The Richmond palladium. [volume] (Richmond, Ind.) 1855-1875, 1873-12-13
within the city, shall be assessed for

city taxation.
IS See. 36. No consignee shall be re-
quired to list, for taxation, the value
of any property consigned to him for
the sole purpose of being stored or
forwarded, except to the extent of his
interest in such property.
Sec. 81. Persons required to list
property on behalf of others, shall list
it separately from their own, specify
ing in each case the name OF the per-
son, estate, company or corporation to
whom it belongs.
q Sec. 80. Persons, for themselves or
others, holding bonds or stocks of any
kind, the principal of which bonds or
stocks has been or may hereafter be
exempted from taxation, shall list the
amount of accrued interest on such
bonds, without regard to the time
when the same is to be paid.
Sec. 80. The owner of personal
property moving into this city between
9 the first day Of January and the first
day of June, shall be listed for his
poll and the property owned by him
on the first day Of January of such
year in the city. Provided, if such
person has been assessed, and can
make it appear to the Assessor that
he is held for tax of the current year
on the property in another State or
city, he shall not be again assessed tor
said year in this city.
Sec. 49, When personal property is
mortgaged or pledged, it shall, for the
purposes of taxation, be deemed the
property of the party who has the
same in possession.
Sec. Al. The Office furniture and
other personal property Of telegraph
companies, shall be listed and assessed
in this city as the personal property of
other parties is listed and assessed;
and the value of the line of such COM
panies within the city, the Assessor
shall estimate from data he shall OBJ
tain from the County Auditor, or else
where, if the proper officer of such
company refuse or fail to list such
line, as other like property is required
to be listed.
See. II. Partners in mercantile, or
other business, may be jointly listed
in their partnership name, for all their
personal property employed in such
business; and in case Of being so joint
ly listed, each partner shall be liable
to the whole tax.
Sec. 43 Every person owning a
manufacturing establishment Of any
kind, and every manufacturer, shall
list as a part of his personal property,
the value of all engines and machine
ry of every description used, or de-
signed to be used, in any process of
refining or manufacturing, Except
such fixtures as shall have been con-
sidered as part of any tract or lot, or
real property including all the tools
and implements of every kind, used or
designed to be used for the purposes
aforesaid.
Sec. A; Every person owning or
using franchise granted by any law
of this State, shall, in addition to his
other property, list the same as per-
sonal property, giving the total value
| thereof
Sec. As. Every bank, (other than a
national bank. banker, broker, or
stock jobber, shall, at the time fixed
| by this ordinance for listing personal
property, make out and furnish the
Assessor a sworn statement, showing:
First-The amount of money on
hand or in transit.
Second-The amount of funds in
the hands Of other banks, bankers,
brokers, or others, subject to draft.
| Third-The amount of checks, OF
other cash items, the amount thereof
not being included in either of the
preceding items.
Fourth-The amount of bills receiv
able, discounted OR purchased, and
other credits due, or to become due
including accounts receivable, and in
terest accrued but not due, and inter.
est due and unpaid.
Fifth-The amount of bonds an
stocks of every kind, and shares Of
capital stock, of joint stock, or Other
companies or corporations, held as an
Investment, or any way representing
assets.
| Sixth-All other property apper
tanning to said business, other thar
real estate, (Which real estate shall b.
listed and assessed as other real estat,
Is listed and assessed under this ordi
nance.) 5
Seventh-The amount of all dcpos
its made with them by other parties
! Eighth The amount of all account
| payable, other than current deposi
accounts.
Ninth-The amount of bonds O
other securities exempt by law iron
taxation. specifying the amount an,
kind Of each, the same being include,
in the preceding fifth item.
The aggregate amount of the first
second aud third items in said state
ment shall be listed as moneys. Th
amount OF the sixth item shall be list
ed the same as other similar persona
property is listed under this ordinance
The aggregate amount of the scventl
and eighth items shall be deducte,
, from the aggregate amount of tn
fourth item of said statement, and tn
amount of the remainder, if any, shal
be listed as credits. The aggregat
amount of the ninth item shall be dc
, Quoted from the aggregate amount G
the fifth item Of such statement, an
the remainder shall be listed as bond
. or stocks.
Sec. As. The shares of capital stoc
in any bank located within this STATE
| whether organized under the laws c
IHiS CIttc, VI Vi inc Cnlteu Ctates
/ shall be assessed to the owner thereo
+ and shall be taxed at the same rate a
/ other personal property is taxed
+ Sec. AZ. Such stock shall be -assess
ed with regard to its value on the frs
, day of January of the current year.
/ Sec. 49, The president or cashier Q
every bank or banking association cor
tGmplated by the 18th section of thi
ordinance, shall make out, in additio
to the other property required by tn
: ordinance to be listed, a statemen
2 under oath, showing the number
:, shares comprising the capital stock
e such bank, the name and residence {
/, each stakeholder, with the number
shares owned by such stockholders i
such bank, the par and cash yalu