The Kalida venture. [volume] (Kalida, Ohio) 1841-1865, 1852-04-23

estates, oi rear properly neld under tht
authority of any college or university o
learning ofthis State.
| I'd. All Hands used exclusively as grave
yards, or grounds FOR bnrying the dead
except such as are held by any person
or persons, company or corporation
with view to profit or for the purpose o
speculation in the, sale thereof.
! Sd. All property, whether real or per
sonal, belonging exclusively TO thi'
state. or the United States.
| 4th. All buildings belonging TO coun
ties, used for holding courts, for jails, o
for county offices, with the ground. no
exceeding in any county ten acres, OF
which such buildings are erected.
5lh. All land, houses and other build
ings belonging 20 any comfy, township
or town, used exclusively for tho accom-
mediation or support Of The poor.
9Th. All buildings belonging TO the
institutions or purely public charity, to.
gclher with the land actually occupied
by such institutions not leased or other.
wise used with aNview TO profit; and AL
moneys and credits appropriated solely
to sustaining and belonging exclusively
to snch institutions.
nh. All fire engines and other imple-
ments useI for the extinguishmen: OF
fires. with the buildings used exclusively
for the safe keeping thereof, and for the
meetings Of fire companies whether
belonging 10 any town, or to( any fire
company organized therein.
9Th. All market houses, public squares,
or other public grounds, town or township
houses or halls, used exclusively FOR pub
lie purposes, and all works, machinery
and fixtures belonging TO any town, and
used exclusively for conveying water TO
such town.
9th. Each individual in this State,
shall be allowed 10 hold, exempt from
taxation, personal property ofany descrip.
zion, not exceeding in value two hundred
dollars. No person shall he required TO
list greater portion of any credits
than he believes will be received, or can
be collected; nor any greater portion of
any obligation given 10 secure the pay.
ment of rent, than the amount of that
shall have accrued on the lease, and
shall remain unpaid at the time Of such
listing. No person shall be required TO
include in bis statement as a part OF the
personal property, moneys, credits, mi
vesmen,s in bonds, stocks, joint sock
companies, or otherwise, which he is re-
quired to list, any share or portion OF the
capital stock or property, of any company
or corporation which is required to list or
return its capital and property for taxation
in this State. The taxes upon banks.
banking companies, and all other joir'
stock companies or corporations of whats, ;
ever kind, levied and collected in pursu-
ance ofihe provisions Of this act, shall be
in lieu of any taxes which such bank or
banking company, or other joint stock
company or corporation, was by former
laws required to pay.
BY WHOM, WHERE, AND IN WHAT MANNER
PROPERTY SHALL BE LISTED.
SEC. 4. Every person Of full age
and sound mind, not married woman,
shall list The real property of which he is
the owner, si,uate'in The county in which
he resides, the personal property Of which
he is the owner, and all the moneys in
his possession; and be shall also list all !
moneys invested, loaned or otherwise
controlled by him, as the agent or attor- !
noy, or on account Of any other person
OF persons, company or corporation
and all moneys deposited
subject to his order, check or draft, and
credits due from, or owing by any person
or persons, body corporate or polite,
whether in or out Of such county. The 1
of every ward shall be listed by
his guardian; of every minor child, IDIOT
or lnua,ic having no other guardian, by
his father, if living, ifnot, by his mother,
if living, and if neither father nor mother
be living, by the person having such pro-
perry in charge; Of every wife, by her
husband, if of sound mind, If no, by her.
self; Of every person for whose beref,
property is held in trust, by the trustee;
Of every estate ofa deceased person, Ly
the executor or administrator; or corpora.
lions whose assets are in The hands Of re-
ceivers; by such receivers; Of every COM
pany 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 required to list it, if such pro.
perty we're his own; but he shall list it
separate from his own, specifying in each
case the name Of the person, estate,
company or corporation, to whom it be. !
ongs; and all real property and merchants
and manufacturers stock, and all the
enumerated articles, and all personal pro-