Delaware gazette. [volume] (Delaware, Ohio) 1855-1886, 1859-07-29

I
i NO 2o6.1 AN ACT
For the assessment and taxation of ali property tn
: true value i'll money.
Section l. Be it cuacted by the General Assembly
the state Of Ohio, That all property, whether pc
bonas, stocks, Joint stock companies otherwise OF pc
resid ing therein the property corporations no
existing or hereafter created the property Uf a
banks Or banking mpaies, EXISTING or herealte
created, anu o ali bankers, except are hcrca
ter expressly exempted snail be subject
such property moneys credits Investments bond.
stocks Joint STOCK companies otherwise vai
for thai purpose, III the iilinner prescribed by this
| Sec q The terms = real property " and - land
wherever used IN this act, shall be held and
ctie hot ohy thr alid se!l whether iad out IN tow
lots or o'herwise with ali things contained therein bu
er fixtures OF wiiaSUcvr Kind thereon ali rights
privileges belonging or i'll any appertning
The term investments in bunGs, Whenever used il
this aG sail be held to mean ami include all moneys III
vested IN bonds, Of whatsoever kind, whether issued b.
by Incorporated Or Unin[orp0rated companies Juwlis
or by the United Sates ield by Ies1hs residing tho
state, whether for themselves guardians
or agents. Ihe term " Investments III stocks" where
ever used i'll this shall be held includ,
all moneys invested in the public stocks of this any
other state or Of the Chie St1es Of IN any association
corporation Joint stock cotpany otherwise the stocb
or capital OF which is may be divided shares
which are transferable by each owner, without the
sent Of the other Stockholders the
ton Of which special provision is made by this act
held by persons residing in this state either for them
selves, or guardians, trustees OF agents. The term
" OATH, wherever used this shall be held to
oath OF affirmation Every word III this act importing
the masculine gender, may extend and be applied to fe
males as well males The term " personal property "
wherever used in tins aet sal! be held to mean ana in
ciude' lst Every tangible thing being the subject ol
ownership, whether animate inannate other than
money and not forming part of parcel of real prop
erty herein before defined: I'd: The capital stock
undivided profits and all other neans not forming part
OF the capital stock of any company, whether acorporn
ted unncorpOraed and every share portion inter
est in such stock, profits, means, hy whatsoever name
| the same may he designated inclusive OF every share
portion. right either legal equitable
and to every ship, vessel boat Of whatsoever
Inscription used or designed to be used either exclusive
ly partially in igang any water within border
be within the jurisdiction of this state elsewhere,
and whether the shall have been enrolled, regis
tered or licensed at any collectors office or within any
ey or moneys, wherever used in this act, shall be
held to mean amt include gold and silver coin, and
bank in possession of solvent banks and
every deposit which The person owning, holding
or having the beneficial interest theron entitled
withdraw in money demand. The term o credits
wherever used in this act shall be held the cx-
er for other valuable thing for labor
vice due. to be due to persons liable to pay taxes
out OF th state other han such lac TO lie money
herein before dene in this section, when togeth
value in money and above the OF bona fde
debts owing by such person. Bot in making the sum
obggaton to any Mutual insurance company, any
unpaid subscription the capital stock Of any JOINT stock
company, any Subscription for any religious, scen
tfc, literary ar charitable purpose any acknowl-
edgemdnt OF any Indebtedness unless foundc4 some
!
of making such acknowledgement to be fun consdera
ton III re:or; nor any Acknowledgements Of debts
its to be listed for taxation any greater amount
portion liability surety than the pei rcquir
make the statement of such credits believes that such
surety is in equity bound and will be compelled pay
contribute in there be securities provided
that pensions receivable from the Emitted States
from Of them, salaries payments expected to be
received Tor labor or services To be performed or render
Cd shall not be held to be annues wtein the meaning
Ser 3 That all property described in this section 10 the
pNta iiyTp S4flh ha
say ls All pubic scho houses and houses Used
cusvey for public worship the books aud furniture
therein the grounds such buildings
esay for the proper occupancy use and enjoyment Of
the same and not leased or otherwise used with view
to prcfit. All public colleges, pubic academies, all
buildings connected with public institutions of learning
extend leaseold real property held under
the authority OF any college university cf leaiing of
this Stat ID All ian used exclusively as aveyards or
gcouns for burying the dead except such as held
by person persons company corporation with
profit, the purpose of speculation in the
Sd. property, whether real per
sonal, belonging exclusively to this state or the Cnitcd
States. 9Th All buildings belonging to counties used
for holding courts for s or for county oces with the
ground exceeding any county ten acres ON which
such buildings erected. 5th Alllands hucses and
| other buildings belonging to any county. township or
town used exclusively for the accommodation support
OF the poor. 9Th All buildings belonging to institutions
of purely public charity together with -he land actually
occupied by such institutions osed otherwise used
with lew to profit aud all moneys aud credits appro-
praed solely sustaining, and belonging exclusively to
such Institutions 7th. All engines and other i'm
plcments used Tor the cNtlnGsInent ol nrea WIN t
buildings used exclusively the safe keeping thereof
and for the meeting of fire companies, whether belonging
to any town, any fire company @anZcd therein
Sth. Att Trtrrleet hiS pubic squares, other public
grounds town ownsh ip houses, hairs, uBrd cel
svey for public purposes and all works machinery and
fixtures, belonging any town, and used exclusively
conveying TO such town 9th. Each individu
al in this state may hold exempt from taxation personal
property Of any description Of which such ind dual is
the actual exceeding fifty dollars in value
person shall he required to list greater portion OF any
credits than he believes will be received be col
ected any greater portion of any obligation given
TO Secure tue pay meht oi rent thn me amount OF rem
that shall have accrued the lease and shall remain
unpaid the time such listing person shall he
required include his part Of the per-
sonal property, moneys credits Investments in bonds,
joint stock companies other wise, which he is required
list share portion of capital stock property
of any company corporation which required To s
return its capital and property for taxation in this state
The upon banks. banking companies and all other
joint companies Corporations, of whatever kind
levied and collected pun of the provisions OF
this shall bc in lieu which such bank
banking company, other JOINT stock company or
| corporation was: by former laws, required topay.
By WHOM WHERE AND WHAT PROPERTY BF