IN sucn business, andli not' tne, !
uu5ihg ,ee ume m ne snaii nave oeen SO oengaged
pee 10. inas wnen any person shaii com
nence mercnanoiIlhg IN any county alter tl'
nrsteay oi June, IN any year, the ayerage sel
ue ., Nlose personal properly employeu II
mercnandizihg shail otnaye Deen prev ously
ehtereo ON ntheassessoI mssior taAa,ioh,lh ., sai'
4 county sucn person snal report otne auoto
81 tne couh'y, tne propaoie average value 2
tne personal properly oy MN in'enueu :, W y
GU pIoyeu N nercnanIiLLnE un.ii .ne ~ 10. ua.
may therealter, auu shaii pay ih'o tnu 'ieas nS
I ury o. sucn county a sun wAiGh snuil pea pea
cne same ProPortioh 70 1ne ieVy lol hii Puipo
i ses, on 1ne aye,age Vaiue 80 einpiTuyeu, as VI W
C'ne from tne uay gu wniyh ne eg
mercnanolzlng as aIo,ssalu, 70 the nrss 1p DINA ma
1eIt succeeaing,sh ~ 70 one yeal' 10y
ueu, thaV y Ne Pelson 30 i'lsiie hs ne,;n n:l
any Sapisa s,lah esenS poaus =. ras ~ ~
from the treasurer o. any county, IN whc1 ;a,c
ine,Ohanl caPlai nau Ueer E ,owos .os, ss.S
sdAeu h hn, IL, 'n MD ~ ,bs s.ns oanta, snr n
u anu ~ nhn pnI gn 'I sas aas 4 shaiI ho
same YEN s snea anu ,asas m O aoe;n e on snch can;
lsceip1 iioi' paying '"A'' q" a'n '" e'.'' 20" r
m - M ,,hon 49, ,orson oho,, con
oec. ~ Inae wnen any peisvr ps shar 1nauS W;
mence OF engage IN .ne Dus,aess Svrn ~ a. g.