The Cadiz Democratic sentinel. [volume] (Cadiz, Ohio) 1854-1864, 1859-05-11


by the person having such property in char ge OF
every wife bv her husband, ii OF sound mind, If
not by herself of every person for whose benefit
property is held in trust. by the the trustee; Of
every estate OF d, ceased person, by the execu-
tor or administrator; Of corporations whore as
sets are in the hands OF receivers, by such Teceiy
ers; ievery company, firm, body polite or COR
porate. by the president or principal accounting
officer, partner or agent thereof. Every person
required to list property in behalf of others, by
the provisions Of this act, shall list in the same
township in which he woul be required to list
it, il such property were his own; but he shall
list it separately from his own, specifying in
each case the name OF the person. estate, com
pany or corpor alton to whom il belongs, and
all real property and merchants and manufac-
turers' stock, and all the articles enumerated
In the 7th section OF this act and all personal
property upon farms apd real property not in
Towns, shall be returned for taxation, and taxed
in the township and town in which il is situated
and all other personal property, except such as
is taxable for state purposes only, shall be en-
tereO for taxation in the township or town in
which the person charged with the tax there ON
resided, ut the time list thereof was taken by
the assessor, il such person reside in tie county
where such properly was slisted; and if not. then
such property shall be entered tor taxation and
taxed in the township where situated when list
ed, anything in this act 10 the contrary notwith
standing.
Sec 6. Property held under a lease for
SIH GACotuiIA lOuthCeu years, DblOHBluB 10 til6
state, or TO any religious, scientific or benevO.
lent society, or institution, whether incorporat.
ed or unincorpOratcd and school and ministeri-
al lands, shall be considered, for all pur purpo
ses OF taSatlOn, as the property of the person so
mold ng the same, and shall be listed as such by
the person or his agent, rs in other cases. .-.
Sec EACH person required by this act to
list property, shaI make out and deliver to the
assessor, when required, or within ten days
thereafter, statement verified by oath or af-
| tImation, OF all the perso al property, moneys,
credits, investments in bonds stocks Joint stock
companies, or otherwise, in his possession, or
under the control Of such person, at the time no.
tice was lven HIn by ths assessor, TO make out
such statement, and which by the provisions Of
this act, he is required 10 list for taxation: either
as owner or holder thereof. or as guardian, par
ent, husbaan, trustee, executor, admins TRAITOR,
receiver, accounting officer, parent agent, fac
tor.
Sec. T. Such statement shall truly and
distinctly set forth, hrst the number OF horses
and the value of; second the number of
neat cattle and the ue thereof, third he H. m
Der OF mules and asses, and the value thereof,
toultn the number OF sheep ond the value thereof
| fifth, the number ot hogs and the value thereof,
sixth every pleasure carriage, of whatsoever
kind, ami The valve thereot; seventh the total
value o a Il other articles OF personal property
which such person is required bv This art to list
| provided thatlt such person shall exhibit to the
assessor the ANIMALS or other articles of person.
| nj property above enamerate1 |, the value OF such
| property so exhibited may he omitted in such
statement, and the assessor shall in such cases
determine their value without requiring the
oath . the person IN King Such statement as TO
value thereof and su;h pirs u shall in that case
| be required only 10 make oatn or affirmation 10
| he value of the remainic; otthe persona prop
prty which he is required to list; eighth, every
! gold aud silver watch, aud the vulue thereof;
:,lHth, every piano Orte, and the value ther eot;
| tpHin, the V0ile Oh the p)DuS and ,rchHnuiZn
which such person Is required to list AS a NOR
| cnaHt; eleventh. the value OF the property which
such person Is required 10 list as a banker, bro
ker Or stC ok lOb1cl; twelftn, the value OF the ma.
terialS aud naE ufactured articles which such
person is rcqufed 10 list as n.manutacturer; thir-
teenth, the v.-lue Of money, aud credits required
to be listed .incll ilng at TIA icas ut bo, ace
counts fourteenth, the value oil the moneys in,
vesed in bonds, stocks JOINT stock com 1rnies
Or otherwise, w.lcHsIcn p-rs9a is by thls I
required t, hist.
Sac y. Ifthere be 10 articles Of personal
| pr ", moneys or creuits. inves tments in
bonds, stocks, Jolnt stock companies Dr. other.
wise, Which such person would be, by ths act,
required to list, on his own account, or account
ul others, he may set tor III such fact to the asses
snr, who snail require the oath or aifi m lion
ol such person 10 the truth oi the same.
Rales fp' IalHiag Property.
Sec y. Each sep Tat, parcel OF eal proper
ty shall be valued n its true value in mon y
excluding the value OF lhe ceops growing there.
on; but th3 price tor Which such real property
would sell at arctL'n, or nj forced sale, shall
not be tukcn as a criterion OF such true ValHe.-
Each uact or Int u rent prop 'rty belonging to
this stale, or to any county, city, or charitable
institution, whether incorporated or unlnJorp-
atcd, and school or ministerial lands, held un, er
lease tor term exceeding five years, Sh Ill be
valned at such price as the assessor believes cod
Ibc obtained at Il private sale for such leasehoid
Iestate. Personal property every description,t
Isha BE valued at the usual selling price Oi slnl.
liar property a the time OF listing and at he p lGe
where the same may then be, md il there be no
usual selling price knownt0 The person whose
duty il shall be to fix a value thereon. then at
such peice as it is believed could be obtained
Therefor in money, at such time AMI pl ce.lnyest-
ms in olf Ok /, ntstock coaI'1ie: o other-
Eshall be Vaiued at lie true value thereof IN mJn-
ley Money, whether in possession or on depDs.
it, shall be entered the state .nt, at the tull
amount thereof: provided, that deprecated ba TX
Inou sia II be entered at their current value
Every credit Tor sum certain. payable either in
Inoney, property OF any kind labor or serVic S,
shalt be valued ut the full price of the sum so
payable; il Tor specific article or for q ,peci6-
led number or quantity OF any article or articles
ol property, tor a certain amoa 1t OF lab ", or
Tor services OF any kind, 1t shall be valued at
the current price OF such property, or OF sueh la
Dor or services, at the place where payable. An
lnuites or moneys receivable at stated periods
listing the same, believes them TO be worth IN,
I'm ,ney where he lee OF The soil of any tract,
Iparcel or lot OF land is in any person persons,
natural or artificial -and the rights to anY min
lbrals therein III another or others, and the same
Ishal be valued and listed agreeaby TO such own.
srship in separate entries, and taxed to the par.
les owning the same, respectively ..at.
| Sec. 10. No person, company, or corpora,
Gon, shall be entfleI TO any deduction bond
dote or obligation OF any kind, given to
nnymutuai insurance company nor on account
lOf any uni aid subscription to anY reigi-
IOus, literary, scientific or charitable institution
Or society; nor on Count OF any SUB scrlptiUn To
lOE iIlstallment payable On the capital stock OF
any company whe her incorporated or unincor-
lporated. aat ata.. a.....,..... .-
IOf listing and 0aluing the property Of mer.
chants and manufacturers and Of Bankers,
Exchange B,nkers and Stock Jobbe,s, etc.
Sec. II. Every person tlrat shall own or have
n his possession. or subject 10 his control, any
lersona property within this state, with au-
hority 10 sell the same, which shall have been
lpurca sed either in or out OF this state, with
lView to being 50 d at an advanced price, ,or profit
Or which shatl have been consis ned to him from
llny pl zee out OF this state, for the purpose {
,elug sold at any place within this state, shall
be held to be merchanti and, when he shall
" by this act required u make out and d9ilver
| o the assessur d statement Vt his other person.
Il property, he shall state the value OF such pto
Ierty, apertalnlng to MS ousin. So as merch'
lnt ana IN estimating he value thereof, lie
ihail take as a criterion the average value OF
Ill such article Of personal property whi;h he
shall have had from time to time in his posses
sion, or under his cenlrol, during the year next
previous to the time Jt making such slatement
if so long he sh al have been engaged In busi-
hess, aud II not then during sucn time as he
Iihall have been so engaged, and the average
IIhall be made up by taxing the amount in val
10 on hand as nearly as may be, in each month
Il the neyt preceding year in which the person
max ing such statement shall have been engaged
n business, adding together such amounIs,and
lividingthe aggregate amt thereof by the No. OF
lnonth, that Inc person making he stat3ment
nay have bsen in business during the preced
hg year: provided, that no consgnee shal bs
Dqulred toltsl tor taxation the valae OF any
property, the product of this state. which shall
Rad Il