Dayton daily empire. [volume] (Dayton [Ohio]) 1850-1865, 1859-06-01
D. q snaoi,d ~ Il. General As,,r-

..ff.HH BE Il endcfed bg the General Aeeega-
t.rol tl. ,fots Of Ohio, That all property, whe b
fpefsonal, in this state, all moneys, cred.
Sec ssstmsnts in bonds, stocks, joint stock com
pt lies or Otherwise, Of persons residing thereinj
ae property Of corporations now existing or here
after created, and the property Of all banks or
banking companies, now existing or hereafter ere
ated and Of Ali bankers, except such as is heren-
amer expressly exempted shall bo subject 10 taxa-
tlsn; and such property, moneys, credits, invest
Huents IN bonds, stocks, joint stock companies or
otherwise, or the value thereof, shall be entered
on tho liat Of taxable properly, for that purpose,
in the manner prescribed by this act.
Sec. 4. The terms ''rcai property" and Gland"
wherever used In this act, shall be held to mean
and include not only the land itself whether laid
cut in town lots or otherwise, with all things con
taiped therein, but also all builoings structures
and Improvements, and other fixtures OF whatsoov-
o. kind thereon and all rights and privileges be-
longing, or In any wise appertaiaing thereto.
The term "nvestmonts In bonds" whenever used
In this act, shall be held 10 moan and include all
moneys invested In bonds, Of whatsoever kind,
whether Issued by incorporated or uninoorporated
companies, towns cities, townshisa, counties,
statoe, or other corporations, OF by the United
States, held by persons residing in this state
whether for themselves or guardians, trustees
agents. The term investments In Stocks"
wherever used in this act, shall be held to mean
and include all moneys invested In the public
stocks Of this any other state, or Of tho United
stock company or otherwise, the stock or capital
Of which Is or may be divided into shares, which
are transferrabl by each owner, without the cons
sent Of the other partnets sookholders, for the
taxa ion Of which no special pr,vision is made by
this aot held by persons residing in this state,
either for themselves, guardians, trustees or
agents. The term "oath," wherever used In this
act shall bo held TO moan Uuth OF affirmation.
Every word in this act importing the masculine
gender, may extend end be applied to females as
we'll as males. The term "personal property"
wherever used In this act, shall be held to mean
and include, LIST. Every tangible thing being the
subject Of ownership, whether animate or mani"
mate, other than money, and not forming part Of
any parcel OF real property as horeinbefore dehn-
cd. End. Tho capital stock, undivided profits,
and all other means, not forming part of the capi
tai stock Of any company, whether Incorporated
or unincorporated, aud every share, portion in
terast in such stock, profits, means, BY whatso-
ever name the same may be designated, inclusive
Uf every share portion, right interest," either
legal OF equitable, in and to every ship, vessel
boat of whatsoever name or description, used OF
designed to be used either exclusively or partially
In navigating any Of the within bordering on
this state whether such ship, vessel or boat shall
be within tho jurisdiction Of this stale, or else-
where, and whether tho same sail have been en-
rolled, registered or licensed At any collectors
Office, or within any collection district in this state
or nut The term "moLoy," or 'mOneYs," where
ever used in this act, shall be held TO mean and
include gold and silver coin, AMI bank notes In
actual possession Of solvent banks and every de-
post which the person owning, holding in trust
having tho benetial interest therein, IL entitled
10 Withdraw in money, on demand. The term
'oredts," wherever used in this act, shall be hea
10 mean the excess Of the sum Of all legal claims
aud demands, whether for money or other Valua
bls thing. or for labor service due to become
due, TO the person liable to pay taxes thereon, in
GLIDING deposits in banks or with persons in OF
aft. ~ nah hall 10 L.
money as herenbefore defined in this section,
whom added together, estimating every such claim
or demand ut It's true value in money! over and
above the sum Of legal, bona iido debts owing by
such perfon. But in making up the sum OF such
debts owing, there shall be taken into account no
obligation to any mutual insurance company, nor
any unpaid subscription to the capital stock Ufnny
Joint stock cOmpaPy, nor any subscription for any
religious, scientific, literary, or charitable pur-
pose; nor any acknowledgement Of any indebted>
ness unless founded on s0ine confederation actually
received and believed ut the time OF making such
aoknow led gment to be full consideration there-
for; nor any acknowledgement Of debt made for the
purpose of diminishing the amount of credits to
be listed for taxation; nor any greater amount or
portion of any liability surety, that the person
required to make the statement of such credits be-
leyes that such surety is in equity bound, and will
be compelled to pay, to contribute, in there
be no securities; provided, that pensions recev-
able from the United States, or from any Of them,
salaries Vt payments expected to be received for
labor services to be performed rendered. shall
mot be held to be annuties within the meaning OF
this act.
Sec. 3. That all property described ia this Sec
tion To the extent herein limited shall be exempt
from taxation, that is to say, lst. All public
school houses and houses used exclusively for pub
lie worship, the books and furniture therein, and
the grounds attached to such buildings necessary
for the proper occupancy, use and enjoy yment OF
the same, and not leased or otherwise used with a
view to profit. All public colleges, public acade-
mics, all buildings connected with the same, and
all lands connected With public institutions Of
learning, not used with view to profit. This
provision shall not extend to leasehold estates Of
real property, held under the authority Of any col
lege or university Of learning Of this state. Fad.
All lands used exclusively as graVeynris, or
grounds for burying the dead, except such as are
held by any person or persons, company or corpo-
ration, with view to profit, for the purpose Of
speculation in the sale thereof Sd. All property,
whether real or personal, belonging exclusively to
this state, or the United States. 4th. All build
ings belonging to counties used for holding courts
for jais for county Offices with the ground, not
exceeding In any county ten aoresi on which such
buildings are erected, 9th. All lands, houses,
and other buildings belonging to any county,
township or town, used ex2lusivoy for tho accom-
modatiOu or support Of the poor. 9Th All bull
dinKs belonging to Institutions Of purely public
charity, together with the land actually occupied
by tuch Institutions not leased otherwise used
with view to profit, and all moneys and credits
appropriated solely to sustaining, and btlOninp
exolusiy0ly TO such InstituUons. 7th. All fire.
engines and other implements used for the extin
guIshment of hres, with the buildings used exclu
siyOly for the safo keeping thereof, and for the
meeting Of fire companies, whether belonging tt
any town, or to any 6re company organized there
10. 9th. All market houses, public squares, oi
other public grounds, town or township houses OF
halls, used exclusively for public purposes, anC
all works, machinery and fixtures belonging tC
any town, and used exclusively for conveying wa
ter to such town. 9th. Each individual in thi,
state may hold exempt from taxation persona
property of any description of which such ind
viiuai Is the actual owner not exceeding hity dol
lars in value person shall be required to list
greater portion Of any credits than he believes
will be received, OF can be collected, any grca
tor portion of any obligation given to secure th'
payment of rent, than tho amount of rent tina
shall have accrued on the lease, aud shall remain
unpaid at the time Of such listing person shal
be required to include in his statement as part o
the personal property, moneys, credits, invest
nents 10 bonds, Joint stock companies or other
wise, which no ia required to list, any share O.
portion Of the capital stock or property Of an,
company or corporation, which is required to lis
return It's capital and property for taxation II
this state. The taxes upon banks, banking IN
panieS, and all other joint stock companies, o
corporations, Of whatever kind, levied and col
loeted In pursuance Of the provisions of this act
shall be in lieu of any taxes which such bank, o
banking company, or other JOINT stock cOmpan
or corporation was, by former laws, required I
pay. -. ..... .....-.. ......
BY WHoh, WHEREi ANDlN WHAT MANNER PROPER
lY SHALL BE LISTED.
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