The weekly Portage sentinel. [volume] (Ravenna, Ohio) 1854-1861, 1859-05-05
NEW SERIES. ---VOL. 5, NO. SO.

support of the poor. 9th. All buildings be.
longing to institutions Of purely public char
ity, together with the land actually occu.
pied by such institutions, not leased or other
wise used, with view to profit, and all
moneys and credits appropriated solely to
sustaining, and belonging exclusively to
such institutions. 7th. All fire engines and
| other implements used for the extinguish-
ment of fires, with the buildings used exclu.
sively for the safe keeping thereof, and for
the meeting of FIRE companies, whether be,
longing to any town, or to any fire company
organized therein. 9Th. All market houses,
public squares or other public grounds,
town or township houses or halls, used ex-
clusively for public purposes, and all works,
machinery and fixtures belonging to any
town, and used exclusively for conveying
water to such town. 9th. Each individual
in this state may hold exempt from taxation
personal property Of any description of which
such individual is the actual owner, not ex.
ceediDg fifty dollars in value; no person
shall be required to list greater portion Of
any credits than he believes will be receiv-
ed, or can be collected, nor any greater por-
ton OF any obligation given to secure the
payment of rent, than the amount Of rent
that shall have accrued on the lease, and
shall remain unpaid at the time Of such list
ing; no person shall be required to include
in his statement us part of the personal
property, moneys, credits, investments in
bonds, joint stock companies, or otherwise,
which he is required to list, any share or
portion Of the capital stock or property OF
any company or corporation, which is re-
| quired to list or return its capital and prop
erty for taxation in this state. The taxes
upon banks, banking companies, and all
other joint stock companies or corporations
of whatever kind, levied and collected, in
pursuance Of the provisions OF this act, shall
be in lieu of any taxes which such bank OF
banking company, or other joint stock com.
pany or corporation was, by former laws, re.
quired to pay.
BY WHOM, WHERE, AND IN WHAT MANNER
PROPERTY SHALL BE LISTED.
} Sec 4. Every person of full age and
sound mind, not married woman, shall list
the real property Of which he is the owner
situate in the county in which he resides
the personal property Of which he is the
owner, and all moneys in his possession
and he shall enlist all moneys invested
, loaned or otherwise controlled by him, as
agent or attorney, or on account of any other
person or persons, company OF corporation
} whatsoever, and all moneys deposited sub
ject to his order, check or draft, and credits
due from or owing by any person or persons
body corporate or polite, whether in or out
of such county. The property of every ward
: shall be listed by his guardian; OF every mi.
nor child, idiot or lunatic having no other
guardian, by his father, il living, if not, by
his mother, If living, and if neither father
nor mother be living, by the person having
such property in charge; of every wife by
her husband, if of sound mind, if not, by
herself; of every person for whose benefit
property is held in trust, by the trustee; oI
, every estate Of deceased person, by the ex'
|, ecutor or administrator of corporations
whose assets are in the hands OF receivers
; by such receivers; OF every company, firm
body polite or corporate, by the president
: or principal accounting officer, partner OF
J agent thereof Every person required to list
property on behalf Of others, by the provi-
. sions of this act, shall list in the same town.
ship in which he would be required to list
il, if such property were his own; but he
shull list it separately from his own, specify.
ing in each case the name of the person, es-
tate, company or corporation to whom it be.
} longs; and all rea property and merchants
and manufacturers stock, and al! the artic les
enumerated in the seventh section of this
act. and all personal property upon farms
and real property not in towns, shall be re.
turned for taxation, and taxed in the town.
chi IN 4 in oh 10 cit cd nj
} all other personal property, except such as
is taxable for state purposes only, shall be
entered for taxation in the township or town
, in which the person charged with the tax
thereon resided, at the time list thereof
was taken by the assessor, If such person
! reside in the county where such property
was listed; and if not, then such property
shal be entered for taxation and taxed in
t the township where situated when listed
, anything in this act to the contrary notwith
standing.
/ Sec. 5. Property held under lease fol
a term exceeding fourteen years, belonging
to the state, or to any religious, scientific OF
: benevolent society, or institution, whether
, incorporated or unincorporated, and schoo
and ministerial lands, shall be considered
for all purposes of taxation, as the property
of the person SO holding the same, and sha
be listed as such by such person or his agen
as in other cases.
Sec. 6. Each person required by this &C
to list property, shall make out and deliver
I to the assessor, when required. or within tel
days thereafter, a statement, verified by hi
r oath or affirmation, of all the personal prop
, erty, moneys, credits. investments in bonds
stocks, joint stock companies, or otherwise
, in his possession, or under the control o
, such person, at the time notice was giver
: him by the assessor, to make out such state
! ment, and which, by the provisions of thil
act, he is required to list for taxation, eithe
) as owner or holder thereof, or as guardian
: parent, husband, trustee, executor, admins
8 traitor, receiver, accounting officer, partner
agent or factor.
n Sec. 7. Such statement shall truly ant
!, distinctly set forth, first, the number of hor
: ses, and the value thereof; second, the mum
s ber of neat cattle, and the value thereof
e third, the number of mules and asses, ant
s value thereof; fourth, the number Of sheep
e and the value thereof; fifth, the number o
Q hogs, and the value thereof; sixth, every
pleasure carriage of whatsoever kind, ant
= the value thereof; seventh, the total valu
of all other articles of personal propeVt!
i which such person is by this act required t
q list: provided, that if such person shall ex
;. hibit to the assessor the animals or othe
!, articles of personal property above enumer
n ated, the value of such property so exhibite,
II NAV be omitted in such statement, and tn