Fremont journal. [volume] (Fremont, Sandusky County [Ohio]) 1853-1866, 1859-05-06
LA WIS OF OHIO
Published by Authority.

1No 20o.l AN ACT
For the and taxation Of all property In this
state and for levyng Taxes thereon according to its
Sec l. Be Il enacted by tAe General Assembly Of the
State ef Ohio, That all property whether real personal
in this state all moneys credits Investments In bonds
stocks joint stock companies otherwise, Of persons
siding therein the property OF corporations now existing
or hereafter created and the property OF all banks
banking companies existing hereafter created and
Of all bankes except such is hereinafter expressly
empted shall be subject to taxation; and such property
money credits investments In bonds stocks joint stock
companies otherwise the value thereof shall be
tered on the list Of taxable property for that purpose in
Sec 2. The terms real property" and "land," where
ever in this act shall be held to mean and Include not
only the land itself whether laid out in town lots 9TH
eTwse, with all things contained therein, but also all
buildings, structures and improvements and other x
lures Of whatsoever kind thereon and all rights and priv
eges belonging or in any wise appertainng thereto
The term "nyeStmens In bonds whenever used In this
act shall be held TO and include all moneys invested
in bonds whatsoeyer kind whether issued by ineopora
ted companies towns, Cities Townships
countless states or corporations by the United
States, held by persons residing in this state whetherfor
themselves guardians trustees agents. The term
"nvestments In Stocks wherever used in this act shall
be held TO mean and include all moneys invested In the
public stocks Of this any other state Of the United
States, in association corporation joint stock
company OF otherwise the stock or capital Of which is OF
may be divided into shares which transferable by each
without the consent the other partners stock
holders for the taxation Of which no special provisions
made by this act held by persons reading in this state
either for themselves guardians trustees agents.
The term oath wherever used in this sct shall be held
porting the masculine gender may extend be applied
10 females well males The term persOna property
whenever used In this act shall be held to aud in
elude; lst Every tangible thing being the subject of
ownership, whether animate inAnimate other than
money and not forming part any parcel Of real property
hereinbefore defined 3D. The capital stock undivd
ed pro6ts and all other MEANS not forming part Of the
capital stock Of every company whether Incorporated
unineorporaed and every SHARE, portion or interest in
such stock profits or means by whatsoever name the
may be designated inelaaye oieyery share por
tiOn right interest," either legal equitable In and
every ship vessel boat Of whatsoever or descrp
on used designed to be used either exclusively par
TALLY in gatng any Of the waters within bordering
within the Jurisdiction Of this state elsewhere, and
whether the shall have been enrolled registered
licensed at any collectors Office, within any collection
districts this state not The term mOney" mon
ey wherever used In this ee shall be held TO and
include gold and silver coin and bank notes in actual pos
session of solvent bank aud every deposit which the per
owning holding In trust having the beneficial inter
est therein, is entitled TO withdraw In money demand
held to the Of the Of all legal claims and
demands, whether for money other valuable thing
for labor service due 20 become due to the person
liable 10 pay taxes thereon including deposs In banks
with persons In out Of this state other than such
held to be money herenbefore defined by this
tOu when added together estimating every such claim
demand at lite true value In money! aud above
the Of legal bona hde debts owing by such person.
Butt making up the Of such debts owing, there
shall be taken into account obligation TO any mutual
capital stock OF oint stock company, any sub
serpton for any 0us acieutde literary ehArtR-
ble purpose any acknowledgement Of any indebted
unless founded confederation aotually
edgement 70 be full consideration therefor any
Acknowledgement Of debt made for the purpose dmn
Ghng the amount Of credits TO be listed taKation nor
any greater amount or portion Of any liability a. surety