Fremont journal. [volume] (Fremont, Sandusky County [Ohio]) 1853-1866, 1859-05-06

will be compelled to pay TO CONTRIBUTE in there
the United States, from any Of thcu salaries pay
mcnts expected to be received for labor services to be
performed rendered. shall not he held " be hnnutes
within the meaning of this act
Sec B. That all property described IN this section TO
that Is say st All public school houses and houses
used exclusively for public worship the books and furni
ture therein aud grounds attached to such buildings
necessary for the proper occupancy and enjoyment oil
the same and not leased otherwise used with view to
profit An public college, public acadenies all buildings
connected with the same, and all lands connected with
l-blie institutions of learning, not used with view To
profit This provision shall not extend TO easehold
ates Of real property held under the authority of
college university Of learning Of this state %. All
lands used exclusively graveyards grounds for bu
persons company corporation with Wow u profit or
for the purpose Of speculation in the sale thereof ID An
70 this state or the United states 4h All buildings bc
longing to counties used for holding courts for as
for county offices with The ground not not exceeding in
any county acres which such buildings erected
5th. All lands houses and other buildings belonging 20
any county, township town. used exclusively for the
accommodation or support of the poor 9Th All build
ngs belonging TO institutions Of purely public charity
gether with the land actually occnped by such ustitu
ion not leased or otherwise used with view to profit
and all moneys and credits appropriated solely 70 sustain
ing. and belonging exclusively to such institutions. Tth.
All FIRE engines and other implements used for the eKtin-
guisbinent with the uildngs exclusively for
tho safe keeping thereof and for the meeting Of copa-
mics, whether bongng TO any town. or To- any fire com
pany organized therein. Sth. All market houses, public
squares public grounds town township houses or
halls used exclusively for public purposes and all works
machinery and fixtures belonging to any town used
exclusively Tor convey ing wntr TO such town. 9th. Each
individual in this state may hold exempt from taxation
personal property ofany description Of which such indi
ydua is the actual owner not exceeding fifty dollars in
value no person shall be required to list greater por
ion ofany credits than he believes will be received
can be collected any greater portion Of any obligation
given to secure the payment Of rent than the amount Of
rent that shall have accrued the lease and shall
unpaid at the time Of such listing; person shall be
qured to include his statement rs mart Of the nerson
nj property moneys credits, investments In bonds Joint
stock companies otherwise which he IL required to
list any share portion Of the capital stock or property
Of cOrDofatOn. which lis reuuired
or return its capital and property for taxation in this
state. The taxes upon banks banking companies. and all
other joint stock companieS corporations Of whatever
kind levied and collected pursuance tho provisions
Of this act shall be in lieu of any taxrs which such bsnk
banking company, other joint stock company
! poration was, by former laws, required to pay.
BY WHOM, WHERE, ASD IN WHAT MANNER PROPERTY
SHALL BE LISTED.
Sec. 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 which he resides
personal property Of which he is the and ali
in possession; and he shall enlist oil moneys In
vested loaned otherwise controlled by him, agent
attorney of any other person persons
company Corporation whatsoever and all MONEYS
posted subject to his order, check draft and credits
due FROM owing by any person persons body corpo
rate polite, whether IN or Of such county. The
property Of every ward shall be listed by his guardin of
every minor child idiot or unatic having other guard
ian by his father livng If not by his mother living
and neither father mother he living by the person
having such property In CHARGE Of every i M bar bnx
band ofsound uind, II net by herself OF every person
for whose benefit property is held in trust by the
Of every estate Of deceased person, by the executor
administrator; OF corporations whose assets the
hands Of receivers by such cceivers Of every company
firm, body polite corporate by the president pnei-
person required TO list property behalf Of others
provisions Of this act shall list in the township
which he would be required to list It, II such property
were his own but he shall list separately his
specifying in each the of the person, estate
company, or corporation to whom belongs; and all real
property and merchants nsanufaeurers stock and
ali the articles enumerated in the seventh section OF this
act and all personal property upon farms and real proper
y not in towns shall bo returned for taxation aud taxed
in the township and town in which is situated; and all
othea personal property except such is taxable
state purposes only shall be entered for taxation in the
township town in which the charged with
thereon resided at the time the list thereof
the such reside in the county where
such property listed; and not then such property
shall be entered for taxation and taxed in the township
where situated when listed, anything In this act to the
, contrary notwithstanding.
Sec 3. Property held under leasefor term exceed.
ing fourteen years. belonging to the state relig
ious. scientific benevolent society, institution
whether incorporated unincorporaed and school
ministerial lands shall be considered for all purposes
taxaton as the properey Of the holding the
and shall be listed such by such person his
| agent, In other cases.
Sec Each person required BY this act to list proper
ty shall make out and deliver to e assessor, when
quire within thereafter statement verified
by his oath Affirmation of all the personal property
moneys credits investments in bonds stocks joint stock
control Of such person. at the time notice given him
by the 10 make out such statement and which
by povssons of this act he rquiredt list for taxa
tinn either owner holder thereof guardian pa
rent husband trustee executor administrator receiver
d accounting officer, partner, agent or factor.
Sec, 7. Such statement shall truly andbdistnctly
forth rt the number Of horses and the value thereof
second the number of neat cattle and the value thereof
thir the number ofmues and and the value there
of fourth the number Of sheep and the value thereof
hfh the number of hogs, and the value thereof sixth
every pleasure carriage Of whatsoever kind and the valu
IN thereof; SEVENTH the total value OF all other articles
personal propertywhch such person is by this required
TO list; provided that fsuch person shall exhibit to th
assessor the animals other articles Of personal property
above enumerated the value OF such property exhbte
be omitted in such statement and the sha
in such cases determine their value without requiring tn
oath OF person making such statement as to the vau
thereof and such person shall in that requredon
y to make oath Affirmation to the value of the remain
der the personal property which he is required TO list
eighth every gold and silver watch and the ualue thereof
ninth piano Orte and the value thereof; enth tn
value of the goods and merchandise which such person
W required to list merchant; eleventh. the value Of th
property which such person required list as banker
b broker obber twelfth the value ofthe material
and manufactured articles which such person Is require
to list manufacturer; thirteenth the value Of none
and credits required to be listed including all balances
book accounts; fourteenth, the value Of the moneys in
vested in bondH stocks iontstook companies other
nd wise which such person by this act required to list
x sec s. IL there be no articles of personal proper
S stock companies otherwise which such person wou
count others he may set forth such fact to the
IN who shall require the oath OF rmstou Of such person
e. the truth oft the same.
OF RULEs FoR y4LUING PROPERTY,
h Sec o. Each separate parcel of real property shall
al valued at its Value In money! excluding the value
the crops growing herson but the price for which suc
" real property would sell at auction at forced sale
shall not be taken the criterion Of such value
us Each trast lot OF real property belonging TO this state
ed any county, city charitable insitution whethe
incorporated unncorporAted and school ministeria
lands held under lease for term exceeding five years
shall be valued at such price the believes cou
obtained at private sale for such easehod estate Per
m sonRl property, Of every desert pOn shall bo valued
the usual selling price Of similar property at the time
listing and at the place where the then be-
ca II there bo usual selling price known to the perso
whose duty ii shall be TO m value thereon then At
price as It Is believed could be obtained therefor in mon
en- asueh time and place. Investments bonds stocks
X Jont stock companies otherwise shall be valued
n the true value thereof in money Money, whether
possession or Deposit shall be entered In the satemen
AZ the null amount thereof; provided, that deprecate
d bank notes shall be entered at their current value. Ever
credit for sun CERTAIN payable either in money, proper
" OF any kind labor services shall be valued at the u
price OF the sum payable; n for specific article or 70
specified number quantity of any article articles
property orfora certain amount ofabOr for services
an any kind shall DO valued at the current price Of sue
" property OF such labor service at the place wher
payable. Annuies moneys receivable az stated peri
ne DDS shall be valued at the price which the stn
the same believes them to be worth In Wher
the lee OF the soil Of any tract parcel or lot OF land Is
any person or persons natural arteaand the righ
TO any minerals therein In another Others the
shall Be valued and listed agreeay 70 such ownership
separate entries and taxed to the parties owning the sam
NJ respectively.
ng See 10 No person, company corporation, shall
entitled 10 deduction account Of bond, not
nd obligation Of any kind given to any mutual nslrane
any religious literary scientific charitable institution
society; account Of subscription to, In
nd stament payable the capital stock Of any company
's- whether incorporated or Unineorported
- OF LISTING AND YALUNo TIE PROPERTY MERCHANT
n AND hANUFACTURERs, AND BANKERS, ExcHANGE BRO
b. KERs, AND STOCK JOBBERs, Erc.
nd see H. Every person that shall have in In hi