Year: 1859

/ Giants Axp nAxrfAcruxERs, AND or bAxKKss
4 EXCHANGE IEoKxks AID srocK yosBEss. ETC.
4 Sec. ii. Every person that shall own, o.


have in his possassiaa. or subject to his control
any personal property within this state. viii


authority TO sell the same. which shall have beer
purchased either in or cut of this state, with
yieE Of being aold at an advanced price. or pro
6t, or which shall have been consigned to him


from any placs out of this state, for the purposs
4 of being cold st any place within this state


shAll be held to be q merchant: and, whea hs


shall be BY this act required to make out ane
4 deliver to the assess0r statement of his oihel
/ personal property, he shall state the value O


sueh property appertaining 10 his business as ;


merchant: and in estimating the value thereo


he shall take as the criterion the average value o.


all such articles of personal property which be


shall have had from time to time in his posses
sion, or under his control, during the year nexi
4 previous to the time of making snch statement
If so long be shall have been engaged in bust.


ness; and if not, then during such time as be
shall have been 90 engaged; and the average


shall be made up by taking the amount in val


ueon band. as nearly as may be, in each month


Of the next preceding year in which the person
making such statement shall have been engaged
in business, adding together such amounts, and
dividing the aggregate thereof by the number
Of months that the person making the statement


may have been in business during the preced-
ing year: provided. that no consignee shall be
required to list ior taxation the value of any
property. the product of this state. which shall
! lave been consigned to him, for sale or other


wise, from any place within the state, nor the
\ value Of any property consigned to him from
any other place Tor the sole purpose of being
stored or forwarded; provided, he shall in Ell
ther case. have no interest in such property. or
any profit to be derived from its sale; and the


word person, as used in this and the succeeding
sections, shall be held to mean and include firm,
company and incorporation.


Sec. l2. Every person who shall purchase,
receive or hold personal property of any de-
scription. for the purpose Of adding to the value
thereof by any process of manufacturing, refn-
ing rectifying, or by the combination Of differ
ent materials, with view of making gain or
profit BY so doing, shall be held to be manu-
iac.rrer; and he shall, when he is required to
make and deliver TO the assessor statement OF
the amount of his other personal property sub
ject to taxation, slso include in his statement
the average value estimated, as provided in the
preceding section, of all articles purchased, re-
ceived or otherwise held, tor the purpose Of
being used in whole or in part, in any process
or operation of manufacturing. combining, or
rectfying, which from time To time he shall
have had on hand during the year next previ-
GUS to the time of making such statement, if so
long he shall have been engaged in such man.
uiacturing business; and if not, then during the
| TIM he shall have been so engaged. Every
person owning manufacturing establishment
Of any kind, and every manufacturer, shall list
as part of his manufacturers stock the value
of all engines and machinery of every descrip-
ION, used, or designed to be used. in any pro-
cess of refining or manufacturing. (except such
fixtures as shall have been considered as part of
any parcel or parcels of real property includ-
ing all tosls aad implements ofeyery kind used,
or designed to be used, for the aforesaid pur-
pose.


Sec. 13. When any person shall commence
any business in any county after the day pre-
ceding the second Monday Of April in any
year, the average value Of whose personal pro-
perry employed in such business shall not have
been previously entered on the assessors list
for taxation in said county, such person shall re-
port to the auditor of the county the probable
average value of the personal property by him
intended 10 be employed in such business until
the day preceding the second Monday OF April
thereafter; and shall pay into the treasury of
such county q sum which shall bear such pro-
portion to the levy for all purposes, the aver
age, so employed, ~ the time from the day on
which he shall commence such business, as
aforesaid. to the day preceding the second Mon
day of April next succeeding, shall bear to one
year. Provided, that if the person so listing his
capital. shall present bona fde receipt to the
treasurer of any county in this state. in which
such capital had been previously listed and tax
ed for the amount of taxes assessed, and by him
paid on the same capital for the same year. then
and in that case it shall be receipt from paying
taxes again on such capital


Sec IA. When any person shall commence
or engage in the business Of dealing In stocks OF
any description, or in buying or shaving any
kind of bills of exchange, checks. drafts. bank
notes. promissory notes, or other kind of writing
obligatory, as mentioned in the sixty-second
section Of this act, after the day preceding the
second Monday in April, in any year. the aver
age value of whose property intended to be en-
ployed in such business shall not have been pre-
viously entered on the assessors list for taxa
ton, in said county, such person shall report to
the auditor Of the county the probable average
value of the personal property by him intend
ed to be employed in such business until the
day preceding the second Monday in April
thereafter, and shall pay into the treasury of
such county sum which shall bear the same
proportion 10 the levy for all purposes. on the
average value 50 employed, as the time from the
day on which he shall commence or engage in
such business, as aforesaid, to the day preceding
the second Monday in April next, succeeding
shall bear to one year.


Sec. Is. If any person shall commence or
engage in any business IS aforesaid, and shall
not, within one month thereafter, report to the
county auditor, and make payment to the eoun-
iy treasurer, as before required. he shall forfeit
| and pay double the amount required to be paid
by the two preceding sections. to be ascertaiHed
as near as may be, by the testimony of witnesses,
and recovered before any Justice Of the peace, or
in the court of common pleas, by civil action,
in the name of the county treasurer, for the use
of the county, and process issued out of the
court of common pleas, in such action, shall be
directed to the proper officer, and may be served
in any county in this state. - s.,
See. l6. The president, secretary. or princi-
pal accounting officer of every canal or slack
water navigation company, railroad company,
/ turnpike company, plank road company, bridge
company, insurance company, telegraph compa-
ny, or other joint stock company, except bank
ing or other corporations whose taxation is spe-
cifcally provided for in this aci, for whatever
purpose they may have been created. whe-
ther Incorporated by any law Of this state or
not. shall list for taxation, verified by the oath
| or affirmation of the person so listing. all the
personai property, which shall be held to in
clude road bed, water end wood stations and
such other reality as is necessary to the daily
running operations Of the road, moneys and
credits OF such company or corporation, with
In the state. at the actual value in money. in


manner following: in all eases return shall be
made to the several auditors of the respective
counties where such property may be situated,
together with statement of the amount ofsuch
property which is situnted in each township, in
eorporated village, city or ward therein; the val
ne Of all moyeable property shall be added TO
the stationary, and fixed property and real es-
tate. and apportioned TO each wards, cities, in
corporated villages, or townships, pro rata. in
proportion to the value Of the real estate and
fixed property in said ward, city, or incorpora-
ted village or township; and all property so