American Lancaster gazette. [volume] (Lancaster, Ohio) 1855-1860, 1859-05-05

market houses, public squares or other pu bic
grounds, town or township houses or halls,
used exclusively for public purposes, and ali
works, machinery and fixtures belonging 10
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 tnulvfduaf The actual owner, not ex.
ceeding fifty dollars in value; no person shall
be required TO list greater portion OF any cred
its than he believes will be received, or can be
collected, nor any greater portion Of any obiga.
ton given to secure the payment Orient, than the
amt Orient that shall have accrued or the lease,
and shall remain unpaid at the time Of sue n
listing: no person shall be required TO include
in his statement as part Of the personal prop.
eTty, moneys, credits, Investments in bonds,
joint stock companies or otherwise, which he
is required to list, any share or portion of the
capital stock or property Of any company or
corporation, which is required to list or return
its capital and property for taxation in this
state. The taxes upon banks, banking com
panies, and all other joint stock companies,
or corporations, Of whatever kind, levied and
collected, in pursuance OF the provisions Of
this act, shall be in lieu Of any taxes which
such bank or banking company, or other Joint
stock company or corporation was, by former
laws, required to pay.
ny WHOM, WHERE, AND IN WHAT MANNER PROP
ERrY SHALL he LISTED.
Sec. 4. Every person of full age and sound
mind, moi q married woman, shall list the real
property OF which he is the owner situate in
the county in which he resides, the personal
property of which he is the owneFS and all
moneys nhis possession; and he shall enlist
allmone VS. invested, loaned or otherwise con-
troled by him, as agent or attorney, or on &C,
count OF any other person or persons, compa-
NY or corporation whatsoever, and all moneys
deposited subject to his order, check or draft,
and credits due from, or owing to any person
or persons, body corporate OF polite, whether
in or out OF said county. The property Of ev-
cry ward shall be listed by his guardian; /; OF ev
cry miner child, idiot or lunatic having no
other gurdian, by his father, if living, il not,
BY his mother If living. and il neither fnther
nor mother be living, by the person having
such property in charge; OF every wife, by her
husband II OF sound mind, IL not, by herself;
ofevery person for whose benefit property is
held in trust, by the trustee: Of every estate oil
a deceased person, by the executor or admin
iStrator; Of corporations whose assets are in
the hands Of receivers, by such receivers; oil
every company, firm, body, polite or corpo.
rate, by the president or principal accounting
officer, partner or agent thereof. Every per
| by the provisions Of this act, shall list in the
same township in which he would be required
| to list it, il such property were his own; bu
he shall list Vt separately from his own, speci
| flying in each case the name ofthe person, es
| tate, company, or corporation, TO whom it be-
| longs, and all real property and merchants
and manufaciurers' stock, and all the articles
| enumerated in the seventh section Of this act
and all personal property upon farms and rea
property not in towns, shall be returned fo
| taxation, and taxed in the township and towr
| in which it is situated; and all other persona
| property, except such as is taxable for state
purposes only, shall be entered for taxation in
the township or town in which the person
charged with the tax thereon resided. at the
time list thereof was taken BY the assessor
! If such person resides in the county where
such property vas listed. and II not, then suct
| property shah be entered ior taxation and tax
ed in the township where situated when list
| ed, anything in this act to the contrary not
| withstaading.
Sec 5. Property held under lease for
term exceeding fourteen years, belonging L
the state, or TO any religious, scientific or be
| nevoient society, or institution, whether ia
| coIpoTaied or unincorporated, ard school ant
ministerial lands, shall be considered, for al
4 purposes OF taxation, as the property Of th'
person so holding the same, and shall be list
ed as such by such person or his agent, as il
other cases.
Sec. 6. Each 2ersoS required by this act Il
list property, shall make out and deliver t.
the assessor, when required, or within tel
days thereafter, statement, verified by hi
oa h or affirmation, Of all the personal proper
ty, moneys, credits, Investments in bonds
stocks, joint stock companies, or Otherwise il
| his possession, or under the control OF Sucl
! persoa, at the time notice was given him b,
! the assessor, to make out such statement, ant
which, by the provisions of this act, lie is re
quired to list for taxation, either as owner o
holder theEeof, or as guardian, parent, husband
trustee, executor, administrator, receiver, &C
counting officer, partner, agent OF factor,
Sec. 4. Such statement shall truly ant
distinctly set forth, first, the number Of horses
aud the value thereof: second, the number o
neat cattle, and the value thereof; third, tn,
number Of mules and asses, and the value
thereof; fourth, the number OF sheen, and tht
value thereof; fifth, the number OF hogs, ant
the value thereof sixth, every pleasure CARR
| age ofwhateveT kind, and the value thereof
seventh, the total value Of all other articles o
personal property which such person is b!
this act required 10 list; provided, that il sucf
| person shall exhibit to the assessor the ami
mails OF other articles OF personal property a
bove enumerated, the value of such property
so exhibited may be omitted in such statement
and the assessor shall in such cases determine
theiryaue without requiring the oath Of the
person making such statement as to the value
thereof, and such person shall in that case be
| required only TO make oath or Affirmation L
the value Of the remainder Of the PERSONA
| property which he is required TO list; eighth
every gold and silver watch, and the value
thereof ninth, every piano forte, and the value
thereof; tenth, the value OF the goods ant
merchandise which such pefson is required t.
| list as merchant; eleventh, the value OF thu
property which such person is required to lis
as banker, broker or stock jobber; twelfth
the value ofthe materials and MANUFACTURED
articles which such person is required to lis
as a manufacturer: thirteenth, the value o
money, and credits required to be listed, in
Guiding all balances of book accounts; four
| teeDih, the value Of the moneys invested II
bonds, stocks, joint stock companies, or 9th
efwlse, which such person is by this act re
qulrsd to list. ,-f a
Sec. 8. lfthere be no articles Of persona
! property, moneys or credits, Investments il
bonds, stocks, joint stock companies or other
wise, which such person would be, by thi
act, required to list on his own account, o
account Of Others, he may set forth such fac
| to the assessor, who shall require the oath o
affirmation Of such person to the truth Of th'
/ same. ..,t
RULES FOR vALUING PROPERTY.
Sec. o.. Each separate parcel Of real prop
erty shall be valued at, its true value in mon
i ey, excluding the value OF the crops growing
l thereon; but the price ior which such rea