Western Reserve chronicle. [volume] (Warren, Ohio) 1855-1921, 1859-07-20

rs heryinbeiore defined BY this section, when
added together, estimating every such claim or
demand at its true value in money )over and
bove the sum of legal, bona fide debts owing by
such person. But in making up the sum OF such
debts owing. there shall he taken into account
; no obligation To any mutual insurance company.
nor any unpaid subscription 10 the capital stock
of anv joint It eek company, nor any subScrlp-
ton for any religious, scientific liC.ary, or ch:lr
liable purpose; nor any acknow le) cement of a.
ny Indebtedness unless founded o. some c0nSid-
Grafton actually received and believed at time of
making such acknowledgement to be Il full con
sderaion therefor; nor any acknowledgement Of
debt Eiade for the purposc Of diminishing the. a.
iluunt Of credits 10 be listed for taxation:
nv greater amount or portion of any liability As
surety, that the person required 10 make the
statement of such credits believes that such
ty Is in equity bound, and will be compelled TO
ray, or 10 contribute, in ease there benO sccuri
ti.s: provided, that pensions receivable from the
[ niied Sta;es or from any of them, salaries or
payments expected to he received for labor or
services to be performed or rendered. shall not be
held To be annutieS within the meaning Of this
act.
Sec ?. That al property described in this
section 10 the extent hercin limited shall he cx-
enpi from taxation. that is To say. lst III pub
lie school houses and houses used exclusively fJ-
Iubs:c worship, the books and furniture therein.
and the grounds attached tO >;lch builhingsnec-
eSsary for the proper occupancy. Use and eljoy-
meat of the sane and not leased o. otherwise
used with a view To profit. All public colleges,
pnbic aca lcmicS. all buildings connected with
/ The same. and nil lands corrected with public
institutions of learning, not used with view to
profit This provision shall not extend to lease
hold estates OF real property, held under the al-
tho-ity of any college or university Of learning
! of this state. 2d. All lands used exclusively
as grave-yar,lS or grounds fIr burying the dead.
except Such are held bv any person or per>o:Is
company or corpo-at on, " tn a view 10 profit,
for the purpose OF SPECIAL ton in the sale there
Of. 81. All property, whether real or personal.
belonging exclusively to this state, or the Uni
ted States lih. Al bail iings belonging to
countes used for holding courts, for a;S. or for
county offices, with the g-nund. not exceeding
in any county ten acres. with such buildings
are erected. 5th. NJ lands, houses. and other
buildings belonging to any county, township or
town. usel excl Sivcly for he accommodation or
support of the poor 9Th all buildings be-
lolgin. to Institutions of purely public charity.
together with the land actually occupied By srch
Institutions not lv;lS,d az otherwise used with 4
view to profit. and all moneys sand credits apprO
priated solely to sustaining, and belonging ex-
Jllsivcly 10 SIch institutions. 1th. All fire-
engines and othe. implements used for the extin-
gushmrni of fires. with the buildings used ex-
c!usvcly for the saf: keeping thereof. and for
the meeting of fire conn alieS, whethe: belong
ing to any town. or 10 any fire company Organ-
;zed therein. Sih. All na.ket-hou>cS, public
squares or other public grounds, town or town /
ship houses ur halls. used exclusively for public I
purposes, and all works, machinery and fixtures
belonging tO V town, and used exclusively for
conveying water to such town. 9th. Each in
diyidual in this state may hold exempt f.on tax )
which such Individual is the actual owner. not
exceeding fifty dollars in value: Terson shall
be rcqpired to list greater portion of any cred
its than he believes Will be received, or can be ,
collected, nor any greater potion of any Ob,iga ,
ton given to secure the Javment of rent, than I
She amount of rent that shall have accrued ON
the lC;lSe. and shall remain unpaid at the time OF
sl;ch listing: no person shall be required To in !
cludc in his stat ,ment Il part of the personal
property, moneys, credits, investments in bonds. !
joint stocl, companies, or otherwise, which he is
required to list, any share or portion 0fthe caf
ial stock or property of any company or corPO-
ration which is required To list o. return It's cap
ital and proDcrtv for TAXATION in this state. Tie
IA ;gs upon bank, banking companies. and all
oih y iuint stock companies, corporations. of
Whatever kind WED and collected. in puTsu-
ance of the provisions of this act. snail be in lieu
OF any taxes VIII ch such bank Oi banking COM
Taay. or other joint stock, company or corpora
ton waS, by former laws, required to pay.
By vHoI, WHERE, AND N WHAT MAvNrR PROPER
II SHALL BIZ LISTED.
See. t. Every pe=Snn of full aye and sound
mind, not 4 married woman, shall LIST the real
property of which he Is the owner. situate in
The county in which he resides. the perso:ral
propCr;y of which he is the owner. and all mon
eys in his possession; and he shall enlist all
moneys invested. l0ared Or otherwise controlled
by Ii n. aS agent attorney, on account of
any other person or persons. company or corPo- ,
ration whatsoever, and all moneys deposited
subject to his order, check or draft. and credits
due from, or owing by any person or persons.
body corporate o- polite. whether in or out of
such county. The property of every ward shall
be listed by his guardian; of every minor child |
idiot or lunatic having no other guardian. by
his father. if living. If Of by his mother. If liv
ing and if neither father nor mothc be living. !
by the pc having such property in charge;
of every wife by her husband. if of sound mind,
il not. by herself of ev ry person for whose benz
eft property il held in trust by the trustee; of
every estate Of deceased person. by the executor .
or Il fminisiraior; of corporations whose a>Scis
are in the hands of receivers, hy such receivers;
of every company. firm, bo;lv poltic ur co=po-
rate, by the president principal accounting
officer. rartner or agent thereof Every person
the provisions OF this All. shall list in the same
township in which hc would he required 10 list
it. if such properly were his own; but he shall
list il separately from his own, specifying in
each case the name Of the person. estate COM
Valv. or corporation. To whom II belongs; and
all real property aud merchants and manufac
lures stock, and all the art cleS enumerated III
the seventh section of this act, and all personal
property upon farms and real property Ot in
n 4 Z I
in the township and town in which il is situa-
ted and all other personal property. except such
a. is taxable for state purposes only, shall he en-
tered for taxation III the township ortown In
which the person charged with the tax thereon
resided. at the time l'st thereof WIS taken by
the aSsssor. if such person reside in the county
where such property was listed; and If not. then
such properly all he entered f.'r taxation and
taxed in the township where situated when list
ed. anything in this act TO the contrary nOtwIih-
sta. ding
See. 5. Property held under u lease for Il
( rn exceeding fourteen vcars. belonging to the
siaic or To any religious, scientific or benevolent
socieiy or institution, whether Incorporated, or
and school and ministerial lands,
shall be considered. for all purposcs of taxation,
:> the rDperiy Of the person solIolding the same.
and shall b. listed ass such by such person or his
agent, rs in other cases.
Sec. d. Zach person required nv lhiS act 10
list property. shall make ol.t and deliver 10 the
when required, or within ten days there
after, a statement verified by his Oaih or affir-
nation of all the personal property: none 5,
credits. investments in bonds. stocks. joint stock
companies or otherwise. in his InSSeS> Oa. or un-
der the control Of such person. at the time notice
was given him bv the aSsc-SSnr. 10 make out such
-taement aud which, by the provisions of this
act lac is required to lIst for taxaion either aS
owner or holder thereof, or rs guardian. parent
husband, trustee. executor, ,adminSirIto-, recriv-
cr, accn"ntng officer. partner. agent. or iarto-.
See. l. Such statement shall truly and dis
tinciv sci forth first the number "f j. rSsS. and
the value thereof second. the number of neal
cattle aud the value thereof: third. the number
of mules and aSs. and the value thereof; fourth.
the numher Of sheep. and the yaluethcreo filth,
ihs number of hog 4 I'd the value thereof; sixth.
every pleasure carriage of Whatsoever kind. the
value thereof seventh the total value of all other
articles Of personal property which snch person
is by this act required TO list: provided. that il
such person shall exhibit to the assesSOr the an
imals or other articles ofTeTsonal property above
enumerated. the value Of such property 50 ex-
Il atrel,