Kenosha tribune & telegraph. [volume] (Kenosha, Wis.) 1856-1859, 1859-04-07

Sd. All buildings belonging TO scientific, liter
airy or benevolent associations, used exclusive Ell.
for scientific literary and benevolent purposes
together with the land notexceeIing forty acres
occupied by such institutions, if not leased o
otherwise used with view to profit and al
books, papers, furniture, apparatus and ms tru
monts, belonging to such associations, and use,
exclusively fer scientific, literary o. benevslen
purposes.
4th. All moneys and credits belonging exclu
sively to universities colleges, academies o
public schools of any kind or to religious, lit
erary, scientific or benevolent institutions O
associations. appropriated solely to sustaining
such institutions, or associations, not exceeding
III amount, or in the income arising therefronl
the limit prescribed by the charter of such insti
tuition or association.
9TH. All property belonging exclusively to thi
State or the United States.
9th. All property belonging exclusively Il
any county, city, town, or school district keep
lands bid off for counties on tax sales
9TH. All works, machinery, and fixtures be
longing to any town, city or village, used excu
siNely for conveying water, to such town, city
or village.
oth All fire engines and other implements
used for the extnguishment of fires, with the
buildings used exclusively for ii e safe keeping
thereof, and for the meeting of fire companies
whether belonging to any town, city or village
or TO any fire company organized therein also
all lands used exclusively fer fair grounds by
any State or agricultural society, together with
all personal property owned and used exclusive.
ly Tor such society.
9th. Household and kitchen furniture, and
oeds and bedding, or other personal property
not exceeding in their aggregate value two
hundred dollars.
head Of family to sustain the members there
OF, for period not exceeding six months; but
no person from whom COMPENSATION for board
Is received, shall be deemed q member of a fam
lily, within the meaning of this act.
llth The wearing apparel of every person
and all family pictures.
18th. All animals and animated things, moi
specihed IN the 9Th section of this act
18th. All public libraries family libraries
and the school books ofevery person and fami.
ly, not exceeding in value in any one case one
hundred dollars for each person or family.
l4th. Each person shall be entitled to exemp-
ton on other personal property, excepting mon
ey and credits, and the articles enumerated in
the eighth section of this act, to an amount not
exceeding one hundred dollars to be selected
by such person at the time of listing.
BY WHOM AND WHERE PROPERTY SHALL BE
LISTED.
Sec. A. Every person of full age and sound
mind, not a married woman, shall list all per-
sonal property subject TO taxation OF which such
person is the owner, lessee or occupant. inclu.
ding all monies IN his possession or subiset to
his order, check or draft, and all credits, except
as by this act exempted, due or to become due
from any company, person or corporation, whe-
Their in or out OF The county in which such per
son may reside or such company be located ;
provided, however, that money collected as
agent tor any person, company or corporation.
which is to be transmitted Immediately to such
person, company, or corporation, shall not be
tod V h,t
quireo by the assessor, state, under oath the
amount of such money, in his hands and to
whom the same is to be transmitted: And pro-
vlded further, that bona ids debts ewiHg nv any
person, company, or corporation may be deduct.
ed from the gross amount off credits and value of
personal property, belonging to such person.
company or corporation but 40 acknowledges
ment of Indebtedness, not founded on actnaI
consideration, shall be deemed debt within tbo
meaning of this act. The property of every
ward shall be listed by his guardian of every
MINOR, by his father, if living and of sound
mind, but if his father be not living or be- insane
| by his mother; and if neither father nor mother
be living, by the person having such property
IN charge. The property of every wife shall be
listed by her husband, if of sound mind and not
absent from home; but if her husband be insane,
or absent her property shall be listed by her
self. Any property held III trust for the benefit
OF another, shall be listed by the trustee. The
property OF every estate of deceased person
shall be listed by the executor Or administrator.
The property OF persons and corporations w hoss
assets are in tho hands Of receivers, shall he
listed by such receivers, and the property of ey
cry other corporation, company or firm suh-
ject to taxation under this act, shall be listed nv
the principal accounting officer, or by an agent
or partner thereof. Merchants and manufac
lures stock, money OF credit shall be listed nm
der two separate heads; merchants and manu-
features stock forming one item, and money
and credits forming another item, in the state
ment required to be delivered to the assessor.
| SEC. 8. Every person required to list proper
ty Ill behalf of others, shall list such property
IN the same town or city in which he would he
required to list it if it were his own. But no
SHAH list such property separate and apsat from
his own, specifying the name of the person, es.
tate, company or corporation to which the same
may belong. All toll bridges shall be listed in
the town or ward where the toll is taken.
SEC. o. Property held under lease, belonging
to any religious literary scientific or benevolent
institution or society, incorporated or unincor-
porated, shall be considered for lal the purposes
OF taxation, as the property of the person hold
ing the same; and such property shall be so
listed by the person having charge thereof But
| lands held under lease FROM apy university col
lege, other literary institution or society
ted by Congress for religious or school pnr neses
shall not be required to pay any tax from which
SUCH leasehod estate is exempt, by the law au-
thorixing the lease.
SEC. Z. Every person required bv this act
to list property, shall make out and verify bv
his oath, and at any time after ten DAYS from the
| time OF receiving notice to that effect from the
asSeSsor,shal deliver to said aSses sor onIdemand
statement of all personal property which by
this act he is required to list, either AS owner
thereof, or as parent, guardian, husband, wife
trustee, executor, administrator, receiver ae-
counting OfflpAr-
SEC. 3. Such statement shall truly and dis,
tinctly set forth:
lst. The number of horses over two years old
2nd. The number Of neat cattle over two
years old.
3D. The number of mules and asses over one
year and half old.
4th. Inc number of sheep over six months
old.
9th. The number of hogs over six months old
9th. The number of pleasure carriages of ev-
cry description.
| 7th' The number of gold and silver watches.
oth- 1he number of piano fortes and melode-
ons.
The first day of June shall be taken a, the ma
ROO to which the ages of animals shall refer. to
meet the above provisions The eight items Of
personal property absve specified shall be
known as designated i'll this act, as enumerated
af'cies. Inc statement required to be given
to the assessor, shall also contain as distinct
and separate items, the amount of moneys and
credits the amount of pRchants and manufac-
lures stock, and the aggregate amount of all
other articles of personal property, which the
peTsen making the statement is require ed to list;
ana ne snail be required to make oath only to
the value OF personal property not exhibited to
the assessor. And the person making out the
above mentioned statement shall also set forth
IN such statement, the amount of Indebtedness
which ne deducts from snch personal property;
and he shall be permitted to deduct no greater
inaeotedness' than set forth as above required
SECS 9. No person shall be reouired TO include
in his list of personal property, any portion Of