7

1853.

property shall be listed in the county, town, or districtwhere it belongs ; personal property, moneys, and credits,except such as is required to be listed otherwise, shall belisted in the county, town, or district, where the owner re-sides ; the property of banks or bankers, brokers, stock-jobbers, insurance or other companies, merchants, andmanufacturers, shall be listed in the county, town or dis-trict where their business is usually done: Provided, that in proviso,the counties of the Military Tract owners of real estate shallnot be compelled to return the same if they desire it go tosale, and so inform the assessor.

§ 5. Property held under a lease for a term exceeding Exempted prop-ten years, belonging to the state, or to any religious, sci- ertyl '“* d -entitle or benevolent society or institution, whether incor-porated or unincorporated, and school and ministeriallands, shall be considered, for all purposes of taxation, asthe property of the person so holding the same, and shall be Nlisted as such, by such person, or his agent, as in other cases.

§ 6. Each person required to list property, shall make certified state-out, sign and deliver to the assessor, when required, a cer- loualproper**tified statement of all the personal property, moneys, re ' iUlrl ' ,ucredits, investments in bonds, stocks, joint-stock compa-nies, or otherwise, in his possession, or under the controlof such person, which he is required to list for taxation,either as owner or holder thereof, or as guardian, parent,husband, trustee, executor, administrator, receiver, ac-counting officer, partner, agent or factor. Personal pro-perty shall be listed with reference to the quantity on handand owned on the first day of May in the year for whichthe property is required to be listed, including the proper-ty purchased on that day.

§ 7. Such statement shall truly and distinctly set forth: wuat statement

First. The number of horses, and the value thereof. sh ” u contoln -

Second. The number of neat cattle, and the value thereof.

Third. The number of mules and asses, and the valuethereof.

Fourth. The number of sheep, and the value thereof.

Fifth. The number of hogs, and the value thereof.

Sixth. Every carriage and wagon, of whatsoever kind,and the value thereof.

Seventh. Every watch and clock, and the value thereof.

Eighth. Every piano forte, and the value thereof.

Ninth. The value of the goods and merchandise which /such person is required to list as a merchant.

Tenth. The value of the property which such such per-son is required to list as a banker, broker or stock-jobber.

Eleventh. The value of materials and manufactured arti-cles which such person is required to list as a manufacturer.

Twelfth. The value of moneys and credits required tobe listed.