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An Act to provide for Levying, Assessing and Collecting the Revenue. 1860 61 (1860.12)

handle is hein.slavery/ssactsmo0231 and id is 1 raw text is: RECORDERS-REVENUE.                          61
RECORDERS.
AN ACT to amend an act entitled an act to establish Recorders' Offices, approved No-
vember 23, 1855.
Be it enacted by the General .d1ssembly of the State of Missouri, as
follows:
§ 1. That the twenty-ninth (29th) section of the act entitled  an act
to establish Recorders' offices, approved November 23d, eighteen hundred
and fifty-five, be and the same is hereby repealed.
This act to take effect from its passage.
Approved January 26, 1861.
REVENUE.
AN ACT to provide for Levying, Assessing and Collecting the Revenue.
ARTICLE I.
§ 1. Objects of taxation.           § 5. Personal property owned outside of
2. Property exempt from taxation.        owner's county, where assessed, and
3. Bonds, notes, &c., not taxable for the  also owned outside of this State;
year in which the sales were made,  how fact as to character of the prop-
or when due for manufactures, not   erty to be determined.
taxable for the year in which said  6. Rate of taxation.
manufactures were made.         7. Auditor to apportion revenue to the
4. Notes due for real estate not taxable for  different funds.
the year such real estate was sold.
Be it enacted by the General .Ilssembly of the State of Missouri, as
follows:
§ 1. For the support of the government of the State, the payment of
the public debt, and the advancement of the public interest, a tax shall be
levied on the following objects: All free male persons over the age of twen-
ty-one and under fifty-five years of age; all lands and lots of ground in-
cluding the improvements thereon ; all slaves; gold and silver plate ; all
libraries over the value of two hundred dollars, except such as belong to Sun-
day schools and Bible societies ; pianos ; household property over the value
of two.hundred dollars ; pleasure carriages of all kinds ; horses, mares, and
geldings over the age of one year ; all work-oxen and cattle over the age of
one year ; all hogs and sheep over the number of fifty each, mules, asses,
and jennets, twelve months old ; clocks and watches,. with their chains, seals,
and appendages; shares of stock in incorporated companies at their cash
value, excepting manufacturing companies, the property of which alone
shall be taxed ; all money on hand, or deposited with banks or other incor-
porated companies, brokers, exchange dealers, or other persons, for safe
keeping or other purposes, excepting such. money on hand, or so deposited,
as has been borrowed, and for which bonds or notes have been given ; all
money loaned at interest, whether secured by bills of exchange, bonds, notes,
. or otherwise, upon solvent persons or corporations; all State and county
bonds, other than those of this State; all State and county bonds, and other

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