Delaware gazette. [volume] (Delaware, Ohio) 1855-1886, 1859-07-29

ued and listed agreeably such ownership seperat
enties and taxed to the parties owning the same,
r pectiveIy.
Sec. 10. No person, company or corporation shalIb,
entitled to any deduction Gu account Of any bond note
obligation of any kind given any
company, account of any unpaid subscription q.
any religious; literary scientific or charitable institution
society account Of any subscription to, or in
stanent payable TO tbs capital stock OF any company
whether Incorporated or unncorporated II sa :
LISTING AND MERCHANTS
AND "ANcFAcrEfss, AND Or EANKEiss, EXCHANGE nEoK-
Els, s1UcK JoDRERs, ETC -,
Sec H. Every person that shall own, or have in ha
possession, subject to his CONTROL any personal prop
erty within this state with authority to sell the same,
which shall have been purchased either in or out Of this
state ith view to being sold at an advanced price qt
profit which shall have been consigned to him. from
any place out Of this state, for the purpose Of being
sold at any place within ts state sa be held 70 be a
merchant and when he shall be by this required 70
make out and deliver to the assessor statement Of hla
other personal property ne shall state the value Of such
property apperA lining to his business merchant,
and the value thereof he shall takeas tho
criterion the average Vae o. All soch arilees o pefson-
al property Which he sha j have had from time to time
his possession under hs control during the year
next previous TO the time Of making such statement u
long he shall have been engaged in business ana IL
not then during such time he he shall have been sd
engaged and the average shall be made up BY taxing
/ the AMOUNT ue hand, nearly may be, in
son max ing such siatcicni shall have been engaged III
business, adding together such amounts and dividing
the aggregate amount thereof by the number Of months
the person making the statement may have been In
business during the lretcedng provided that h6
of any property product Of this state, which shall
have been consigned to him for sale otherwise, foi
any place within the state the value OF any proper
ty Consigned to him from any oe place. for the sole pur
pose being stored forwarded provided he shall ia
prot be derived from its sale and the word persoh III
this the succeeding sections shall be held to
and include firm, company and corporation.
Sec r. Every person who shall purchase, receive
hold personal property of any descr pon for the pur
pose adding the va ue thereof by any process OF
thanksgiving, refining, rectfyng. or by the combinA
Or profit by 50 doing shall be held be manufacturer
and he SHALL when he required to make and deliver TO
the assessor staemedt of the amount Of his other per-
alrrOU n.
statement the value estimated, as provided
the proceeding section, Of all articles purchased receiv
ed or otherwise held for the purpose of being used in
whole part, in any process operation Of manu-
time to to he shall have had hand during the
year next to the time of making such statements
If so long he shall engaged in such nanufac,
turing business, and not then during the time be shall
have been 50 engaged. Every person owning manuac-
turing establishment of any kind and every mauufao-
turor sea list az part of his manufacturers stock the
value ali engines and machinery of every description
used designed bs use in any process of
turing or refining Except such fixtures shall have
been considered as part Of any parcel or parcels Of
real propery ncudrg all tools and implements OF any
kind used designed TO be used for the aforesaid pur
see 13. Wncn any person shall commence any busi-
county after the day proceeding the second
Monday of April in any the average value OF whose
personal property enpoyei IN such business shall not
have been previously entered on the assessors list fer
in said county such person shall report to the
audtor Of the county e prooaoe average value Of tho
personal property by him employed in such business
til the day preceding the second Monday Of April thereaf
and shall into the treasury Of such county sum
which such proportion to the levy for all pur
the eInltyed as the time the
day he shall commence such BUSINESS as aforsald to
the daF preceding the second Monday OF April next
ceedng shall bear TO one year. Provided, that tho
arson SO listing his capital shall present bona de
cept The treasurer of any county in this state, in
c o amount OF his taxes assessed by him pa ia
on the same capital for the same year. then and in that
shall be receipt from paying taxes again On sucn
''.' sss IL When any person shall ocmmesee ersngass
in buying or Of bills Of exchange checks
writing obligatory mentioned in the sixty
his after the day preceding the SECOND Monday
al properly Intended be employ in such business shall
taxation, said county such person shall report g he
personal properly by him intended be employed IN sueA
Aprl!; @ irb shall bea The skt5e proporoS "a sa
county a sun M r,osss On he aersse ysie
he time from the day on which he sat cor asncs or
he second Monday April next succeeding shall bear @
oG s!an commence or snEas. ,c in
after report the county auditor and make payment 70
and av double the amount required paid by the
s5 as nssF as sy SS
Justice in the court OF common pleas ~
of he and Sed % cut Of the S eo1T, q
er oicer he served in any county in Tbs State
ting o1,cer Of every canal slack water navigaton
pany, railroad company tarnPke company, Pankrond
company other joint stock company, except bank
Yied for in for whatever purpose they hsys
state or not shall list taxation verified 81 the oath
9T % o hs s be hei TO neiads the road Bsd WA
ter stations and such oher really as Is neeessa
credits of seh company or corporation within the state
In all stall be made several auditors
Sf Rn se,ber Sh siae@rt Of The such
rGpy dse e Mh' on wsTd herein he SSas of All moTsSs
property shall be added 10 the stationary aud n1ed prep
les ncorp9rated yGges or ownsps prG a rata 70 PrS
in ssd ward city 3 % m ysgs 20 DF s % s
tax as other properly listed IN such ward CITY, nsorpora
coming ofesr Aforesaid 10 make return 10 he aadtor
state during the month OF May Of each year the aggre;
by the proglsoa OF ,h to The several a9diot. Of this
TO who.n reiqrns are made IS Of tss
not been listed full value, has been
where return las 5een made 70 the county auditor. be
assessed in The same manner as IN the a. yer.
auditors provided hat nall 9 Ing in In ths section &c 'hats hall 20
company held by the state OF Ohio prcvided ina every
sa Of Of r. ag asS A s
to te uaerot the S"nn{ in which the $ ose O e N agency
whr slia be serd upon :ax list q The proper county.
aud to h Of 90 i0I All .s s:
See IL The nssessmen OF all personal property.
c1nranes or otherwise, and ne valuation of ali lands
I,a Sean G Tanee % and place on e dupreae sha 81 ads
of May annually; and the nssess9, Of each SEnsp shall
person resident in his township OF fun and not
insane person, Al the onc0, usual
r!ed no,ies ne9m;nE y such person 70 make out 1or
ac required list accompanied with printed fornl
he ASSESSOR shall ,he iole delivers such asd
his or her persona properly moneys credits
in 9Ids y e S @ peoa .ss Gr FssSrs r
@ sG @ ,senSo @ sre ne @ h GdSa Mnday IN S.y
See S nk m 3 @ any ny & srsSR oSP sSa ss.sss Ss
TestSrn;s ponds stocIs joint STOCK companies
provided 10y aci shall refuse neglees
take and su scribe an oath o. affirmation as TO the truth
o S IN % by R P"ps a 15Sot g ms,Sh ne M ~ sss .s
m e,gry such case proceed to ssesraiH ae number o.
sry ,e sSysnth seeSn Of .Es ssS ana tSs
sSon oSer n S aes sd Ss
and m "e fn 6cR sompsnias Or oSsrs F y sS ss
nsrt shall not hve been made 20 said as afoEsr
be hereby an horzed 70 eN mine oath on Affirmation.
thosdsS Of de aS,,s or yiuS u tue psrsosai prop
s,slk ecinranSs or SusrSs1 %eb he person fsfS.
ses G" osIn 81 So sSA wrs 9rTG h 20 anship ssses.ors
are required in consequence Of ths sickness Or absence
Fersop i roperts esediis investments bonds
qunes i his NEGLECT or refusal make oai or be swsrs
OF sub persona" ryptry monies credits nves%spss e. ms
shall Dc gnaae TO obtain positive evidence q the
IT, n,a M S"lae & o. sae pTpsy me9ss % aaS rens ~
aton aud hs 9n AacT edge % ee aud oireTss %
such pf%sry E'easS ersds nyssiss hs "a ,aeh S'S Ssr
son wodiI ge ly ~, as, required y Iis; .,... ~.
~ ESCh pNushp assessed ahai, on OF before ne
third Monday o May annually, make aud denver 70
auditor al his county, In laboRr form and alphabet.
cal order, Inst lists tuU names OF the several per-
sous companies or corporations IA whose nam any per-
nat credits, investments "a honos,
stocks, ln stock companies or 9hsrwise. shall have
tcWAhip, and he shall eater reHerNaly
| opposite each name,
10 "a he syyy6 seGoS d Ills se Is assas
by nrfson reQurud et the same, determined
by nakg lists residing
out "t incorporated town aud VI persons who
Incorporated The columns shall
curatey added up sEi IN eVory case where person
whose duty II is 20 list any personal moneys,
creus. Investments IN bonds, stocks Joint eompaA
les oherM ior taxation, shalt have rhtseS
leciedOist The Nhencacon for hat by the
assessor take aHfsubsc ihC affirmation in
truth OF his personal property,
MONEYS cres Investments iu bonds stocks joint stock
uUCrNsC part thcfeni, when requtr-
Lhe -a -ll!l oploslle the