Holmes County Republican. [volume] (Millersburg, Holmes County, Ohio) 1856-1865, 1859-04-28


g ss1 - ,s1f : 1sr tsl-aE aszs- 3 rs.
sock eompanies. or corporations. of whstevel
kind, leyied and collected. in Pursuance Of the
psuviloss Of this act shall Be in lieu OF any
taxes which snch bank or banking company, ol
Other joint stock. company or corporation vas
by former lava required 70 pay. -
M vHuH, WHERE, AID N WHAT MAMMA rxor-
ERrY SHALL BE LISTED. rr.- :.
Sec. 4 Every person of fun age and sound
mind, not married woman, shall list The real
property Of which be is the owner. situate ia
the county in which he resides, the personal
property of which he is the owner, and all mo-
neys invested, loaned or Otherwise controlled
by him. as agent or attorney, or On account oi
any other person or persons, company or ccrpo-
ration Whatsoever, and all moneys depositcd
subject to his order, check or draft. and credits
due from. or owing By any penons. body eprpo-
rateor polite, whether in or outof such county.
Tha property Of every ward shall be listed by
his guardian; Of ever minor child, idiot or luna
tic haring no other guardian, by his fafher, II
living, il moi, by his mother. If living. and II
neither hther nor mother be living, by the per-
son having such property in charge; Of every
wife by her husband, If Of SQUAD mind. if not.
By herselE of every person for whose benefit
property Is held in trust, by the trustee; Of ere
y estate Of q deceased person. by the executor
or administrator; of corporations whose assets
are in the hands of receivers. by such reeeivers;
Of every company, firm. body polite or corper-
ate. BY the president or principal accounting
officer, partner agent thereof Every person
required to list properly on behalf Of Others, By
the provisions Of this act shall list in the same
EOS xu1.a ha h1r foI
it, If such property were his owH; but be shall
list il separately from his own, specifying in
ZACH case the name of the person. estate, compa-
ny, or corporation, to whom it belongs; and all
real property and merchants and manufactur-
ers' stock, and all the articles eaumeraiedin the
seventh section Of this act, and all personal pro-
perty upon fal ms and real property not in towns,
shall be returned for taxation. and taxed in the
township and town in which il is situated; anil
all other personal prorerty. except such as is
taxable for state.purposes only. shall be entered
for taxation in ths township or town in which
the person charged with the tax thereon resided.
at the time list thereof was taken by the assess-
or, If such person reside in the county where
such property was listed; and if not. then snch
property shall be entered for taxation and tax
ed in the township where situated when listed,
anything IN this act to the contrary notwith-
Sec. 5. Property held under lease for
term exceeding fourteen years, belonging to the
state, or to any religious, scientific or benevo-
lent society, or institution. whether incorpora-
ted or unincorporated, and school and ministe-
rial lands, shall be considered. for all purposes
Of taxation, as the property of the person SO
holding the same, and shall be listed as such
by such person or his agent as in other cases
Sec. g. Each person required by this act to
list property, shall make out and deliver to the
assessor. when required, or within ten days
thereafter, a statement, verified by his oath
or affirmation, of all the personal property, mo-
neys, credits, investments in bonds. stocks,
joint stock companies, or otherwise, in his pos
session, or under the control of such person, at
the time notice was given him by the assessor,
to make out such statement, and which, by the
proyisons of this act. he is required to list for
taxation, either as owner or holder thereof or as
guardian, parent, husband, trustee. executsr, id
minisirator, receiver accounting officer, partner,
agent. or factor.
Sec. 7. Such statement shall truly and dis
tinctly set forth, FIRST fhe number Of horses. and
the value thereof; second the number of neat
cattle, and the value thereof; third, the num-
her OF mules and asses. and the value thereof;
fifth; the number of hogs, and the value thereof;
sixth, every pleasure carriage Of whatsoever
kind, and the value thereof: seventh. the total
value of all other ARTICLES of personal property
which such person is by this act required to list:
provided, that if such person shall exhibit TO
the Assessor the animals or other articles Of per-
sonal property above enumerated, the value of
such property so exhibited may be omitted in
such statement as to the value without requir-
Jag tie oath of the person making such s'ate-
ment, and the assessor shall in such cases deter
Il, II
the person making such statement as totbe value
without requiring the OATH of the person making
such statement as to the value thereof and such
person shall in that case be required only TO
make oath or affirmation 10 the value of the re-
inainder of the personal property which he is
required to list; eighth, every gold and silver
watch, and the value thereof; ninth, every pi-
ano forte. and value thereof tenth, the value
of the goods and merchandise which such
person is required to List as merchant; eleventh,
Ihe value Of the property which such person is
required to list as banker, broker or s:ock-job-
Der; twelfth, the value ofthe materials and man
ufactured articles which such person is required
to list as manufacturer; thirteenth, the value
Of money. and credits required to be listed, IA
cluding all balances of book accounts fourteenth,
the value Of the moneys invested in bonds,
stocks, Joint stock companies, or otherwise,
which such person is by this act required to
list
See. g. II there be no articles of personal
moneys, or credits, Investments In
bonds. stocks, joint stock companies or other
wise. which such person would be, by this act
reqired to list on his own account, or account of
Others he may set forth such fact TO the assessor
who shall require the cath or affirmation OF such
person to The truth of the same.
RULES FOB vALure PxpERrr.
sec; =; Eacn sePafa.e pareei o. leai proper
" snaii De valued az its ,rue Vaiue N money
excinoihg tne .aiue Oh tne crops growing mere
on; put ine price lor wnisn ssen rsai properly
wouio se,I al auS'ioh, OF AZ q sorceu saie' shah