The Richmond palladium. [volume] (Richmond, Ind.) 1855-1875, 1873-12-06

longing to q railroad company shall be
held to be personal property, and de-
nominated, for tie paSpeee 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 II. 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 si:ua-
ted, not exceeding ten acres; also,
every cemetery
Fifth. Every building erected for
the use of any literary, benevolept,
charitable or scientific institution, or
by any individual OF individuals, asso-
citation or corporation, erected for the
same purpose by any town, township
or county, and the tract of land on
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 for
any Of the purposes aforesaid.
Sixth. All lands granted for the
use Of common schools, so long as the
same shall remain unsold.
Seventh. The personal property
and real estate of every manual labor
school or college incorporated within
this State, when used or occupied for
the purpose for which it was incorpo-
rated, such real estate not to exceed
three hundred and twenty acres.
Eighth. The property to the
amount of five hundred dollars, of a
widow or unmarried female, and OF
any female minor whose father is de-
ceased, it her whole estate real and
personal not otherwise exempted from
taxation does not exceed in value the
SUM of one thousand dollars.
Sec. Is. If any part. parcel or por.
ton of any tract or lot Of land, or o.
any buildings or personal property, en-.
umerated in the preceding section as
exempt from taxation, shall be used
or occupied for any other purpose OF
| purposes than those recited in saiG
,, section, by reason whereof they are ex
empted from taxation, such part par
Gel or portion shall be subject to taxa
ton SO long as the same shall not be SCI
apart or used, exclusively. for some
one OF the purposes specified in the
said enumeration.
Sec. II. When a resident of the city
| is the owner of live stock, or othel
personal property, connected with
and being on farm situated outside
of the city, such resident shall not b.
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, food, tornado or other una
voidable casualty after being assessed
for the year, the Common Council OF
being satisfied thereof may rebate from
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 b,
only such as is not covered by insur
| ance.
Sec 49, All real and personal pro
perty. unless herein otherwise direct
! ed, shall be listed in the manner fol
lowing:
First. Every person of full age an,
sound mind, not a married woman, be
ing resident of this city, shall lis
his real estate and all tangible person
a! property, subject to taxation by tn
city.
Second. He shall list ali mon
eys, credits, bonds or stocks, share
of stock, Of joint stock or other com
panies (when the capital stock of sue
company is not assessed in this city
monies loaned or invested, annuities
franchises, royalties, whether in Q
out of the city.
Third. He shall also list all mon
eysand other personal property invest
ed, loaned or otherwise controlle
by him as the agent or attorney, Q
on account of any other person OF pei
sons, company or corporation whatsC
ever, and all mOpies deposited. sui
ject to his order, check or draft. an
credits due from or owing by any pc,
son or persons, body corporate or pc
itic.
Fourth. The property of mine
child shall be listed by his guardian
if he have no guardian, then by til
father, if living; if not by the mothe
if living; if neither father or moths
be living, by the person having sue
property in charge. 49,.
: Fifth. The property of an idiot {
lunatic, by his conservator; or if
has no conservator, by the person ha,
ing charge of such property.
Sixth. The property ola WIFE
. her husband, if of sound mind; If n,
by herself.
Seventh: The property of perso
; for whose benefit it is held in trns
by the trustee; Of the estate of d
ceased person, by the executor or a,
ministrator.
And if such decedent died after Il
first day of January without giving
the amount Of his taxables, his a,
ministrator or executor shall give
the same as though such property h,
been in his possession on the first d.
of January.
Eighth. The property of corpor
: tions whose assets are in the hands
receivers by such receivers.
Ninth. The property of DO,