Meigs County telegraph. [volume] (Pomeroy [Ohio]) 1848-1859, 1859-05-10


stuated when listed anything in this act to the con
''aa see = Property held under lease for term ex-
ceedine years. belonging to the state, or 70
any religious, scientific benevolent society or in
sIitution, whether incorporated or IN sdeSej
for all purposes of taxntio, as the properly Oh the
person holding the same, and shall o9 i1s'eu cs
secs. Each person required by this act 70 1s'
pIspo shall make Gut and
ment verified by his oath or affirmation, OF al; tHe
n. sJeEs pI0pglois loiSs stoeS companies otherwise
III his possession, or under the eonfoL OF susn por p
son, ~ tile time notice was give him by the assessor
10 make out uch statem eDt and which, by the pro-
visions of this act, he is required to list Tor
parent, hsbaDd, trustee, executor, adminlstrator'
reeover accounting oiee s rtnsT
"a, s,t fbs hnisr 81 !. and thg value
1s re ag,, /, y, Il .,.
and the value the reof nth, the number OF hogs ana
the value thereof; sixth, every pleasure carrns1 oi
kind, and the value thereon; seV enth te
total value of ali other rtcles of personal property
which such person is this act required 10 ilst pro
vided that II such person sha.i S oooi nponery
above enumerated the value of such property so en-
hibited may be omitted in such statement, ana tue
Assessor shall in such case determine their value
without requiring the oath of the person making sueh
shall in that case be required only to make oath or
affirmation the value of the remainder OF the per
sonal property whc" he Is required 10 ist' GlsnI,i
ever. gold and silver watch and the value thereoI
ninth, every piano forte, and The value ten.i,
thc value of the goods hnd merchhhIZe Mh,eh i suIi
nc rsom is required TO list as mercaht eleNchth,
The value Of the prSpe TrlGn suS or lIncE
twelfth the value of the materials ana nhnuiactured
mamuIacturer: thirteenth the value Of money and
credits required be lsted including all balances
news ia bonds. stocks joint stock companies,
or otherwise which such porsoH is by this act required
to list. ~ ,,-, - ..,,, ,,ro,
crty, moneys, credits IN bonds
nil. ar Dt
SON would be- by this required TO list on his own
fact TO- The assessor who shall require the oath af-
irmaton Of such person to the truth OF the same
RULES ron yALuNa m rroraFTx, ,r;1 nrnnar,v shall;
be valued it's true value i'll money, eNclunlns tne
which such real property would sell at auction or III
forced sale, shall not be taken as inc criterion o.
such true value Each tract or lot of real property
belonging to this state, or to any county, Guy, oi
charitable institution, whether incofpNrmteo OIL OF 1l n
der lease term exceeding hVe years, snail pS
valued such price as The assessor believes coud
he Obtained at private sale fer such leasehod estate
Personal property, Of every description, shall DC
Mt the time Of listing, aud the place " here the
may then be; and IT there be no usual sellihe
Urce know to the person whose duty 1t snail be
ixa value thereon, then at such price as II Is be-
Iievcd could Obtained therefore, IN money at sucl
time and plucc. Investments III bonds, stocks Joint
stock com punes, otherwise, shall be valued III the
true value there2t IN mEney m w t
enl the full am cunt thereof: prov ided, that DE
precntcd bank uotts shall be entered at their cur
Rent ynIue kv,ry credit for IL certain, payable
either in money, property of amy Kind labor or ser
synbie; if tor "a specific article, for specific,
number quahtt. vi any artIclc or aHlcts oi prop
ery or for certain amount "i labor, or Ior servi
ces of any kind, il shall DC valued at the curreh
price OF such pr"perty,or Of such LABOR or services
nj lt, pIuee VI lcrc pay bic. Auiiuities or money
reee ablu ut stated perious shall b. valued Ht thu
price which .e person Listing the same M n .he u
10 u worth IN money. where inc Ice OF tht sou o
any tract Durcc lot III land Is III an! person .
per sons tural arthrinl-ahG the rGht 10 an!
minerals therein; III anoth Others the same sha
valued and listed nsretnOl! 70 such o"ho2np ~
r supalaLe ctries, nhd taxed 10 lhc Par'os owning '
Sue ID NJ ner:nn company or corporation, shul
b.. entitled to any deduction, account ofnny bond
e noe obligation of any kind given l." AN! mutua
{ insurance COMPANY; nor Oh account OF an! uhPal'
subscription 10 nLy religious, literary, scichtihc o
charitable institution or soc'eiH; nor on account 0
+ an, Subscription to, Instullment pa! able Oh th
pila STOCK oI any company, whether IheoPora'"'
OF Lsr,ha AND vALuIsG THE PROPERTY or MERCHANT
AND ACTrRLRs, AND OF BANkEks, EAo HANGE BHo
u u KERs, AND sTock JoBrEEs, Lrc. - , :,
y Scc.ll. Every person that shall own, or nave II
his posse sson, subject to hs control any persona
properG! withm this stale, vi authority to sell tu
saue, viii shall have been purchased either i'll .
y OF this state, with view TO being sold at an al
yaneed rTee or Iro or %nen n s.i f pee a
II the purpose of being sold AT any place within lhi
state, snail he held Ia be Il merchant; and when IA
= snail be by this act required make out and devc
to the statement o his other personal prop
IS erly, shall the value of such property appcr
Is uining to his business merchant; and in estlma
e ting the thereof he shall take as the criterion
/ the average value of all such articles of persona
: property Which he shall have had from time to tim
y III his possession, or under ms cotiol, curing IN
inent, long he shall have been engaged IN 0us
'r ness and not, then during such time lie sha
y have been SO eng ged; and average shall be mad
= up by the amount in value on hand, as hearl
}, as may be- "a each month of the next preceding yea
& in which the person making such statement sha
10 have engaged in business, adding together sue
is amounts dviding the aggregate amount there
by the number OF months thai The person making Tn
'r statement may have beeh i'll business during the pre-
- ccdng year: provided, that no coSghoe snai DC re
a. required to list for taxation the value OF any proL
IL er the product Of this state, which sLah nvo Oeo
consigned 10 him. lor sale or olher"i isn, rom an an
place within the state the value oi any properl
y nur,ese of being stored or rorwurded; provided
u Shall either case, have no interest III such prol
lc erty any profit 10 be derived from its sale; all
the word person, used in this and the succecdin
=, sections shall be held TO mean and include llrit
"a company and incorporation.
h. Sec. H. Every person who shall purchase, receiv
" ~ or hold personal property OF an! deserlptVn' 10
process OF manufacturing, refining, ect! ing, or
~ Inc com bination OF different materials WIN riH
TO be mUnuIacturSr; ana ne snail, Wheh ne Is F'
re- qured make and deliver to the assessor stat,
at Ient of the his other personal properS
III jeet TO taAatiOn also include IN his statement In
average value estlmated, as provided in Inc pree'
ol ding secton of all articles purchased reserved
Is Is otherwise held for the purpose OF being used
IN whole in purt, in any process or operation oil MAJ
le ucIurng, combining, rectr! nS OF refining, Mhlc
o. o. from time 10 time he shall haNe had on hand durn
a. a. the year next previous 10 inc the ol hIhlhs SUE
Dn stutement long he shall have been engaged
* suc ma ufucLuring Ousinc s and II not, thon uurI
IL the time he snail have oeen SO ehSuseu. Ever! pc
US son ow ming u manufacturing Establishment 1 al
kinu, aud every manufacturers shall list as part
or his nutacturcT's stock the value oT ali ebbIn
b. and ulachinery of every destr rlPtion, used, or d
uacturing, (oXcept such fixtures as shall have bee
a as part any parcel or parcels of re-
~ property.) iuciudIng all Tools and implements
Oh cyerS kind used, or Designed TO be used, Tor IL
he aforesaid purpose. ., - :,
iii sec. I3. Mnen any person shall commence any b
siness III ANY county after :le day preceding inc So
mt ohu MohuHS Oh arm IA any !o'.i, o INC, tsi, t
,o OF whose personal property cmpIoSed IN such Out
ct ness snail not nave oeoh Pt -
asScssor'o lIsl loi 'aN1siOh -
or son snail report W 'h0 auui'ol VI ~ S4i.s v
p- proDnUie average value oi the personal iroper!
N. MIN intended employed III such business un
er the day preceding the second Monday ofApt ther
ar after; shall paS into the treasury ot sucn coun
1c sun which shan bear such proportion to the lc'
OF for purposes, the average, 50 etnplO! cd, AS
ot time from the day which he shall commence su
business, as to the day preceding the sc
ite Ohu Mohuay Vi - -
lis one year. ProNiueu, tnat II no Pols'oi so
Ids capital, snail pfescht o'iia nuS p W w
or had been previously listed ana taxed Tor the amou