Mineral Point weekly tribune. (Mineral Point, Wis.) 1859-1868, 1860-05-08


i 'le bot living, or be insane, by his mother: aut
II neither father nor mother are living hy tht
person having such property in charge
ibe properly of every wife shall he listed 3,
/ ler husband. II OF sunHd mind, and not atsen
from home but If her husband bc insane or "a
sent, her properly shall be listed by herself
/ any property held ia trust for the benefit @
anothcr, shall be listed by t e trustee Tn,
property Of every estate of Il deceased person
shall be listed by the executor or adntiutstratol
/ De property OF persens and corporations who's,
assets are III The hards of receivers. Shall ht
hsted oy such receivers; and the prophity o
every other corpor iiIOn company or tirin s. b.
!leci 10 taxation un Ter this act Shall be listed
oE the prIuc!pal accounting officer, or w an
agcui or partner thereof
Merchants s aud manufacturers stock. money
and credits. shall be liz. ed under two separate
Leads' merchants and manufacturers STICK
forming one Item, and mt'ney and credits form
ING another Item, IN the statement REQUIRED Ia
be delivered TO the assessor
Sec: D: Every person required TO list prouer-
y III behalf of others, shall list such propcrt
III 'he same town or city, IA which he would lie
't4uned 10 list It II 1t were his own; but he
Shall list such property SCI arate and apart from
us own, specifying the lame OF the person, es-
'a'e' company, or corporation, 70 which the same
may belong All toll bridges shall be listed In
the town or ward where the toll Is taken AIer-
chants and Nanuiacture-s' stock shall be LISTED!
ana taXeo In lie town ar ward III which It Wa,
situated al tie time OF sting: but all other per-
sonaI property shall be listed and taxed IN - q
town or ward ;A which :le person changed with
tue tax con, resided az the time sucl urop-
erty was listed.
Sec O. Property held under lease. belonging
20 any feiSIous, literary, scientific. or bcnevo-
.eht institution or society, Incorporated or uu-
Incorporated. shali s'e Considered for all the
purposes OF taxation, as the property of the tcr-
son holding the same; and such property shall
oe SO iIsted, Uy the person having charge there
OF But lands held under lease from any uni
Nerslty college. or other literary institution or
society granted oy Congress for religious OF
school purposes, 5! all not be required TO rav
any lax from Which such leasehold estate is ex-
empt' by The law authorizing the lease.
See 4. Every person required by Tins act to
hst property, shall make out and verify by his
oath, and at amy time after ten DAYS from the.
time OF receiving notice to that affect from the
assessor, shall deliver TO said assessor ON de-
mahd statement OF all personal property
which by tins act he IS required to l-t either
~ owner thereof, OF as parent, guardian husband
VIE, trustee executor, administrator. receiver.
accounting officer, partner, agent on factor
see . Such statement shall truly and dis
old e'-S
2td- The number Of neat cattle over two
years old;
Sd. The number of mules and asses over one
year and a half old
i'h. The number Of sheep over six mouths
5th. The number of hogs over SIX months
old
9Th The number Of pleasure carriages of
every description;
IN. The number Of gold and silver watches:
6,h, The number Of p.ano fortes and me
The first day Of June shall he taken as the
period To which the ages of animals shall refer.
10 meet the above provisions. The eight items
OF personal property above specified shall be
known ana dcsIgha' Cd IN this ac; as "enumer-
aed articles lhc statement required TO be
gwen 10 The assessor. shah also contain - dis
fihct and separate items. the amount oY moneys
and credits the amount OF merchants and manu-
iacturers' stock, and the aggregate amount q.
All other articles Of personal property which tie
person making the statement is required To list:
aud he shall be required to make oath only t.
The value ct personal property not exhibited 10
the assessor.
Such statement shall set forth the amour; of
credits which such person Is required 10 list af-
ter dcductiug thereirom the Indebtedness which
the person making such statement Is entitled 10
deduct aSrecah'y to the provisions of this act.
Sec. :. No person shall be required 10 in
ciude N his list Of personal property. any ror-
ton Of the capital stock Of any company or cor
poiatIon which Is 10y law exempt from taxation
or which is required to list its capital and other
personal property as a company or corporation
Tor any portion OF the capital stock of any COM
pany or corporation which Is REQUIRED hy law
TO pay ta,. on It's capital profits. or dividends
but ali other Incorporated Companies shall be
required TO last, by their president secretary OF
other accounting officer the fall amount ofstock
pnid IN and remaining capital stock at liz
true value IN money; and such stock shall ba
taxed rs other personal property.
Sec. 10. No person shall be required to m
clude IN LIS list OF personal property. any prop
erty which by tins act Il exempt from taxation
See Fl II any Pers"u with whom tho asses
sor shall have lett a notice. requiring him 7,
make out 4 statement of property tor taxation
shall have no property which by This act he !,
required to list, either on his own account or il
behalf OF others. he shall set forth such fact on
the LlanH s'ai icment left with hIm by the asses.
sor, and shall make oath to the truth thereof
RULES FOR vALUIxG PROPERTY
Sec. y. Each parcel Of real property shal
be valued at IFS true value in money. excluding
the value ofcrops which may be growing there
on. But the price at which such real property
would sell AT auction, ~ a forced sale shall
not be taken as tie criterion Of srch true value
All real property belonging to any religious
literary, scientific or benevolent institution o;
society, we'll a. all school and university
land, held under lease. except a. provided II
scc;i six OF this act. shall be ,a.aed at sucl
price a. he assessor believes such leasehold e.
tate would command N money.
( Personal property shall be valued at the usu,
al selling prlce at the place where the sam,
may be held; but # there bc 70 usual selling
PTlce known to the person required to fix Jht
value thereon, it shall lie valued at such price
as is believed could be Obtained til reflr il
money. at such time and place Money. whrth
er 10 possession or deposited subject 70 Ue with
drawn Oh demand. shall be entered ia the state
rnent at The full amount thereof: Proc DID, tla
deprecated bank notes shall be entered at thci
current value. All credits. except those ex
pressiy exempted by this act. shall be listed
for taxation If a credit calls for a specific ar
tIele, or articles Of property. or f,r a speci6-
amount OF labor or service. Il shall be valued d
the curren, price of such property. labor. or ser
v3ce. Anuu;tiFS shall be valued a: such pric.
- the person listing believes -thsl1 tn Je wortI
10 money. Manufactured articles remaining
Un~1id IN the hands of the manufacturers, shai
r valued at the cost II materials and labor en
terIng into their composition \ o person shal
be required 10 list greater portion Of any cred
il than he believes to be collectable nor great
I er portion of an obligation given faT th, pay
rllcnt Of rent. than the amount which may ihe-
te actually due. No person shall Ire authorize,
to deduct from bis credit any grestel portion Q
his liabiiIIes as security Tor others than he be
lieves that he Is legally or eqgi;ably bound !
nay IS such security.
MERCHANTS AID MANUFAcTURERs-
Sec 13, Every person who shall own, o