Muscatine weekly journal. [volume] (Muscatine, Iowa) 185?-1890, 1858-05-29

Of each family, the beds and bedding
requisite for each family. one bed ane
the bedding thereof for each single per.
son not member Of another's family
the apparel Of every family and person
actually used for wearing, with all fooG
provided for each family /; but no per.
son from whom a compensation fo1
board or lodging is received, or expec-
ted, is to be considered member Of q
family, within the intent Of this clause.
The polls, or estates, or both Of per-
sons who, by reason Of age or infrmi
ty may in the judgment of the assessor,
be unable to contribute to the public
revenue, such opinion being subject to
reversal by the county Court.
Mutual Insurance Companies.
The farming utensils Of any person
who makes his livelihood by farming,
the tools Of any mechanic, not in Ell
thcr case to exceed one hundred dollars
in value.
S3. All other property, real and
personal, within this State, is subject
to taxation in the manner herein direc-
Ted; and this section is intended to en-
brace lands, and lots in towns, inclu-
ding lands bought from the United
States and from this State, and wheth-
er bought on credit or otherwise.
Ferry franchises and toll bridges,
which for the purpose of this act are
considered as real property.
Horses and neat cattle, mules and
asses, sheep and swine.
Money, whether in possession or on
deposit, and including bank bills.
Money, property or labor due from
solvent debtors on contract or on judg-
ment.
Mortgages and other like securities,
and accounts bearing interest.
Property situated in this State be-
longing to any bank or company incor-
porateI or otherwise, and whether in
corporated by this or any other State.
Public stocks or loans.
Household furniture, including gold
and silver plate, musical instruments,
watches and jewelry.
Private libraries for their value over
one hundred dollars.
Carriages, stages, hacks, wagons,
carts, drays, sleighs, and sleds and cv-
cry description Of vehicle.
Farming utensils, machines and ma
chinery and mechanics tools for their
aggregate value over one hundred dol
lars. E.,.. u ..s.--
Boats and vessels Of every descrip-
tion, wherever registered or licensed,
and whether navigating the waters Of
this State or not, if owned either who'll
ly or in part by persons who are inhab-
itants OF this State, to the amount own
ed in this State,
Annuities, but not including pensions
from the United States, or any Of them,
nor salaries or. payments expected for
services to be rendered.
5 4. Every inhabitant of this State
Of full age and sound mind, shall assist
the assessor in listing all property sub
ject to taxation in this State, of which
he is the owner or has the control or
management in the manner hereinafter
directed. 81. ,.#.- -..s
The property Of ward is to be list
ed by his guardian. ..-
Of a minor having no other guar
dian, by his father if living, if not then
by his mother if living, if not then
by the person having the property in
charge. So
/. Of a married woman by herself or
her husband. III
Of a beneficiary for whom property
is held in trust by the trustees, and the
personal property Of decedent by the
executor. -
Of a body corporate, company, soci-
ETY., or partnership, by its principal ac-
counting officer, agent or partner.
Property under mortgage or lease is
to be listed by and taxed to the mort
gagor or lessor, unless it be listed by
the mortgagee or lessee.
5 5. Commission merchants and all
persons trading and dealing on commits
sion. and assignees authorized to sell,
when the owner Of the goods does not
reside in the county, are for the purpo-:
ses Of taxation to be deemed the own
ers Of the property in their possession.
S6. Any person required to list
property belonging to another shall list
it in the same county in which he would
be required to if it were his own Tex
,ept as herein otherwise directed, but
he shall list it separately from his own,
giving to the assessor the name Of the
person or estate to whom it belongs,
out the undivided propertySof person
deceased belonging to his heirs may be
listed as belonging to his heirs without
enumerating them. -
5 x. The property Of corporations
II comp MES constructing canals, rail-
ways, plank-roads, graded roads, turn
pike roads and similar improvements,
shall be taxed through the shares Of the
stockholders, and when any such stock
holders are non-residents, their interests
shall be taxed in the county in which is
situated their principal business Office
within this State, and to that end the
assessor shall require the secretary or
clerk, Cor whatever officer Of corre-
spending duties there may be) to ren
Ter under oath list Of the names and
Of such nonresident stock
holders, with the number Of shares of
each, and both the par value and the
market value Of such stock, but if such |
secretary or other corresponding officer |
10 not reside in this State, the assessor
may require the same Of any officer re-
;1;,.rp IN fho 0}ofn nnH ,f c,1oh n&onrI