practices, passed January 31st, 1846, be, and the same are hereby repealed. JAMES C. JOHNSON, Speaker of the House of Representatives. April 9, 1852. President of the Senate. Surveyor to be required to as lines. AN ACT For ascertaining the Boundaries of Counties. SEC. 1. Be it enacted by the General Assembly of the State certain county of Ohio, That whenever it shall appear to the commissioners of any county, that the boundary lines of the county are not sufficiently ascertained, it is hereby made the duty of the commissioners to issue their order to the surveyor of the county, requiring him to ascertain and survey such line or lines. Commissioners to give notice. Return of sur vey to be made to clerk of court. Surveyors' fees. When suit in chancery may be instituted. SEC. 2. That it shall be the duty of the commissioners of any county, where the county line or lines are to be run, to give notice to the board of commissioners of the county or counties affected thereby, declaring their intention of running the line or lines of said county; and said commissioners receiving such notice, shall order the county surveyor of such county to proceed and run such lines with the surveyor or surveyors of the adjoining county or counties, at such time and in such manner as shall be fixed upon by the commissioners of said counties. SEC. 3. That each county surveyor shall forthwith make out a return of such survey to the clerk of the common pleas of his county, whose duty it shall be to make record thereof. SEC. 4. That the county surveyors shall receive for their services, performed under this act, such compensation as may be allowed by the commissioners of the county to which each surveyor respectively belongs, to be paid out of the county treasury, on the commissioners' order. SEC. 5. That whenever the commissioners of any county shall be unable to ascertain the boundary lines of such county with certainty, or having ascertained the boundary line thereof, if the commissioners or officers of such adjoining county shall disregard the true line, the commissioners of the county wishing to establish the line thereof, may commence and prosecute a suit in chancery, in the court of common pleas of such adjoining county, against the commissioners thereof, to ascertain and establish such boundaries. Commissioners appointed, &c. SEC. 6. That the commissioners in such adjoining county, come made par shall be made parties to such suit by subpoena, as in other cases ties. in chancery; and if such court shall find that the boundary line, to ascertain which such suit is commenced, is not sufficiently ascertained, or that the officers of such adjoining county disregard the true boundary line, said court shall appoint a sur- Disinterested veyor, who shall not be a resident of either of such counties, to surveyor may be ascertain and survey such boundary line, and report the same to said court; which report shall be conclusive between such counties as to the true boundary line, unless, for good cause shown, the same shall be set aside; and unless such survey is set aside, as aforesaid, said court shall order a record of the same to be made, and a copy of such record to be transferred to the auditor of each of such counties, and shall order and decree that said line be established as the true boundary line between such counties, and shall enforce such decree by injunction, attachment or otherwise, against the officers of either of said counties disregarding the same. taxes. SEC. 7. That said court may make such decree as to taxes Decree as to previously collected by either of such counties within the true boundary of the territory actually in the other, as may be just and right. JAMES C. JOHNSON, Speaker of the House of Representatives. WILLIAM MEDILL, President of the Senate. April 9, 1852. AN ACT For the assessment and taxation of all property in this State, and for levying taxes thereon according to its true value in money. be listed. SEC. 1. Be it enacted by the General Assembly of the State All property to of Ohio, That all property, whether real or personal, in this State, all moneys, credits, investments in bonds, stocks, joint stock companies, or otherwise, of persons residing therein; the property of corporations now existing or hereafter created, and the property of all banks or banking companies, now existing, or hereafter created, and of all bankers, except such as is hereinafter expressly exempted, shall be subject to taxation; and such property, moneys, credits, investments in bonds, stocks, joint stock companies or otherwise, or the value thereof, shall be entered on the list of taxable property, for that pur. pose, in the manner prescribed by this act. Definitions. DEFINITIONS. SEC. 2. The terms "real property" and "land," wherever used in this act, shall be held to mean and include not only the land itself, whether laid out in town lots or otherwise, with all things contained therein, but also, all buildings, structures and improvements, trees and other fixtures of whatsoever kind thereon, and all rights and privileges belonging, or in anywise appertaining thereto. The term "investments in bonds," whenever used in this act, shall be held to mean and include all moneys invested in bonds, of whatsoever kind, whether issued by incorporated or unincorporated companies, towns, cities, townships, counties, states, or other corporations, or by the United States, held by persons residing in this state, whether for themselves or as guardians, trustees or agents, on which the holder thereof is receiving or entitled to receive interest. The term "investments in stocks," wherever used in this act, shall be held to mean and include all moneys invested in the public stocks of this or any other state, or of the United States, or in any association, corporation, joint stock company or otherwise, the stock or capital of which is or may be divided into shares, which are transferable by each owner, without the consent of the other partners or stockholders, for the taxation of which no special provision is made by this act, held by persons residing in this state, either for themselves, or as guardians, trustees or agents. The term "oath," wherever used in this act, shall be held to mean oath or affirmation. Every word in this act importing the masculine gender, may extend and be applied to females as well as males. The term "personal property," wherever used in this act, shall be held to mean and include, 1st. Every tangible thing being the subject of ownership, whether animate or inanimate, other than money, and not forming part of any parcel of real property, as herein before defined. 2d. The capital stock, undivided profits, and all other means, not forming part of the capital stock of every company, whether incorporated or unincorporated, and every share, portion or interest in such stock, profits or means, by whatsoever name the same may be designated, inclusive of every share or portion, right or interest, either legal or equitable, in and to every ship, vessel or boat, of whatsoever name or description, used or designed to be used either exclusively or partially in navigating any of the waters within or bordering on this state, whether such ship, vessel or boat, shall be within the jurisdiction of this state or elsewhere, and whether the same shall have been enrolled, registered or licensed at any collector's office, or within any collection district in this state or not. The term "money," or "moneys," wherever used in this act, shall be held to mean and include gold and silver coin, and bank notes in actual possession, and every deposit which the person owning, holding in trust or having the beneficial interest therein, is entitled to withdraw in money, on demand. The term "credits," wherever used in this act, shall be held to mean and include every claim or demand for money, labor or other valuable thing due or to become due, including book accounts, and every annuity or sum of money receivable at stated periods, and all money invested in property of any kind which is secured by deed, mortgage or otherwise, which the person holding such deed or mortgage or evidence of claim, is bound by any lease, contract or agreement to reconvey, release or assign, upon the payment of any specific sum or sums; Provided, that pensions receivable from the United States, or from any of them, salaries or payments expected to be received for labor or services to be performed or rendered, shall not be held to be annuities within the meaning of this act. PROPERTY EXEMPT FROM TAXATION. SEC. 3. All property described in this section, to the ex- Property extent herein limited, shall be exempt from taxation, that is empt from tax to say: 1st. All public school houses, and houses used exclusively School houses, for public worship, the books and furniture therein, and the colleges, &c. grounds attached to such building necessary for the proper occupancy, use and enjoyment of the same, and not leased, or otherwise used with a view to profit. All colleges, academies; all endowments made for their support; all buildings connected with the same, and all lands connected with institutions of learning, not used with a view to profit. This provision shall not extend to leasehold estates, of real property held under the authority of any college or university of learning of this state. grounds. 2d. All lands used exclusively as grave yards, or grounds Burying for burying the dead, except such as are held by any person or persons, company or corporation, with a view to profit, or for the purpose of speculation in the sale thereof. 3d. All property, whether real or personal, belonging ex- State or U. S. clusively to this state, or the United States. property. ty. 4th. All buildings belonging to counties, used for holding County propercourts, for jails, or for county offices, with the ground, not exceeding in any county ten acres, on which such buildings are erected. 5th. All lands, houses and other buildings belonging to any county, township or town, used exclusively for the accommodation or support of the poor. Poor houses, ties. 6th. All buildings belonging to institutions of purely public Public charicharity, together with the land actually occupied by such in Fire companies. Markets, public squares, &c. Personal prop erty, in value two hundred dollars. Who are requir erty. stitutions not leased or otherwise used with a view to profit; and all moneys and credits appropriated solely to sustaining and belonging exclusively to such institutions. 7th. 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 meetings of fire companies, whether belonging to any town, or to any fire company organized therein. 8th. All market houses, public squares, or other public grounds, town or township houses or halls, used exclusively for public purposes, and all works, machinery and fixtures belonging to any town, and used exclusively for conveying water to such town. 9th. Each individual in this state, shall be allowed to hold, exempt from taxation, personal property of any description, not exceeding in value two hundred dollars. No person shall be required to list a greater portion of any credits than he believes will be received, or can be collected; nor any greater portion of any obligation given to secure the payment of rent, than the amount of rent that shall have accrued on the lease, and shall remain unpaid at the time of such listing. No person shall be required to include in his statement as a part of the personal property, moneys, credits, investments in bonds, stocks, joint stock companies, or otherwise, which he is required to list, any share or portion of the capital stock or property, of any company or corporation which is required to list or return its capital and property for taxation in this state. The taxes upon banks, banking companies, and all other joint stock companies or corporations of whatsoever kind, levied and collected in pursuance of the provisions of this act, shall be in lieu of any taxes which such bank or banking company, or other joint stock company or corporation, was by former laws required to pay. BY WHOM, WHERE, AND IN WHAT MANNER SEC. 4. Every person of full age and sound mind, not a ed to list prop- married woman, shall list the real property of which he is the owner, situate in the county in which he resides, the personal property of which he is the owner, and all the moneys in his possession; and he shall also list all moneys invested, loaned or otherwise controlled by him, as the agent or attorney, or on account of any other person or persons, company or corporation whatsoever, and all moneys deposited subject to his order, check or draft, and credits due from, or owing by any person or persons, body corporate or politic, whether in or out of such county. The property of every ward shall be listed by his guardian; of every minor child, idiot or lu |