The Perrysburg journal. [volume] (Perrysburg, Ohio) 1853-1861, 1859-05-05

shin or tOWnln WhiGntne nCWOn cUhlHeu WIN wv
taN thereon resideo. Ut the time list thereof was
ttken Nv The Hssosso " such pcreon reside ~ tie
county who're such property was listed ami u uVt
then suchproprry tbull be catered Ter taration and
taxpd w The township whore situated when listed,
ytlug In this act to the contrary Notwithstanding
See. o. Properis hold under lease FOE tern
exceeding fourteen lc s,belonging TO tue state, or
10 any religious scientific ot benevolent society, orr
Institution, whether Incorporated or unincor-
portted aud school and ministerial lands, shall
be considered for all purposes of taxation. ne
tho property Of The person holding the same
aud shtil be listed rs such by such ;erscn, or
his agent, az in other cases. .l..|..
See. g, Etch person required by this act TO list
property snall make out aud deliver to the assessor
when required or within ton days thereafter, state
mcnt verified by his oath or affirmation. OF oil the
pcrsonal property. moneys credits, investments IN
bonds. stocks, joint stock companies. or otUcrwise,
Ia his possession under the control of such per-
son, nt the tins notice given him by the nsses-
sor 10 make out such statement, and which. by the
provisions oi this act he Is requiredto ei Tor taxa
ton oitber aS owner or holder thereof, or sghardi-
an parent husband trurec, cxecutor, administration.
receiver accounting officer partner agent OF fnctor.
SEC. 7, Such statement shall truly md distinctly
sct forth. first tito number ofhorses ana the value
thereof second, the number Of neat cattle. md the
value tloroof third, the niiuberof mules and nsscs.
aud the value thereof; fDurtb tho number of sheep
aud the value thereof; fifth, the number OF hogs and
the value thereof sixth every pleasure carriage. of
whatsoever kind. and le value thereof seventh, ihe
total value nf all other articles, OF personal property
which such person is by this act required to- list;
provided that VI such person shall cAhbt TO the as
s1ssOr the animals other articles of personal prop
crty above enumerated The value of such property 80
exhibited nay he omitted in such statement aud the
assessor shall IN such Cnscs determine their value
without requiring Tie oath OF tlc person making
such otalomcnt as to tho value thorco aud such per
son shnl w TINT caso be roq lircd only to make oath
or Affirmation to tho value of the remainder Of the
personal pr ,peI,y which hc s rcqnlred to list;-
eighth, every gold mud silver witch aud the value
thereof; hnh every pino forte aud The value there
of tcnth the value Of the goods and merchandise
which such person ia required 20 list as merchnIt
eleventh the value of the property which such per.
IL required 10 LIST ~ q banker. broker or stock
jobher twelfth the vilno VI the materials md manu-
featured artCleB which such person IS required to
list nB idcturcr; thirteenth, the value ul mon.
c,RHnd credits rcquic cd to bo listed. including all
balances ut hook ucrounts fourteenth, the value "
the MONEYS nSCMCd in bonds s'oci,s, Joint stock
cImpir,ns, or otherwise wliirl sur person "a by this
act required 80 lyt
Sc. s. Itthero hc M art clos Of personal proper.
~, moa, Sc, credits investments N ponds stocks,
joint so rs companies ar otherwise, Witch such per.
son woUn b., by this act roIured TO list, on his own
account account al othclp. ho may set forth such
fact O. the assessor who shall require the unth or
Affirmation Of such person to tho tr0th oithe Nainc.
nrLrs ToE vALUtNo PROPERTY
Soc. o. Each separate parcel OF real propcrysh shall
be valued at its tue vtlic 10 money, excluding the
value uI the crops growing thereon but the price Tor
which such real property wInldscll ut auction or at
forced sale shaIl n,th, taken ns the criterion OF
such tue v,ino Each tract or lot uf roal property
cara'e institution. whether Incorporated or unin
rorporated, and school or ministerial lands held
under u lease fora term exceeding live lehrs, Shoi,
hc valued 1T such price ~ tho assessor belicVtsc
lie obtained at private sale Tor such lcaschold estate
Personal property OF every description shall be val
ued az the uaul selling price of similar property ut
the time of listing and NJ the place where the snmc
may thcn lie; AMI II there b. no usual selling price
known to the porspn whose duty Il shall he TO fin II
value ther 'on, then At sHch price us II il believed
could b. UItIinud theInfpr IN money, ~ such tmc
aud place. lnvcstmcntsin bonds stocks Joint stock
cDmptutcN or pthcrWi'e shel be valued nj the true
value thereof IN money. Money, whether in posses
sionor On deposit ehnl be entered in the statement
AZ tho mll amount there It; provided, that d'prech-
&c bank notes shalt be entered at their current val
no Every credit iora sum certain, PAYABLE either
IN money, property of any kind, labor Ur services,
shpli be valued the Hll price OF tbs paya-
blc; itior spioii1 nrnrc. or for specified number
quln'iiy OF AMY article or articles ot property or
for certain amount OF labor, for services of any
kind it shti he valued At the current price ot such
property, OF such labor or service, Mt the place
whore PAYABLE. Annuities or moneys receivable Mt
stated periods shall be vtue at the price which the
person listing the same believes them TO be worth N
money. Where the fec of the soil amy tract pnr-
cel lot OF land ia IN any porson or persons nntur
Al or arhHcial-iu the Right "a any m nrrals therein
In another or othcrs. the same shNll he valued aud
listed agrrcahly - snch ownership in Nepnralc entries
aud taxed 10 the parties owning The same, respective
Is.
Soc. 10. Noperson, company, corporation shn
hc entitled 10 any deduction account otNuy bond
note or obligation of any Kind given to any mutual
insurance COMPANY; nor account OF nuy unpni1
suhScriptOnto to any religious. literary. scieuthc q,
/ ChlritNhc institution Cr society; nor ON account al
any subscription to or iust,llm at payable on The
capital stock 0t aRy comp N.Y. whOther incorporate,
/ or uDlncnrpurlted.
or LISTING ASH vNLtuSd TnE PROPERTY or MER
CINNr' ANn MANUFACTURERS AND OF RA"Hrns
rNcuNN3E HR,NEWs, ASH sroCT LoGBERS, ErC.
Sec, II. Every person that shIll own or have II
hts po,os, nh. subject to his control persona
\ gfl a
same, which shall have been purchased either in o
Sut of c state, with view to being sold at an NJ
vmccl prize, profit or which shall have been con
sigaed TO him from any place On' OF hls sactor Tx
purNos, Of being sol ut any place within this state
shall hl held t. bS merchant; and when he shall 1T
Ivy tAiN act required tn make out Nnl deliver to th
assessor statement orhis other personal property h
shall state tlc value or such property nppertans 4
hi, bIiucs7 "a N reliant; ahd in estimating t'Ic val
nc thereof he sAGl, NhC rs he criterion the Gvcrae
cal0o Of sii such articles otpcrsoual property whic
he shall have hll FROM time 90 time in his possesSio
rundcr his cnNrnl during the year next previous 4
the time Of maktag such statement itsl lsnS he sha
have hcen engaged IN hHsine'"; and tnnt hrn dnrin
such time MS he shall have been So engaged; and th
II average shah h1 Vie mp hY taking the amount !
valuc "a hl',d, ns nearly a. may he, IN each 'Nt
of re ncNt precc liGg year Ia which the person M
kiny such statement SHAH hayu boon ca,yngGA in hu
sincSs, Nitiny together such nmountS nnd dEiiiu
o. the aggregate amount thereof ip Ihc number
muuths tAIt The person mixing the statement ma
have been in business during the preceding Yea
tor ,oNtiiou the valuc ofauy p,cpary, the produ,
OF this state, which shall have been conNgncd
him, tor sale or otherwise, from amy place within IN
S,atc nor the value ot any property consi2nedto h
tyum any other place tor tho sole purpose of hcr
stored or forwarded; provided, he shall, in cith'
ca,r have no interest in suCa property, orRuy pro
tn hn derived from IT'S sale; 1nd the word person,
used in tlis mud th1 succeeding sections, snail
held TO "a tlu aud .aGiule firm company and IN corp
d ration,
S,c.l2. Ivory pcrsnn who shalt purchase, recei
og hold personal property ut amy description, &
= the purpose ol adding 80 thc value thereof by ~
proves OF nauunv turn rtbnutS. lociii\ Wing or
M the romu,uation OF Different aatcrials With vie
C otmNhing gain or profit hy 40 dong, shall be he
- 20 be ma lUac cturgr; and he shalt, When he Is
II Quircd tu mlk, Ai,d deliver 20 the assessor II stat
, Nicut ut lVaNouut ofhls oller personal proper
SHhccI 10 taNJtioH nlso include IN his statement I
90. Average vllUc estimated rs provided IN i've pre-,
! ding s"Iuoa, OF all articles purchased. received
Otherwise hVld for the purpose OF being used,
whole ~ in part, ia am process or on ration OF ma
,t ufCturug combining, rcctiH ing or refining, wM
IN hg nh NJ