Nebraska advertiser. [volume] (Brownville, Nemaha County, N.T. [Neb.]) 1856-1882, 1859-01-13
AN ACT
TO provide for the Valuation and
Assessment OF the Real and Per-
SOnal Property, and for the Levy
Ing and Collection OF Taxes in
the Territory Of Nebraska.

SVHtsA IUptTtyS dIAu IOf the Levy
ing and Collection OF Taxes Il
the Territory Of Nebraska.
Sec. /. Be 1T enacted 5y the Counc,
and House Of Representatives. of the Terri
tory Of Nebraska; That the followin
classes Of property shall be exempt fror
taxation, and may be omitted from III
lists herein required to be given.
lst. The property of the United State
and of this Territory, including Schoc
Lands.
I'd. The property of county, incorpo
rated city or town, or school district, whel
devoted to the public use and not hel,
for pecuniary profit.
Sd. Public grounds, by whomsoever de
voted TO the public use, and including al
| places for the burial of the dead.
4th. Fire engines and implements useC
for extingishing fires. with the ground
used exclusively for their buildings, ant
for the meetings of fire companies.
5th. The grounds and buildings of Ii
brary, scientific, benevolent and religious
institutions and societies, devoted solely t.
the appropriate objects of these institu
tions, not exceeding three acres in extent
and not leased or otherwise used with E
view to pecuniary profit.
9Th. The books, papers, furniture
scientific or other apparatus pertaining t.
the above institutions, and used solely fol
the purposes above contemplated, and the
like property of students in any such in
stitutions, and devoted solely to sustain
ing them, but not to exceed in amount the
sum prescribed in their charter or act ot
incorporation.
8th. Animals not specified in the mex
section; the wool shorn from the sheer
of the person giving the list, and his CROP
harvested within one year previous tc
the listing private Libraries not exceed.
ing one hundred dollars in value, and fam.
lily pictures the kitchen furniture of each
family the beds and bedding requisite
for the use of the family; one bed and
the bedding thereof for each single per-
son not member of another family. and
the apparel of every family and person,
actually used for wearing, with all food
provided for each family; but no person
for whom compensation for board or
lod dging is received or expected, is to be
considered a member of family within
the intent and meaning of this act.
9th. The polls and estates, or both, of
persons, who by reason of age or infirmi-
ity, may in the judgment of the assessor,
be unable to contribute to the public
charge; such opinion being subject to re-
vision by the county board of equaliza-
ton.
Sec. 9. All other property, real and
personal, within this Territory, is sub
ject to taxation in the manner herein d.
rected; and this section is intended to
embrace lands and lots in towns, includ-
ing lands bought from or donated by the
United States, and from this Territory,
and whether bought on a credit or other
wise; ferry franchises, which, for the
purposes of this act, are to be considered
as real property; horses and neat cattle,
mules and asses, sheep and swine, money,
whether in possession or on deposit, and
including hank bills; money, property or
labor, due from solvent ddee55ttorS on con-
tract or on judgment, and whether within
this Territory or not mortgages and
other securities, and accounts bearing in
terest; stock or shares in bank or any
company incorporated by this Territory,
or any other State or Territory, and sit
uated In. or transacting business in this
Territory, public stock loans; household
furniture, not exempted, and including
gold and silver plate, musical instru-
ments, watches and jewellery; private IL
braries, for their value over one hundred
dollars; pleasure carriages, stage hacks,
omnibusses and other vehicles for trans
porting passengers; wagons, carts, drays,
sleighs, and every other description of
vehicle or carriage boats and vessels of
every description, wherever registered
or licensed, and whether navigating the
waters of this Territory solely or not, if
owned, either wholly or in part, by PER-
sons who are inhabitants of this Terrific
ry; annuities, but not including pensions
from the United States-pr any State of
the Union; money invested in manufac-
lures, including buildings, machinery and
materials; also monies used in merchan-
dising, together with all other property
not exempted, though not herein speei-
fed.
Sec. 8. The term "credits,'' y as used
in this act, includes every claim and de-
mand for money, labor, or other valuable
thing, and every annuity or sum of mo-
ney receivable at stated periods, and all
moneys in property of any kind, and secur-
ed by deed, mortgage, or otherwise but
pensions from the United States or from
any State, are not included in the above
terms.
Sec. A. On or before the first Monday
of February of each year, the county
commissioners of each county are requir-
ed to furnish the coGnty assessor with suit
able notices and blank forms for the as
sessments, and such instructions as may
be needed to secure full and uniform as
sessment and returns.
Sec. 5. The list of each person shall
contain, first, his lands, by township, Sec
ton and range, and every division or
part Of a section, lying in the county in
which the list is required; and where
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