Cleveland morning leader. [volume] (Cleveland [Ohio]) 1854-1865, 1859-05-05
Gems Of Ohio.
P0BLisHB6 BY AUTHORITY
mo. 206 AN ACT
boz lho A....,menl aad Lllon u alL PIopoLy n "

o. he ner created aud the property Of All ben ot
bankers exceot such herenael expressly tEomptel
credits pyss mens bonds 80 rs snS @ stock cen a
ne OF othorse Or hs yage & esseo % seei DG eaei,e % n
Sec. The terms Zeal propery" ard "land p vher
used 10 ihs shh 70 held 70 can aud include
99, only hs 'sSo az IN ,i " epfsne9 tSorein u bvt s a
dinss structures aud improvements aud other hItuts
BELONGING or 10 any wse snpsrainng 'herto Ige @ ,sTm
~ n ~ ~ m ,5 w., ~, si ,ases invcs1s3 w in ion5s
OF owhasovoT kind wheth issued By inc rptTo ~ un
Incorporated companies towns, cities iown,. gs' coun-
le states, or otier corpoatons or BY the United saes
ny eU or es Snsrdsn4 fruscss or agents The term I'm
yesments IN st cks wherever used in this act shall be
OF this OF any other ste or Of the United States
oiber1tSe ibe stacE or e,itai ri which Is ar NAV he
vded nlo shares wh ch are transferable BY each
for the tax ton OF which no special proyiso is mqJs
fr themselves or as guardians trustees or agents tn
term oath wherever used in This sc shall be hedto
ing the masculine gender may ,Etond and be app led W
wherever ussd Ia his oct shall be he to mean and -
elude lst Eyey tansihe Thing being the subject Of
money nd not 9Tmngpe5 q my or real DT2pet
profits, and all oher MEANS no forming part o the capital
stock ofeyy company, whether ncoIp3rated or uunc
n,tsd inclusive Of eSsy share OF portion fght Of in
teret either legal Or equitable N aud every ship vessel
or boat OF whatsoevst name or desorplon used Gr dc
gling any Of me waters within bordins on ne Slate
is icSh Of hs state or else where aud Whether te
slall nave 6een enrolled registered q Licensed az any
state nUt, Tue term money on mon vs. where
gold aud silver aud baak notes in actual possession Of
no. ds Sst a or IyS 6ovnS Rs bne6ea interest Rere
e euutl t2 withdt IN money on demano Inc tenn
the e1o IS Of the Of all legal claims and demands
whe h. for money or other valuable thing OF tqT aoor o
tax heron. ucu ling deposits In banks or with ers us
mo- ey hereiaheforo ened by this section when added
together tesiimating every such clam or demand a. It;
bona hde qeeS Owing by ueh peIsoR Bat lq mahihs ep
obligation any mutual insurance compay nI
any unpaid sgoeP'lon 70 tne 1p'SS @ sOSI @ M ny JSt @
entidc, eTary or charitable purpose nor any acknowi-
consideration uctua y recetevd and believed at the ine
iberefr nor eny ne now iedpmept of debt made for he
purpose q diminishing the tmoun OF credits to ne listed
6 sure surety & The sSrsy 10 make me S
bouul and will be CON eled TO a. or 70 contribute IN
case here be no Securf provided ina pensions ie
Ie payments expected to he received for labor OF r.
vices be performed rendered. shalt not be held to BE-
annuilies within the meaning Of this act
Sec That oil property described 10 ms section TO ne
is to say st All publ school houses and houses used
therein AID the ground, attached such buildings
sessaIy tor tse gPer ccup9ncy use ana e9loylneI o.
profit Al public COLLEGES public 9cadoTies all buildings
public ms uiious Of le1rning not used with view
profit THIS provision shall noe extend to lees hold esta
university Of learning Of this state ID An lands used
except such as are held BY auy persons company
poraon vi view 10 profit or for the purpose Of spocu
or penouul belonging exclusively to this state or the
used Tor holding courts or ja VI for county offices win
the ground no f5esedns IN any S9uny Yen 1erS on
and other buildings belongng TO any county tow ship or
town used svey for the ccrmmodation support
Of ths 20 r. eth All buildings belonging institutions
uf rel public charity together with the land &C ually
occupied by such institutions net leased o5 otsfwise
used, VITA aysW to prom aud alin news ana credits p
10 such institutions 7th All FIRE ENGINES AID other
pements used for the e1tnguiihment Of mes wlh he
aud or the meeigOt re companies, whether belong NJ
TO any town, or TO airy ire company organized thertn,
sth All mlrhehouses, public squares or oi9er public
SIJuhus I9N oI OMhsI hy9sts VI halis, Hso eAO "a!
lures belonging any town and used exclusively for
state may hold EXEMPT from IsIaon psT9na Topery oI
owner mol exceeding fifty dollars in value 20 person
g1all be required 70 LIST greater por3 oi any creGl
any greater portion Of any obligation given to secure te
aceTued on he lease shall remain unpld the tim,
OF such listing person shall be required To include II
credits Investments in bonds, joint stock corpauiss
Ii ~ ~ cl - iis,i @ ~ ~ ~ ~
Pon %6oR feqarSd S ORs q list or return @ It's ca @ an on
properly for aIaun IN this state. The taxes up banks
bnkng compane, and all other joint stock companies
pu sdance the provisions Of this act. shall be in lieu
Cfa,y Which such bank banking company, ohe
required to pay,
BY WHOM, WHERE, AND IN WHAT NANNEI
PROPERTY SHALL BE LISTED.
Sec A. Every person Of full age and sound mind not
married woman shall list the real property OF which h
the personal properly Vi wnch he tho owner unL
moneys IN hs P'ssessoa and ne shall ens, all money
attorney account OF any other or 2eisol
posted subject TO his check drsi ami crodr
due ON, % owing hy any person or persons body coP
property Of every ward shall be listed by ia guardian
OF every child, idiot lunatc having Ulhe
guard a. by ms tather Il h,ag 4 no. % BY h,A m9hgT oh
Du, If OF sound mud not, by herself; Of every p5sJ
Ofev1y estate Of deceased person. BY the tLroGor "
hands by such receivers OF every company
firm body PShlio& & 8[ cooperate e 9ge Pesasat or i
per.gn require To- s property on gehau oI otss, R lH
were his own; but he shall llsl 1t sePaTa ely from h
rea UT"5srly and me cnnuts' und mauuactuls' siocb
and ali tie atc es In the seventh sect on Of
aut und ali personal properly upon armsend rua prooit
the township and town which 1t is situated uud "a
~ rpoes only Shaii be eaorsd or taxa ION IN 6c tow
ship Or wa in which tne person iadSsd witG me e
asessOr II such person reside lu the county "dere sue
opst be- t5red % for taIoh and ated IN tue d%R wGr
situated whom hIec, any hing in this uot to the nrul
ser. s. Properly held under lase for term exec edn
sseaiae bea1Sosnt Society. OF ins tuition whether i
corpOrlled OF unincOrpored, anu school and minster
the pfupurt, vi the person hodiag the sime sa
be listed such by such person OF his agent US IN ohI
6 Each person required by this act to list propc
y, sha make out ani denver 70 the assessor, when
queu, hin ten duys theTeai er, satemoui, VenhG
by his oath affirmation OF all the personal property
is bonds tocks JOINT
plneg, otherwise his pussessOn, unleT tho COutft
Of such person. at the tm notice gwen lm by lho ut
30 SUI, 10 NIKE o { such statement, and wnlci by IA
siter rs owner or mold IaursoI or as suaTdan pSren
husbuu, trustee, executor admnlst alor, receiver,
counting officer, partner, agent or tactor ,.-.,-,
sec sqch state nent shal truly and distinctly =
flrth, hb tho ngmb Of horses aud lhe value thereof
second the number uf cattle and the value theGel
II fourth the number Of sheep, and the value thereof
fnh the number II hogs and the value thereof SIKH
thereof seventh, he total ali other articles
personal properly which such person by hls act equ
the uulmuls other uItclea Of peGsOna
annV9 enumerated the value OF such poPerya 10 exAipe
such cases determine t1oir value without Iequ ring IA
thereof nuG ,uci psrsor sh, in tnst cse IN, rrns I
y TO makco ia or Animation to the value OF the remain
eighth every gold aud SILVER value thereof
ninth, every piano forte and the value hereof euih. h
quiTed 70 list merchant eleventh, tho value OF m
properly which such person required 10 list as bnnko
terals aud manufactured a tioles which sucl person
eq1eS 20 Sl sdt US @ ta nS yeiv
balances u book account i2uueenll the value "i III
olnerwse, which such person IS by tins act required
Sec. g. II there be no articles Of personal property
moneys or credits Investments IN bonds stocks, iu
STOCK companies or Otherwise which such person wOu
count others may so forth such fact to t6s assess
who shall feqme ih1 oath or affirmation Of such person
the truth Of the same.
RULES FOR YALUING PROPERTY.
Sec . Each separate parcel Of real property shall
naiu.a ~ lls true t4lue IN o e excluding the value
real properly would sell at auction, forced sal,
% In etut