St. Charles City Republican intelligencer. [volume] (St. Charles City [Charles City], Iowa) 1857-1861, 1860-05-24

| ~
next section, the wool shorm from
sheep, belonging to the person giving
the list, his farm pruduc" harvested
for one year previous to the listing,
private libraries not exceeding one
hundred dollars in value, family pie
lures, libraries of clcrgymcm, kitchen
furniture of each family, beds and
bedding requisite for each family, one
bed and the bedding thereof for each
single person not member Of ano,lI-
cr family, the apparel of every family
ana person actually used for wearing,
and all food provided for each family {;
hut no person from whom compcn-
sation for board or lodging is received,
or expected, is to be considered a
member of a family within the intent
Of this clause.
4th-Thc polls or estates, or both.
Of persons who by reason of age or
intirmi,y may in the Judgment of the
Assessor be unable to contribute to
the public revenue, such opinion be-
ing subject to reversal by the Board
Of Supervisors.
5tl,-MutuaI Insurance Companies
incorporated under the laws of Iowa,
and when the principal Office Of doing
business is located in this State
6th--Thc farming utensils of any
pcrsnn who makes his liyclihuod by
formirr and ,hr tools of auv me-
chauir, not in either rr.sc to exceed one
hundred dollars in vnlue
7th-- -Gnvn,nmnrt I,,ds ontor.d or
I,c,t.5 or I,uJs m,r,.ha,nd f,,, ,h;.
s,atn n,, an n,oI;, st,nm nn. ho ,,yna
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incornnr.,nd ,r n,bnrw;So ,h.,I,nr H..
cnrn,r.,tnI Ly This o, ,n,, ,,hcr S,,tn
nublic stocks or loans Lousch,lJ rur.
ni,rr. ;,rluIiuo. ,.,,ll and .ilv,.,. rl,ta
musical instruments, watches and lew.
.lrv privot. libraries for their vnIu,
rxrrrdin~ one hundred dollars car.
riomrs stomrs hacks waruus carts
draws. slri..hS. slcds and every d,S.
,.rintinu of yrhirle. farming utensils
machines and machinery. and r,cchau.
les tools for their a~~rc~atr value
over one hundred dollars. boats and
vessels of every dcscriytiun wherever
registered or licensed. and whether
navigating the waters Of this State
or not. if owned either wholly ur in
nart bv persons who are inhabitants
Of this State, 10 the amount owned ia
This State, Annui,ics hut not incIud
iur pensions from the United States
ar ;,uy State nor saiari,s ur payurnts
cxpcctrd for services t. bc rendered.
Sec. 4. Every inhahltant of this
| State of full arp and sound mind
| shall assist the assessor in listing all
| propcrty subject to Taxation in this
Stale of which he is the owner. or has
! the control or management in the
manner hereinafter directed the
propcrty of a ward is to be listed hv
| his Guardian. of n minor bv his father
if Eyiu~ if not then bv his mother
if Evium and if not then by the pcr-
sons having the propcrty in cllar~c :;
of a married woman Gv herself or
husband of a beneficiary for whom
property is held in trust. hv the trus.
tee, and the personal property of a
descendant hy fine ry,ruinr : of a
body rorporatr. c,unnauv society or
partnership, by its principal account.
mo. officer, AGENT or partner. Proprr-
,v uudrr nortnarc ar lease is tn be
listed bv and taxed to the mortwawor
or lessor unless il be- listed Ly the
murtwowce or lessee.
SEC. ;. Commission merchants and
all persons trading and dealing ON
commission. and assiruees authorized
to sell. when the owner of the goods
does not reside in the county. are for
l the purpose of taxation, to be- deemed
tie owners ur the property IN their
possession.
SEC. 4. ANY lrrson required to list
property LciunyIng to another, shall
list il in the same county in which he
would be rvunirrd to il it were his
own, (,xccpt as herein otherwise di
rcctcd) but he shall list it separately
from his own. giving the .issesso,
the name of he person or estate t.
whom it belongs, but the undivided