Belmont chronicle. [volume] (St. Clairsville, Ohio) 1855-1973, 1859-06-09
guardian. parent, husband, trustee, execu.
tor, administrator, receiver. accounting off


C tor, administrator, receiver. accounting off
3 Ger, partner. agent or factor.
: Sec. Such statement shall truly and distin ell
stt forth hTst, the number of horses, and The IN
thereof: secondf the numbersof CATTLE and III
value thereof; third. the number OF mules ali
asses, and the value thereof; fourth, the number
sheep. and the value thereof; ffth, the number o
hoes anh the valas thoreof; sixth, every pieasur
carriage OF whatsoever Kind, and the value there
Of; seventh, the total value OF all other articles
personal property which such person is by / HI
at required To list; provided. that ii snch perso
sha. EXHIBIT 10 the the animals or OF he
articles OF pcr'onai property above enumc atcc
: The value Of such property SO exhibited may b
omitted IN such statement, and the assessor sha
in such cases determ inc their value without re
CURING the oath or the person making such 81 ate
mept as TO the value thereo and such person sia
IN that case he required only make oath or arma
tion TO the value of the renal nder of the persoua
property which he is requi ed to list eightk ever
gold and silver watch. and the vaide thereof nintl
every piano forte, and tie value thereof TENTH th,
son Is required 10 list - merchant; In
value of the property viii ch such person
TO isti as banker broker, or stock iobber; twelfth
the value OF the materials and man factuTed ar
ticies which such person is req uired TO list as ,
manufacturer; thirteenth, The gvaIue of money. an.
credits required to be listed, neIudin, all balances
OF book accounts; fourteenth, The value of the
moneys invested in bonds, stoekl, ja int STOCK com
panies. or otherwise, which such 9ersol by thii
/ act required TO list.
! Fec. T. II there be artic les of personal prop
cry, moneys, or credits. investments in honds
stocks, joint stock companies otherwise. which,
such person would be, by this act, requiret list
ON his own account, or ON account OF others. he
may set forth such fact to the assessor. who shall
require the oath affirm alton on such person 10
the truth of the san..
RULES FOR vALUIsG PROPERTY.
( Sec. Q. Each paree. of real property
! shall be valued at its true value in money
excluding the value of the crops growing
thereon; but the price for which such real
property would sell at auction, or at forced
sale, shall not be taken as the criterion of
such true value. Elch tract or lot of real
property belonging to this state, or to any
county, city, charitable institute ion, whether
incorporated or unincorporated, and school
or ministerial lands, held under lease for
a term exceeding FIVE years, shall be valued
at such price as the assessor believes could
be obtained at private sale for such lease
hold estate. Personal property, of every
description, shall be valued at the usual
selling price of similar property ut the time
of listing, and at the place where the same
may then be; and There be no usual sell
ing price known to the person whose duty
it shall be TO fix a value thereon, theu at
such price as it is believed could be obtain
ed therefor. in money. at such time and
place. Investments in bonds, stocks, joint
stock companies, or otherwise, shall be
valued at the true value thereof, in money
Money, whether in possession or on deposit,
shall be entered in the statement at the full
amount thereof; provided, that deprecated
bank notes shall be entered at their current
value Every credit tor sum c..rtar. pay
able either in money, property OF any kind.
labor or services, shall be val lued at the full
price OF the sum So payable, if for a speci-
ic article. or for a specified number or guam
ti,y of any article or articles of property, or
for certain amount of labor, or for services
OF any kind, it shall be valued at the eur
rent price O such property; or of such la
Dor or service, at the place where payable.
Annuities or moneys receivable at stated
periods shalt be valued a: the price which
the person listing the same, believes them
to be worth in money. Where the fee OF
the soil of any tract, parcel Or lot of land is
in any person or persons, natural or artifi-
in. in another or others, the same shall be
valued and listed agreeably to such owner
ship il. separate entries, and taxed to the
parties owning the same, respectively.
Sec 10. No person, company, or cor
poration, shall be entitled to any deduction,
on account OF any bond, note or obligation
of any kind, given to any mutual insurance
company; nor on account of any unpaid
subscription to any religious, literary, scien-
tiic or charitable institution or society;
nor on account of any subscription to, or
installmeDt payable on the capital stock OF
any company, whether incorporated or un-
incorporated.
OF LISTING AND vALUINe THE PROPERTY OF MER-
CHANTS aSD MANUFACTURERS, AND OF BANKERS,
EXCHANGE BRoKLRs, AND STACK JoBBERs, ETC.
Sec IL. Every person that shall own or have
in his possession. subject to his CONTROL any per-
sonal property within this stale. with authority to
sell the same, which shall have been purchased
either i'll out OF this state, with view TO being
sold al any advanced price. or profit, which shall
have been consigned TO him, from any place out OF
this state. tor the purpose Of being sold at any
place within this stale, shtil be held 10 be a mer-
chant; and, when he shall be by this act required
ID make out and deliver the assessor n statement
of his other personal property, he shall sta the
value of snch property apper ainna TO his business
merchant; aud in estimating the vaiu. thereof,
he shall take the criterion the average value OF
all such articles OF personal property which no shall
have had from time to time in his possessin, or
under his control, during the year previous
The time of making such statement, il so long he
shall have been engaged in business; and il not.
then during such time as he shall have been
gagged; and the average shall be made up by tax ing
the amount in value hand, nearly as may
be- in each month of the nexr preceding wear in
which the person making such saem mt shall have
been engaged in business, add ing together such
amounts, and dividing the agregnte amount there
oi by the number d. months that the person max
ing the statement may have been in business dur
ing theIDrcceding year. provided. that consgnee
shall be required ID list Tor taxation the value OF
any properly. the produce of this state, which shall
have been consigned TO him, for sale otherwise
from any place within the state nur the value of
any property consigned In him from any other
pace Tor the Sne purpose o. being stored ipr-
wanled: icd, he shall in eIIher case, have no
interest i'll such property, any profit 10 be deriv
from It's saie; and the word pe'shn. used in this
and the siiccd eding section. shall he hclu to an
and include firm, company and Incorporation.
Sec. IL. Every person who shall purchasr,
ceve ur hold personal property al any drscrpr ion,
for tho purpose al adding I'd TIE vaiuc tn renf by
any Process al manufacturing, refining. r-rtli,i
hy the combu tion OF different materials with
View at making gain ar profit 10y dLi ing. shall
he held To ne u manufacturer; ana hr shall. when
he is required Ia make and deliver 10 the asse-sor
L statement OF the amount of his other personal
property subject tn taxation, also include in his
statement the average value estim,trd provi-
ded in the preceding section, Of all articles pur-
chasrd, received or otherwise held fur the purpose
o being used in whole in part, in any process or
operation OF manufacturing, combining, recriIying
or refining, which from time time he shall have
had ON hand during the year next previous to the
time OF m king such siai.noni il long he shall
have been engaged in euch manufacturing busi-
NESS. and il MT, then during the lime he shall have