1853.

6

re;rJ r mal credits.

InvestmentsJoint stock co J s,

ParUiorsHpa.

Pr.iverty, how

Ninth. No person shall be required to list a greater por-tion of any credits'that he believes will be received or canbe collected ; nor any greater portion of any obligationgiven to secure the payment of rent, than the amount thatshall have accrued on the lease, and shall remain unpaid atthe time of such listing. No person shall be required toinclude in his statement, as a part of the personal property,moneys, credits, investments in bonds, stocks, joint-stockcompanies, or otherwise, which he is required to list, anyshare or portion of the capital stock or property of anycompany or corporation which is required to list or returnits capital and property for taxation in this state, nor shallany partner be required'to list or return any property, li-ability or supposed balance of said partnership due him,the property, effects, and credits of said partnership beinglisted by any other partner.

BY WHOM, WHERE, AND IN WHAT MANNER PROPERTYSHALL BE LISTED.

§ 4. Every person of full age and sound mind, not amarried women, shall list the real property of which he is theowner, situate in the town or district in which he resides, thepersonal property of which he is the owner, all moneys inhis possession, money loaned or invested, and all otherproperty of which he is the owner; and he shall also list allmoneys invested, loaned, or otherwise controlled by him,as the agent or attorney, or on account of any other personor persons, company or corporation whatsoever, and allmoneys deposited, subject to his order, check or draft, andcredits due from or owing by any person or persons, bodycorporate or politic, whether in or out of such county. Theproperty of every ward shall be listed by his guardian ; ofevery minor child, idiot or lunatic, having no other guar-dian, by his father, if living, if not, by his mother, if living,and if neither father nor mother be living, by the personhaving such property in charge; of every wife, by her hus-band, if of sound mind, if not, by herself; of every personfor whose benefit property is held in trust, by the trustee;of the estate of a deceased person, by the executor or ad-ministrator ; of corporations whose assets are in the handsof receivers, by such receivers ; of every company, firm,body politic or corporate, by the president or principal ac-counting officer, partner, or agent thereof. Every personrequired to list property on behalf of others, by the provi-sions of this act, shall list it in the same county, town, ordistrict in which he would be required to list it if suchproperty were his own ; but he shall list it separately fromhis own, specifying in each case the name of the person,estate, company or corporation to whom it belongs. Real