The Harrison times., 1912-06-01
FOR ACT NO. l,
AGAINST ACT NO. l.


exempted therefrom shall be subject
to taxation in the manner by this Act
prescribed.
Section O. All property described II
this section to the extent herein limit
od shall be exempt from taxation, to-
witt
/, All schoolhouses academies, col.
leges, universities and seminaries OF
learning, with the books and furniture
therein, and the ground attached 80 sucl
buildings, and necessary for the proper
occupancy use and enjoyment; TINS
provision does not extend to property
leased or otherwise used with view
60 profit.
2, All houses used exclusively fol-
public worship, and so much Of the lots
or parts of lots upon which such houses
are situated as may be necessary for tht
proper use, occupancy and enjoyment
OF same; such exemption shall not in
clude any property leased or In any
manner used with a view 20 profit
3. All lands used exclusively fol
Sraveyards except such as are held
with view to profit or for purposes
of speculation in the sale thereof. ,
4. All property real and personal
belonging TO the United states or 10
khis State.
8. Al property belonging exclusively
10 any county, city, town, school dis
trict or Improvement district held ana
employed exclusively ror public pur-
poses,
0, All buildings belonging to instltu'
N~SionS OF public charity including orphan
asylumS houses for the lndigent ana
public hospitals together with the lands
actually occupied by such institutions
not leased or otherwise used with q
view to profit, and all supplies, furni-
turo and personal property or every
Kind including moneys and credits, ap-
tnl al tp hnlDnNs
Ing exclusively TO such Institutions
z, All fire engines and other appa'
rAtus used for the cXtlnguiShmcnt OF
fires, with buildings used exclusively
for s6fe-kcopng thereof, and for the
meeting Of fire companies, whether be-
longing to any town or TO any ilrt
company organized thorcin,
s. All public Libraries ana all real
and personal property belonging 20 OF
connected with the same,
Q, An property belonging TO cainI
or grove meeting associations, sunday
School assemblies, Young Mems chris
tIan Associations, societies for religious
instruction or worship, expressly dcdi'
Gated and necessary for their proper oc.
cupancy, use and enjoyment and not
leased or otherwise used with a view
20 profit
10, All property belonging to and
used exclusively for the purposes Of any
society or Industrial exposition,
. II, An public market houses Squares
parks and other public ground owned
\ and used exclusively for public pur,
poses, and ali works, machinery ana
fixtures belonging to any town. ond
used exclusively for conveying water
60 said town. or supplying said town
with gas or electricity not leased or
otherwise used with Wow 10 profit
Section 3, Real property for the
purposes Of taxation, shall be construed
10 include tho land itself and all build
ings, structures and improvements or
other fixtures Of whateyor Kind thereon
and all rights, privileges and franchises
(unless by this Act otherwise provided
thereto belonging or In onywiao per.
tnining, also all trees growing thereon
and all mines, minerals Quarrloa OF
fossils thereon or hereunder
Section 4, Personal property FOR
purposes Of taxation shall be construed
20 Include,
/, All goods, ehattols, moneys and
3. All steamboats, and other water.
craft employed IN navigating the waters
lying wholly or partly within this
state, and all capital belonging TO the
Inhabitants OF thla state, invested In
craft, located without this state, pro-
Widod the same IL not taxed by another
| State or sovereignty
n o. All improvements made by others
yupon lands the fec Of which N stIll
Vycstcd In tho United StntoB or THIS
State, and all improvements ana other
structures upon lands the titles OF
which are vested In any railroad coma
pany or other corporation whose prop
orty is not subject 90 the same mode
OF taxation 0s other property
a. An stocks OF nuraolYmon and
florists, grownF or otnorWlao ,.
g. All gas, oil ana wotor mains
pipon, oonduta, aubwoya wherever 10.
Gated, oil tracks, roads ana bridges of
street railways, turnpike and bridge
companies, ana all poles, wires and
othor apparatus OF telegraph and tele-
phone lines,
above debts owed by the creditor
T. Tho Income Of every annuity un-
less the capital Of tho annuity bo taxed
IN thla state,
s, All public stocks, bonds ana no.
euritiea Of every kind,
n All personal property situated m
this state, of corporations, whether the
owners thereof reside IN or out OF thlt
10. All shoros OF stock IN bunRs, or.
ganl8cd under the laws OF this state oi
of the United states,
H. The capital stock undivided prof.
itR, and all other means not forming
|.aart OF tho capital stock OF every com
Many whether Incorporated or unlne0f.
pNrn cd,
Section q, IN tho construction OF this
Net tho following rules viii bo 0baory-
cd, unless such construction would be
Inconsistent with tho manifest inten'
tlon of the Legislature, or lepughant 10
che eonteNti
l. "perHon" shall include firm, e0ml
many or corporation,
g. Tho term 'oAth' wherever used
IN this Act eholl ho hold to mean "ooth'
a. Ilvcry word In this Act denotng
the masculine gender shall extend and
apply 20 females as well aB males.
Pensions receivable from the
tfnited States, or from any state, sal
aries or payments excepted, shall not
bio held to be anhuities within the
meaning OF this Act
g. 'rown" shall ho hold 90 mean
atty, town or village II laid out IN lott
or bloekR M prescribed by law, whether
Incorporated or not ana district shall
bs held 10 mean 'Beho0l district"
d, "FFnet" not" parcel" or piece
Of land shall be held to mean any e0na
tialiouA quantity OF land IN the p0HseH
eion OF, owned by or recorded M the
property OF the same claimant or per
'rrue ana FUN value" shall mean
the usual selling price at the place
where the property 20 which the term
ia applied shall be at the time OF as.
sessmeht being the price which would