The Portage County Democrat. [volume] (Ravenna, Ohio) 1854-1868, 1859-05-04
and the General WeJa,
Laws Of Ohio.
'UBLIsHED by AUTHORITY,

UBLIsHED BY AUTHORITY
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mo. 2o6 AN ACT
For the Assessment and Taxation all Properly in thi
State, snd for ryHg Taxes thereon ording to it
sFcIIoN l.. Be it enacted By The General Assembly O.
fe STATE Of Ohio Tint ali property, whether or per
sDnai in this State all moneys credits Investments
bonds. stock B. j'nt stock companies otherwise
persons resing therein; the property of corporation
existing or hereafter ed and the property
banks banking cnmpanies, existing or hereaf. e
created and OF ali nnkers except such hereinafte
expressly exempted shall be suhjrct taxation; apt
such property, moneys, credits. investments in bonds
stocks joint stock companies otherwise, the valu
for at purpose in the manner prescribed this
sec The terms '.real property and Stand" J" wher
net only the land itse whether laid out in town Ios
otherwise. with all things contained therein hui
buildings structures and improvements and other 6x
ture of whatsoever kind thereon, nl rights and
Belonging. any apJertaining thereto
TIE term "nvstnents in bonds. whenever used in th
act shall be held TO and include all moneys invest.
ed in honds of whatsoever Kind whether issued by in
corporated unncorporaed companies. towns, cities
townships countes states other corporations, by
the United States hrd by persons residing state
whether for themselves or guardians. o,
agents. The Term tinvestments in stocks" wherever
used in this act shall be held and include ali
moneys invested IN the public stocks of this any
porntion joint company Otherwise The STOCK OF
capital rf which is may be dvide3 into shai es which
transferable by each without the consent oi
the other partners stockholders for the taxation OF
which special provision is made by this held by
persons residing state either for themselves or as
guardians, trutees agents. TIE term .'oath" wher-
ever used IN this act, shall he held te oath afr
nation Every word in this importing the masculine
gender, may extend and applied to fenes as well as
males The term personal property wherever nscd
in this act shall be held include: list Every
tan ble thing being the subject of ownership whether
animate inanimats. other than oney, and
ing Of parcel of real property hareneore
defined I'd The caprl stock, undivided profits. and all
means, mt forming pur of the capital stock of
cry company. whether incorporated OF ,nincorpornted
every share portion interest in such Stock profits
or means, by whatsoever the may be desig-
nated rcusive of share portion, right or inter
est either legal equitable in and to every ship
or hoat uf whatsoever description, used or de
signed be used either exclusively partially in uavi
gating any of the waters within rdrIng on this
s,ee VIII ther su,h ship, vessel boat sn he within
the Jurisdiction of this state elsewhere and whether
col ertors Office within any collection district
in this state not The term money" rnoneys"
wherever used in this n shall be held to and in
rlude gold and silver in and hank notes in DOS
session of solvent banks, and every deposit which the
owning holding in trust having the beneficial
interest therein is entitled to Withdraw In money on
demand The term credits' whenever used in this act
shall be held to the of the of all legal
claims and demands whether for other valuable
thing, for labor or service due to become due,
the liable to axes thereon including deposits
in han or with persons in OF out OF this state other
than such held he money hcrenhefore defined
by this section when added together Cesmating
such claim or demand at its rue value in money over
and al owe the of legal, bona ide debts owing by
such person. But in making up the of such dehis
owing there shall be- taken into account no Obligation to
any mutual insurance company, nor an: uppaid
subscription to the capital stock of joint stock
comrany nor any subscription for any religious scienti
ic literary, or charitable purpose any acknowledge
ment of any indebtedness unless founded consd
erotion actually received and believed at the time of
king such Acknowledgement be a full consideration
therefo nor any acknowledgements of debt made for the
purpose of diminishing the amount of credits to be listed
for taxation; any greater amount portion of any
liability sirely that the person required make the
statement IF such credits believes that surety is in
equi hound, and will he compelled to pay, to
Tribute in there should be securities provided
THAT pensions receivable from The United States or from
Sc -
oeved labor services be performed rendered.
shall not held be annuities within the meaning Of
Sec That an preperty described in this section to
the herein limited shall be exempt from taxation,
tina, is to say. 1st All public school houses and houses
used exclusively public worship, the books and fur
nture therein, ard the grounds attached such build
ment of th and not leased otherwise used with
q view profit. All public colleges public academies
all buildings connected with the and all lands con-
neced with pupc institutions learning not used with
view profit This provision shall not extend to
eoeee or university Of learning Of this state "a u
lands used exclusively yards grounds
persons, company or corporation with view 10 profit
the of speculation in the sale thereof 3d.
sivey this state the United States. 4i An bull
dngs belonging to counties used for holding courts for
ails, for county oceswh the ground, exceeding
in any county ten which such buildings are
erected 5th All lands. houses, and other buildings
beSnsng to anv county ,ownshp or town. 9ssd e1eIn-
9th All buildings belonging to institutions of purely
/ Y,
by such institutions, not leased otherwise used with
view to profit, and all moneys and credits appropriated
solely to sustainrg and belonging exclusively to such
institutions 7h All fre-engines and other implements
used for the extingushmet of fires with the bnilings
used exclusively for the safe keeping thereof and for the
meeting of fire companies whether belonging to any
town, or to any fire company organized therein. 9th.
/ All rnarket-houses, public squares other public
grounds town township holses halls used excln-
sively for public purposes and all works machinery and
fixtures belonging to any town. and used xusivey for
conveying water to such town. 9th. Each in
dividual in tis state may hold exempt from taxa
personal property of any description of which
Individual the actual owner exceeding fy dollars
in values person shall be required to list greater
portion of any credits Than he believes will be received
be collected nor any greater portion of ohli-
| CATION given secure the payment of rent, than the
amount of rent that shall have accrued lease and
shall remain unpaid at the time of such lsting per-
son shalt be required to include in his statement
part of the personal property, moneys credits invest
ments in bonds. joint stock companies, otherwise
which he s required to list s portion of the
capital stock property of any company corporation
which is required list its capital and prop
banking companies and all other joint companies
coporations of Whatever kind levied collected in
pursuance of the provisions of this act shall be in lieu
any which such bank banking company or other
oint Stock company or corporation by former laws
| required to pay
BY WHOM. WHERE, AND IN WHAT MANNER PROPERTY sH ALL
ENLISTED
Sec. T. Every person of full age and sound mind,
married woman, shall list the property which he
is owner, situate in the county which Sides
the personal property of whrh he is The and all
MONEYS his possession; and he shall enlist ali moneys
invested loaned otherwise controlled by him, agent
atorneyor on account of any other persons
company OF corporation whatsoever and all moneys de-
POSTED subject to his ORDER check or draft credits
due from, or owing by any person or pei sons body COR
polite whether in or out of sneh county, The
property shall be listed by his guarian
every minor child idiot or iunatic having other
ian his father if living, If not by his mother, If v
ing aud If neither father mother be living BY the
having such property in charge of every wife by
her husband if of sound mind If not by herself; ev-
person for whose benefit property is held in trust by
the trustee; of every of deceased person. by
executor administrator Of corporations whose
are in the nao OF by such reeeyers OF every
dent principal accounting officer. partner agent
thereof Every person required to list proT ert on be-
half of Others by the provisions of this act shall list in the
same township in which he would be required to list it.
if lch property were his but he shall list II sepa
rately from his specifying in each the name of
the person estate, company, corporation, whom It
belongs; and all real property and merchants and man
stock and all the articles enumerated in the
section of this act and all upon
farms and real property not n towns shall be returned
1t suated other personal such
taxable for state purpoaes only shall be entered for
taxation IL The tow nshp or town in which person
charged with the thereon resided, at the time list
thereof taken by the such rerson
in the county where such property was sed and If not
then such property shall be entered for taxation and
taxed In the township where situated when listed, any
thing in this to the contrary notwithstanding.
Sec. 5. Property held under lease for exceed
ing years, belonging to the estate any re
gious scientific benevolent society Institution wheh-
istrria lands shall be considered, for all purposes of
taxation as he property of the person holding the
agent as in other cases.
Sec g. Each person required by this to list prop
erty shall make out and deliver the assessor when
qured, within days thereafter statement veri
fed by his oath rmaon of all the personal proper
stock companies otherwise In his possessonor under
the control of such person. at the tine notice was given
him by the ASSESSOR to make out such statement ana
which, by the provisions of this act he is required to
lis for taxation, either owner holder thereof or
guardian. paret husband, trustee exc cutor, admin
israor, receiver, accounting officer, Psrner agent or
] factor.