Western Reserve chronicle. [volume] (Warren, Ohio) 1855-1921, 1859-07-20
OF OHIO:
TuJiiShel 6y -iat,oriiy.

TNo. eO6.l Az ACT
For the AS ,ssmcat anl Taxation OF all Proper
tv in this State. aud for levying Taxes there
on according TO lis true value in money.
Section |. Fit egor',d Jg the Gearrai Asscz-
u7 of the ,Set; II Ohio, That all property, wheih-
rr real or Pcisn.ial. in this State. all moneys,
credits investments in bonds. stocks joint stock
companies or otherwisr. Of persons II siding the
rein: the properly OF corporations now existing
or hereafter created, and The property Of all banks
or I,auking conn Ianics. now existing ar hereat-
ter created, and Of all bankers. except srch as il
hereinafter expressly exempted, shall be- subject
10 taxation; and such property, moneys. circuits.
Investments in bonds stocks. Joint stock cOmTa-
nips or otherwise, or the value thereof, shall be
entered on the li-t Of taxable property. Tor that
purpose. in the manner prescribed By THIS act.
Sec y. The terms real proIerty and land.
wherever used in tins act shall b. held 20 mean
and include not only the land itself. whether
laid out in town ot- or otherwise with al things
contained therein. but also all buildings. struc-
lures and improvements, and other fixturS of
whatsoever kind the-vun, and all rights and prs-
vilcges belonging, or iii any wise apperiaInInS
thereto The term "investmeats IN bonds, when-
eyer used in this act. shall be cld 10 mem and
include all moneys invested in bonds. Of whit
soever kind. whether issued by Incorporated or
incorporated companies, towns, cities. town
ships counties. states. or other corporations. or
bv the United States. held by persons residing
in this state. whether for themselves or rs guar
dians, trustees or agents. The term "inve>t-
meats in stocks wherever used in this act. sl:all
be held io mean aud include all moneys invest
ed in the public stocks of this any other state.
or of the United States. or in any association,
corporation Joint SiOcR company or otherwise,
the stock or ca;ital of which is or may b. divid
cd into shares, which are transferable by each
owner, without the consent of the other partners
or Stockholders, for the taxation of which no
spcial provision is made by this act. held By per-
sons residing in this >taie ither for Themselves,
or "a guardians. trustees or agents The term
"oalh wherever used in this net, shall BE- held
TO mean oath or atfirmat on. Every word in this
act inpo.ting The maScHlnt gender. may extend
and be applied to ftmalcs rs well as males. The
term personal property" wherever used in this
act. shall be held TO mean and include. l>t-
Every tangible thing being the subject of owner
shin, whether anim;lic ur inanimaie- other than
money. and not forming Tart of any parcel Of
real property rs herrinbefOre defined. 2d. The
caoital stock. undivided profits, and all other
means. not forming Fart of the capital stock of
every company. whether Incorporated orun incor-
poTatcd, and every share, Io:iion or interest IN
such stock profits or means. by whatsoever name
he same may DC utS Sl-ilstitu, lnciuSNc oi tNcss
share or portion right or interest. either legal ar
equitable in and to every ship, vessel or boat. of
Whatsoever name or description. used or design
ed 10 be used either exclusively or partially in
navigating, arv of the waters within or border
ing ON tb is State whether such ship. vessel or
boat. shall be within the jurisdiction ofihis State
or elsewhere and whether the same shall have
been enrolled. registered or licensed al any col
icctor's Office. or within any collection district
I'm this State or not The term "nOnev. or
.'monevs." wherever used in this act. shall he
held io mean and inclrde gold and silver com.
and bank notes in actual Possession of snivent
banks. and every deposit which the person own
ing holding in trust or having the bereticial in
t.rcst therein is entitled to withdraw in money
on demand The term "credits." whenever us
ed in this act. shall he held TO mean the excess of
the sum ofall legal claims and demands. vheth-
er for money or other valrahle thing, or for Ia
Dor or services due. or TO become due TO the FER
son liable to ray taxes thereon. including drpos-