The Hancock Jeffersonian. [volume] (Findlay, Ohio) 1857-1870, 1859-08-05

We nxnt % aay minersls thefein. in anotii,
erehsr, The ssms shall he valned aud list
ssfersbiy 10 sneh owscsship IL sepers,e er
ftrra,. tssed 70 the parties owning II
sBns, tsspeetitely.
SFc. 10. No person. company, or CO
poratson, shan be entitled to any ded ctior
ou account VI any bond, note or obligstio
Mssy kind. given 10 any mutual insurane
compsnyi = 2 oa sccoUat Of any unpaid SUI,
sciiptios TO any religious, litcrny, scientif
or charitable institution or society, nor o
account oil say subscription 10, or install
ment payable on the capital stock OF m
company, whether incorporated OF unincol
stej.
os Lsriso AND vALuiso THE pRoPLRTy o
MERCHANTS AND sAsvracruRths, Ann O
s,skras, EzcHAHor sloxEls. AND sroc
SossAas, ETc.
SEC. IL. Every person that shall own, o
have in his possession. or subject % his con
irol, any personal property within this stat.
with authority to sell the same. which shs.
have been purchased either in or out OF thi.
state, with view 10 being sold at an ad
vaoced price. or profit. or which sh1li bav,
been consigned to him, from any place out o
fhis state. for the purpose Of being sold al
any place within this state, shall be held tn
be merchaHt; and, when he shall be by
this act required to make out and deliver to
nj nrone,ty. he sbsli .,s,s ,hs v.in. ~ .,o,,
ptoperty app.ttsinius 10 hrs business rs n
nme,,h.n,. ana n, 80. ~ -, .si'"., 10
OF, he shall take as the criterion the average
value OF all such articles OF personal proper.
~ which he shall have had from time to
time IN his possession or under his control,
during the year next previous to the time OF
making sucb statement. II sn io,g he .haJ,
have been engaged in business. and n no,
then dufiuy such timc ne n. sbs,I hn,. L.,an
so engaeedi and the average shall be- made
I'M by taking the amount in yalue ON hand.
as nearly as may be, in each month of the
next preceding year in which the person
making such statement shall have been en- =
gagged in business, adding together -uch
smounts, and dividing the Aggregate amount
thereof by the number OF months that the
person making the statement may have been
in busin .ss during the preceding year: pro
vided, that no cOnsignce shall be required
10 list FOL taxation the value Of any property,
the product Of this state, which shall have
been consigned to him, for sale or otherw ise,
from any place within the state, nor the
value Of any property consigned to him from
any other place for ihe sole purpose Of being
stored or forwarded; provided, he shall, in
either case, have no interest in such proper
ty, or any profit 10 be derived from its sale |,
and the word person, as used in this and the
succeeding sections. shall be held te mean
and include firm, company. and incorpora.
lion.
DC ". every person who shall pur.
chaSe, receive or mold personal property OF
any description, ior the purpose oi adding TO
the value thereof by any process OF manu-
'.e.ue, lehn'nB. Iecuying, OF oy Tue
comoina'ion oI dinerent materials, with
y.
shall De held 10 be q manufacturers and he
shan' when ne Is required TO make and de-
hvet 10 the assessor statement oil the
hmount oi nus othef personal property SUD-
Ject 10 'aSation, ais inciude IN his stale
neht tue average value estimated, as pro-
sioed IN 'he preceding section, oi oil aiii-
oies purchased' received, or therwise held,
Ior tne purpose oi being used,in whole or IN
part, IN any process or operation OF manu-
hcMtng' comoin'ng. rect,iylng or refining.
whieh from time 10 time he shall have had
on hand curing the year next previous to
the TIME OF making such statement, IL so
long ne snall nave oeen engaged IN such
manuiactuting businessi and II not, then
during the time he shall have been so en-
gagged. Every person owning a manufac'
tnring establishment OF any kind. and every
nianu'ac.uIeI, snaii lst as part OF his manu-.
Iactuie1 STOCK the vaIue oi all engines and
macn'he'y OF every description, used or de
sBneu 10 DC used in any process OF refining
OF mnnuiacturing, except such Rxtnres ss
sna'i nave been considered as part OF any
pafcei OF parcels OF real properiy.) including
MI toois anc supplements OF every kind used,
NJ desie ned 10 be used, for the aforesaid pur.
pose.
SEc. 1877 When any person shall com
Inence any business IN ary county after In,
do In AZ