The Democratic sentinel and Harrison County farmer. [volume] (Cadiz, Ohio) 1851-1852, 1852-04-28


profit, or which shalt have been conslgn-
ed to him, from any pace out ofthis State,
fer The purpose of being sold at any place
within this State, shall be held to be a
merchant and, when he shall be by this
act required TO make out and deliver TO |
the assessor statement Of his other per-
sonal property, he shall state the value OF
such property apperteining to his busi- |
ness us a merchant; aad in estimating the !
value thereof he shall take as the criteri- !
On, the average valucbf all such articles
of personal property which he shall have
had from time to tmes in bis possession,
or under his CONTROL during the year next
previous TO the time OF making such state
ment, il so long he shall have been enga-
ged in business; and il not, then during
such time as he-shalI hayc been so enga-
ged; and the average shall be made up
by taking the amounE in value on hand,
as nearly as may be, IN each month otthe
next preceding year Id which the person
making such statemeat shall have been
engaged in business, adding together such
amounts, and dividF,g the aggregate
amount thereof by thealumbce OF months
that the person making the statement
may have been in business during the pre-
cedng year; Provided, that no consignee
shall be required to list for taxation the
value of any property, the product OF this
State, which shall have been consigned
to him, for sale or Otherwise, from any
place within the State, nor the value of
any property consigned to him from any
other place lor the sole purpose of being
stored. or forwarded; Provided, he Shall,
in either case, have no interest in such
property; or any profit to be derived from
lCs sale; and the word person, as used in
this and the succeeding sections, shall be
held to mean and include, firm, company,
and incorporation.
Sec. Is. Every petsOn who shall pur-
chase, receive or .hold personal property
OF any description, for Ne purpose OF ad-
ding TO the value thereotby amy process of
manufacturing, retinin@ recliIymg, or by
the combination Of Different materials,
with view Of making ta gain or profit
by 50 doing, snail be hctg toDc manuiac-
Lurcr and he shah, Whqa he Is required
to make and deliver to thcastaSesSora IA STATE.
ment OF The amount Of hls other personal
property subject TO ta&titon, also include
III his statement the average value cstl-
mated, as provided in y preceding Sec
ZION, OF all articles qtfs-JSsea, received or
Otherwise held, for the purpose of being
used i'll whole OF III part, in any process
or operation Of manufacturing, combining,
recutying, or refining, which from time 10
time he shall have had on hand during the
year next previous to the time OF making
such statement, if SO long he shall have
been engaged III such manufacturing bus
hess, any If not, then during the Time he
shall have been So engaged.
SEC. ii. Every person owning man
ufacturing establishment of any kind, and
every manufacturer, shall list as part OF
lis manufacturer Stock the value Of all
engines and machinery, OF every descrp-
ton, used, or designed to be used, IN amy
process OF refining or manufacturing, ex-
cept such fixtures as shall have been con-
sldere1 as part OF any parcel or parcels OF
real properly, including all tools and i'm
picmcnts otevery kind used, Or designed
To be used, for The aforesaid purposes,
Sec. Is. Every person who shall have
money employed in the business Of deal
ins i'll coin, notes, or bills of exchange,
or IN the business OF dealing in, or buying,
or shaving any kind OF bls of exchange,
checks, drafts, bank notcs, promiSsary
notes, bonds, or other writing obligatory,
or stocks OF any kind or description what
soeyer, shall be held to be banker, bro
ker, or stock jobber; and he shall, when
he is required to make out and deliver to
the assessUra statemen. OF the amount or
value OF his other personal properly sub
ject to taxation, also include in his state
ment the average value estimated as pro-
vlded in the twelfth section of this act, Of
all monies, notes, bills OF exchange, bonds,
stocks, Or other property appcrCanlny to
his business as IL banker, broker, or stock
jobber, which he shall have had from
tlmc to time III his possession or under his
control during the year next previous to
the time OF making such statement, if so
long he shall have been engaged in such
business, and if not, then during the time
he shall have been SO engaged.
SEC. u. That when amy person shall
commence merchandising in any county
after the first day OF June i'll any year, the
average value OF whose personal property
employed in merchandising shall ilos have
been previously entered on the assessors
hist for taxation, in said county, such per-
son shall report to the auditor the coun-
ty, The probable average value OF the per-
sunal prhperty by him lnLended to be en-
ploye1ln merchandising until the first day
of May thereafter, and shall pay into the
treasury of such county, sum which
shall bear the same proportion to the levy
for all purposes ON Lhe average value 50
employed, as the time from the day on
which he shall commence merchandising
as aforesaid, to the first of May next sue
ceeding, shall bear to one year Provided,
that if the person so listing his merchants
capital shall present a bono iide receipt
from the treasurer OF any county, IN
which suck merchants capital had been
previously listed and taxed, for the amount
OF the taxes assessed and by him paid
on the same capital for the same year,
then and in that case it shall be receipt
from paying taxes again on such capital.
SEC. II, That when any person shall
commence or engage in the business Of
dealing in stock, OF any description, or
in buying or shaving any kind OF bills of
exchange, cheeks, drafts, bank notes,
promissory notes, or other kind Of wrl-