The Richmond palladium. [volume] (Richmond, Ind.) 1855-1875, 1873-12-13

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held to be personal property, and de-
nominated, for the purpose Of taxa;
ton, rolling stock" And this shall
consist Of locomotives of all classes,
passenger cars of all classes, sleeping
and dining cars, express cars, baggage
cars, horse cars, cattle cars. coal cars,
platform cars, wrecking cars, pay cars,
hand cars, and all other kind Of cars.
Sec. IA. The rolling stock shall be
listed and taxed in this city in the
proportion that the main track
used or operated in this city bears to
the whole length of the road used or
operated by such person, company or
corporation, whether owned or leased
by him or them, in whole or in part,
and whether located within the State
Of Indiana or elsewhere.
Sec. Is. The following property
shall be exempt from taxation:
First. The property of the United
States and this State.
Second. The property of Wayne
county and Of this city.
Third. All fire engines and other
implements used in the extinguish-
ment of fires, with the buildings used
for the safe keeping thereof and the
land on which the building is located,
belonging to the city.
Fourth. Every building erected
for religious worship, and the pews
and furniture within the same, and the
lands whereon such building is situa-
ted, not exceeding ten acres; also,
every cemetery.
Fifth. Every building erected fol
the use of any literary, benevolent
charitable or scientific institution, OF
by any individual or individuals, asso.
citation or corporation, erected for the
same purpose by any town, township
or county, and the tract of land or
which such building is situate, not ex
ceeding twenty acres; also, the person
al property belonging to any institu
ton, town, township, city or county
and connected with or set apart fol
any of the purposes aforesaid.
Sixth. All lands granted for the
use Of common schools, so long as tn,
same shall remain unsold.
Seventh. The personal propert.
and real estate of every manual labO
school or college incorporated within
this State, when used or occupied fo
the purpose for which it was incorpo
rated, such real estate not to exceet
three hundred and twenty acres.
Eighth. The property to tn
amount of five hundred dollars, of
widow or unmarried female, and O
any female minor whose father is de
ceased, if her whole estate real an
personal not otherwise exempted fror
taxation does not exceed in value tn
sum of one thousand dollars.
Sec. 16. If any part, parcel or por
ton OF any tract or lot of land, or q
any buildings or personal property, en-
umerated in the preceding section a
exempt from taxation, shall be use
or occupied for any other purpose 0
purposes than those recited in sal
section, by reason whereof they are ex
empted from taxation, such part pal
eel or portion shall be subject to taxa
ton so long as the same shall not be SC
apart or used, exclusively, for som
one OF the purposes specified in tn
said enumeration.
Sec. II. When resident Of the cit
is the owner of live stock, or othe
personal property, connected will
and being on farm situated outsid
of the city, such resident shall not
required to list such property for tax
alton for city purposes.
Sec. IL. In all cases where building
or personal property shall be destroy
| ed by fire, flood, tornado or other una
voidable casualty after being assesse
for the year, the Common Council 0
being satisfied thereof may rebate frol
the taxes for that year so much as ma
have been assessed on the propert
destroyed: PROVIDED, That the los
for which rebate is allowed shall
only such as is not covered by insu,
ance.
Sec. 10. All real and personal pre
perty, unless herein otherwise direc
ed, shall be listed in the manner 70
lowing:
First. Every person Of full age an
sound mind, not a married woman, b.
ing resident of this city, shall Iii
his real estate and all tangible perso1
a! property, subject to taxation by ii
city.
i Second. He shall list all MOI
eys, credits, bonds or stocks, shar
Of stock, Of joint stock or other con
panies when the capital stock of SUI,
company is not assessed in this city
monies loaned or invested, annuitie
franchises, royalties, whether in
out of the city.
| Third. He shall also list all moi
eys and other personal property inves
ed, loaned or otherwise cOntrollt
by him as the agent or attorney,
on account Of any other person or De
sons, company or corporation whats
ever, and all monies deposited, su
ject to his order, check or draft, al
credits due from or owing by any pc
son or persons, body corporate or pc
itic.
Fourth. The property of a min
child shall be listed by his guardia
if he have no guardian, then by Il
father, if living; if not by the motht
!. if living; if neither father or moth
be living, by the person having SUI
, property in charge.
Fifth. The property of an idiot
lunatic, by his coUservator; or if
has no CONSERVATION, by the person ha
ing charge Of such property.
Sixth: The property Of wife,
her husband, if of sound mind; if n
by herself.
Seventh: The property of pers,
for whose benefit it is held in tru,
by the trustee; of the estate of
ceased person, by the executor or a
: ministrator.
And if such decedent died after t
first day of January without giving
7 the amount of his taxables, his a
3 ministrator or executor shall give
the same as though such property h
; been in his possession on the first d
2 of January.
. Eighth. The property of corpo,
: tions whose assets are in the hands
Y receivers by such receivers.
Ninth. The property of DO