case ten acres, if not leased or otherwise used with a view to profit. All lands used exclusively as public graveyards. All buildings belonging to scientific, literary or benevolent associations used exclusively for scientific, literary and benevolent purposes, together with the land not exceeding forty acres, occupied by such institutions, if not leased or otherwise used with a view to profit; and all books, papers, furniture, apparatus and instruments belonging to such associations, and used exclusively for scientific, literary or benevolent purposes. All moneys and credits belonging exclusively to universities, colleges, academies or public schools of any kind, or to religious, literary, scientific or benevolent institutions or associations, appropriated solely to sustaining such institutions or associations, not exceeding in amount, or in the income arising therefrom, the limit prescribed by the charter of such institution or association. All property belonging exclusively to this state or the United States. All property belonging exclusively to any county, city, town or school district, except lands bid off for counties or cities on tax sales. All works, machinery and fixtures belonging to any town, city, or village, used exclusively for conveying water to such town, city or village. All fire engines and other implements used for the extinguishment of fires, with the buildings used exclusively for the safe keeping thereof, and for the meeting of fire companies, whether belonging to any town, city or village, or to any fire company organized therein; also, all lands used exclusively for fair ground by any state or county agricultural society, together with all personal property owned and used exclusively for such societies. Household and kitchen furniture, and beds and bedding, not exceeding in their aggregate value two hundred dollars. Provisions and fuel provided by the head of a family to sustain the members thereof, for a period not exceeding six months; but no person from whom compensation for board is received, shall be deemed a member of the family within the meaning of this act. The wearing apparel of every person, and all family pictures. All animals and animated things except horses and neat cattle over two years old; mules and asses over one year and a half old; sheep and hogs over six months old; the 1st of June being the period to which the above ages refer. &c. All public libraries, family libraries and the school books Libraries, of every person and family not exceeding in value in any one case one hundred dollars for each person or family. ing $100 Each person shall be entitled to exemption on other per- Exemption sonal property, except moneys and credits, pleasure car- not exceedriages, gold and silver watches, pianos and melodeons, to an amount not exceeding one hundred dollars, to be selected by such person at the time of listing. Brunson not exceed exempt. All lands and real estate not exceeding five thousand Lands of acres, which have been or hereafter may be, conveyed to Institute the board of trustees of Brunson Institute at Point Bluff, og 6,000 for educational purposes, and held and appropriated solely acres, to sustain said institution, shall be exempt from taxation for five years from the passage of this act (April 8, 1861); provided, that the exemption shall not continue after said Proviso. board shall cease to hold the said lands and real estate for educational purposes, nor after the same shall be leased or otherwise used with a view to profit. rence Uni to exceed All real estate, and each tract and parcel thereof, not to Real estate exceed ten thousand acres in the whole, and not to exceed of Lawtwo thousand acres in any one county at the same time, nor versity not six hundred and forty acres in any one town at the same 10,000 acres, time, which has been or shall hereafter be conveyed in fee exempt. to the Lawrence University of Wisconsin for educational purposes, shall, while so held in fee simple by said University expressly for educational purposes, and for the endowment of said University, be exempt from taxation for five years from the time of the vesting of the fee of said lands in said University; provided, that the period of Proviso. exemption on such lands as are now owned and held in fee by said University for the purposes aforesaid, shall be construed to commence on the 1st of April, 1862; and provided, further, that such lands, or any part thereof, Proviso. shall not be exempt from taxation from the time the same shall be sold, contracted to be sold, leased, mortgaged, conveyed, or in any manner incumbered by said University. REPORT ON THE STATE ASSESSMENT LAWS, BY THE JOINT SELECT COMMITTEE, APPOINTED BY THE LEGISLATURE OF 1862. TRANSMITTED FEB. 2, 1863. ALBANY : WEED, PARSONS AND COMPANY, PRINTERS. 1863. On motion of Mr. BELL, STATE OF NEW YORK, Resolved, That a Committee of Five be appointed to examine the Assessment and Taxation Laws of this State and other States, with power to employ such assistance as may be necessary to enable them to present to the next Legislature, in as clear and concise a manner as a full comprehension of the subject requires, a Bill that shall remedy the present defects in our existing Laws on this subject. Ordered, That Messrs. Bell, Folger, Ganson, Murphy and Low be such Committee. By order of the Senate. JAS. TERWILLIGER, Clerk. STATE OF NEW YORK, ASSEMBLY CHAMBER, Albany, April 16, 1863. Resolved, That two thousand copies of the Digest of Taxation, by Alfred B. Street, be furnished to the Assembly by the Printer of the last Edition. By order. J. B. CUSHMAN, Clerk. |