The Richmond palladium. [volume] (Richmond, Ind.) 1855-1875, 1873-12-13
An ORDINANCE
nseas Of Property I'm the City ef
Rtchuaonsl.

port of the city shall be levied on polls.
and on property listed and valued in
an equal and ratable proportion;-ex-
cept such stocks and other property |
as may be specifically taxed.
SEC. 2, A poll tax shall be assessed |
upon every male inhabitant Of this |
city, sane and not pauper, between |
the ages of twenty-one and fifty years. |
Sec. 3. All real property within |
this city, and all personal property |
owned by persons residing in this city, |
whether it is in-or out Of this State, |
and all personal property within this |
city, owned by persons not residing |
tions hereinafter stated, shall be sub
ject to taxation.
Sec. 4. The owner of property on
the FIRST day of January, in any year,
shall be liable for the taxes Of that
year. The purchaser Of property on
the first day Of January, shall be con-
sidered as the owner on that day.
Sec. 5. Allrailroad companies own
ing property in this city shall be listed
and assessed on their railroad track"
their rolling stock, their real estate
and their personal property.
Sec. 6. The terms real property
and lands, wherever used in this
ordinance, shall be held to mean and
include not only the land itself, wheth-
or laid out in town lots or otherwise,
with all things contained therein, but
also all buildings, structures and i'm
plements. trees and other fixtures Of
whatever kind thereon, and all rights
and privileges belonging, or in any
wise appertaining thereto.
Sec. Z. The terms personal es-
tate" and personal property" as
used in this ordinance shall Be con
strued to include all household furni-
ture, goods, and chattels and effects Of
whatever kind; all moneys on hand or
on deposit, either within or without
this State; all steamboats,, sailing ves-
sells, wharf boats, bargcs, fat boats,
canal boats or other water craft,
whether within or without this State;
all money at interest; all bonds or
stocks, whether of bodies polite or
corporate; and all other credits or in
vestments, whether within or without
this State; the shares of stock of incor-
porated companies and associations,
organized under any law of this State
or the United States.
Sec 8. When deed for real estate
is held for the payment of sum Of
money, such sum, SO secured, shall be
held to be personal property, and
shall be listed and assessed as credits.
Sec. 8: Every person that shall own
or have in his possession or subject to
his control, any personal property
within this city, with authority to sell
the same, which shall have been pur-
chased either in or out. of this city,
with o view Of being sold at an advance
ed price or profit, or which shall have
been consigned to him from any place
out Of this city for the purpose of be-
ing sold at any place within this city,
shall be held to be a merchant; and at
all times when he shall be, in pursu-
ance of this ordinance, required to
make out and deliver to the Assessor q
statement of his other personal pro-
perty, he shall in like manner make
statement of, and list as merchandise,
all property owned or held by him ap-
pertaining to his business as mer-
chant, and in addition thereto, attest,
on oath or affirmation, the value of all
such property appertaining to his bus
mess as merchant, including with
amount on hand in actual possession,
all amounts purchased with view to
possession or profit: PROVIDED, That
no consignee shall be required to list
for taxation the value of any property
the product of this State which shall
have been consigned to him for sale
or otherwise from any place within the
State, nor the value of any property
consigned to him from any other place
for the sole purpose of being stored OF
forwarded: PROVIDED, He shall in
either case have no interest in such
property, nor in any porfit to be deriv,
ed from its sale; and the word per.
son, as used in this and the next sue.
ceeding section, shall be held to mean
and include firm" company" and
corporation"
Sec. 10. Every person who shall
purchase, receive or hold persona
property of any description for the
purpose of adding to the value there
of, by any process of manufacturing
refining, rectifying, or by the combi-
nation OF different materials with 4;
view of making gain or profit by 81
doing, shall be held to be manufac.
by virtue of this ordinance he is re
quired to make and deliver to the As
SCISSOR statement of the amount o.
value of his or other personal proper
ty subject to taxation, also in lik,
manner state the value estimated Al
provided in the preceding section, O
all articles purchased, received, o.
otherwise held for the purpose of be
ing used, in whole or in part, in any
process or operation Of manufacturing
combining, rectifying, or refining, in
Guiding the value of all manufactured
articles on hand in actual possession
or elsewhere held for sale, and in ad
-dition thereto, attest on oath, the val
ue>vf all such property appertaininl
to his business as manufacturer, in
Guiding Manufactured articles.
Sec. II. Every person or compan
engaged in the BUSINESS of receivin
property in pledge, or as Security 70
money, or other thing advanced to tn
pawner or pledger, shall be held to b
pawnbroker, and shall at the tim
required by this ordinance return, un
der oath, the value Of all propcrt
pledged and held by him, as pawn
broker, on hand on the first day Q
January, annually, and taxes shall b
charged upon the fair cash value Q
such property to such pawnbrokel
the same as other property.
Sec. II. The right of way of an
railroad company, including the gu
perstructures of main, side, or secon
track and turn-outs, and the station
and improvement of such railroa
company on the right Of way, shall b
held to be real estate for the purpos
Of taxation, and denominated :. raj
road track" and shall be SO listed an
valued, and shall be described in Ii
assessment thereof as a strip of Ian
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