Belmont chronicle. [volume] (St. Clairsville, Ohio) 1855-1973, 1859-06-09

view to profit. All pubic colleges, publ
academies, all buildings connected with th
same, and all lands connected with publ
institutions of learning, not used with
view to profit. This provision shall not ex
tend to lessehold estates of real property
held under the authority of any college o
university of learning OF this state. Cd. Al
lands used exclusively as grsve-yards o
grounds for burying the dead, except sucl
as are held by any person or persons, com
pany or corporation, with a view to prof
or for the purpose of speculating in the SAL
thereof. Sd. A II property, whether real o
personal, belonging ex clusively to this state
or to the United Statee. 4th All buildings
belonging to counties used for holding courts
fer iails, or for county Offices, with the
ground, not exceeding in any county ten
acres, on which such buildings are erected
5th. Ali lands, houses, and other buildings
belonging to any county, township or town
used exclusively for the accommodation OF
support Of the poor. 9th. All buildings be.
ionging>to institutions of purely public
charity, together with the land actually oc.
cupied by such institutions. not leased OF
otherwise used. with view to profit, and
all moneys AID credits appropriated solely
to sustaining, and belonging exclusively to
such Institutions. 7th. All fire-engiDes and
other implements used for the extinguish.
went of fires. with the buildings used ex-
ciu$iveiy for the safe keeping Thereof, and
for the m letting Of fiFe com 1aDies, whether
b. beierging 10 any ;oan, OF TO any FIRE com
pany organized therein. 9th. All market.
houses, pub lie squares or other public grounds
town or township houses or talls, used ex-
for public purposes, and all works,
machinery and fixtures belonging to any
lown, and used exclusively for conveying
water to such town. 9Th. Each individual
10 this state may hol1 exempt from taxation
personal property ofsny description of which
such individual is the actual owner, not ex-
seeding fifty dollars in value; no person
shall be required to list greater portion of
my credits than he believes will be received,
,r can be collected, nor any greater portion
,t any obligation given to secare the pay
nent of rent, than the amount of rent that
shall have accrued on the lease, and shall
'emain unpaid at the time Of such listing;
no person shall be required to include in
MS statement as part OF the personal prop
srty, moneys, credits, investments in bonds,
ont stock companies. or otherwise, which
he is required to list, any share or portion
of the capital stock or property of any COM
,any or corporation, which is required to
ist or return its capital AMI property ior
81 WHOM, WHERE, AND IN WHAT MAsKER
PROPERTY SHALL BE LISTED.
Sec. 4. Every person oi iull age and sound
mind, not married wont n, shall list the
eal property Of which he is the owner, sit
,a:e in the county in which he resides. the
personal property of which he IS the owner,
Ind all moneys in his possession: and he
hall enlist all moneys invested, loaned or
controlled by him. as sgent or
lttorney, or ON accoun. of any other person
Or persons, company or corporation whatso-
,ver, and all moneys deposited subject to
lis order, check or draft, and credits due
rom, or owing by any person or persons.
,ody corpurate or polite, whether in or out
II such county. The property of every ward
hal! be listed by his guardian; of every
minor child, idiot. or lunatic having NO
,ther guardian, by his father. if hviEg, il
rot. by his mother, If living, and if neither
alher nor mother be living, by the person
laving such property in chirge. of every
wife by her hpsband, if of sound mind. if
lot. by herself, of every person for whose
,enefit property is held in trust, by the
rustee; OF every estate of deceased per-
ion, by the executor or administrator; of
whose assets are in the hancs
If receivers, by such receivers; Of every
company, firm, body poiitic or corporate, by
he president or principal accounting officer,
partner or agent thereof. Every person re-
Iuired to list property on behalf of othe's,
~ the provisions OF this act, shall list in
me SANE township in which he would be
eqaired to list ii, il such property were his
,wn, specifying in each case the name of
he person, estate. company or corporation,
u whom IT b ;ionI-; aad all real prope rty
.nG GIerchants' aud mIau iactnrers' sock.
.rd al. the articles enumerated in .he sventh
ectiou oi this act. and all personal property
lpon farms AMI READ property not in towns,
'hall be returned iur tsxation, and tax d in
he township and to~a in which it is situ
tied; AMI all other personal property, except
'uch as is taxable for state purposes only,
,hon 10. So -. tha
ship or towu in which the person charged
sith The tax thereon resided, at the time
list thereof was tahen by the assessor, If
such persrn reside in the county where such
property was listed; and if not, LheL such
property shall be entered for tax .tion and
Iaxed in the township where situated when
Iisted, anything in this act to the Contrary
Sec. 5. Property held under lease for a
term exceeding fourteen years, belonging
10 the state. ur to any religious, scientific
Or benevolent society, or institution, whether
or unii corpJrated, ami school
and min s;erul lands, snail b. Considered,
Tor all purposes of taxation, as the property
OF The person so holding the same, aud shall
be listed as such by such person OF his
agent, as in other cases.
Sec. 6. Each person required by this act
to list property, shall make vut and deliver
TO the assessor, when required, OF within
ten days thereafter, statement, ve' flied by
his uu;h or affirmation, of all the personal
property, moneys, credits, investments in
bonds. stocks, joint stock Companies, Or
otherwise, in his possession. or under the
control Of such person, at the time notice
WINS given him by the assessor, to make out
4 IL L.,