The Hancock Jeffersonian. [volume] (Findlay, Ohio) 1857-1870, 1859-08-05
I AN ACT
mo. 2oe.l

PJr the Assessment and Taxation OF all Proper
ty in this State, and r levying Taxes there.
on according to its true value in money.
sscrroS l. BE It enacted bv the General As.
sembly uf the Safe Of ohio, That all property,
eys, credits investments in bonds. stocks, joint
stock companies, or otherwise, OF persons re-.
siding therein; the property OF corporations
now existing or hereafter created, and the
property OF all banks or banking companies.
now existing or hereafter created, and OF all
bankers, except such ~ Ia hereinafter express.
| ly exempted, shall be subject To taxation; and
such property, moneys, credits, Investments in
bonds, stocks, joint stock companies or other.
wise, or the value thereof. shall be entered on
| the list OF property, for that purpose, In the
manner prescribed in this act.
| Src, 2. Tho terms "real property" and
LAND, wherever used in this act, shall be held
| TO mean and include not only tho land ITSELF
whether laid out in town lots or otherwise, with
al things contained thereon, but also all build
lings, structures and improvements, and other
hxtures OF whatsoever kind thereon, and all
rights and privileges belonging, or In any wisc
apperttinng thereto. The term "investmen,s 8
in bonds" whenever used In this act, shall be
held TO mean and include all moneys invested
: In bonds, of whatever kind, whether issued By
incorporated or unincorporated companies
towns, citios, townships, counties, states. oI
other corporations, or by the United States
held by persons residing in this state, whether
= age:.ts. The term investments In stocks
i wherever used In this act, shall be held to near
{ AMI include all moneys Invested in tho public
/ stocks Of this or any otner state, or VI the
p. United States, or In any association, corpo
. ration, joint stock company or otherwise. thi
:. stock or capital Of which is or may be divide,
:, INTO shares, which are transferable by eacl
y owner, without the consent OF the other part
e ners or stockholders. for the taxation Of whicl
/. no special provision Is made by this aci, he'll
Nj by persons residing In this sttte, either fo
n themselves, or AS u.rdians, trustees or agent
!, The term "oath," wherever used In this act
= shall be held to mean oath OF animation
u Every word In this act importing the masculn
10 gender, may extend and bs applied To female
as well as males. The torn personal proper
u ty," wherever used In this act, shall be held l.
. | mean and includo-lst. Every tangible thin
:, being tho subject OF ownership, whether ami
- mate or inanmate, other than money, and no
70 forming part OF any parcel OF real property n
d herei nbefore defined. I'd. The capital stock
m undi vided proAts, and all other means, NJ
4, forming part OIL the capital stock of every con
h pany, whether incorporate cd OF unncorporateG
N and every share, portion or interest In sue
ii stocks. profits or means, by whatsoever nam
snare or portion, right or interest. either leg
by or equit 'ble, In and 10 every ship, vessel
Id boat. of whatsoever name or description, uss
or designed TO bo used either exclusively
partially In navigating any Of tho waters wit
~. In or bordering on this state, whether su,
% ship vessel or boat, shall be within the jur
diction OF this state or else " ere, and wheth
e. the same shall havo been enrolled, registor
or licensed At any collectors Once, or With
any collection district in this state ornot. T
term "money or "moneys," wherever us
!. in this act. shall be held to mean and inclu
~ gold and silver coin, and bank notss IN actu
possession Of solvent bauks, and every depo
al which the person owning, holding In trust
an having the beneficial interest therein, Is en-
tIed TO withdraw IN money on demand. T
term 'crodiu" whenever used In this act, sh
is be hold to mean the excess OF the sum OF all
~ gal claims and demands, whether for money
in other valuable thing, or for labor or servi
er due. or TO become due, " tho person liable
Of pay taxes thereon, including deposits in ban
w. or with persons In or out OF this state, 9th
81 than such as are held TO be money rs he 70 Int
nc fore defined by this section, when added
ed gsther, estimating every suoh claim or
Ial mand AZ It's true value In money! over u
an above the sum OF legal, bona Ode debts ow
,r. by such person. But In making up tho sum
:. such debts owing, thGre shall DO taken into I
y count no obligation 70 any mutual inzuran
lP company, nor any unpaid subscription TO /
re capital stock OF any joint stock company, n
YER any subscription for any Religions, scientif
to literary, or charitable purpose; nor any !
.rs knowledgemsnt Of any Indebtedness unls
IA. founded on some consideration actually /
!, osived and believed at the time OF making su
Acknowledgement TO be full coma erati
~ therefor; nor any acknowledgment Of de
he made for the parpcss OF diminishing the amou
al greater amount or portion Of any liability
4 surety, that the psSson required TO make d
, statsrnent Of such credits believes thai su,
~ sursty 10 10 squity bound, and will be oomps
ne "a % pay, or 70 contribute, In case there s.
% seourittsG Provided, that pensions rsosivsh
'sr frou ths United Htatse, or from any o. thai
hs salaries or paySs." expected to b ssesivI