The Kenosha telegraph and tribune. [volume] (Kenosha, Wis.) 1859-1860, 1860-05-03

village, and exclusively for conveying
water to such town, city or village;
8th. All fire engines and other i'm
plements used for the extinguishment
of fires, with the buildings used exclu
sively for the safe keeping thereof, and
for the meeting of fire companies, wheth
er belonging to any town, city, or vii
lage, or to any fire company organized
therein also, all lands used exclusive
ly for fair grounds, by any State OF
County Agricultural Society, together
with all personal property owned and
used exclusively for such societies;
9th. Household and kitchen furniture
and beds and bedding, not exceeding
in their aggregate value two hundred
dollars
10th. Provisions and fuel provided
by the head Of family to sustain the
members thereof, for period not ex-
ceeding six month but no person from
whom compensation for board is receiv-
ed, shall be deemed a member of the
family, within the meaning of this act
llth. The wearing apparel of every
person, and all family pictures
18th All animals and animated
things, not specified in the 8th section
of this act
18th. Allpublic libraries, family libra.
ries, and the school books of every
person and family, not exceeding in
value in any one case, one hundred dol
lars for each person or family;
18th. Each person shall be entitled
to exemption on other personal proper
ty, excepting money and credits, and
the articles enumerated in the eighth
section of this act, to an amount not
exceeding one hundred dollars, to be
selected by such person at the time OF
listing
By sohono, and eohere, property shat
be 6Sted'
Sec. 4. Every person offull age and
sound mind, not married woman, shall
list all personal property subject to tax
alton, of which such person is the owner
lessee, or occupant, including all mon>
eys in his possession, or subject to his
order, check, or draft, and all credits,
except as by this act exempted, one or
to become due, from any person, com
pany or corporation, whether in or out
of the county, in which such person
may reside,or such company be located;
Provided, hoaceUer, that money collect
ed as agent for any person, company or
corporation, which is to be transmitted
Immediately to such person, company
or corporation, shall not be listed by
such agent but such agent shall, if
required by the assessor, state, under
oath, the amount of such money in his
hands, and to whom the same is to be
And provided further,
that bona tide debts owing by any per-
son, company or corporation, may be
deducted from the gross amount of Gre
dts belonging to such person, compa-
ny or corporation aud the person ma
king out the statement of his personal
to be given to the assessor,
need only set forth the amount of his
credits remaining after such deduction.
But no person, company,or corporation
shall be entitled to any deduction on
account Of any bond, note, or other OBJ
legation, given to any mutual insurance
company nor on account Of any I'M
paid subscription to any religious, lite
rary scientific, or benevolent Institution
or society. But no acknowledgements
OF Indebtedness, not founded on actual
consideration, shall be deemed debt,
within the meaning Of this act.
The property of every ward shall be
listed by his guardian ; of every minor
by his father, if living and of sound
mind but if his father be not living,
or be insane, by his mother and if
neither father nor mother are living, by
the person having such property in
charge.
The property of every wife shall be
listed by her husband, if of sound mind
and not absent from home but if her
husband be insane or absent, her proper
ty shall be listed by herself. Any prop
erty held in trust for the benefit of an
other, shall be listed by the trustee
The property of every estate of de-
ceased person, shall be listed by the
executor or administrator. The prop
erty otpersons and corporations whose
assets are in the hands Of receivers, shall
be listed by such receivers, and the
property of every other corporation,
company or firm, subject to taxation
under this act, shall be listed by the
principal accounting officer, or by an
agent or partner thereof.
Merchants and manufacturers stock
money and credits, shall be listedunder
two separate heads merchants and
manufacturers stock forming one item;
and money and credits forming another
item, In the statement required to be
delivered to the assessor.
SEC. 5. Every person required to
list property in behalf Of others, shall
list such property in the same town or
city, in which he would be required to
list it if it were his own but he shall
list such property separate and apart
from his own, specifying the name of
the person, estate, company or corpora
ton, to which the same may belong
All toll bridges shall be listed in the
town or ward where the toll is taken.
Merchants and manufacturers stock
shall be listed and taxed in the town or
ward in which it was situated at the
time of listing but all other personal
property shall be listed and taxed in
the town or ward in which the person
charged with the tax thereon, resided
at the time such property was listed.
SEC. 6. Property held under lease,
belonging to any religious, literary, sci
entltic, or benevolent institution or So
clety, incorporated or unincorporated,
shall be considered, for all the purposes
OF taxation,as the property of the person
holding the same and such property
shall be so listed, by the person having
CHARGE thereof Rnf lands held undo1