The Jeffersonian Democrat. [volume] (Chardon, Ohio) 1854-1865, 1859-09-16


credits appropriated solely to sustaining
and belonging exclusively to such institu.
tions. 7th. All fro.cngincs and other i'm.
plcments used for tho extinguishncnt OF
fires, with the buildings used exclusively
for tho safe Keeping thereof, aud for tho
meeting ot fire companies, whether belong.
ing to any town, or to any fro company or
ganized therein Sth. All markot.hous
public squares or othor public grounds.
town or township houses or halls. used cx.
clusvciy for public purposes, aud ali works
machinery aud fixtures belonging to any
town, aud used exclusively for conveying
wator to such town. 9th. Each individual
in this state may hold exempt from taxation
personal property of any description of
which such individual is the actual owner.
not exceeding fifty dollars in value; no por-
son shall be required to list greater por
ton OF any credits than he believes viii be
received. or can be collected, nor any great.
or portion of any obligation given to secure
the payment Of rcnt. than that shall havo
accrued on the lease, and shall remain un-
paid at tho tima of such listing; no person
shall DO required to include in his statement
as part o: tho personal property. moneys.
credits investments in bonds. joint stock
companies or otherwise, which he is rcqur-
cd to list. any share or portion of tho capi-
tai stock or property of any company or
corporation, which is required to list or re-
turn its capital and property for taxation in
this state Tho taxes upon banks, banking
companies. and all other joint stock com
panrs, or corporations, of whatever kind.
levied and collected, in pursuance OF the
provisions OF this act. shall be in lieu of any
taxas which such bank or banking company.
or other ioint stock, company or corporation
was, by former laws, required to pay.
BY WHOM WHERE, AND IN WHAT MANNER
PROPERTY SHALL BE LISTED.
Sec. 4. Every person of full ago and
sound mind, not a married woman, shall
list she real property of which he is tho
owuor, situate in the county in which he re-
sides, tho personal property of which no is
the owner. and all moneys in his possession;
and he shall enlist all moneys invested
loaned or otherwise controlled by him, us
agent or attorney, or on account OF any 9th
or person or persons, company or corpora
ton whatever, aud all moneys deposited
subject to his order, check or draft, and
credits duo from, or owing by any person
or persons, body corporate or polite, whcih-
or in or out of such county. Tho property
of every ward shall bo listed by his guardians
OF every minor child, idiot or lunatlc hav'
ing no other guardian, by his father, il liv'
ing if not, by his mo her. it living, and il
neither father nor mother 10 living. by tht
person having such property in charge; oi
every wifo by her husband, if of sound mimi
il not. by hcrsclf; OF every person for who's,
bendft property is held in trust, by the
trustees. of evory estate of II deceased per'
son. by the executor or administrator; O1
corporations whose assets arc ~ tho hands
of receivers by such receivers; OF every com
pany firm, body polite or corporate, bv the
president or principal accounting, officer
partner or agent thereof. Every person
required to list property on behalf of olhors
by tho provisions of this act. shall lis: in Tho
same township in which ho would bcrequir
cd to list it. it such property were his own
but he shall list il separately from his own
specifying in each case the name OF tho por
son, estate. company, of corporation, tC
whom it belongs and all roal property anC
merchants aud manufactures stock, and al
tho articles enumerated in tho seventh soc
| ton of this act, and all personal proporl,
! Upon farms and real property not in towns
| shall bo returned tor taxation, and taxed II
! the township and town in which it is sltua
ted and all othor personal property. cx
copt such ns is taxablo Tor state purposes
only, shall be cnterod for taxation in tn,
! township or town in which tho perS1I
charged with tho tax thereon resided, at th'
timo list thereof was taken ay tho assessor
! if such person reside in tho county whnr
such property was listed and if not, thrl
such property shall be entered for taxation
and taxed in tho township where situated
when listed, anything in this act to tho con
trary notwithstanding.
! Sec. 5. Property held under lease 70
term exceeding fourteen years. belonging
| to the state or TO any religious. scientific o
! benevolent society, or institution, whcthe
| Incorporated or unincorpnraied, and schot
and ministerial lands, shall DO considered
| for ali purposes of taxation, as the propor'
OF the porsnn SO holding tho same and sha'
| bo listed as such by such person or his agent
as in other casos.
Sec. Each person required 10y this nc
to list property, shall make out and delve
TO tho assessor. when required, or within
ten days thereafter. u statement. vnrihod b.
his oath or affirmation of all tho persona
property. moneys, credits. investments II
bonds, stocks. joint stock companies, o
! otheI wise. in his possession, or undJr tn
control of such person, of tho timo nOtic
was given him by tho assessor. to mako on
such statement, and which, by tho provisions
! of this act, he is required to list for taxation
eirhor as owner or holders thereof, CT II
guardian, parent, husband. trustee, execn
tor. administrator. receiver, accounting Off
cor, partner, agent, or factor.
Sec. Z. Such statement shall truly an
distinctly set forth, first, the number &
horses, and tho value thereof: second, th
number of neat cattle, and tho value thcreo
third tho number of mules and asses. an
, the va!uo thereof; fourth, the number {
sheep. and the value thereof; fifth. the nun
, Der of hogs, and the value thereof; sixrl
, every pleasure carriage of whatsoever kinC
aud the yaluo thereof; seventh, tho tot;
valuo of all other articles of personal prOI
erty which such person is by this net rt
, uurcd to list provided, that If such pei
] son shall exhibit to the assessor tho animal
or other articles Of personal property abov
. enumerated, tho value of such property s
. exhibited may be omitted III such stai emen
S aud the assessor shall in such cases dote
Y minc thor vuluo without requiring tho Oat
# of tho person making such statement MS
V the valuo thoroof. and such person shall
o that case be required only TO make oath Z
n affirmation TO the vaue of tho remainder
u tho personal property which he is rc0nir,
i to list; eight, every gold aud silver wnrc
;, and the value thereof; ninth. every piar
!. forte, and the value thereof tenth. q
!, value of tho goods and merchandise whiC
6 such person is required TO list as a mo
T. chant, eleyonth tbe value of the nrOpeT