American citizen. [volume] (Butler, Butler County, Pa.) 1863-1872, 1864-11-16

| any person whatsoever, except notes or
bills for work or labor done, and bank
notes.
All shares of stock in any railroad or
insurance company, or building and loan
association, incorporated by or in pursu-
ance of any law of this Commonwealth,
or any other State or Government
All shares of stock in any unincorpora-
ted loan or banking institution.
All public loans or stocks whatsoever,
except those issued by this Common
wealth and the Government of the Uni
ted States.
All monies loaned or invested in any
other State, together with the amount of
said respective objects of taxation, and
the amount per cent of the dividend or
profit annually accruing or received there
from respectively.
AL household furniture, including gold
and silver plate, exceeding in value $500,
owned by any person or persons, corpora
ton or corporations.
All pleasure carriages, both of two and
four wheels; all salaries and emoluments
of office; all oficesand posts of profits,
professions, trades, and occupations,
BaS~ The aforementioned objects Of
taration are taraJie for County and State
purposes !! the .tol1oping for State Pu,po-
ses alone, to WH:
All gold lever, or other gold watches of
equal value.
All other descriptions of gold watches
and silver lever watches, or other silver
watches Of like value.
Every other description of watches of
the value of $50 or upwards.
All trades, occupations and profess
ions (except the occupation Of farmers
over and above 5000.
All salaries and emoluments of office
created by or held under the Constitu
ton and Laws of this Commonwealth, or
created by Or held under any corporation,
institution or company incorporated by
this Commonwealth, wherein suchsalaries
or emouments exceed 5000
All anuuities over $500, except those
granted by this Commonwealth, or by
the United States, and upon all property,
real or personal (not taxed under exist
ing laws) held, owned, used or invested
by any person, company, or corporation,
in trust for the use, benefit or advantage
of any other person, company or corpora
ton, excepting always such property as
shall be held in trust for religious purpos-
es.
We especially enjoin it upon you Gas by
lao and your oath you are bound) to as
sess and value all personal property and
other objects made taxable by the laws Of
this Commonwc alth, within your said,
whether for State, county, Or other pur-
poses, at the rate or price, which you
SHALL after due examination and consider
alton, believe the same would sell for, if
sold separately and singly at a bona fde
sale, after full public notice; and that you
rate all offices and posts Of profit, pfofes-
sions, trades, and occupations at what you
shall believe to be theac tual yearly in
come arising therefrom,
In estimating real estate subject to
ground rent, where there is provision in
the ground rent deed that the lessee shall
pay the taxes on said ground rent, you will
assess the land to the owner thereof, and
at its full fee simple value, and in such
cases you will not assess any on said
ground rent but where there is no such
provision in the ground rent deed you
will assess for taxes the full value and
not the annual rent, to the. owner Of such
ground rent; and in such case you will
also assess to the said lessee the real estate
subject to ground rent.
And you are also directed at the time
of making the assessment in youg--
to require every person, every firm and
partnership, and 2e President, Secret
Cashier or Treasurer of every company
or corporate body, subject to taxation
therein to deliver him statement in
writing or partly printed and partly writ
ten, showing the aggregate amount Of
money due and owing by solvent debtors
to such person, partnership, firm, com
pany or corporate body whether on NOR
tgage, Judgment, decree, bond note, cor
tract, agreement, accounts and settle
ments in the Orphans Courts apd
Courts of Common Pleas, and other ac-
counts, excepting running or book accounts
of merchants or others for goods sold or
wcrk done, and excepting executory
contracts and agreements, where posses
sion has not been delivered to the ven
dee, under such contracts or agreements,
and excepting notes, contracts or ae-
counts for work or labor done, and bank
notes, whether payable on demand, or at
any specified time, past, present or future,
or whether the time of payment be spe-
cited or not, and whether containing an
agreement to pay interest or not whether
written or verbal and also the amount OF
ali shares of stock held or owned by such
person, company, firm or corporate BOG,
in any bank, institution or company, now
or hereafter incorporated in pursuance OF
any law of any other State or Govern
ment, and all payable loans or stocks what
ever, except those issued by this Common
wealth, and all money loaned or invested
on interest IN any other State and the
several items aforesaid, composing such
aggregate; but you are not to require a
statement of notes discounted, or held by
or,t hon n ~ fution