OCR Interpretation


Meigs County telegraph. (Pomeroy [Ohio]) 1848-1859, May 15, 1851, Image 1

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Persistent link: http://chroniclingamerica.loc.gov/lccn/sn85038183/1851-05-15/ed-1/seq-1/

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,., Oae IoUar and Fifty Ccta.
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tXAll ebmrnunicatioDi on the business bf. the
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: POMEEOY, THTJBSDA MAY 15; 185L '
'.41 1.'
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OFFlC
OF THt TtrLtCKAH,
EECOKD TET. ' '' T-" "-
TWO mom er T COLM BtHflt
v.? POMROY, OMlCc .... : n?.
. t'. . ; s-.- Gau f AdvertlsicTv- - r-
Ou equaia (13 lines t kta ton ' 11 0t
Beiy tubMqmcnl jneenioiBr . : ; t? i . .
One aquare, ,We Huatluk . i 4 . ,... Of ..
One aquMf, jix cjontlii, t " ' 1. 09
One iqnaierone- jut, V-r'i'V "i C
One tail oolumn, oaa yei,'V ' f ;,.-ni,v' JOtfl
Three-ioonlii oi a oolnniBi ona jeai .J6 Ca
One ooloan, cne yen, : r.. f.i. t -f .i... 30 C
IVAdtwUsemenU not hatinf the numto of ih,
kertioui marked on copy, will teeontiauad until
luibid and charged acordinglyi Irr, iyi,iuv ,,l,r
UCaaoal advertieen muat pay in daaoa 1 ,. .
8 Job 4'rintiug, of OTerir dcaoriptioa wtiL
u". AtuBa w w accuracy ana neaineta, M , , j
Uws of Mo-PublLvhed by Authority.
No,
aaeMment of 1
AW ACT fti tha aaaeMment of all property in thia
State, and for laryinj taua thereon according to
' it tru ralua. " " , ' " ' .'
' Sti. 1 . rBc U imaciid ty tht General 'A -mbly.
of the State of Ohip, That all pro
pert)-,. whether ral or persona!, within this
Slate, ind ibo inoneyt and credit! of per
one residing therein, except uch As is here
inafier eipejaly eicmpiea, shall be subject
to taxaUbhj and kach property, moneya and
rediu,'or the vulue thereof, shall be entered
on the lists of taxable property, for that pur
pose, Id 'ths'manner prescribed by this act.
1.... t. a Dgfjmnow s: '4r " ,,v
. Sic. 8. The terris, Val property," lud
"land' Wherever' bard tn this acvhall. be
held to rnearS and fiiclude not onj the land.
Jtielfv Whether laid out in td'fri ota or otft
erwiie, with all thipgs Corvnined therein, but
aim all 'buildings, niructaret and improVe
tnenta.' treei. and otlibt fixtures of whauo-
eveir kind thereon, and alt rights, and privi-
leces belorteintr. or in' anywise appertaining
thi-retc, including all stoves in any building
belonging to. the owner of . such building,
and used" instead' 'of fireblaees. ' The term
'personal property," wherever used in this
act, shall be held to mean and includelst.
Every tangible thing, being the subject of
ownership Whether animate or inanimate,
other than money, and not forming pari of
any tract or lot of real properly, as herein
before defined. ' 2J The capiial stock,' tin
divided prohis, and all other means, not
forming part of the capital stock, of every
company, whether incorporated or unincor
porated, and every share, portion or inter
est in such stock, profits or means, by what
soever name the same may be designated.
Inclusive of tvery share or portion, right or
interest either legal or equitable, in and to
every shfp, vessel or boat, : of whatsoever
name or description, used or designed to be
used, either exclti ively or partially in navi
gating any of the waters, within, or border
ing on this State, whether tucti ship, vessel
or boat ahull be within the jurisdiction' of
this state or elsewhere, and whether the
same shall have been enrolled, registered or
licensed at any collector! office, or within
any collectior. district (n this State or not.
The wrin "money," ior 'moneya," wherev
er uaed in this act, shall be held 10 mean
and include gold and silver coin, and bank
notes, in actual possession, and every dt
posit whi.-h the petioo owning holding in
trust, or having the beneficial interest there'
tn, is entitled 10 withdraw, tn money, on
demand. The tetm credits," wherever
used in this act, shall be held 10 mean and
Include every claim or demand for mnney
labor, or other valuable thing due, or to be
tomtf du8","rnCtudintf "book Accounts, on J ev
ery annuity or sum of money receivable at
stated periods, and all stocks, shares, and in
teresi in uny company or corporation out
of this State, and all moneys invested in pro
perty of any kind, which is secured by deed,
mortgage or otherwise, which the person
holding such deed, or mortgage, or evidence
of claim is bound, by any lease, contract, or
Agreement, to rcconvey, release, or assign
upon the payment 01 any specified sum or
sums, and the capital and stock of brokers
invested in ,iheir business, and of all per
a ms dealing in money, notes or bills of ex
change; provided that pensions receivable
from thu United 81811., or from any of them
and ealuries or payments expected to be re
cived for labor, or services to be pevoniicd
or rendered, shall not be held to be annuities
within the meaning of this act, -
nopsm EXEMrr raotc taxation.
. 6c. 3. All property described in this
section, to the t'Xieiu herein limited, shall
be exempt from taxation; that is 10 say: 1st.
All public buildings occupied or used exclu
sively as public school houses, or as places
of public worship, or both, with the furni
ture and books therein, used exclusively for
the accommodation of ahools or religious
meetlrgs. together with the grounds, not ex
ceeding, in any case five acres, occupied
thereby; If not leased or otherwise used ith
a view 10 profit. 2J. All I duds used exclu
sively as graveyards, or grounds for burying
the dead. 3d. Ail buildings belonging to
acientinc, literary or benevolent purposes
together with the land actually occupied by
such institutions, not leased or otherwise
used with a view to profit, and all books, pa
pera,; furniture, apparatus and instruments
belonging to such societies, used solely lor
literary, scienunc or benevolent purposes
But no society, other than such as are pub
lie. and such as shali have been instituted
and ahall be devoted exclusively to scientific,
literary or benevolent purposes, shall be
d,eemed a literary, scientific or benevolent
society, within the meaning of this sc.
4th. ; All inoneys and credits belonging ex
clusively to universities', colleges, scade
' mifs or public schools, of whatsoever name,
or to reluzious, scientific; literary or benevo
lent societies, and appropriated solely to
sustaining such institutions or societies, not
exceeding in amount, or in the income ari
sing thereon, the amount prescribed by the
charter or such society; Provided, the same
does nor exceed the sum of ten thousand
dollars in value, all over which such sum
hall be listed for taxation as othnr property.
6th. All propei ty. whether real or personal,
belonging exclusively to this state, or to tne
United States. 6th. All buildings belong
ing to ci unties, used for the holding of
v Mts, for jails, or for county offices, with
the gVotrtd, not Exceeding in any county,
Mtt acres, a which such buildings are erect
d. 7th., Aj lands, bouses apd other build
tags belonglif ' 10 any county, township or
town, used -exclusively for the accommoda
tion or suppor of the poor. 8th. All mar
ket houses, pubte squares, or other open
y public? grounds, wa or township bouses
awed, in either caw, exclusively for public
purposes, and all works, machinery and fix
tures belonging to any sown, and ued ex
clusively for conveying water to such town.
'tis. All fire engines and other implements
wed Tor the txtintfuisnnaerii of ores; wit a
this buildings used exclusively far the sale
keeping thereof, and for the mweuags of fire
companies, whether belonging' to "y (own,
tr 10 ant fire-cnmBan syrsnfied therein
10th. An elalms against & &si,vWicd
7 errrmeitis nnw ru 'JW" ere-
tofore lssued.llthrAII kitchenfurniture,
beds and bedding, belonging to1 private fam
ilies,' or unmarried females, and other house
hold, furniture . and books belonging to any
farniiy , or unmarried female, hot exceeding
one hundred dollars in value: and each keen.
er of a.iavern or boarding house shall. be
entitled to hold exempt Trorq Wxalioii, kitch
en furniture," beds and bedding trot exceed-
ing in Value two hundred dollars, but the ex
emptions tn ibis item shall not be construed
to include -gold-orsilvei waretw ploto.
llih. The wearinti apparel ol every person
and farniiy. whic shall not be construed to
include watcnes .or jeweiry, 01 any mm.
13th. All artiblis ' of food provided by iho
hand nf a fnmll to" sustain the Members
thereof; PwyWedHbai no person fioea whom
say-cupWSAiioii ,ox board ot legging, la
received, or. expected. io be. received, shall
be considered a member of a family; within
the meaning of this act. . Mtn. .Ail antmaia
not specified Iri the eighth section of this
act. 15irt. rarmlng implements,-actually
used fur farmins aurposes, owned by ant
person engag d in the business of fnrrr ing,
which shall not be held to incl ude road
wagons, or wagons used principally for 6th-
ci than farming' purp6sesr1BtH. Mechan
ics' ho ils.r.ot exceeding in Valtieone hundred
and fifty dollars.owned by any person actually
engaged in carryirg on any mechanical
trade or profession. , J7th. The head of ev.
ery family shall be entitled to hold exempt
from taxation, one cow, eight sheep and four
hogs, unless he shall have other- property,
oyer one hundred dollars In value, subject
to taxation; 18ih. Each person In ibis
State, may be allowed to hold, exempt from
taxation, one man's saddle and a bridle, one
woman's saddle and a bridle, one loom noi
exceeding in value ten dollars, all such fire'
arms as are kept, for th use of the owner,
and bees to the value of ten dollars, end
cosh on hand, not exceeding twenty-five dot
sa'a a m I
larsj ana tne books 01 stuaents, traea in tnetr
schoo! or college exercises. ; 19th. No per
son sl.sll be required tolist a greater portion
of any credit than he believes will be re
ceived, or can be collected with or without
retort to leeal process; nor any greater por
lion of any obligation given to secure the
payment of rent than the amount of rent
that shall have accrued on the lease; and
shall remain unpaid at the) ilmo of such
listing. 20th. No person shall be required
to list any part . of any crop which may
hive been harvested on any farm of which
he Is the owner, or lessee,' or occupant
ing the same, and shall be listsd as such by
such person tr his agent, as in other cases;
but nothing In this act shall be so t:onstrued
ss to subject any land held under a -lease
froro any university, college,' or othevHera
ry institution or any; other school land or
lands granted by Congress for religious' pur
poses, held under a leasey during the1 contin
uance of such at leasts to'' tho payment of
any tax from which such leasehold estate is
exempt by the law authorizing the lease. 11
iSm.' 7. ' Each 'person required by1 this
set to lisj property, shall nuke out and deliv
er to the assessor when required, or within
ten days thereafter, a statement or itltements
of all personal property, moneys, ind: cred
its, which, by the provisions of this jeot, he
is 16 list fori taxation, either as" owner $f hoi j
dertheet tM gutirdiaa,par.&6J. -JiA&i.
trawtee. MeiomirMsirato(i reeeiver
accounting officer, partoer, agent, or factor,
which shall be verified by the oath or affir
mation of the person making the same. 1 v
8eo. 8. Such statement abalLtr'uly and
distinctly set forth: : Firat the number of
horses over two yeara tld, and the value
thereof. Second The number of neat cat
tle over two years old and the value" there
of. Third The number of mules and ass
ea over one year and a half eld and the val
ue thereof. - Fourth 1 he number 01 sheep
over six months old, and the value thereof.
Fifth The number of hogs over six months
old and the value thereof; and the first day
of 'June of the ytar when the atatemeni k
made, shall be taken as the ume ; to which
the ages of sll animals subject to taxation
shall refer. ; Sixih--Every pleasure carriage
of whatsoever kind, and the value thereof.
Seventh Every gold or silver watch, and
the value thereof. 'Eighth Every . piano
forte, and the value thereof. Provided, that
if such person shall exhibit to the assessor
the animals or other 'articles of; personal
oropertv above enumerated, the value of
such property so exhibited may be omitted
in such statement, and ike assessor .shall, in
such case, determine their value without re-
oulrino the oath of the person making such
statement, as to the value thereof; and such
person shall, tn that case, he required .only
to make oath or amrmauoa 10 wo yaiue 01
the : remainder of the personal property.
which he Is required to list. Ninth-i--The
value of the goods and merchandize which
such person is required to list as a merchant.
Tenth The vali e of the materials thd
manufactured articles which such person is
required to list as a manufacturer. (Eleventh
wit tin one year next previous to the time of the value of moneys and credits required
such listing, and which may then remain
on hand. 21st. No person shall be required
to include in his statement, as part of the
personal property which he Is required to
.".,. Jtnj. HMt'JPLjJNSWR ft..-. W.. Pm
stock or property of any company or corpo
ration, wnicn is required to tisi iu caimai
and property for taxation in thia State, nor
any ahare or portion of the capital atock or
property of any company or corporation
to be Hated including all book accounts when
the aggregate of such book accounts exceeds
two hundred dollars;, and, Twelfth The
total value o all father articles of persons!
property whtcft such person is y this act
requlreoTw flsu v '
Sbc. S. No person shall be required to
'1st or insert in his statement, any property,
or the value of any personal property, which
by the third section of this set is specifically
which ia or shall be required by any law of I exempt from taxation. . If there be no per-
this State, to pay a tax on its income, profits I sonal property, or moneys, or credits, which
the person to whom tne assessor snail deliv
er notice to make out a statement of proper
ty for taxation, is by this act required to list
on his own account, or on account 01 otners,
be shall set forth such fact as the- case 11 ay
require, on the blank statement, and shall
attest the same by. his oath or affirmation.
BULKS roft VAMJINO fEOPEHTT. ,
Sec. 10. Each separate ttoor or lot of
real property shall be valued a, Ita ttue vat
ue in money, excluding the value of crops
or dividends,
6T. WHOM, WBIXX AND Ut WHAT MAHHEK
FXOFK1TT BBALL BB USTKO.
Sec 4. Every person of full age end
sound mind, riot' a married woman, shall
list the real and personal property, subject
to taxation; of which he ia the owner, situ
&te or being n tho county in which he
resides; snd all moneys in his possession;
and he shall also list mouevs deposited sub
ject to his order, check or draft, and credits growing thereon, but the price for which
due from or owing by any person or per-1 such real property would soil at auction, or
sons, body corporate or politic, whether in 1 at a forced sale, ahall not be taken as the
or out of such county. 1 he property ol ev criterion of such true value. Each tract
ery ward shall be listed by his guardian; of and lot of real property belonging to the
every minor child having no other guardian. State, or to any religious, literary, scientific
by his father, if living; if not, by his mother, or benevolent society, or institution, wnetn
f living; and if neither fathhr nor mother er incorporated or unincorporated, and
be living, by the person having such proper-1 school and ministerial lands held underlease.
ty in charge; of every wife by her husband,
if of sound mind; 11 not, by herself; of ev
ery person for whose benefit property is
held in trust, by the trustee; of every estate
of a deceased person, by the executor or ad
mimsirator; or corporations whose assets
aro in the bands of receivers, by such re
ceivers; of every company, firm, body noli
tic or corporate, hy the principal accounting
omccr, partner or agent thereof; every per
shall be valund at such price as the' assessor
believes could be obtained at private sale
fot such leasehold estate, upon the terms of
sale above stMCtfied. Personal property of
every description shal. be valued at tne usu
al selling price of similar property at the
time of listing, and at the place where the
same may then be; and if there be no usual
selling price known.tn the person, whose du
ty ii shall be to fix a value thereon, then at
1 1 .-II I l If .PI I ,., t I . J IJL. . I ! - J
son requireu 10 list property, on oenau 01 sucn price as 11 is oeuevea coum ue uuuunou
oihbrs, by the provisions of this section,
shall list it jn the same township in which
ho would be required to list it if such pro
perty were his wn; but he shall list it sepa
rotely from his own, specifying in each case,
the name of the person, estate, company or
corporation to whom it belongs; and all real
property, and merchants' and manuuciurers
stock, shall, be returned for taxation, and
taxed in the township and town in which it
w aituatou, auu an uiuer pcraunai irupcii,
except such as is taxable for State purposes
only, shall be entered for taxation in the
township and town in which the person
charged with the tax thereon resided, at the
time a list thereof was taken by the assea-
sor, It such person resile In the county
therefor, in money, at such time and place.
Money whether, in possession or on deposit.
shall be entered in the statement at the full
amount thereof; Provided, that depreciated
bank notes shall be entered at their current
value. Every credit for a sum certain, pay
able either In money, property of any kind,
labor or sernces, shall be assessed at the full
value of the sum so payable; if for a specif
ic article, or for a specified number, or quan
tity of any article or articles 1 property, or
for a certain amount or labor or services ol
any kind, It shall be valued at the cur
rent price of such property, or of such labor
or services at the place where payaoie.. An
nuliies, and moneys receivable at ataled pe
riods, shall be valued at the price which the
where such property was listed; and If not,! person listing the same, believes them to bo
then such property shall be entered for tax I worth In money. All manufactured articles,
ation and taxed tn the township where situ remaining unsold in the hands of any me
Sled when listed, any thing in this act to the I chanlc by whom they shall have been made,
contrary notwithstanding. shall be valued at ao much as the materials
1 .. .I.
Sec. 6. Property 01 whatsoever una, entering into their composition snail nave
situate or being in any county other man 1 cost such mechanic.
that in which the owner or owners tnereoi, sec 11. Personal property ot every
or other persor, required by the foregoing description, other than that of merchants and
section to list the same, resides, except the manulacturers, shall be listed as the proper-
property bf such companies ss afc required
to giva in a statement thereof, ia ti.s town'
ship where the principal office of such coin
pany is kept, snd merchants, and manulac
turers' stock, which Is required to be listed
where the same is situated, shall be listed in
the township where the same ia situate, by
the agent of the owner, or other person bav
ing possession or charge thereof, unless the
owner shall list,' or cause the same to be
otherwise lifted in the township where such
property may be. . , r ..:
, ,Skc-Q. Property held under a terse, for
sa Unexpired term exceeding fourteen years,
belonging to lbs State, or. to any religious,
ty of the person who shall be the owner
thereof, if a resident of the county where
the same shall be, and if not, of the person
hiving possession or charge thereof, at the
ume when the same snatt ue iistea, ana tne
value to be ..attached , thereto, shall be the
value thereof at such time.
or deductions raotf mombts ano crbdits
Sbc. 12. In making up the amount of I
moneys and credits waicn any person is re
1 . . . -
quired to list for himself, or any other per
son, comnanv or corporation, ne snail ne en-
lilted to deduct from the gross amount of
moneys and credits the amount of sll bona
fide debts owing b such person, company
literary, scientific, or benevolent society or lor corporation, to any other person, compa
Institution, whether Incorporated or untneor or or corporation t but no acBnowieogemeni
poraied, and school snd ministerial lands, of indebtedness, not founded on actusl con
msde for the purpose ' bf being 1 lucted.
shall be considered adebt wiihi; mean
ing of this section and so mu -ly of
any liability, is sdrely Tof .l. be
deducted, as the person making . . e stste
ment bene vet the surety t teg. : sqmi
ably bound to pay r' end so mach as be
believes such surety will bee 'led. to
pay, on account of the Inability ,1 verr.
cy of the princlpsl debtor ; add rc are
other sureties who tare" able .to .ibute,
titer, only so. much as the sure". whose
bebaif the statement ism ad e, v bound
to contribute, and no- person, y or
corporation shall be entitled t .' .-: ll'j.
HOB on account or ty bond, r
lion of any kind j itotnv
rsnce -fcornpnny ; 1 -r ft r"-
soteariffe'orcharitable institution or society;
nor on account of any subscription to orin-
tallmeni payable 00 the capital stock of any
company; whether lncorportted or unin
corporated; "' . ' y ,'
or usTuto)AND TALSUta tri rtoraxTr or
BxacnAirTS Alio AJiuACTTjais.
Sec. 13.- Every person 'that shall own,
or have in his possession, ot Subject to. his
control, any personal property, within this
state, with authority to sell the same, which
shall have been purchased either in or eat
of this State, with a view of being sold si
aa advanced price or profit, or which ahall
have been consigned to him from any place
out of ihla State, for the purpose of being
sold at any place within thia 8tate, ahall be
held be a merchant; and at all times,
when he shall be by this' act required to
make out and deliver to the assessor a state
ment of his other personal property; he- shall
state and attest on oath or affirmation, the
value of such property appertaining to his
business as a merchant; and In estimating
the value thereof, he shall take as the crite
rion the average value of alt such articles
or personal property which b ahall have
had from time to lima In hia nnanaaainn. or
under his control, during tha vaar next nre-
--. . . r
w nine 01 oiating such statement,
if ao long, he shall have been engaged in
business, and if not, then during such time
as be shall have been so engaged, and the
average shall be mads opt by taking the
amoucrt in value on hand, as nearly as may
be, in each month of the next proceeding
year in which the person making such state
ment snail have been engaged in business,
adding together auch amounts, and dividing
the aggregate amount thereof by tho num
ber o months that the persoa making the
statement may have been ia business during
the preceding year: provided that no con
signee shall be required to list for taxation
the value of any property, the product of
this State, which snail nave Je-eons!sned
to him, for sale or otherwiserom any ilaoe
within the state, nor the value of any pro
perty consigned to him from any other place
lor the sole purpose or being siorsd or for
warded; provided he shall, in either sie,
have no interest in such property, or in any
profit 10 be derived from ita sale; and the
word 'person," ss used in this, and the
two succeeding sections, shall be held 10
mean and include "firm," "company," and
corporation."' ... ;..',.. .:.
Sec. 14 Every person who shall pur
chase, receive or hold personal property of!
any description, for the purpose of adding
to the value thereof, by any process ol man
ufacturing, refining rectifying, or, by the
combination of different materials with a
view of making a gain or profit by ao doing,
sbsll be held to be a manufacturer, and he
shall, at all times, when by this act be is re
quired to mske and deliver to the assessor a
statement of tho ' amount or value of his
other personal property subject to taxation,
also suite the average value estimated, as
provided In the preceding section, of all ar
uciea purchased, received, or otherwise
held, for the purpose of being used, in whole
ot in part, in any process or operation ol
msnulacturing, combining, rectilying, or re
fining, which, from time 10 lime, he shall
L a j a sa .
nave naa on nana aunng ins rear next
preiioua to the time of making such state
ment, if so long he shall have been engaged
in such manufacturing business, and tf not,
then during the time he shall , have been so
engaged, which statement he shall attest on
oath; but in determining the value of all ar
uctes itsnulsciured bv htm, snd which shall
remain pn hand unsold, the cost of the ma
terials entering into their combination, or of j
wntch tiiey were made, with the cost of the
materials used or consumed in tha process
of manufacturing, combining, rectifying, or
refin'ngthall betaken as ths criterion of
their value, for the purpose of taxation.: 1
. dec. 1& merv person owninir a manu
facturlng establiahmetit of any kind, and
every manufacturer shall list ar a part of his
personsl property, the value of all engines
and machinery, of every description, used
or designed to be used, In any process of re-
nmng or manufacturing, (except such fix
tures as shall have been considered aa part
01 any tractor lot, or real property,) inclu
ding all the tools and Implements of every
kind, used or aesigned to be used for the
purposes aforesaid. ,
sbc. 16 That when any person ' shall
commence merchandizing In any county,
alter the first day of March, the average
value of whose personal properly employed
in merchandizi ng shall not be entered on
the assessor's list for taxation in said coun
ty, such person shall report under oath to
the auditor of the county, the probable aver
age value of the personal 01 open v bv him
intended to be employed- in merchandizing
mini me nrst 01 march ihereatiar, an"
pay Into the treaaury a sum which Jial
bear the same proportion to the levy for all
purposes on the averago value so employed,
as the ttmu from the day on which bo shall
commence meichandixing as sforesnld, to
tne nrst day or March next aucceedtng, shall
near to one year. t ' -Sxo.
17. The auditor of each couhtv (1
this State shall, if he1 deem It necessary .have
the power to appoint a cornneumt person tn
his couqty to notify all such persons who
shsll continence merchandising after the first
plated by, the preceding section ' snd such
person so, appointed, shall receive such corn
pensation as the auditor shall direct', subject
t6tha apnryal'or,)hr Opvijirg jCmmissioh
.I:SEc: i)8.u.' Th'at If anj personnancom.
rnehee merchandizing as aforesaid, and ahall
no, Within ene month thereafter, report iq
the cohnty auditor, and make payment to the
county treasurer, sa required in section six
teen, he shall forfeit and pay the sura of .two
per ejot. oaihe value of iha personal prop
erty by him employed in merchandizing, to
be 'ascertained at near as may baby thetes
rimbAyf 'Witnesses; and recovered .ty ari
f-'on of -debt In (he ame of the county
' er', for the iiso'of the county, before
' - of f?!a tit court having ju-
rowxir arb ctmn1 or TowHssrr Asskssoss.
8x0.: 19. la each township,' town' and
ward in this State, forming an election dis
trior, there shsll be elected on the first Mon
day of April, a nnually, by the qualified elec
tors 01 sucn township, town or ward, forming
an election district, one assessor ipr such
township, town or ward, or part of atowa
ship not included in any other election dia-
irlCW ' - .' 1 ' .V-v :r ';
8zc. 20. Each township asaeuor shall give
bond and take the prescribed oath bf office.
within nT.een days alter his election, and the
township clerk shall notify the county audi
tor tnereor, ana it the county auditor shall
receive no notice of the qualification of ihe
, in any township; ward or cltv. in
his county, within ihmv davs sfter slich
election, be shall conaidei such office va
cant, or if there shall be at any time, or
from any cause, a vacancy In the office of
assessor, or if the assessor of any township
or ward, ahall not have proceeded to the
discharge of the duties of his office before
the first day of March in each year, the
county auditor ahall forthwith at point one
or more euiiable persons, residents or the
county, to discharge the duties of assessor,
in such- township or ward, as required in
tha fourteenth section oi the set to create
the office of township assessor.- ''
sxo. 21. The assessment of all personal
property, moneys and credits, and
tha valuation 01 all lands, and lots, snd new
structures, which have not previously been
valued and placed on the duplicate, shall be
made between the lfiih day of February and
the second Monday of April, annually, and
the assessor of each township shall, on or
before the fifth day of April, annually, leave
with each person tesident in his township, of
full age, not a married woman, or insane
person, or at tho office, usual place of resi
dence or b Minus of such person, a written
or printed notice, requiring such person to
mske. out for such assessor, a ststement . ol
the property which by this act he is required
to list, accompanied with printed forms, in
blank, or the statements required of. such
person, and the assessor shall, at the time
he delivers such notice and blank form, re
ceive from such person, the statement of his
or her personal property, moneys and cred
its, under oath or affirmation, unloss such
person shall require further time to make
out such statement, in which case he shall
Call for auch statement before the second
Monday of April, and he shall require each
person to take and subscribe on such state
ment, an oath or affirmation 10 the truth
thereof, in auch form as the Auditor of State
shall prescribe, which the assessor is hereby
authorised and required to administer.
Sec. 22. In every case where any person
shall refuse to mske out and deliver to the
shall hsv been absent, or unable. froni'Siek;
ness, to lst the same; the assessor shall en.
ter opposite his name,, ,ihe word, fabteni,'
ort'sick' v'. -i nf ' ,!.:,!,,; , wtr-rto
Sic, 16, Each vowuki iili.ii ai
the time he is required by this act tot make
bis ratuvn of taxable property: to the county
auditor; also deliver to hlra all thd stare.
mems of; property which he shsll have
received, from persons required 10 list the
same, srrsnged in alphabetical' order.: and
ihe auditor shall carefully preserve tha asm
in his officafor one veav. , , . r.. ... ,
. Sw- W.jEsch s township assessor shall,
uuubii v, at uie time Of lakino m liai f.f r.
. ' , -- --- - - r-
pivuoriY. BJSO 1SKA a lut r. al r.ol
property situate in bis .township, that shall
hsve become subject to taxation since , the
last previous listing of property therein.wiib"
the value thereof, esrtmaiud agreeably to ihe
rules prescribed iherarnrk h. ,an,K
ortfus act, and of all new buildings, or oilier
sirudturesofany kind, of over one hundred
dollars tn value, tho value of whirh thaii
not have been previously added to, or in
eluded In the valuation of iha lan.I on ealilnh
such structures have been erected, and shall
maxe return to tho county auditor thereof, at
the same time be is required by this set, to
uia return 01
shaft be forthwith filled by the commissioners'
who shall be Ini.ncdiaielf called togeihar' for
that purpose, by the county sddltor, by they
apportionment of somo other suitable cbrnM
petent cititeri of ihe county, and tho' pi-rVerf
appointed to auch vacancy, shall be notified
by the county auditor; ahall glvo hood;. and
pikirftn oath of office, within the lime alia
receiving such ndtiea, and in the manrwif
prescribed, ia the foregoing seoiion- '' '- u
r Sxc' 31. If ihsre shall be a; vacate? lei
the office of district assessor, in any district
of any county, after the tenth day of Aprils
eighteen-hundred snd fifty-two. and of anfr
year when the assessment of the real pro-t ' -K
ty of ths State is to be to mad. auch vacate
cy sha l bo i forthwith filled by tha audiior v,
'ire'Ssurerv'.- and recordsr of she ountv in "
'.F.blclicrf'TaOrJjrir
of them, if they can find any competent tads
suitable citizen of their county who will acj -
cepi ana perform the a u ties ol such olticei,,
snd if no such person ban be found, the audj,..
nor ahall, within five days after, he shaif..
come to the knowledge of such vao ncy; nu
tify the State auditor thereof, who shall lorth-'
with proceed to fill such vscsncy. ".!
Sbc. 32. , It shall be the duty of each dis-.
iirici assessor 10 make out, from the maps
irn or personsl property; in and descriptions furnished him by ihe coun'
ne shall set forth the tract ov iy auditor, and fiom such other sources b(
wnicn return
ot oi real property on which ..oh r m,rM
struciuret ehall have been erected, ths kind
Of structure so erected, and the truo vslue
added to such parcel of real property, by
the erection thereof; and the additional sum
which h is believed the land on which ihe
structure is erected, w. uld sell for, si private
sale, in consequence thereof, shsll bo con
sidered the val ie of such new structure; snd
in case of ths destruction by fire, flood o
otherwise, ofany building or structure of any
kind, over one hundred dollars in value,
wnion shall have been ereoei previous 10
the last vsludon of the land on whi h the
same shall have stood or the value of which
ahaH , have been added . to anv : former
valuation of such land, the assessor shsll
determine, as nearly as practicable, how
much less such land would sell for. at pri
vate sale, in consequenoe of such destruc
tion, and make return thereof to the couniv
auditor, as in this section provided. ,
a-V . a ' a . - .
sec. x. uacn township assessor shsll
information as shall be In his power, a cor
rect and pertinent description of each tract,
and lot of real propeny in his dinrict, snd
when lie shall deem ii nicesrary to obtain an
accurate description of any st-pataie. tiaci or
lot in his district; he may require the owner
or occupier thereof to luinish the same, with
any title papers he may have In his posses
sion; and if such owner or occupier, upon
demand made for the samej shall nt gleet or
refuse to furnish a satisfactory description of
such parcel of real property to suclV ssses
sor, he may employ a competent surveyor
to make out a description of the boundaries
and location thereof, and a statement of the'
quantity of land therein; and (he expense' of
such survey shall be returned by rurh aa-'
sessor to the auditor of bis county, who shall
add the same to the tax assessed upon such,
real property, and it shall be collected by
the treasurer of the county with such tax.
and when collected, shall be paid on demand
to sm li assessor, for the uso of the persons
shall be considered, rbf all purposes of tax
ation, as trie propeny of ing person so noiu-
eiderntton. believed, when received, lo hsvs
been sdequste, and no such seknowiedgment
township assessor, a statement of personal
j , . S a a lewwaBaawa w aavva VI se SSSi 1 W SB J vwiltllfWU Wl
property, moneys and credits, as provided by ,ny v,0iadon or evnllon 'of ' of tha re,
this acw or shsll refiise to take and subscribe Uuirememn of said act. in r1nilnn tn tha liit,
an OBin or omiuiauuii, a win, iruiu ui inir or waluatinn of
sucn Biaiemeni, or any pan iaercui, wuiou
he is by this act required to verify bv this
oath or affirmation, or in case of the sick
ness or absence of such person, the sssessor
hall, in every such case, proceed to ascer
tain the number of each description of the
several articles of personal property, enum
erated in the eighth section of this act, the
take and subscribe an oath, which shall be tn whnm lha wn aria ialnw nttrl ha (shut t in sill
certified by the magistrate administering ihe i cases, Jroni actual view, and from thabeat
same and attached lO the return which he is aourcea of infurmaiiim within hi. rearh. rla.
required to make to the country auditor, in I, ermine, as nearly ss practicable, the tttfr"
the following form: -I, , assessot for value of each separate tract aud lot of real
lownsmp, in tne couniy oi , do sol
emnly swesr, that the value of all personal
property, moneys, and credits, of which a
statement has been made and attested bv
the oath of the person requited iy the
the act for levying taxes on sll property in
this State, according w its true value, to list
the same, is truly returned, as set forth in
such ststement; that in every case where by
law I have been required to ascertain the a-
mount or value of the personal property, mo
neys or credits, of any-person, compnny, or
corporation, l have diligently, and by the
best means in my power endeavored to as
certain tha true amount and value of all
such propeny, moneys snd credits, snd
that, as I verily believe, the full value there
of, estimated by the rules drescribed by said
act, is set forth in the annexed return; that
in no case bavs I knowingly omitted to de
mand, ot any person of whom by said act
I was required to make such demand, a
statement of the description, of the amouni
ana value or persons! property, or or the a
mount of moneys and credits which he was
required to list, ur in an way connived at
property, moneys or
credits, of any kind for taxation."
- way. v. a vwusnip assessors snail oe al
lowed one dollar and fifty cents per day, to
be paid out ol the county treasury, for the
time which they ahall be necessaiily em
ployed in the perfurmace of their dunes, and
they shall makt out their accounts in detail,
giving the dale of each day which ibey
value ofpersonrJ property atibjectu) taxation JhBUVfe been employed, which account
other than enumerated articles, and the value
of tho moneys and credits, of which a state
ment ahall not have been delivered to said
assessor, as aforesaid, as the esse may re
quire; and to enable him so to do, he Is
hereby authorized to examine, on oath or
affirmation, any person whom h ) may sup
pose to have knowledge of the amount or
value of the personal property, moneys, or
credits, which the person so' refusing, was
required to list. - .
aa ' a. a. at
; Sec. 23. in ait cases in wnicn township
assessors are required, ia consequence of the
sickness or sbeence of the person whose
duty it is to make out a statement of person
al property, moneys, and credits, or incon
sequence of his neglect or refussl to mske out,
or to be sworn to such statement, to aacer
certain the amount and value of such per
sonal property, moneys and credits, if H e
assessor shall be unable to obtain positive evi
dence of the amount and value of such prop-
ihey si all verify under oath; and the cuun
ty auditor, if he ahould find such account to
be correct, shsll drsw sn order on the treas
urer for ib same, but in no case shall the
couniy auditor give aa assessor an order for
bis compensation until he . shall have hied
his list of assessments, with the statements
returned to him,' and the book In which
the original asssessrnents were entered, with
the suditor; the lists to be accurately made
out ana added up.
DISTRICT ASSIS30BS -low AND WEEK Ar-
- . roiJtTED.
Sec. 29. The county commissioners . of
each county in thia State, shall meet at the
office of the couniy auditor, on the second
Monday in March, one thousand eight bun
dred and fifiytwo, and every sixth year
thereafter; and, when they or any two of
ihem, shall be so convenned, they shsll pro
ceed to divide their couniy into at least two,
erty ;' moneys and credits, he shall return M not more than four districts, except tbe
such amount and value as, from general
reputation and bis own knownledge of facts
and circumstances, he believes to be the lull
amount and value bf such property, moneys
and credits.
Sbc. 24. Each township assessor shal
on or before the second Monday of April,
annually, make out and deliver to the Audi
tor ol his county, in tabular form, and al
phabetical order, the names of tho several
Dersona. ' companies, or corporations, in
whose name any personal property, moneys
or credits shall have been listed in the town
hin. and ainaratelv. in appropriate columns.
onnnaitu ach name, the aggregate value ofl freehold
-rr . - . ,' I r .1
ih anvurat aneciea 01 Dersona property e- ui mo
county of Hamilton, which may bo divided
into any number of districts not less than
six, nor more than twelve; and to appoint
some well qualified citizen of auch couniy
as assessor i f re's! property for each district
therein; provided, that no township or wsrd
shall bo divided in forming sue 1 districts.
Sec 30. bach person appointed to the of
fice of district assessor, shall be " forthwith
notified by ihe couniy auditor of his appoint
ment; and each person so appointed, shsll,
within ten days alter receiving such notice,
file wiih such auditor his bond, psyable to
ihe State of Ohio, . with at least one good
surety, to; iho - 'acceptance
couniy auditor, in the penal
n...n.rai.H in iha ltfhih section of this act. sum ol two thousand dollars, conditional
as attested by the person required to list the hat he will diligently, faithfully and itnpar
same. Or as determined by tne assessor;
which columns shall be accurately added up,
and in every case where any person whose
duty it la to Hat any personal property, mo
neys or credits, for taxation, shall have re
fused to take and subscribe the oath or afrit-
motion required of him by this act, in regard
tialitv perform all and singular the duiiea
enjoined on him by thia act; aud he ahall
moreover lake and subscribe, on said bond
an oath, that he will according to thd best of
his judgment, skill snd ability, diligently
faithfully and impartially perioral all th
duties enjoined on him by this actnii if any
ii wwii svrv sAisvrsiitw-wtiniitj sssviiimusiiivs ivhiiwv w j aa s w 1 i L is , 7
dsy of llsrch, and the avorsgo value onto the value of peisonal property, moneys person so appointed shatl fall to give bund.
whose personal property employed In mer
chandizing shsll not be entered an lot) tiser-
spr's list wr isiatloJi, to report themselves to
the county suettor, for iho purposo contcm
or crediis, the sssessor ah ill enter, In an ap-lor shall fail to take an oath as required in
nronriam column, the words, "refused 10 lino preceding section, wt mm tne time mere
swesr;" and in every case where any por-jih prescribed, thd office to which ha wss
son riuirod h list property for taxation appointed sharl be eonsirforet! taeew, snd
propeny in his district, according to the rules
prescribed by this act lor valuing rca pro
peny; and he shall note in his plat book,'
separately, tbe value of all houses, rriflla,.
snd other buildings which exceed one bun
dred dollars In value, on any uact of land
other than town lots, which shall bk carried
out as a part of the value of such tract.
Sec 33. For the purpose of eoahling
the assessor to determine the value of build,
ings and other improvements, he is hereby
required to enter, with the consent of tha .
owner or occupant thereof, end fully to ex
amine all buildings and structures ef what
soever kind which are not by this act ex ,
pressly exempted from taxaiion.
Sbc. 34. Kach district assessor shall, on
or before tl e tenth day of October, one
thousand eight hundred and fifty-two, and
every sixth year thereafter, make out and
deliver to the auditor of hia county a return
in taoular form, contained in a book to be
furnished ' him by such auditor, of tha
amount, description and value of all the real '
propeny subject to bo listed for isxaiion in
his district; which return shall containi
1st-The names, arranged in alpl abettcat
order, of the several persons, companies or
corporations. In whose names -the sevcrsl
tracts ol real property, other than town pro .
perty, in each township within bis district
shall have been listed; and in appropriate
columns, opposite each name, ihe description .
of each irn . designating the number of
acres, the number of the section, and tha
pan thereof, and of the township or survey.
listed in such name, and tbe value of each
separate tract as determined by the nssesor;
2d The names arranged in alphabetical
ordur, 6f the several persons, companies; or
corporations, in whose names the Several
lots of real property, in any town or towns
in his district shall have bern listed; rind .in
the appropriate columns opposite each Dame,"
ihe description or each lot, and the value
thereof, ss d lermlned by the assessor and
such description shall designate the town
and number of the lot, and the pan thereof,
and if part or a lot is listed, It snail state '
tbe number of feet along the principal street ,
on which itsbuta. II the name of the own- ,
er of any tract of. land or lot shall bo un
known, the word unknown," shall , be on .,
tered In the column of names opposite said '
tract or Int. - If land be shunted iri the Vir
glnia military district, oris not embraced In 1
any land district, It shall let forth the origi
nal survey or surveys, part or parts thereol,
contained in each separate tract so listed.
B0T1BS Of C0-JiT AtrtHToES. , '
Sbc 35. The county auditor of each
county shall, as soon as practicable", after the
fifteenth day of March, one thousand eight
hundred and fifty-two, and every sixth year
thereafter, make out and deliver d the as '
sessor of each district in his county, dn ab '
struct from tho books In his office, contain- ' '
ing a description of real propeny, situats
within such district, with the name of the
owner thereof, if knotfrt. and tho numbvr of !
seres br Quantity of land contained therein," I
as the sume shall appeur on his books j and i
also a map of each township and town with
in such district. " ' - M '
1 Sec $6. Each county auditor shall add
to the value, as returned by the sssessor, of
all personal propeny, and of all moneys and
credits which the owner or other person, in
behalf of ihe owrtdr, whose duty ft is made'
bv ih's act to list the same, hits refused to
list br to the value of which 'Buck persons
shall have refused to twedr or affirm when
required so to dd; In obedience to the provta
ions of this act, fifty per .cenitnn ou the oU
ue so rcturnod by the assessor, v t .
: Seo. 37. If siiy pcrson required 10 list
propeny for taxation, ahall hove been prw .
vented by sickness or absence, from making .
out anil delivering 10 ihl assessor such sist
ttea,uflh peflf -e kW agent, having
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