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The Jeffersonian Democrat. (Chardon, Ohio) 1854-1865, September 16, 1859, Image 1

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democrat
J. 0. CONVERSE, Proprielor.
21 tllccklQ Newspaper, Dtcotcb to llje Dissemination of tlcpnbliran Principles, education, tmptranct, Cittratnrf, Hgricnltnre, anb tl)t JTttus of tljt Dari.
TERMS $1, SO per Annum,
VOL. X., NO. 37.
CIIARDON, GEAUGA COUNTY, OHIO, FRIDAY, SEPTEMBER 10, 1859.
WHOLE NO., 505.
00tltlttt
mm
ilje Jtfftrsonian Democrat
is runi.isuEn eveut Friday moh.nino.at
CHARDON, Geauga County, Ohio..
dirtclly over tie Drug Store ol Conk , am
Men, weit tide of the Public Unuari.
TERMS.
V paid in advance, $1 50
If not paid within the year, 2 00
Jr.Vll k i n :1a of merchantable produce token in
payment, at lho market price.
.No paper discontinued until nil arrearage,
art paid, except at the option of the Publisher.
RATES OK ADVERTISING.
t.iJAt. AnVERTiSKMCN is will be inserted a, fob
lit,:- T)l et. 1 tcpi-irc, first iii-crtion; each sub
sequent insertion, I'S cts. a scpiare.
D "sisrss AutrcKr.sLMt.xrs will be inserted at
Oie following rates:
One Square three insertions, $1 00
" " two months, 2 2S
u " three months, 3 00
" " six months, 4 oo
" " one year, C 00
Half column six 'mouths, 12 00
" " one year, 18 00
One column six months, 20 00
' " one yenr, 40 00
fcrBusincss Cards of not over 0 lines, for
one yenr, $3 00
Advertisements should he mnrUr-l the num
ber of limes they nre designed to he inserted; those
n A S3 imrked, will he continued until ordered out,
on 1 charged uccordiug to the above terms.
Tne privileges of yenrly advertisers will be con
filed to their regular business.
Attorneys will bo holden for the price of inserting
a..lvrtHe:uenta brought bv tbetn.
Wrll ciminutiicn lions must be addressed to the
proprietor, (postage pud,) to receive attention.
i
LIST OF PUBLIC OFFICERS
H01ACE WILDER...
n vuiH c v i) w
I'Ermt nrrcucocK-
M. C. CANKIKLD
F-. O. WHITK
VM. N. KICKN Y
C.C. Kir.l.D
tl. N. Sl'KNCBR
J.. C. LUDI.OW
H. K. SMITH
J. S. CI.EVK1VND-.
.. ..' .District Judge
, S.'utnior.
.. Reprnsenlnltvo
Probate Judae.
i SlicrifT-
Clerk.
Auditor.
Treasurer.
Recorder.
..Pro. A ttorney.
- Coroner.
HAKRH (iOUI.D
Auevioneer.
J. t). VOR AI-I
J. V. WHITNEY
School Examiners
K. n. DEN TON
J. V. WHITNEY
Ei-
MARSH SMITH
B. U. WOODIJI.'RY
Commissioners
S. C: DOUGLASS, J
GEO. MANLY, J
A. RICHMOND.
-Directors of Infirmary.
BUSINESS DIRECTORY.
E. V: CASH i: I, D ,
Ceaeral Insnrnnce and Collection A sent.
CitAltDjN, Oiiiu. 4l"J-!y
L. A. II A M I L T O N ,
V h i s i c i it ii a ii d Siirscon,
CulRDO.t, GEAUaA COI'MTV, OlllO
ttffies at his residence, a few doors south of the
Public Square.
April 29, 1359.
45)l
F O R R I S T At SMITH,
Attorneys and Solicitor!.,
Cbardon. Gcausa Uoi'Jtv, Ohio.
W. O. FoRRisr practises
in the U S. Cuiirts for
lh N. District of O.
II. K. Smith is Noinry
fV.ilie and Prosecut
ing Any. for Geauga
OII-'e, 2J dior South of B iuk.
ISM.
Miyt
4SG-tf
PHELPS AND THRASHER,
Attorucys-itt-Law,
fftcx ON Maim S rater. Opposite Chase's Hotel,
Cuasuon, Ohio.
Jia 23,1859.
D. W. TAX FIELD,
ATTORXEV AT LAW, will practice in all the
Courts of Rucurd in this and adjoinim? couuiies.
WTv)di:e directly over lho Store ol Rexfurd &.
Cinfield.Chardjn, O 4i1 ly
WILLIAM ROBERTS
Boot and Shoe Shop,
Over C. Kmuwi.e' Uin.tcss Shop.
Chtrdon, tub. 11, loS'J.
474-tf
WILKI1MS & KELLEY,
Osoeral dealers in Groceries. Ifnrdwarc, Dye
Stuffs, Flour, Fish, Yankee Notions, oj-e,
Slort Union B'.ork, CA'irJu. , Ohio.
L. PATCH,
DENTIST,
w
ILL be in Chordun on the first Tuesday ol
each month. Koom alUhase s Hotel.
Braineid A IturriUt-e, Cleveland, Ohio,
JJESIGNF.KS &. LITHOGRAPHERS.
ENGRAVING ON WOOD,
BjoIc Illustrations, liiiihliiiirs. Herpes nnd other
block, Ornamenlal Borders, l.i-tlers, Viirneiies.
Agricultural aud Commercial Cuts in lints. Seals,
fclsmpi, aud Machinery, in every varic-iy of Style.
50ii I
UNITED STATES AN D FOREIGN
PATENT AGENCY,
No. 8 Bank Stbtxt, Cleveland, Ohio.
We are prepared to transact buMiiesi of every
description, relating tolavcnlioiis. Drawings, Ca
veats, Specifications', Patents, Infringements and
the Patent Laws.
BRAINEHD& DURRTDOE,
SOlif KoLiciToits or Pathnts.
PRIOR, HOLCOMBE &- CO.,
IMrOKTERS AND WHOLESALE DEALLB8 IX
Foreign and Uomcsfic Drugs,
CHEMICALS, &.c.
No. SIS Fulton Street,
Near Greenwich Street,
SHojJmb. . j NEW-YORK.
W ia. B. Clisinberlm,
503lf
C, H. Hamilton. W.Comstock
HAMILTON & COMSTOCK,
General Produce, Forwarding itud Com
missiou .lleichauls,
No. 57 North Levee and 8 Com sierial Street,
Het. IvushiHZtuii A ueu tie una Vine.
6T. LOUIS, MO.,
Consignments ol Butter and Cheese solicited.
May 6, 1859. 4 86-1 y
It. &. N. DART & CO.,
Importers and Jobbers ol' Dry ;ood,
23 WAttREX STJ1LUT, N.V.
K Largo Assortment of Cloths, Cassitncres,
VestiagH, Twocds, Dress Trimmings, Kibboiia,
Wliiie Goods. Hosiery, YauUuc Nulious, &c.
March II, 13W. 478-lf
BURNETT HOUSE,
Cor. Of Onlitrlo A Prospect Sis.,
CLEVELAND, O.
THE Undersigned have filled up the above
named House, at much cxpenee. w ith Severn
Five Comfortable sud Pleasant Rooms. The fur
nishings are nil new, which, with iheir Taule, they
daaign shall uol be surpasbed in this or uoy odicr
cily.at their cuailueoi O.ne Dullau rta Day.
Vr Tlie patronage of a discriminating public
wodwr in pursuit of business or feeasi he is re
uecUully solicited. Willing lo abide their devi
run as loihe result of their efforis.
. nULNm'&lkNiUl,rfOorieJors.
LAWS OF OHIO.
(Published by
[No. 206.]
AN ACT
y
b'or tho Assessment and Taxation of all
Property in this Statu, ami lor levying
Taxes thereon according to Us Iruo value !
in money, j
Section. I. licit enacted by the Gen-
erol Aaaemblu of the Stute of Ohio. That
nil property, real or peiAonal, in this Stale, j
all mi vs.'credits. investments in hninU .
locks, joint stock companies, or otherwise, '
nt iiurvms lesidinir therein : the nretierlv I
of corporations now existing or horcullor ,
cieated, anil lho property ot till batiks or 1
bunking coinpanh s.uow existing or hereafter 1
and ol all Imnkeis, except such us1
is liereiualter t-xpresslv exempted, shall lie ;
subject to tnxaiion t and such iiriuiertv. ,
inonevs. ci'eiliis.invosiinutits in bonils.siocks.
joint stock companies or otherwise, or the I
value thereof, shall ho entered on lho list :
of tnxublo properlv, for that purpose, in the I
manner iirosci ibed bv this act. I
Pre" The terms "real Dionertv ' and
land," wherever used in this act. shall bo
held to tlleall ami iucllldo tint Otlly the land
i. ... ... i i .... i..,. ..,i,..
wise, with all tl.inon eonlaitiod therein, but
nlai. oil l.i. I I.I ....b u U...I ,(., ,-.. 1
,... ,... ,,,' n. ,.... .!,.,, ...,.,-
kind thereon, und all rights and privileges
bulonrriu jj.or in any wise appertaining thorn
to, 1 he term "investments In bonus,
whenever used in this act, shall ho held lo
mean and include all moneys invested in
hoods, of whatever kind, whether issued by
iucorpoiatod or unincorporated companies,
l" .IB, I'l'ICB, nail ll to, l,-M.'-,o. o.u-.-o. ,
.i. ,: I i. ib s. ,.!..
hehfbv persons residing in thisstulo, wl.eth-j
utjii. a.,-, h ,
or for themselves or as guardians, trustees
or agonts. Tho term " investments in
stocks," wherever used in this act, .ball bo
held to mean and include all moneys inves
ted in the public stocks of this or any other
state, or of the United States, or ill any as
sociation, corporation, joint stock company
or otherwise, the stock or caphal of wnic.ii
is or may be divided into shares, which are
transferable by each owner, without the con
sent of tho other pin tneis or stockholders,
for the taxation of which no special provis
ion is niadu by this act, hold by persons re
siding in Ibis state, either for themselves,
or (is guardians, trustees or ngenls. The
term oath" wherever used in Ibis uct. shall
he hold lo mean oath or ullirmntion. Every
word in this uct importing tho musculiu,
gender, may extend und bo applied to fe
males us well ns males. The term "per
sonal property" wherever used in this act.
shall bo held to luetin ami include: 1st
Every taugihlu thing being the subjuct of
ownership, whether uiiiinato or iunuimnto'
other than money, nnd not forming part of
any parcel of real property as hereinbefore
defined. 2 J. The capital Block, undivided
profits, and all other means, not forming
part of the capital Block of every company,
whether incorporated or uninuorporated.
and every share, portion or interest in such
stock, pel. lils or means, by whatever name
tho Bnuio may bo designated, inclusive of
every sharo or tinrtion, rie-lit or interest
either l.ical or onuitublo.in and to every shin,
vessid or boat, ut whatsoever unmoor do-
scription.usuil or designed to be used either
exclusively or partially in navigating any nt
tho waters within or bordering on this .Stale
whether such ship, vessel or boat, shall be
within the jurisdiction of ibis State or else
where, und whether tho same shall have
been enrolled, registered or licensed ut any
collector's office, or within any collection
district in this Slato or not. Tho term
"money," wherever used in this act. shall bo
held to moan and include gold and silver
coin, and bank notes in ucttial possession of
solvent banks, and every deposit which the
person owning, holding in trust or having
tho beneficial interest therein, is entitled to
withdraw in money, on demand. Tlio term
"credits" whenever used iu this act, shall bo
hold lo mean tho excess of tho Bum ot all
legal claims and demands, whether for mon
ey or other vulmiblo thing, or for labor or
soi vice duo, or to becomo due. to tho person
liable lo puv taxes tbnronn, including de
posits in baiiks or with poisons in or out of
this stalo, other than such us aro held to bo
money us hnroinboforo defined by this sec
lion, when added lngetlier.(eslimaling every
such claim or demand at its true valuo in
monev.) over and above the sum of local,
bona iido debts owing by such ptiisnn. Hut
in making up tbo sum of such debts owing,
ibero shall bo taken into account no obliga
tion to uny mutual insurance company, nor
nny unpaid eubsctiptinn to tho capital stock
of any joint Block company, nor any sub
scription for any religious, scioiitifio.litoriiry,
or charitable purpose; nor' nny nsknowl
odgmncut of uny indebtedness unless found
ed nn some consideration actually received
and believed ut tiio timo of making such
acknowledgment to bo o full consideration
thorotui : nor any acknowledgement of debt
made for tho purpose of diminishing tho
amount ot credits to bo listed for taxation ;
nor any greater amount or portion of any
liability us surety, that tbo person required
to make tho statement of such credits be
lieves thai such buroly is in equily bound,
and will bo compelled to pay, or lo contrib
uto, in caso there ho no securities : provided.
that pensions receivable from tho L tilled
States, or from any of thuin.sularlos or pay
ments expected to bo received lor labor or
services to bo performed or rendered, Bhall
not bo hold to bo annuities within tlio moan
ing of Ibis act.
Bee- 3. That all property described In
this section to tho extent heroin limited
shall bo exempt fiorn taxation, that is to
say, 1st, All pulilio school houses and
houses used exclusively for public worship,
tho books and fuiuituro therein, and the
grounds attached to bucIi boilings necessary
for tho proper occupancy, use and enjoy
ment of the same, and not leased or other
wise, used with a viuw to profit. All public
colleges, public academies, all buildings
connected with tho same, and nil lands. con
nected with publio institutions of lo'truing.
not used with a viuw to profit. This pro
vision shuli not extend to leasehold estates
of real piopurty, buld uutler tho authority
of uny college or univorsily of learning
this state. 2d. All lands used exclusively
us grave yards or grounds for burying tbo
doud, except such as nro held by any person
or persniiB, company or corporation, with
view to profit, or for fbo purpose of spocti
lation in tho sale thereof. 3d. AH property,
whether real or personal, belonging exclu
sively to this slato, or lho United States.
4th. All buildings belonging to counties
used tor holding courts, for jails, or for
county t Oiocs, with tho ground, not oxcoed
i"g iu uny county ton acres, ou which such
buildings sou erected. 6th. All lands,
houses, und other buildings belonging
uoy county, township or town, used exclu
sively for ihu aooouiiuudaiioa or support
I
i
iug t any town, or lo any 1ro compnny or
I eaniiod therein 8th, All market-houses
town, uii'l used exclusively lor convoying I
water lo such town. Dili. Eioh individual
tlio pour, Gil). All buildings. belonging to
institutions of purely public charity, tngnlh
or with tbo lutid actually occupied by tuch
institutions lint lensod or otherwise usul,
with a view lo profit, nnd nil moneys nnd
credits npptnprtated solely to sustaining,
and belonging exclusively to (ucli inslitu-
Til, A I H.-.,.,i. mil I rttlii.f int.
i .',. .,i r.. ,h .,;, .,,1.1,, .,.,. i
fires, with tbo buildings used exclusively
for tlio safe keeping thereof, and for ilio
mooting of firo companies, whether belong-
pulilio squares or ollior public grounds, 1
l"ii or township lioiisui or h.ills. usuil ex
clnsively for public purposes, tin J all woi Kb, .
machinery anil fixtures belonging lo any
in tins state may nolo exetnpi troin taxiiiiiin
personal property of nny dofcriplion of ,
wmcu sucn iniiivniiiai is tno actual owner,
"ot en:ooci:ng ntty miliars in vaiuo ; nn per-
son snail no leqnircn to nai a greater por
ti'iu of any credits than ho believes will bo
received, or can bo collected, nor tiny great-
l'"r""" " " ' "P"" u,"i
I""'""'' - ;
i,cV' U ""' '"
paid at tho tiin.i of such listing! tin person !
"""" auroqu ... ... ...cue... a.................
us a part ot tho personal property, moneys
credits investments
in bonds, joint stock
compauius' or otherwise, which bu is requir
ed lo list, any share or portion of the capi
tal stock or" property of any company or
corporation, which is required to list or ro-
turn its cnoital and protierty for taxation in
this slate. Tho taxes upon banks, banking
companies, and all other joint slock com-
panics, or corporations, of whatever kind,
: . . . .
Ii'"-"' ou collected, m
pursuance ni ine
l"lms" ' 8 " a "cl-u" "." ""u
i.-.v. .a ub.i sue h hank or hank nrr cutnnanv.
. ..... .. i. l.. I;.... nr h .......
or o: her joint stock, company or corporation
was, by lormer laws, required to pay.
BY WHOM. WHERE, AND IN WHAT MANNER
PROPERTY SHALL BE LISTED.
of
a
in
oi
Snc. 4. Every person of full ugo und
sound mind, not a married woman, shall
list tho real proporty of which bo is lho
nwuer, situate in the county in which ho ro-1
Bides, the personal property of which ho is
the owner, and all moneys in bis possession;
uuu ..o tiiuii C..I.OV .... ......o, ii'u'n,ii
loaned or otherwise controlled by hi.n, as
agent or attorney, or on account .of any oth-,
e. pe.s.... o. pu.oo.,., um.,.,..,j ... w ..
lion whatever, and all moneys depobiled
subject to his order, chock or tlratr, und
credits due from, or owing by any person
or persons, body corporate or politic, whoih-
or in or out of such county. Tho property
Ol every warusnaii ooiistou oy ins guaroiau;
of every minor child, idiot or lunatic hav
ing uo other guardian, by bis father, if liv
ing , if not, by his ino her, if Itviug, und it
neither lather nor mother bo living, by the
riomon hnvioir Koch i.ionertv ioeharco: of
every wile by her husband, if of sound mind,
if not. by herself j of overy person for whoso
hendlit property is held "in trust, by tlio
of every estate of a deceased per-
son. by lho executor or ndinitiistrator; of:
wliooo assets nro in tho hands
of receivers by such receivers; nl every com-!
pany, firm, body politic or corporate, bv the
president or principal accounting, ofiieor,
partner or agent ihoreot. livery person
retitnre
U to l.si property on uouuii oi oineis.
by the provisions of Ibis act. shall ba. in the
same township in which ho would be requir
ed to list it. it such properly were his own ;
but bo shall list it separately from bis own,
specifying in each caso tho name of tho per
son, estate, company, of corporation, to
whom it belongs ; and all real property and
merchants' and manufactures' Block, and all
lho articles enumerated in the sovonth sec
tion of ibis act. and nil personal properly
upon farms aud real property not in towns,
shull be returned lor taxation, and taxed in
tho township and town in which it is situa
ted ; and nil other personal propel ty, ex
cept bucIi as is taxable for slate purposes
only, shall ho entered fur laxulion in tho
township or town in which the pel gin
charged with lliu tax thereon resided, nt the
timo a list thereof was taken by tbo assessor,
if such person reside in tho county where
such pi opurty was listed ; and if not, then
bucIi property shall bo entered for taxation
und taxed in lho township where situated
when listed, anything in this act to tho con
trary notwithstanding.
Sec. 5. I'rnpurtv held under a loato for
a term exceeding fourteen years, belonging
to the state or to any religious, scientific or
benevolent srcioty, or institution, whether
incorporated or unincorporated, nnd school
and ministerial hinds, shall he considered,
for all purposes of taxation, ns lho properly
ot lho person so holding the samo. and sha'l
bo listed as such by such person or bis agent,
as iu ether cases.
Sec. 0 Kaoh person required by this net
to list property, shall make out and deliver
lo tho assessor, when requirod, or within
ten days thoroafler. a statement, verified by
his oul'h or ufl'ii tnation of all tho personal
property, moneys, credilB. investments in
bonds, Blocks, joint stock companies, or
othoi wiso. in his possession, or undjr lho
control of such person, of lho timo notice
was ivon him by tho assessor, to muko out
such B'.utoment, and which.by tho provisions,
of this uct, ho is required to list for luxation
either as owner or holders thereof, rr as
guardian, parent, husband, trustee, execu
lor, administrator, receiver, accounting offi
ce!', partner, agent, or factor.
Sec. 7. Such statement Bhall truly and
distinctly sot forth, first, tho number of
horses, and tho valuo thereof! second, the
number of neat cattle, and tho value thereof;
third, tho number of mules and usses, and
tho valuo thereof; fourth, tho number of
sheen, and tho valuo thereof; fifth, tbo num
ber of hogs, and tho valuo thoroof; sixth,
every pleasuro carringo of whatsoever kind,
and the valuo thereof; sovonth, tho total
valuo of all other articles of personal prop
erly which such person is by this net re
quited to list ; providud, that if such per
son 6hull exhibit to tho assessor tho aniiuuls
or other u nicies of porsonal property above
enumerated, tho value of such proporty so
inhibited may bo omitted in such sia'cmenl.
and the ussessnr shall in such casus deter
initio tbuir value without reqtiiung tho oath
of tho person making such statement us to
tho value thereof, nnd such person shall
that casu bo required only to make outlier
allii tnation lo tho vuluo of lho remainder
tbo personal properly which he is required
to list t eiL'ot, ovory gold ami silver watch,
and the valuo ihoreot ; ninth, every piano
forte, and Ihu valuo thereof; tenth, lho
value of tho goods and merchandize whioh
such person is required lo list as a mer
chant elovonth, lho valuo of tha property
which such person is required to fist as
banker, broker, nr stock jobbor ; twelfth,
lho valuo of lho materials and manufac
tured articles which each poison is required
to list as a manufacturer; thirteenth, tho
valuo of money, and credits required 19
listed, including all linlnnco of bonk ac
counts) fourteenth, lho valuo of tho mon
eys invested in bonds, stocks, joint stojk
compHtiii'S, or otherwise which such pur
lo n is by this uct required to list.
Sit. H. If thoro bo no articles of person
al property, moneys, or c red its, investments
in bonds, stocks, joint stock companies or
otherwise, which such poison would ho, by
this act, icquirnd lo list; on bis own account,
or account of in hers, ho may But forth such
tact to tin' assitssor, who shall requiro the
oath on alliriniiiimi of such person to the
truth of the samo.
RULES FOR VALUING PROPERTY.
growing thereon but lho price for Inch :
uch real properly would fell nt unction, in j
'
j
j
;
.
;
r , , - -v-"'y ",V""J
roct , ab c , at .. . penotU shall bo valued
a o- ; lis. mg he, ,
i
i
j
; f uiiy kind, given lo any mutual insurance
I company ; nor on account of any unpaid
j subscription to any roligious, literary, Bcien
trustee... j title or charitable institution or society ; nor
on uccount of any subscription to, or install
cornor.itions i moot payable on lho capital stock of any
See U. K lull separate parcel of real
property shall bo valued at Ms iruo valuo in
money, excluding I no valuo ot the crops
at a toiccil sale, snail not Uo taken as I no 1
criterion of such truo value. EjcIi tract or
lot hi leal properly belonging in tins slate, ;
or to any count y.cty or dilutable institution,
wnutiiur Incorporated or unmcoi poruton,
and school or ministerial lands, bold undei j
a lease for a term exceeding five wars, shall I
;""" "cu ihito.. m uoor uu-
" I'"" '
.eaao. ..... es.a.o. enmsi prope..y
ot every description, shall bo valued at
lliu usual solium price of similar property
at the tune of listing, und ot lho place
where tbo same may then be; and if
there be uo usual selling price known to the
tiorsou whoso duty it shall bo to fix a value
thereon, then nt such privu as is believed
could bu obtained therefor, in money, at
such tiinuaud place. Investments in bonds
stocks, joint stock companies, or otherwise,
bhall bu valuod at tho true valuo thereof, in
money. Monev. whether in possession or
on deposit, slinli ho entered in tlio statement
". .oo.eo ; proviue.. ...a.
deiiieeiai.ul hank not... aim II Lo ni.iei-ed til
- ..... i .... . p . ! i ... ..... .
1 tkoir cm rent valuo. Every credit for a sum
j certain, payable cither in money, property
'of any kind, labor or services, shall bo
i valued ut tbu full price of tho sum so pay-
"hie ; if for a spccilio oi tide, or for a epeci-
niod number or quantity ot any article or
articles ot property, or lor a coi lain amount
of labor, or for services of any kind, it shall
be vulued at lho current price ot such prop.
orty, or ot such labor or sorvico, nt tho
--- - .
samu, oenoves iiiein to uo worth in monev.
" here lho too ot tho soil of any tract.parcol
r mi o. laiul is in porsnn or persons.
or lot ni lo ml is in
natural or ariihoia1 ,iii, the right to anv
minerals therein, in nnothor or others, the
same shall bo valued and listed agreeably j
... ... ,epuru.o ...... .
taxed
... ...u l.u.iiea owiiintr lou eu.nu res-
. 0
I.L-C...O.V.
.
sec. 10. No porsnn company or enrpo-
rai.nn. shall bo on.iiM to any deouction
"' account nl any bninl. nolo or obligation
company, whether Incorporate.! or iinincor-
purutud.
,
OF LISTING AND VALUING THE PROPERTY OF
MERCHANTS AND MANUFACTURERS, AND
OF BANKERS, EXCHANGE AND
STOCK JOBBERS ETC.
ot
a
bo
person own or
have in iiis possession, or subject to his con
trol, any personal property within this
stalo, with authority In sell the same, which
shall have been purchased either in nr nut
of this slato, witii u view to being sold at an
advanced price or profit, or which shall have'
boon consigned lo hnn, Irom any place nut
uf this stale, fur tho purpose ol being sold
at any place within this slato, shali be held
to be u merchant : und, when ho shall bo bv
this net required lo make out and deliver lo
lho assessor a statement of his other per
sonal properly, he shall state tbo the value
of such properly appertaining lo his business
ns a meichunl ; und in estimating tl.o vuluo
thereof bo shall take as lho criterion the
uverage valoo of all such articles of personal
properly which he shall havo had from timo
to lime in his possession, or under his con
uol, iluring lho year nr.it previous lo the
time of making such statement, if so long be
hull have been engaged in business ; aud if
not, I hen during such lime as ho shall have
boon so engaged ; nnd tho average shall be
made up by taking tliu amount in value on
hand, as nearly as may he, in each month nt
tho next precedine year in which the person
making such siulemuiit shall havo been en
gaged in business, adding together such
amounts, and dividing tho iiL'gregato amount
ihereol by the number of months that lho
poison making ihosiuteinutit may have heun
in business during lho preceding year: pro
vided Ihut 110 consignee shall ho required to
list for taxation 1 be value of any properly,
the product of this state, which shall hare
been consigned Iu him, for sale or otherwise
friiui any place within lho stato, nor the
valuo of uny property consigned to hi 111
from nny oilier place for tho solo purpose
of being stored or forwarded ; provided, he
shall, iu either case, havo no interest in such
property, or any profit to bo derived from
its sale; and lho word person, as used in this
and tbu succeeding seclinns, shall bo held lo
mean und include firm, company and
incorporation.
Sec- 12. Evory porson who shall pur
chase, receive or bold personal properly of
any description, lor tho purpose of adding
to "tho vuluu tboroof by any process of man
ufacturing, refining, rectifying, or by the
combination of dill'orout materials, with a
view of making a gain or profit by so doing,
shall bo hold to bo a inanulacturnr ; and he
shall when ho is requited to make and de
liver to tbo ussossor a statement of the
amount of his other porsonal proporty sub
ject 10 taxation, also inc'udu in bis statement
tbo avorugo valuo estimated, as provided in
tho preceding section, of all articles pur
chased, received or othorwlso held, for tho
purpose of being used in v. hole or in part,
in any processor operation of manufacturing
combining, rectifying or refining, which from
timo 10 limo ho shull havo had nn hand d j-
rini? tho year next pievious lo tho timo of
making such sluiemeni, if so long ha shall
havo been (impignd in such niaiiufacturiug
business : and it not. then during lho time
ho shall hum been so engaged. Every
person owning a manufacturing es
i,,l,lihment of any kind, and every mnnu
facturer, shull list us a part of his manufac
turer's stock tbo valuo of all engines nnd
machinery of every description used, or
ilesivtiod in bo used, in any process of r
fining or manufacturing, (except snch
fix lures as shall hare boon consu'oren as
nart of anv narcol or parcels of real proper
ly.) including all tools and implotnonts of
overy kind used nr dosignod to bo used, for
tbo ufnie a d purpose
mooed any buiiuosi iu any couuty afiw lb
See. 13. When any porson shall com-
tho person so listing Ins cipituf, shall pro-1
sent a bona fido receipt to tbo treasurer of -
day preceding tbo second Monday of April
in any yoar, the average valuo of whoso 1
personal property omployed in such business J
shall not havo boon previously entered on i
tbo assessor's list for luxation in said county, I
such person shall report to the auditor ofj
county tlio probahlo avorajro valuo ofj
tho ptn-sntml propot ly by him intended to
bo employed in such business until tho dny (
proceeding tho second Monday of April j
thereulior; and shall pay into tho treasury
of such county a sum which ahull boar such
proportion to tlio levy for all purposes, on
tbo average, so employed, as tho timo from j
the tiny on which he shall commence such !
business, us iilnrnsaid. to tlio day preceding
the second Monday of April next succeeding, j
shall bear to one year. rmvKnil. that it i
any county in tins state, in wmcu sucn :
capital had been previously listed and taxed !
lor the amount et tno tuxes asscssou, ant by
linn paia on tlio samo capital lor tno same
yer.r, inoti nnu in mat caso ii snau uo a
receipt from paying taxes again on such
capital.
Sec. 14. When any person shall com
mence or cngago in the business of dealing I
stocks of any description, or In buying or j
shaving any kind of bills of exchange, chucks.
drafts, bank Holes, promissory notes, or
other kind of writing obligatory, as men
tioned in the sixty-second section of this act,
after tho day proceeding lho second Monday
in April, in any yea.', the average valuo ot;
whoso personal property inleiidud to bo
employed in such business shnll not have
been previously entered on the assessor's
ni or taxation, w said county sucn porsnn
shall report to tho auditor of the county the
probable average value of the porsonal prop-1
city bv him intended lo bo employed in
such business until lho day preceding tbo
second Monday in April thorcaliur, and
pay into the tieasury of such county
a sum which shall boar tbo'same proportion :
to tho levy for all purposes, on tho ovorago j
a,uo so empioyou. as mo u.no .rom mo nay ,
on which ho shall omuienco or cngago in
such business, as aforesaid, to tho day pre
ceding tho second Monday in April next.
succeeding shall bear lo one year.
K , - ,f nersnn ahall commence
or t.nc;10 j nv busjncB, as aforesaid, and
snail not, within ono month thereafter ro-
, , coo aud, nJ nlako
, , Umsurort BS Mlo
reouiied. lie Bhall forfeit and pay double
tho atntiunt required to bo paid by tho two
... i. .i...'.. ...,. ..r
llui ,,.c,erea tK,i,,ro any justice of the
l(,nca , , cour, of cominon picnlSi hy
uivi, UU,-U11 i lXil) na,noof tbo county troas -
. -.. ..f
,U...-...0 IIIK UW HI UIU UUUIIIV, DIIU IHWUHI
. e... . : . ...
, , - , .
ie.iiiiii not it. Inn 4ni.rt At pnimmin nln:.B l..
isauru nu. v, lliu .-nun ... .-iiiiihiimi uiuii., hi
8lell uulio m ,,e dirt,ctod ,0 ,J o
mcur n.j'mav bo served iu any county in
this state.
. ..
Sec. 10. Tho president, secretary, or
principal accounting otllcer of every canal
or slack water navigation company, railroad
turnpike company, plank road
britlco comnanv. insurance com-
piiny, lelegibph company, or other joint
stock enmpunv, except hanking or other
corporations whoso luxation is specifically
provided for in this act, for whatever pur
pose they may havo boon created, whether
incorporated by uny law of this stato or not,
shall list for taxation, verified by tho oath
or atln inat.on ot rue person so listing, an
ibe -rioi. nronortv.which shall bo hold to;
include road bed, water and wood stutions.
such other reality ns is necessary to
the daily running operations of tho road,
...one, uou c.euin ... sucn co...pa...T u.
corporations, wiinin loo stare, at tno actum
: ........... : e.. 11. i ..11
cases return shall bo made to the several
uudiiois of tho respective counties whore
6uch property may bo situated, together
with a statement of the amount of such
piopurty which is siluatud in each township,
incorporated village, city or ward tboroin ;
tb valuo of all moveuulo property shall bu
s.l, I. s.l In tK,. ...:n..nH .. rwl .a.1 nrnnnrfu
"" ....j ... .. ! -I .'
and real estate, aud apportioned to such
wards, cities, incorporated villages, or town
ships pro rata, iu proportion to tho value id'
ihu real estate and fixed property in 6aid
ward, city, incorporated village or township ;
und all property so listed shall be subject to
and pay tbo same tuxes as other proporty
listed in such ward, city or incorporated
trilltirvA fxr low ittiKiti 1 1 - n 1 1 ka (Via rliitV nf
tho accounting officer aforesaid to make re
turn to tho auditor of stain, during the
month of May of each year, the aggregate
lorn to tho auditor of stalo. during the
amount of ull proporty, by him returned as
required bv lho urovisions of this act. lo the
lo lho several auditors of tho respective
counties in which tho samo may bo located.
If lho county auditor, to whom returns are
made, is of lho opinion that fnlso or incni
rect valuations have boon made, or Ihnt the
proporty of tho corporation or association
has not been iisiod at its full valuo, or that
it has not been listed in the location whore
it proporty belongs, or in cases whoro nn re
turn has been mado to tho county auditor;
ho is hereby required to proceed to havo the
samo valuod und nssossod in the samo
manner as prescribed in tho several sections
of this act regulatiug lho duties nf county
auditors : provided, that nothing in this
section shull bo so constructed as 10 lax any
stock or intorest iu any joiut stock company
hold hy tho stale or Ohio: provided, that
evory agency of an insurance company in
corporated by tho authority of any other
statu or government, shall roturu lo tho
auditor of the county in which the office nr
agency nf such company may be kept' in
the month of May anualy, the amount ot tho
gross receipts of such agency, which shall be
entered upon tho tax list of the proper
county, and subject to the samo rate nf tax
ation for all purposes that other personal
proporty is subject to at tho place wboro
locatod.
Bee. 17. Tho assessment nf all personal
property, moneys, mid credits, investments
in bonds, stock, joint stock companies nr
otherwise, and tbo valuation of all lauds and
lots, and now structures which have not pre
viously been valued nnd placed on the du
plicate, shall be mado between tho second
Monday nf April and the third Monday nf
May annually ; and tho assessor of each
township shall, on or boforo the first Monday
of May annually, leave with each porsnn
resident in his township, of full age, and not
a married woman nr iusano porsnn, or at
lho office, usuul placo of residence or busi
nets ot such persons, u. written or priutod
notice, requiring such person 10 mako out
for such assessor, a statemont of lho prop
erty which. Ly this act, bo is required to
list; accompauind with printed forms In
blal.k of tho statement required of such
porsons 1 and the assessors shall, at the
lime he delivers such notice and blank forms
receive from such porsons tba statement nf
his or her porsonal proporty, monoys. cred
tawMBwnU iu bonds, stocks, Joiut nock
'
(ral aniclos of persou il property enuinora
creuted, led in the seventh section of this act, and
cotnpanias or otherwise. torifled by bis otth,
unless such person shall require furthor
titno to make out such statomunt, In whioh
cusu he shall call for such statement before
the third Monday of May.
S00. jg. In ororv case whoro any por
tho sotishall rofuso or neglect to make out and
deliver to tho township assessor a statement
f poraonnl proporty, moneys and credits,
ivmtmattts i bonds, stocks, joint stock
companies, or otherwise, as provided by
this act, or shall refuse or neglect to take
, luhscritH an oath or affirmation as to
the truth of soch slalomeiit, or any part
tboroof. which ho is bv this act requirod to
so to do, be is hereby authorized to oxam
in ino on oath or nfiinn-itinn, any person or
I
P,;n," "nose uuiy u is iu
1 ltcment of personal properly, moneys,
' credits, investments in bonds, stock?, joint
' stock companies or otherwise, or in con
shall sequence of Ii is neglect or refusal to make
oul orto be sworn to such statement, to
asceriain the several items and value of
j
.
I
'
aipnaoeticai oraer a jisi or lists 01 ine
names of the several persons, companies
or c0 ora)i . wl)se J
j , r , .-. .
, tonn T'' money8' .creu:,s. a"1
company, ; 0'"nl " b""ds. ": or joint stock com
coiiinaiiv. i panies or otherwise, shall have been listed
out of an incorporated town, and of per
and tons residents of any incorporated town;
ti,fc columns shall be accurately added up.
1
, ,.,; ,y 01lli, or affirmation, or in caso
(,f the sickness or absenco of such person,
(he assessor shall in description of the sev-
tlie valuo llioruof, the valuo ot personal
oronurtv subject to taxation, other than
enumerated articles, and tho valuo of the
mnnnvs and credits, investments in bonds,
stocks ami joint stock companies, or other-
wiso, of which a statement shall not havo
boon madn to said assessor, OS aforesaid, as
lho caso mav requiro; ami to enable him
persons whom ho may supooso to have a
knowledge of tho articles, or valuo of the
personal property, moneys, credits, invest
ments in bonds, siocks, joint stock compa
nies, or otherwise, which the person so re
fusing, or absent, or sick, was required to
list.
ec. 19. In all cases in which the
township assessors are required, in conse
, , . k - fc of lfce
1 , ..-.. i .., .
. n(.rsonB. n,nl,rlT. monevs. credits.
. . . i r v : ,
investments in bonds, stocks, joint stock
'companies or otherwise, if the assessor
shall be unable to obtain positive evidence
of tlie items and value ol such properly,
, moneys, nnd credits, he shall return such !
articles and value ns, Irom cenernl repu-1
- nd , . knowled of facls 8nd
circumstances, he believe, To be a correct
i:.. (,u .n,i ,ot.. f ....t, ,nn.
rmonevs.credits.inves.ments in bonds,
stock, joint stock companies, of otherwise,
i lhl4t suc'' person would be by this act
required to list.
1 Sue 20 Etch lownshin assessor shall
. " r - . -
" v. w.v.u (tic ...i.u viuiiun. ... itis
.. . .... . -
a- kur,..A l,A.l,;v Klnn... n .
.,nll.. ... .1 J K. ..... .1
j annually male out and deliver to the
j ",u"r c l's county in tabular form and
1 'n hi, township, and he shall enter sepa
ralely in appropriate columns, opposite
each name, the aggregate value of the
several species of personal properly enu
merated in the seventh section of this act,
as attested by the person required to list
the same, or as determined by the assessor,
makin'' separate lists ot persons residing
HmJ ,n everv case where
nny person
whose duty il is to list any personal prop-
f'-J'; moneys, credits investments in
bonds, stocks, joint slock companies, or
otherwise, for tax-Uion, shall have refused
or neglected to list the same when called
on for that purpose by the assessor, or to
;;,i(e and subscribe nn oath or affirmation,
iu gard to the truth of his statements of
0 - ...
personal properly, moneys, credits, in
H , h. , . , .
vestments in bonds, slocks, joint stock
companies, or otherwise, or any part
thereof, when required bj the assessor,
the assessor shall enter opposite :he name
1 0f such person in an appropriate column,
, ,t.e WOrds, "refused to list," or "refused
lQ gwcar ., an(j ;u every case where any
..... ...
I t. il l t. ..1 a Ul
f - ' --! I I J
" "."" " -.. . uunu.c
iron, SICkncbS iu uai iuc ssiur, me nascsaur
shall enter Opposite the name ot sucn
l person in nn appropriate column, me
word "absent," or ' sick.
Sec. 21. Eich township assessor shall,
at the time he is required by this act lo
make his return of taxable property to
the county auditor, also deliver to him all
the statements of properly which he shall
have received from persons required to
list the same, arranged in alphabetical
order, and the auditor shall carefully
preserve the samo iu bis office for one
year.
Sc. 22. E tch township assessor shall,
annually at the lime of taking a list of
personal properly, also take a list of all
real property situate in his township, that
shall have become subject to taxation since
tlie last previous listing of property
therein, with the value thereof estimated
agreeably to the rules prescribed therefor
by the ninth section of ibis act, and of all
new buildings or other structures of any
kind of over one hundred dollars in value,
the valuo of which shall not have been
previously added to, or included in the
valuation 01 me tana on wnicn sucn struc
tures have been erected ; and shall make
return to the county auditor thereof, at
ike same time he is required by this act
to make his letttrn of personal properly,
in which return he shall set forth the tract
or lot of real property on which each ol
such structures shall have been erected.
the kind of structures so eroded, and the
true value added to such parcel of real
nroDertv. by the erection thereof; and
tbo additional sum which it is believed
the land ou which the structure is erected'
would tell for at private sale, to conse
quence thereof, shall be considered the
value of such new structure; and in esse
of the destruction by fire, flooi, or other
wise, of any building or structure of any
kind, over one hundred dollars in value,
I which shall have been erected previous to
the last valuation 01 me lanu on wuicc
the same shall have stood, or the value
of which shall have been added to any
former valuation of such land, the as
' tester tLsIl determine, as near as prac
ticalle, V.ow much less such land would
sell for at private tale in conse
quence of such destruction, and make
return thereof to the county auditor,
as in this section provided.
Sec. 23. Each township assessor shall
take and subscribe an oath which bbU ba
administered by the auditor or a magis
trate, and certified by the officer admin
istering the tame, and attached to the
return which he it required to make to the
county auditor, in the following form !
I, , nsscsnor for town
ship, in the county of, do tol
vmnlt swear, that tho value of all per
sonal property, moneys, credits, invest
ments in bonds, stocks, joint stock com
panies, or otherwise, of which a statement
has been made forme the person required
bv this act for the assessment nnd taxa
tion of all property in this state, according
lo true value to list the tame, is truly
returned, as set forth in such statement ;
that in every case, where, by law, I have
been required to ascertain the items and
value of the personal properly, moneys.
credits investments in bonds, stocks, joint
stock companies, or otherwise, of any
person, company, or corporation, 1 have
diligently, and by the best means in my
power, endeavored to ascertain the same;
and that, as I verily believe, a full list,
with the value thereof, estimated by the
rules preccribed by said act, is set forth
in the annexed return ; that in no case,
have I knowingly, omitted to demand of
any person of whom, by said act, 1 was
required to make tuch demand, a state
ment of the description and value of per
sonal property, or of the amount of mCD,i
evs, credits, investments in bonds, stocks.
joint stock companies, or otherwise, which.
he was required lo lis!, or to any way
connived nl any violation or evasion of
nny of the requirements of said act, in
relation lo the listing or valuation of prop
erty .money s,ci edits, investments in bonds,
stocks, joint stock companies, or other-
wise, ol any kind, for taxation
DISTRICT ASSESSORS.
Sec. 24. The county commissioners
each cotintr in this s
state shall, at their
June session, in the
year one thousand
eight hundred and sixty-four, and every
sixth year thereafter, divide their county"
into suitable and convenient districts, not
less than the number of townships in Iheir
county ; aod any county within the lim
its of which there is a city, the commiss
ioners shall divide said city, into districts,
comprising within each not less than ono
ward, or more than five, and no town
ship or ward shall be divided in making
such district which district shall be com
posed of contiguous territory ; . and the
commissioners shall give notice by publi
cation in some newspaper in the county,
and if no newspaper is published in the
county, then by public notice set up in
each township and ward, at me usnai
place cf holding elections, setting forth
the boundaries ol districts in cities, and
the qualified electors of such districts
shall, at the October election, in the year
eighteen hundred and sixty-four, and
every sixth year thereafter, elect soma
citizen of such district, having the quali
fications of an elector, as assessor of real
property within such district ; the judges
of election shall keep a separate poll book
for the election of said assessors, and tho
returns thereof, duly certified as in other
cases, shall be made lo the county auditor.
who.witb the clerk of the court of common
pleas and probate judge of the county,
shall open the same and declare the result;
and the auditor shall, within ten days
after opening such returns, give notice to
each ol the persons elected of his election.
And when the commissioners have failed
to disirict their county at their June ses
sion, in accordance with tho provisions of
this act.it shall be their duty .o district sata
county at any subsequent meeting of the
board prior lo the first Monday of April
ensuing.
Sec. 25. Each person elected to the
office of distiict assessor shall be forthwith
notified by the county auditor of his elec
tion ; and each person so elected shall,
within ten days after receiving such notice,
file with such auditor bis bond payable to
the slate of Ohio, with at least one good
freeholder surety, to the acceptance of the
county auditor," in the penal sum of two
thousand dollars, conditioned that be will
diligently, faithfully and impartially per
form all and singular the duties enjoined
on him by this act, and he shall, moreover,
take and subscribe on said bond an oath
that he will, according to the best of bis
judgment, skill and ability, diligently.
taiiblully ana imparittliy perioral an tu
duties enjoined on him by this act: and
11 any person so eieciea snau lau 10 giva
bond, or shall fail to take an oath as is
required in this section, witnm the timo
therein prescribed, the office to which ho
was elected shall be considered Vacant.
Sso. 26. If there shall be a vacancy
from the cause aforesaid, or from any other
cause, or if there shall be a failure to
elect in any district of any county, such
vacancy or office shall be forthwith filled
by the auditor, treasurer and recorder or
the county, or any two of them, by tha
appointment of any competent and suita
ble citisen ol their county who will accept
and perform the duties of such office, who
shall give bond and lake an oath of office
as is required in the foregoing section.
6xo. 27. It shall be the duty of each
district assessor lo make out from the
maps and desoriptions furnished him by
the county auditor, and from such other
sources of information es shall be jo his
power, a correct and pertinent description
or each tract and lot of real ftrepeny is
bis district ; and when be aoall dee as it
necessary to obtain an accurate descrip
tion of any separate tract or lot In blsdis
U tot, he may require the owner or occu
pier thereof to furnish the same, with any
title papers he may have in bis possession;
aod if such owner or occupier, tipoa
demand made for the same, ahali neglect
or refuse to furnish a satisfactory descrip
tion of such parcel of real property to
sucU assessor, he m7 employ a ccmpe-

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