debtors, on contract, or judgment, property situated in this territory, belonging to any bank or company, incorporated or otherwise, public stocks or loans, household furniture, including gold and silver plate, private libraries, exceeding one hundred dollars in value, carriages, stages, hacks, wagons, farming utensils, machines and machinery, and mechanics' tools, for their value over one hundred dollars, boats and vessels of every description, wherever registered or licensed, and whether navigating the waters of the territory 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, nor salaries or payment expected for services to be rendered.
Sect. 4. Every inhabitant of this territory, of full age and sound mind, shall assist the assessor in listing all property subject to taxation in this territory of which he is the owner or has the control or management, in the manner hereinafter described. The property of a ward is to be listed by his guardian; of a minor by his father if living, if not, then by his mother if living, and if not, then by the persons having the property in charge; if a married woman, by herself or husband; if a beneficiary for whom property is held in trust, by the trustee; and the personal property of a decedent, by the executor; of a body corporate, company, society, or partnership, by its principal accounting officer, agent, or partner. Property under mortgage or lease is to be listed by and taxed to the mortgagor or lessor, unless it be listed by the mortgagee or lessee.
Sect. 5. Commission merchants and all persons trading on commission and assignees authorized to sell, when the owner of the goods does not reside in the county, are for the purposes of taxation to be deemed the owners of the property in their possession.
Sect. 6. Any person required to list property belonging to another, shall list it in the same county in which he would be required to if it were his own (except as herein otherwise directed); but he shall list it separately from his own, giving the assessor the name of the person or estate to whom it belongs; but the individual property of a person deceased, belonging to his heirs, may be listed as belonging to his heirs without enumerating them.
