SEC. 5328. All real or personal property in this state, belonging to individuals or corporations, and all moneys, credits, investments in bonds, stocks, or otherwise, of persons residing in this state, shall be subject to taxation, except only such property as may be expressly exempted therefrom. Such property, moneys, credits, and investments shall be entered on the list of taxable property as prescribed in this title. (R. S. Sec. 2731.)

This section makes all property which is referred to in G. C. §§ 5321 to 5327 subject to taxation, whether it belongs to a natural person or to a corporation, if such property is not otherwise made exempt from taxation: Telegraph Co. v. Poe, 61 Fed. 449, 8 O. F. D. 158. A loan which is secured by a conveyance in fee with a lease back and the privilege of redemption is in legal effect a mortgage and is taxable as such: Patrick v. Littell, 36

O. S. 79.

Money lent by a nonresident creditor, secured by a mortgage upon Ohio realty cannot be taxed in Ohio: Meyers v. Seaberger, 45 O. S. 232.

That debts which belong to a nonresident creditor and which are secured by a mortgage on Ohio property, cannot be taxed in Ohio unless the possession of such securities has been surrendered to an agent residing in Ohio, see Jack v. Walker, 96 Fed, 578, 10 O. F. D. 1, 88 Fed. 576, 31 C. C. A. 462, 10 O. F. D. 359; Jack v. Walker, 79 Fed. 138, 10 O. F. D. 139.

Bonds coming in this state into the possession of a resident executor who derives his authority under the will by appointment of the probate court of the county of his residence, are taxable in this state, notwithstanding that the will was executed and probated in a foreign country, and the testator was at the time of his decease a nonresident of the state, and all beneficiaries are likewise nonresidents: Tafel v. Lewis, 75 O. S. 182; see Tafel v. Lewis. 1 Hosea, 455.

The fact that the property of a foreign corporation is taxed in another state does not render shares of stock in such corporation exempt from taxation in Ohio: Bradley v. Bauder, 36 O. S. 28.

Shares of stock in a foreign corporation and shares of stock in a corporation which has been formed by the consolidation of an Ohio corporation and corporations of other states, such corporations owning property in Ohio and paying taxes here upon the proportion of their property situated in Ohio, are subject to taxation in Ohio, if owned by a resident of Lee v. Sturges; Insurance Co. v. Ratterman, 46 O. S. 153; Sturges v. Carter, 114 U. S. (Supreme Court) 511, 5 O. F. D. 428.

this state:

See G. C. § 192 for the present statute with reference to the taxation of shares of a corporation.

The capital of a corporation, consisting wholly of patent rights issued by the government of the United States, is, by federal authority, exempt from taxation under the taxing power of the state; but shares of the capital stock of such corporation are not exempted by such federal authority, and are subject to the taxing power of the state: Scott v. Smith, 2 0. N. P. (N. S) 617, 15 0. D. (N. P.) 590.

Personal property in the possession of an assignee for the benefit of creditors of a manufacturing corporation, which is not being reduced to money for distribution among the creditors of the corporation, but is being held and operated, under the orders of the

insolvency court, and at the joint request of the creditors of the assignee, in the conduct of a going business, such business being conducted as it had been theretofore by the corporation itself, is subject to taxation, and it is the duty of the assignee to list such property for taxation: French v. Bobe, 64 O. S. 323.

Personal property, whether in the form of moneys, bills receivable, bonds, certificates of stock, or otherwise, held by an assignee of an insolvent debtor whose estate is being settled in the probate court, is not subject to taxation, and it is not the duty of such assignee to make return of the assets of such estate to the county auditor for taxation: McNeill v. Hagerty, 51 O. S. 255 [reversing Hagerty v. McNeill, 7 O. C. C. 388, 4 O. C. D. 647].

As to whether property in the hands of an assignee is at present taxable see provisions of Section 5372-1, G. C. 106 Ohio L., page 247.

When public lands become taxable.

SEC. 5329. All tracts of land set apart for school or ministerial purposes, and sold by and under authority of law, and all lands which are hereafter sold by the United States, shall be subject to taxation as other lands in this state immediately after such sale. School or ministerial lands shall not be sold for taxes until the purchase money therefor is fully paid, but shall be returned as delinquent, and continue on the duplicate, with the taxes of each year charged thereon, and added to the tax and penalty due when they became delinquent, until payment is made, by the purchaser or his assigns, of such purchase money, with the tax and penalty, or the lands are resold by the county auditor, pursuant to the laws provided for the sale of such lands. (R. S. Sec. 2731.)

As soon as school lands have been sold they may be subject to taxation, and Art. VI, § 1, of the Ohio constitution, does not forbid such taxation: State, ex rel., v. Purcel, 31 O. S. 352.

School lands and ministerial lands cannot be subjected to taxation before they are sold: Martindill v. Sanger, 8 O. N. P. 549, 11 O. D. (N. P.) 727.

School lands and ministerial lands cannot be sold for the nonpayment of taxes, until the purchase price therefor has been paid in full: Martindill v. Sanger, 8 O. N. P. 549, 11 O. Ď. (N. P.) 727.

Lands held by religious society, etc., under lease of more than fifteen years subject to taxation.

SEC. 5330. All lands held under lease for a term exceeding fifteen years, and not subject to re-valuation, belonging to the state, a municipal corporation, religious, scientific or benevolent society or institution, whether incorporated or unincorporated, or to trustees for free education only, and school and ministerial lands, shall be considered for all purposes of taxation as the property of the person or persons holding them, and shall be assessed in their names. (R. S. Sec. 2733.)

This section applies to a perpetual lease of school lands which are owned by the state, and which is devoted to school purposes for each township under an arrangement entered into between the United States and Ohio: Bentley v. Barton, 41 O. S. 410.

Lands which are owned by municipal corporations and which are leased for more than the period provided by this section, and which are not subject to revaluation, are, under the provisions of this section, taxable only to the extent of the interest of the lessee therein: Zumstein v. Mining Co., 54 O. S. 264; see, to the same effect, Ludlow v. Brewster, 3 O. C. C. 82, 2 O. C. D. 47 [affirmed, without report, Ludlow v. Brewster, 27 Bull. 75].

Leasehold property for a term exceeding that fixed by this section and not subject to revaluation, is to be taxed as the property of the lessee: Cincinnati College v. Yeatman, 30 O. S. 276:

A lessee under a perpetual lease, which contains no covenant to the effect that such lessee will pay the taxes, is nevertheless liable for the increase in taxes due to improvements placed by him upon such realty: Joslyn v. Spellman, 9 Dec. Rep. 258, 12 Bull. 7.

EXEMPT PROPERTY.

School houses, churches, colleges, etc.

SEC. 5349. Public school houses and houses used exclusively for public worship, the books and furniture therein and the ground attached to such buildings necessary for the proper occupancy, use and enjoyment thereof and not leased or otherwise used with a view to profit, public colleges and academies and all buildings connected therewith, and all lands connected with public institutions of learning, not used with a view to profit shall be exempt from taxation. This section shall not extend to leasehold estates or real property held under the authority of a college or university of learning in this state, but leaseholds, or other estates or property, real or personal, the rents. issues. profits and income of which is given to a city, village, school district, or subdistrict in this state. exclusively for the use, endowment or support of schools for the free education of youth without charge, shall be exempt from taxation as long as such property, or the rents, issues, profits or income thereof is used and exclusively applied for the support of free education by such city, village, district or subdistrict. (R. S. Sec. 2732.)

With reference to exemptions claimed by individuals and corporations for profit, the rule is that the right to exemption under the law should be reasonably clear, the presumption being that all property is subject to taxation by a uniform rule, to the end that all property bear its true share of the burden of government. While the court does not apply strict rules of construction in cases where religious, charitable and educational institutions seek exemp

tions, we think that such right to exemption should appear in the language of the constitution or statute, with reasonable certainty, and not depend on their doubtful construction: Watterson v. Halliday, 77 O. S. 150.

The sole power to exempt any ground from taxation is vested in the general assembly. There is no implied exemption, but it must be expressed in clear and unmistakable terms: Cincinnati v. Hynicka, 9 Ó. N. P. (N. S.) 273, 20 O. D. (N. P.) 365.

If an exception or exemption from taxation is claimed, the intention of the general assembly to provide for the exemption must be expressed in clear and unambiguous terms. It must be shown indubitably to exist. At the outset every presumption is against it. Intent to confer immunity from taxation must be clear, beyond reasonable doubt, for nothing can be taken against the state by presumption or inference: Cincinnati College v. State, 19 O. 110; Lima v. Cemetery Association, 42 O. S. 128; Insurance Co. v. Ratterman, 46 O. S. 153; Scott v. Smith, 2 O. N. P. (N. S.) 617, 15 O. D. (N. P.) 590.

The fact that officers who are charged with the duty of enforcing tax laws have construed a statute as operating an exemption, does not bind the state nor the successors of such officers: Lee v. Sturges, 46 O. S. 153; Insurance Co. v. Ratterman, 46 O. S. 153.

Land owned by a college and used for a pumping station, from which water is furnished to the college community and is also sold to outsiders at a profit, is taxable so long as the practice of vending water to persons not connected with the college is continued: Kenyon College v. Schnebly, 12 O. C. C. (N. S.) 1, 21 O. C. D. 150 [reversing in part, Kenyon College v. Schnebly, 8 O. N. P. (N. S.) 160, 19 O. D. (N. P.) 432; affirmed, without report, Schnebly v. Kenyon College, 81 O. S. 514].

The exemption from taxation of property belonging to colleges and academies, provided by this section extends to all buildings and lands that are with reasonable certainty used in furthering or carrying out the necessary objects and purposes of the institution: Kenyon College v. Schnebly, 12 O. C. C. (N. S.) 1, 21 O. C. D. 150 [reversing in part, Kenyon College v. Schnebly, 8 O. N. P. (N. S.) 160, 19 0. D. (N. P.) 432; affirmed, without report, Schnebly v. Kenyon College, 81 O. S. 514].

Under this section, residences occupied by the president and professors and janitor of a college are exempt, as also is vacant land from which no revenue is derived; but land used for agricultural purposes or pasturage is not exempt: Kenyon College v. Schnebly, 12 O. C. C. (N. S.) 1, 21 O. C. D. 150 [reversing in part, Kenyon College v. Schnebly, 8 O. N. P. (N. S.) 160, 19 O. D. (N. P.) 432, [affirmed, without report, Schnebly v. Kenyon College, 81 O. S. 5141.

Property leased to parties under an agreement requiring that they conduct therein a grammar school, which is treated as a preparatory department of the college, is not taxable while so used, but becomes taxable upon the burning of the buildings and the abandonment of the site for grammar school purposes: Kenyon College v. Schnebly, 8 O. N. P. (N. S.) 160, 19 O. D. (N. P.) 432. [Not affected by reversal in Kenyon College v. Schnebly, 12 O. C. C. (N. S.) 1, 21 O. C. D. 150 [affirmed, without report, Schnebly v. Kenyon College, 81 O. S. 514].

Under this section, houses which are used exclusively for public worship, together with the grounds which are necessary for such occupancy and use, are exempt from taxation, although they are held by a ninety-nine year lease, renewable forever: Church of the Epiphany v. Raine, 10 Dec. Rep. 449, 21 Bull. 180.

In order to be exempt, as being used for public worship, the enjoyment must be open to the public. Accordingly a parsonage is not exempt from taxation: Gerke v. Purcell, 25 O. S. 229. A camp meeting association which makes certain charges for privileges and concessions granted to persons who attend, but makes such charges for the purpose of defraying expenses and not for profit, is not, by making such charges, deprived of its right to hold exempt from taxation its property which is used for camp meeting purposes: Davis v. Camp Meeting Association, 57 0. S. 257.

The rule that statutes exempting property from taxation should be strictly construed does not permit the exemption of a vacant lot, owned by a charitable organization and upon which it is proposed to erect a building to be used for charitable purposes, notwithstanding the funds wherewith the lot was purchased were exempt, and the lot, as well as the building, will be exempt as soon as a building has been erected: Christian Association v. Spencer, 9 O. C. C. (N. S.) 351, 19 O. C. D. 249. (In this case the lot was owned by the Young Women's Christian Association.)

If property which is exempt by this section is wrongfully subjected to taxation, such error may be corrected under G. C. § § 2588 to 2590: Butler v. Commissioners, 39 O. S. 168. Houses used exclusively as places of domicile for the sisters or lay teachers of parochial schools, are "buildings connected with public colleges and academies" or "lands connected with public institutions of learning," within the meaning of section 5349, G. C., and are therefore exempted from taxation. A. G. R. 1911-1912, p. 1154.

School property exempt from taxation.

SEC. 4759. Real or personal property vested in any board of education shall be exempt from taxation and from sale on execution or other writ or order in the nature of an execution. (R. S. Sec. 3973.)

May acquire land and property.

SEC. 10093. A company or association incorporated for cemetery purposes may appropriate or otherwise acquire and hold, not exceeding one hundred acres of land; also,

take any gift or devise in trust for cemetery purposes, or the income from such gift or devise according to the provisions of such gift or devise, in trust, all of which shall be exempt from execution, from taxation, and from being appropriated to any other public purpose, if used exclusively for burial purposes, and in no wise with a view to profit. (R. S. Sec. 3571.)

An incorporated cemetery association is not relieved from an assessment for a street improvement by a statutory provision exempting its lands from taxation, such exemption being regarded as confined to taxes as distinguished from local assessments: Lima v. Cemetery Association, 42 O. S. 128.

While the lands of an incorporated cemetery association, so far as exempted, can not be sold to pay an assessment for the improvement of a street, the municipal corporation may enforce the assessment by such remedies as the statute and courts of equity afford: Lima v. Cemetery Association, 42 O. S. 128.

Burial lots.

SEC. 10101. Burial-lots sold by such company or association shall be for the sole purpose of interments, be subject to the rules prescribed by the company, or association, and be exempt from taxation, execution, attachment, or any other claim, lien, or process whatever, if used exclusively for burial purposes, and in no wise with a view to profit. (R. S. Sec. 3575.)

Companies for protecting and preserving dead bodies.

SEC. 10192. Any association organized for the purpose of preserving and protecting bodies of deceased persons before burial may purchase, or take by devise or gift, hold, and convey real estate, not exceeding one acre of land, and erect thereon suitable buildings, construct and maintain vaults, and such other appliances as are necessary to carry out its objects. Such property shall be exempt from execution, from taxation, and from being appropriated to any other public purpose, if used exclusively for the purpose herein described. (R. S. Sec. 3884.)

Burial grounds.

SEC. 10105. Lands appropriated and set apart as burial grounds, either for public or private use, and so recorded or filed in the recorder's office of the county where they are situated, or any burial ground that has been used as such for fifteen years, shall not be subject to sale on execution on a judgment, to taxation, to dower, nor to compulsory partition. But land so appropriated and set apart as a private burial ground shall not be so exempt if it exceeds in value the sum of fifty dollars. (R. S. Sec. 3578.)

Graveyards.

SEC. 5350. Lands used exclusively as graveyards, or grounds for burying the dead, except such as are held by a person, company or corporation with a view to profit, or for the purpose of speculating in the sale thereof, shall be exempt from taxation. (R. S. Sec. 2732.)

Land which has been bought for a cemetery, but is not prepared for use as such until after the day preceding the second Monday in April, is not exempt from taxation for that year, because of such intended use: Cemetery v. Brooks, 8 O. C. C. 439, 4 O. C. D. 478.

This question was not discussed by the supreme court in Watterson v. Halliday, 77 O. S. 150. The exemption as to cemeteries continues after abandonment for burial purposes until all the bodies have been removed; Watterson v. Halliday, 2 O. N. P. (N. S.) 693, 15 O. D. (N. P.) 271.

Exemption from taxation does not include exemption from assessment for a local improvement: Lima v. Cemetery Association, 42 O. S. 128. An association is not exempt from taxation upon lands which it holds and which are not being used with a view to profit, but which have never been laid out and allotted or otherwise prepared for use as a burial ground.

A building for the residence of the cemetery superintendent, constructed by the association upon the lands set apart and actually used for burial purposes and otherwise conceded to be exempt, is itself exempt from taxation. A. G. R. 1914, page 1435.

State or U. S. property.

SEC. 5351. Real or personal property belonging exclusively to the state or United States shall be exempt from taxation. (R. S. Sec. 2732.)

See, also, for exemption of United States property, appendix, § § 13793, 13801, 13805, 13810. 13819, 13823, 13825, 13827, 13831, 13834, 13840, 13842, 13844, 13846 and 13847. For mode of assessing state realty, see 82 v. 122.

Courthouses, jails, etc.

SEC. 5352. Buildings belongings to counties and used for holding courts, and for jails or county offices, with the ground, not exceeding ten acres in any county, on which such buildings are erected, shall be exempt from taxation. (R. S. Sec. 2732.)

Lands, etc., for support of poor exempt.

SEC. 5353. Lands, houses and other buildings belonging to a county, township, city or village, used exclusively for the accommodation or support of the poor, or leased to the state or any political subdivision thereof for public purposes, and property belonging to institutions of public charity only, shall be exempt from taxation. (R. S. Sec. 2732.) 103 v. 548.

This section is within the authority which is conferred upon the general assembly by Art. XII, § 2, of the constitution. It exempts from taxation an endowment fund of a college which belongs exclusively to it, and which is devoted solely to deriving an income for its support: Little v. Seminary, 72 O. S. 417 [affirming Seminary v. Little, 2 O. C. C. (N. S.) 540, 15 O. C. D. 609]. See also Meyers v. The Benjamin Rose Instituti. 92, O. St. 000.

Residences of bishops, priests and sextons are not exempt from taxation, under this section, although they are used in part for religious and charitable purposes: Watterson v. Halliday, 77 O. S. 150 [reversing Watterson v. Halliday, 2 O. N. P. (N.S.) 693, 15 O. D. (N. P.) 271].

A library association which is formed for the purpose of "the diffusion of useful knowledge," which is open to all persons upon equal terms without any distinction and whose income and revenues are devoted to such purposes and objects is an "institution of public charity only" and as such is exempt from taxation within the meaning of this section: Library Association v. Pelton, 36 O. S. 253.

An association which extends relief only to its own sick and needy is not a public charity, within the meaning of this section, and is not exempt: Morning Star Lodge v. Hayslip, 23 O. S. 144,

Property used for support of children's home exempt.

SEC. 5353-1. Property, real, personal, and mixed, the net income of which is used solely for the support of institutions used exclusively for children's homes for poor children, the real estate on which said institutions are located, and the buildings connected therewith, shall be exempt from taxation. (106 v. 179.)

Armory buildings, etc.

SEC. 5354. Buildings belonging to and used exclusively for armory purposes by lawfully organized military organizations which are fully armed and equipped at their own expense and lawfully made subject to all calls of the governor for troops in case of war, riot, insurrection or invasion, and the land owned and used as sites for the armory buildings of such military organizations, not leased or otherwise used with a view to profit, and moneys and credits appropriated solely to sustain, and belonging exclusively to, such organizations, shall be exempt from taxation. (R. S. Sec. 2732.)

Fire engines, etc.

SEC. 5355. Fire engines, property and other implements used for the extinguishment of fires, with the buildings used exclusively for the safe keeping thereof, and for the meeting of fire companies, whether belonging to a township, city or village, or to a fire company organized therein, shall be exempt from taxation. (R. S. Sec. 2732.)

Market houses and halls.

SEC. 5356. Market houses, public squares or other public grounds of a city, village or township, houses or halls used exclusively for public purposes or erected by taxation for such purposes, notwithstanding that parts thereof may be lawfully leased, shall be exempt from taxation. (R. S. Sec. 2732.)

Public ground used "for public purposes" is exempt from taxation: Cincinnati V. Hynicka, 9 O. N. P. (N.S.) 273, 20 O. D. (N.P.) 365. Affirmed without opinion, 84 O. St. 446. Public ground upon which is erected warehouse operated by a railroad company is not used "for public purposes" within the meaning of the statute exempting public grounds from taxation: Cincinnati v. Hynicka, 9 0. N. P. (N. S.) 273, 20 O. D. (N. P.) 365.

a

Public lands of a city when not needed for public purposes may be leased by the city for private purposes; during such diversion from public use such grounds are taxable: Cincinnati v. Hynicka, 9 O. N. P. (N. S.) 273, 20 O. D. (N. P.) 365.

The use by a coal company of river wharf ground which belongs to a city. for handling coal is not for an exclusive public purpose within the meaning of the statute exempting from taxation public grounds used "for public purposes": Cincinnati v. Hynicka, 9 O. N. P. (N.S.) 273, 20 O. D. (N. P.) 365.

The property of a municipal corporation which is not used for public or governmental purposes, is not exempt from taxation, and accordingly if such land is leased for private purposes, it is not exempt from taxation, although the income thereof may be applied to a public purpose: Cincinnati v Lewis, 66 O. S. 49.

The public property which is exempt from taxation by the laws of Ohio does not include all municipally owned property, but only such public property as is emploved in the exercise of some governmental function: Railway v. Roth, 13 O. N. P. (N. S.) 633.

Water works, etc.

SEC. 5357. Works, machinery, pipe-lines and fixtures belonging to a city or village and used exclusively for conveying water to it, or for heating or lighting it, shall be exempt from taxation (R. S. Sec. 2732.)