Wheeling register. [volume] (Wheeling, W. Va.) 1878-1935, 1885-02-12

personal properly snail nst ioA CoAA
the assessment district in which ne resides,
the money, credits, and inyestmeets belong
ING 10 himself, or under bis charge or control
whether the same, or the evidence thereof,
be IN or out of the State; but money, cred
Its and investments belonging to hrm or
CORPORATION, shall be assessed for taxation
in the assessment district where the Prinei-
pal Office for transscting the financial con-
Germs pertaining to such firm or corpora
ton Is located; or, if there be no such
Office. then in the district where the
operations are prineiallly carried on. Goods
and chattles, and other personal property not
assessed as aforesaid in the assessment dis
trict where the same may be on the hrst day
of April, may be assessed in any district to
which it may be removed before the asses
sor's books are certified; but the assess
ment and payment Of taxes in any county
or district in any year, shall exonerate the
owner of such property in any other county
or district for such year.
Section so and 81. Valuation Of per
sonal property. No change. except
that the provision permitting debts to be
deducted from credits, is repealed
50. If there be a difference between the
owner and the assessor in regard to the
valuation of any personal property, they
NAV each choose discreet voter, and their
decision, or that Of an umpire chosen BY
them, shall be final as to the matter IN con
roversy. @ !,
Sections so, So and 81. List to be called
for by the Assessor No change, except
the following provision is added to section
"a.
If the assessor enter in his personal prop
erty book the name Of any person, firm or
corporation from whom he has not pre-
viously procured the list required BY section
of this chapter, he shall forfeit his
Office, unless sufficient reason be shown why
such list was not procured.
55. The assessor shall deliver to every
person required by law to list personal
property for valuation printed list for the
listing and valuation of such personal prop
erty as he owns or has in his possession or
control, or is required by law to list for tax
alton. If any person be absent from his
residence at the time the assessor calls, and
there be no person on the premiteS to act
for him, the assessor shall leave such list
for him with some member of the family
over the age of sixteen years. or if there De
no such person on the premises he shall
cause such list to be delivered to him as
soon as possible thereafter, or otherwise
procure the proper statements. Tothe list
furnished by the auditor and delivered by
the assessor, shall be appended the form
of the oath to be taken by the party
who is required by law to make out such
list
The list TO be made out by such person
shall be in form or effect as follows,
namely:
Chattels.
l. Horses, mules, asse, and jennets.
2. Cattle
3. Sheep.
5. Carriages, wagons and other vehicles Of what.
kind not including such rs constitute STOCK oil
merchant or manufacturer.
s. Gold watches, not including such aS constitute
the stock of q merchant or manufacturer.
:. Watches other than gold, not including such
as cOnStitUte the stock Of merchant or manuAc-
turer.
8. Clocks, not including such As constitute the
stock OF a merchant or manufacturer.
9. Pianos, not including such as constitute the
stock OF merchant Dr manufacturer.
10. Organs and melOdeOns, not including such Is
constitute the stock OF 4 merchant or manuIacturer
H. Musical instruments other than above, not in .
cluding such as constitute the stock OF merchant
or manufacturer.
i2. The value Of farming and garden utensils.
Is. The value Of agricultural products:
Ii. The value OF the products Of coal AMI other
mines; Of oil and salt wells.
ing such a. constitute stock OF merchant or manu-
hcturer. a..
stock OF a merchant or manufacturer.
l.. Value OF jsWelry other thln diamonds, not in-
Guiding such as constitute stOgk Of a merchant or
manuiGeturtr. =,
tute stock OF a merchant or manufacturer.
10 Value OF household and kitchen furniture.
20. Value ef private library.
q. Value OF machinery not assessed as ren estate
% ships. steamboats,, yesses, barges and boats OF
whatever kind, whether at home or abroad.
o Value Of merchandise and stock N trade To-
cludiDg manufactured ricles in the hands OF the
manufacturer.
p. Value OF lumber, logs, stones and bark.
25. Guns and pistOh.
2G, All chattsfs not heretofore mentioned
"a Value OF toll bridges.
Is Value of ferries.
o.. Value Of patent rights.
Credits.
l. Accounts, demands, claims and other indebted.
res owing TO such person, not listed under either o
the I'VE last bsads whether snch tndebtedneSs Is due
and whether such indebtors reside within oil without
the stale. -.
aS exen Ut or Ehfeh permanently located in an
other State aud winch by the laws o. such state are
subject to taxation and are actually taxed.
Investments.
I. Notes and bonds other than those issued by a
public or private coTpo- alton.
? Deeds uf trust aud mortgages
3 Ponds issued by any company orSanized under
Il - fyp1t
state or by any city. town, coun y district, railroad
or other corporation organized under the AWsoi this
state.
a PoEds issued by Sny company organized under
the avs ui any S.ate or government except West
Yirginiai including nOnds issued by any state, city,
town. county, district, railroad or other corporation
organized under the laws Of any SS,e or government
5. Any stock, shares or bonds not heretofore sPe-
cihCal y enumerated.
s. An itemized sta,emen: OF any stocks or shares,
or bonds claimed exempt or which are Eerma-
neDtly located in another State and by the laws oi
such State subject to taxation and are actually
taxed.
Any money, whether on deposit or In possession,
including all notes, paper and checks which circu-
bate or are used in ordinary transactions Is money
or currency.
Statement by Receivers, etc.
The amount OF all n,Dney and bonds or other evil
dences of debt under the control OF any person as
.
court.
Sections Sc to so, no changes.
Section 81. Should any assessor disclose,
except in the performance of his official
duties. any information obtained by him
from said list, except such information as
will be exhibited by his personal property
book, be shall forfeit his Office and shall
also be liable in damages on his official
bond, which damages shall In no case be
lees than 500.
Section 90 to IS inclusive, no material
changes.
Incorporated Companies.
63. He shall obtain from the proper Off
Ger or agent of every Incorporated company
in his district, except where some othel
provision is made by law, an enumeration
of all its personal property in the same
manner as if such property was Owned b.
an individual. The real estate Of sucl
company shall be entered in the land boOl