M'arthur Democrat. (McArthur, Vinton County, Ohio) 1853-1865, 1859-05-05

al belonging exclusively TO this state, or the
United States. 4th. An buildings belong
ing to counties used for holding courts, iOl
jails, or for county offices, with the ground
not exceeding in any comfy ten acres, or
which such buildings are erected. 9th. All
lands, houses, and other buildings belonging
TO any county, township or town, used ex.
I ,Icluslyely Tor the accommodation or support
4 Of tie poor 9Th. al buildings Belonging
to institutions Uf purely public charity, to
gether with the land actually occupied by
such institutions, not leased or otherwise
used with a view to profit, and oil money:
and credits Appropriated solely to sustaining
and belonging exclusively to such inslltu
tions. 7th. All fre-engines and other i'm
plements used for the extinguishment of fires
with the buildings used exclusively for the
safe keeping thereof, and for the meeting o
/ fire companies, whether belonging to any
town, or to any fire company organized
therein. 9Th. All market-houses, public
squares or other public grounds, town OF
township houses or halls, used exclusively
| for public purposes, and all works, machin:
cry and fixtures belonging to any town, and
used exclusively for conveying water to such
town. 9TH. Each individual in this state
may hold exempt from taxation personal
| property of any description of which such
| individual is the actual owner, not exceeding
| Elty dollars in value; no person shall be re-
qnired to lista greater portion Of any credits
/ than he believes will be received or can be
collected, nor any greater portion of any
obligations gived to secure the payment OF
rent, than the amount oi rent that shall
have accrued on the lease, and shall remain
unpaiI al the time Of such listing; no per.
son shall be required TO include in his state
ment as part of the personal property.
moneys, credits, investments in bonds, joint
stock companies, or otherw Use, which he is
required to list, any share or portion oi the
capital stock or property Of any company or
corporation, which is required 10 list or re-
turn its capital and property for taxation in
This state, The taxes upon banks, banking
! companies and all other joint stock compa-
nes, ur corporations, OF whatever kind lev
ial and collected IN pursuance of the pro-
visions Of this act, shall be in lieu Of any
taxes which such bank or banking company,
or other Joint stock, company or corpora
ton vas, by former laws, required TO pay.
bA WhOm w hEtEi AND IN WHAT MANAEh
PROPERTY SHALL BE LISTED.
Sec a. Every person Of full age and
sound mind, not married woman, shall list
the real property Of which he is the owner,
stuRis Ia. thr county, Ia which ie resides, the
personal propertyol whichheis is the owner,
and al moneys ia his possession; aud he shall
enlist all moneys invested loaned or other
wise controlled by him. as agent or attorney,
ORION account Of any other person orpersOns,
company or corporation whatsoever, and all
moneys deposited subject to his order, check
or draft, and credits due from, or owing by
any person or persons, body corporate or po-
| lilic, whether in or out of such county
The property Of every ward shall he listed
by his guardian; OF every minor child, IDIOT
or lunalic having no other guardian; by his
father, il living, If not, by his mother, If ltv-
ing and if neither father nor mother be liv-
ing, by the person having such property in
charge; of every wife by her husband, il
OF sound mind, if not, by herself. Of every
person for whose bene II property is held in
trust, by the trustee; of every estate Of de-
ceased person, by the executor or administra'
tor, OF corporations whose assets are IN the
hands Of receives, by such receivers; Of
every company, firm, body polite or corpo-
rate, by the president or principal accounting
officer, partner or agent thereof. Every per.
son required to list property on behalf OF
Others, by the provisions of this act, shall
list in the same township in which lie would
be required TO list it, ii such property were
his own; but he shall list it separately from
his own, specifying in each case !he name Of
the person, estate, company or corporation,
10 whom it belongs; aud all real property
and merchants aud manufacturers stock,
and oil the articles emu meraied in the seY-
enlh section of this act, and all personal
property upon farms and real property not in
towns, shall be returned for taxation, AMI
taxed in the township and town in which il
is situated; and all other personal property,
except such asis taxable for state purposes
only, shall be entered for taxation in the
township or town in which the person clarg
ed with the tax thereon resided, at the time a
list thereof was taken by the assessor, if such
person reside in the county where such prop
erty was listed; and ifnot, then such proper
ty shall be entered for taxation and taxed in
the township where situated when listed, any
thing in this act to the contrary notwlth-
standing.
Sec. 5. Property held under lease for a
term exceeding fourteen years, belonging to
the state, or to any religious, scientific or
benevolent society, or institution, whether
incorporated or unincorporated, and school
and ministerial lands, shall he considered
for al 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'6. Elch person required by this act
to list property, shall make out and deliver
20 the assessor, when required, or within ten
days thereafter, statement, verified by his
oath or affirmation, of all the personal pro.
perty, money s, credits, investments in bonds,
| stocks. joint stock companies, or otherwise,
inhis possession, or underline cor troll Of su ch
person. at the time notice was given him by
the assessor, to make out such statement, and
which, by the provisions OF this act, he is
required to list for taxation, either as owner
or holder thereof, or as guardian. parent, hus-
band, trustee, executor, administrator, re-
ceiver, accounting officer, partner, agent, or
factor. .. ~.
Sec. Z. Such statement shall truly and
distinctly set lorth first, the number OF hor-
ses, and the value thereof; second, the mum.
Der Of neat cattle, and the value thereof.
third, the number Of mules and asses, and the
value threof; fourth, the number of sheep,
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