The Tiffin weekly tribune. (Tiffin, Ohio) 1859-1868, 1859-06-17
LAWS or OHIO.
pUBLIsHED BY AUTHORITY
mo aO6l
An Arr.

efty IN THIS olatoi ond Tor lcYYinn Taxes
thereon according 70 iss true value In mon.
cy.
Sec. T. BE Il eracted By The General Az
tembly NJ the Staio Of Ohio, That an proper
Whothcr real or personal, iu this State. all
moneys, credits, investments In bonds, siocks.
joint sio''k companies, or otherwise, Of persons
residing ticreini tho property Of corporations
now existing or hereafter created, and the
property of al banks or banking companies,
nov existing Or hereafter created, and Of ali
banhcrai caccpi snch as "a hereinafter exnress
y exempted, shall bo subject 10 taxation; and
stoh property, moneys, credits, Investment In
bonds, stooks, joint stock companies or othe.
Nre, o. the value thereof shall be entered n
the list Of taxable property, Cor that purpose
IN the manner prescribed hy this act.
Sec p The torms fual property and
land wherever used in this ct. shall be held
% isenn and include not ouly tho land itself,
whether laid out In town lots OF otherwise,
With all things contained thcrcin, but also ali
buildings, structures and Improvements, and
other hxturet Of whatsoever kind thereon, aud
al Rights and privileges belonging. or In env
wise uFpsrisiuiHg thereto. The term OF fln.
tesiments IN bonds," whenever used u this
nct, shall bo held 70 mean aud include an m in.
eys ihf,stei In bonis, OF Whatsoever Kind,
whether Issued by Or Incorporated or uuincoF.
eonndesi states or other corporations, or by
The Uniiul States, held by persons residing IL
thls gatc, whether Tor themselves or % guar.
dlnas, trustees or ageuts. Tho term invest.
ment IN stocks wherever used iu this act,
shall be held % mean and Include al MONEYS
invested In the public stocks OF this or any
other state, or OF the United States. er In any
association, corporation, joint stock company,
or Sthcrui,c, the stock or capital Of which is
or may be divided into ahnrcs, which are trans.
fcrreble by each owner, without the uonscnt
OF tho other paftners or stockholders, for the
raxaton Of Which no special provisions Is NJ ,,le
By Liis act, held 10y persons residing IN this
siato, either for themselves. Or ~ guardi ,ns,
trustees or agents. The term OATH wherev.
er uted IN this act, shall be held 10 mean oath
or afiimali0n. Every word In this act import.
ing the masculine gender, may ext nd aid be
spplied 20 females o. we'll as males The
ipcrzuual property wherever used IN this ac',
shall be held 10 mean aud Inc udo ist. Eve
fy tangible Thing being the subject Of oWnti
nhip, Whethc animate or inanlmate; other tht n
n iuey, aud not forming any parcel of real
properly as hcrrintofOre defined. 9d. Tie
capital stock, undivided prohts, aud q other |
means, not forming part OF the capital stock |
OF every company. whether Incorporated or
unincorpOratedl and oyory share, portion or
Interest in such stock, profits or means, by /
whatsoever name the sano may be designated |
inclusive Of every share or portion, right or /
interest either legal or equitable, Ia and 10 |
eTrry ship, vessel or boat, of whatsoever name |
or description, used 5f delegated 10 be- used /
either exclusively or partially la navigate or
any Of the waters within or bordering on this /
state, whether such ship, vessel or boat, shall /
be within the jurisdiction Of thia State OF
eleewhero, and whether the ram, shall have
been enrolled, registered or licensed At npy
collectors office, or within any collection dis.
tiiSt in this State or MT. The term 'mou w.
Ur "moneyei' wherever used in this act, shall /
be held 70 moan and include gold aud silver
coin, aud bank notes Ia actual poss, ssion Of /
solvent banks, aud every doposit which the
person owning. holding la trust or having the
beneficial interest therein is entitled 20 with
draw Ia money, on demand, The term cred.
it' whenever used IN this net. shall be held
TO mran the exccsses Of tho sum Of all legal
claims and demands, whether for money or
ether valuable thing. or for labor or service
duo, or 10 become due to the person liable 10
pay taxes thereon, including deposits in banks
or with persons In or out OF this state, other
than such ne are held 10 be money as hcryinbc.
ftFe defined by this section, when added 10
gcthyr, estimating every such claim or do.
mand at lie true value IN monCy,) over aud
above the sum Of legal bona fide debts owing
by such person. But in making up the sum
Of such debts owing there shall be taken into
account no obligation TO any mutual insurance
scmpany, nor any unpaid subscription TO the
capital stuck Of any iuint stock company, ntr
any subscription for any religious, scientific.
literary, or charitable purpCs,; nor any nc
knowledgment Of any indebtedness nnless
founded vn some confederation actually ro. y
ceived aud believed at the time of max ing such Z
to be full consideration
therefor; nor any acknowledgment # dobt u
made for tho purpose Of dimishing the amount
Il credits TO be listed for taxationj nor any :
greater amount or portion Of any liability as \
surcly, that the person rquired 10 make the
statement Of such credits bclieves that such A
surety is in equity bound, and will ba COM
PEELED 10 pay, or u contribute in case there be
no securities, provided, that pensions rcccive- d
bic from the Uuit,d States, or from any Of
them, salaries or payments expected 10 be re.
eeiycd for labOr or services 10 be performed or
rendered, shall not be held TO be annuiucs
within the meaning Of this act.
Sc. 3. That all property described in this
section b the exteut herein limited shall be eX.
empt from taxation that Il to say, lst. All
public sehool housce and houses used exelu.
siyely for public worship, the books and fur.
hiturs therein, aud the grounds attached 10
such buildings necessary Tor the proper oceu-
paney, use Rnd enjoyment Of the same and not
haged Or otherwise uaed with view toproht.
All public colleges. pIblio ACADEMIES, all bull.
dings eonnt e.ed with the same, aud all lands
connected with public Institutions Of learning,
not used with view 10 profit This proyis
ion shall not extend 70 leasehold estates Of real
property, held under the authority Of any CO.
lego or university Of learning Of this state. 2d.
All lands used exclusively as grAyeyards or
grounds for buryiug the doad, except such rs
held by any person or persons, company or
corporation, with view 10 pruit, or for the |
purpose Of speculation in the sale thereof, Sd. |
All property, whether real or persOnal, bclong. /
ing exclusively 10 this state or the United /
States. 4th. All buildings belonging 10 eoun- /
tes used for holding courts, for jails, or for |
county Offices, with the ground, not eXe7ctAng
n any county ten acros, ON which such build,
inrs are erected. 5th. All lands, houses, and
other buildings belonging toRny county, town
chip OF town, used exclusively for the accom-.
mediation or support Of the Io1r. 9Th. All
buildings belonging 10 Institutions Of purely
public charity, together with the land nctunI-
" occupied 6y such institutions, not leased OF
Otherwise used with a view 10 profit aud all
moneys and credits appropriated solely TO sus.
tanning, and belonging exclusively TO such
institutions. lth. All 6ro.engines and 9th
er implements used for the sxtinguishmont Of
fres, with the buildings used oxclusiycly for
The safe keeping thereof, aud for the meeting
of FIRE companies whether belonging to any
town. or to any Ere company organized there
IN. 9Th. All market houses, public squars
OF other public grounds, town or township
h0us s or halls, used eSclusiycly Er public
purposes. and all works, machinery aud fix
turcs belonging to any Town, and used eXelu-
sively for conveying water 10 such town.
9lh Each individual ia this state may hold
,rarnf,f f,onl taration nefaonal prOperiv \ Of any