I, ALGERNON S. PADDOCK, Secretary of the Territory of Nebraska, do hereby certify that I have this day delivered to TAYLOR & MCCLURE, Public Printers, true and correct copies of all Laws, Joint Resolutions and Memorials now on file in this office, passed at the Ninth Session of the Legislative Assembly of the Territory of Nebraska, begun and held at Omaha City, on the seventh day of January, in the year of our Lord one thousand eight hundred and sixty-four. GENERAL LAWS. AN ACT To revise "An Act to Provide for the Valuation and Assessment of the Real and Personal Property, and for the Levying and Collection of Taxes in the Territory of Nebraska," Approved January 11, 1861. SECTION 1. Be it enacted by the Council and House of Representatives of the Territory of Nebraska, That the following classes of property shall be exempt from taxation, and may be omitted from the list herein required to be given: First. The property of the United States and of this What property Territory, including school lands. Second. The property of a county, incorporated city or town, or school district, when devoted to the public use and not held for pecuniary profit. Third. Public grounds, by whomsoever devoted to the public use, and including all places for the burial of the dead. Fourth. The engines and implements used for extinguishing fires, with the grounds used exclusively for their buildings and for the meetings of fire companies. Fifth. The grounds and buildings of library, scientific, benevolent and religious institutions, or societies devoted solely to the appropriate objects of these institutions, not exceeding three acres in extent, and not leased or otherwise used with a view to pecuniary profit. Sixth. The books, papers, furniture, scientific or other apparatus pertaining to the above institutions, and used solely for the purpose above contemplated, and the like property of students in any such institutions, used for the purposes of their education. Seventh. Money and credits belonging exclusively to such institutions, and devoted solely to sustaining them, but not to exceed in amount the sum prescribed in their charter or act of incorporation. Eighth. Animals not specified in the next section; the wool shorn from the sheep of the person giving the list, and his crop harvested within one year previous to the exempt. exempt. What property listing; private libraries not exceeding one hundred dollars in value, and family pictures; the kitchen furniture of each family, the beds and bedding requisite for the use of the family, and one bed and bedding thereof for each single person not a member of another family; the apparel of every person and family, actually used for wearing, with all food provided for each family; but no person for whom a compensation for board or lodging is received or expected, is to be considered a member of a family within the intent and meaning of this act. What property taxable-enu. meration. Ninth. The polls or estates, or both, of persons who by reason of age or infirmity may, in the judgment of the assessor, be unable to contribute to the public charge, such opinion being subject to revision by the county board of equalization. SEC. 2. All other property, real and personal, within this Territory, is subject to taxation in the manner herein directed; and this section is intended to embrace lands and lots in towns, including lands bought from or donated by the United States and from this Territory, and whether bought on a credit or otherwise; ferry franchises and toll bridges, which, for the purposes of this act, are to be considered as real property; horses and neat cattle, mules and asses, sheep and swine; money, whether in possession or on deposit, and including bank bills, money, property or labor due from solvent debtors on contract or in judgment, and whether within this Territory or not; mortgages and other securities, and accounts bearing interest; stock or shares in any bank or company incorporated by this Territory, or any other State or Territory, and situated in or transacting business in this Territory; public stocks, loans, household furniture not exempted, and including gold and silver plate, musical instruments, watches and jewelry; private libraries for their value over one hundred dollars; pleasure carriages, stage hacks, omnibuses and other vehicles for transporting passengers; wagons, carts, drays, sleighs, and every other description of vehicles or carriages; boats and vessels of every description, wherever registered or licensed, and whether navigating the waters of this Territory solely or not, if owned wholly or in part by persons who are inhabitants of this Territory; annuities, but not including pensions from the United States or any other State of the Union; money invested in manufactories, including buildings, machinery, and materials; all moneys used in merchandizing; personal property of every description belonging to persons or companies doing freighting or transporting business across the plains shall be valued at the usual prices of similar property at the time and place of listing, and shall be assessed at the respective places of residence of such person or persons; to gether with all other property not above exempted, though not herein specified. fiaed. SEC. 3. The term "credits," as used in this act, includes "redits" de every claim and demand for money, labor, or other valuable thing; and every annuity or sum of money receivable at stated periods; and all money in property of any kind, and secured by deed, mortgage, or otherwise; but pensions from the United States, or any State, are not included in the above terms. at its cash value $1,000. SEC. 4. All taxable property, personal and real; shall be Property to be listed and valued each year, at its actual value at the place listed annually of listing, the same beginning with the year 1864. That in in money-exthe assessment of real property, used and occupied exclu-emption of sively for agricultural purposes, and other than lots situated within the limits of any city, town or village, the assessor shall not value the same higher by reason of any improvements thereon made exclusively for agricultural purposes, unless such improvements exceed the sum of one thousand dollars, when such excess only shall be assessed. blanks when furnished. SEC. 5. On or before the first Monday of February in Assessor's each year, the county commissioners of each county are and by whom required to furnish the precinct assessors with suitable notices and blank forms for the assessments, and such instructions as may be needful to secure full and uniform assessment and returns, and at the same time furnish each precinct's assessor a list of all the entered lands in his precinct subject to taxation. they shall con SEC. 6. The list of each person shall contain, first, his Tax lists--what lands by townships, range and section, and any division or tain. part of a section lying in the county in which the list is required. And when such parcel of land is not a congressional division or subdivision, it shall be listed and described in some other mode, sufficient to identify it; and his town lots, naming the town in which they are situated, and their proper description by number and block, or otherwise, according to the system of numbering in the town; his personal property by the following particulars: amount of capital employed in merchandise, amount of capital employed in manufacturing, number of horses, number of mules and asses, number of neat cattle, number of sheep, number of swine, number of carriages and vehicles of every description, amount of moneys and credits, amount of taxable household furniture, amount of stock or share in any incorporated company or company not incorporated, amount of all other personal property not exempt by law and not enumerated, the number of polls. tended. SEC. 7. The above list of items may be extended at the Lists may be exdiscretion of the county commissioners, so as to obtain such facts as they may deem desirable. |