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Gallipolis journal. [volume] (Gallipolis, Ohio) 1837-1919, April 22, 1852, Image 2

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THE JOURNAL;
FOBLISHED SVBBT TEmSDAT HOKICISG
BY JAMES HARPER,
it the low price of tl 00, in adrance
Office over the Book Store,
J AS. BARPER,
. A. XAStl,
and
Editors.
'GALLIFOLIM.
Tilt KM DAT.
Thk Tax Law This law, which
reached us after the outside of this
number had been worked off, is quite
too lengthy to be inserted entire. We
giro such portions as are of more im
mediate interest while Assessors are
listing the property. The ba'ance of
the law will appear in our next.
The law provides for the appointment
of dfstrict Assessors as follows: the
commissioners of each county at their
June session, 1852, and every six years
thereafter, shall divide their county into
four districts; that notice shall immedi
ately be given of the boundaries of each
district; and at the following October
election the electors of each district
shall elect a citizen of the district as
assessor of real property within such
district.
The annual county board of equali
zation is composed of County Commis
sioners and Auditor, who meet at the
Auditor's office on the second Wednes
day of May, annually. Those having
business before this board will notice
the short time between the returns by
the Assessors, and the meeting of the
board onl; two days.
Adjournment of the Legislature.
Both Houses have agreed to adjourn on
the fith of May to meet again on the 15th
of November. This question of an ad
journment to meet again next winter,
has called out quite a general expres
sion of the press through the State.
We do not consider the matter of much
consequence. There is of necessity
more legislation to be gone through
with this session than usual, and we
presume it will need less than a year to
show the necessity of amending or re
pealing much that has been enacted du
ring the last winter. Yet could the re
quired legislation be accomplished by
remaining a few months longer we cer
tainly think there should be no adjourn
ment. And as one who advocated bi
ennial sessions, we should strongly ob
ject to this step if it was in any way to
be used as an argument that biennial
.sessions were not sufficient for all pur
poses of State Legislation. But as the
matter was settled in a Locofoco cau
cus, that party must take the responsi
bility of the act.
CirMr. Mangum, of N. C, in the
course of a personal explanation in the
Senate on the 15th, stated that General
Scott was his first choice for President
Mr. Stanley, or the same State, and an
able member of the House, lately pub
lished a letter giving at length his rea
sons for supporting Gen. Scott, if nom
inated. These, with some other late
demonstrations at Washington, make
the probability of Gen. Scott's nomina
tion, by the Whig National Convention
much stronger. -
(r-The Virginia Whig Convention
assembled at Richmond on the 14th,
Hon. J. J. Strother. President. It was
decided to select delegates to the Na
tional Convention by the convention
The majority of the delegates are Fill-
moro men. So Virginia will probably
ffo into the Convention unbroken for
Fillmore.
Ohio State Fair. The third Ohio
State Agricultural Fair is to take place
at Cleveland, on the 15th, 16th, and
17th days of September. Preparations
have already commenced.
The Congressional apportionment in
troduced into the House differs from
that in the Senate as far as this district
is concerned, only in including Vinton
county in this district. Our Columbus
correspondent gave the district as per
Senate bill.
(Louisiana voted on the question
of calling a convention to amend her
constitution, on the 12th.' The vote
New Orleans stood five thousand
. favor, and only 170 against. Only
some five or six years have elapsed
since that State held a similar conven
tion. '
The Maine liquor law has passed the
lower House of the Massachusetts Le
gislature by a large majority.
. Kossuth was in .Washington on fat'
urday. His next public appearance
will be at Boston on invitation of the
Legislature. .
fr-In consequence probably of the
difficulty in crossing tho lake, Miss
- !
Johnson did not arrive to commence
ber school as advertised. She is, how
extracted in time -to- open the
school next Monday.
C5-The State Journal .y. that of
. . , rfM
he eleven d.stncts heard front eight
have signified tbefr choice of Won. o
F. Vinton as one of the Senatorial del
egates. He is undoubtedly elected.
Sherman has six out or the eleven and
will probably be the other delegate.
S. E. FJy, Esq., of the Gazette, is the
delegate for the Koss district. So far
the delegates are all Scott men. Ohio
will probably be united for Scott. We
regret to state that through the negli
gence of the Whig committees of this
and other counties in this district, no
Convention was held, and delegate
agreed upon.
(&R. Lloyd & Co , of Portsmouth,
notify our readers of their ability and
willingness to serve them. Bead their
advertisements.
The Presbyterian Society will soon
put a new roof on their church, and re
model the (itii thereon that points hea
venward an improvement greatly to
be desired.
The Weather. The rain has been
fa'ling with little interruption for nearly
a week. As a consequence the Ohio
river is (Wednesday morning) some
ten inches higher than during high wa
ter a few weeks since, and is still rising,
and as the rain is still falling there is
little hope that it will stop less than the
high water mark of 1847.
The river at Pittsburgh is falling, and
the Kanawha is at a stand.
frHon. John Welch" is at home.
Business connected with his profession
called him from Washington. He will
remain but a few days.
("Amongthe Post Offices establish
ed for the week ending April 10th, is
one in this county called McDaniel's,
Friend McDaniel.-Post-Master.
The Chillicothe Advertiser is again
on hand, as zealous as ever for Demo
cratic men and principles,
Mr. English, Whig, was elected mayor
of Columbus on the 13th.
(fc5"For late Spring Goods see our
advertising columns.
The liobert Sodgers going up, and
the Republic coming down, in the Cum
berland river, on Thursday last, came
in collision, sinking the Rodgers within
fifteen minutes. Mr. Merritt, a Ctlifor
nian, lost his trunk with $16,000 in gold
dust. No lives lost.
Pork, it will be seen by our Cincinna
ti market, comminds a good price. We
omit our Prices Current, as there is no
change made from the last.
t"W are under obligation to Mr.
John Dages for a copy of the Cherokee
Advocate, a paper printed by the Chero
kee tribe of Indians,
Mr. John Morrison, who has just re
turned from Cincinnati with a stock of
superior cloths, has our thanks for late
papers.
Mr. James Fish, the gent'emanly
clerk of the steamer Ohio, will accept
of our thanks for late Cincinnati papers.
The Ohio is a regu'ar packet between
Marietta and Cincinnati. She passes
down Wednesday and up Sunday.
Our friend, J. A. Robinson, clerk of
the Diadem, never fails to leave us a
bundle.
The officers of the Packets have our
thanks lor the latest favors. This line
in point of accommodation, cannot be
surpassed on any waters.
Legislative.
COLUMBUS, April 12th, 1852.
in
in
,
We make op the proceedings from
the blate Journal:
The Senate passed the bill for re
organizing the benevolent institu
tions ol the State; also, the bill to
provide for organizing the Legisla
ture. A bill to provide for the pay
ment of the Kossuth committee,
while at Cleveland, &c, in atten
dance upon the great Hungarian,
also passed that body. These ex
penses are between two and three
hundred dollars.
i ne ocnooi Din was considered in
committee ot the Whole Tor a time,
without conclusion.
In the House, the most remarkable
act was, the prompt and decided
manner in which thev laid on the
table the Senate resolutions loaning,
or rather giving all the State arms to
Kossnth.
After dinner, a motion to take it
up was made and lost. This was
then reconsidered, and the House
finally concluded to debate the matter.
Mr. O'Neill led off in a very
able speech against the resolution.
Messrs. Means and Stone spoke in
favor of its passage.
loth. Senate. The bill to refund
taxes in certain cases, was read the
third time and passed.
The bill to re-organize the benevo
lent institutions of the State, passed.
A resolution was adopted to have
the date in the notary public bill cor
rected, so as to make it conform to
the time of signing it.
This will legalize the acts of
notaries three weeks longer.
The adjournment resolutions were
taken up, discussedin full, and adop
ted; yeas 22, nays 6. . They provide
for adjourning on the 5th May, to
meet again on the 15th November
next.'
i-Tbe resolution authori
se zing the loan of the State arms to
g d d profi
:
Kossnth was debated all day,
table day's work for those who have
the bill to foot.
15H. Senate. The bill for sub
mitting to the popular vote the erec
tion of public buildings, passed; aiso,
the bill giving the proceeds ot the
sales of escheated lands to county
agricultural societies.
The Temperance bill was reported
back, and referred to the committee
of the whole.
After a warm discussion the bill
to regulate the sinking fund was
passed.
A resolution was adopted declar
ing that the notary public bill was
dated, and went into effect on the
2d day of April instant.
The ten-hour labor bill passed
The school bill, after being dis
cussed for some time in Committee
of the Whole, was laid on the table,
House. The resolution authori
zing the loanir.2 ol arms to Kossuth
was indefinately postponed; yeas 60,
nays 2o.
The Senate resolution to adjourn
from the 5th of May to the 15th
November was agreed to.
Mr. Brown introduced a bill to
repeal the charter of the Ohio Life
and Trust Company.
15A. Senate. The bill for the
protection of sheep, passed.
A bill was introduced, making it a
penitentiary offence for public of
ficers to loan the public money.
House'. The bill amendinz the
act authorizing the publication o
the general laws in the county
papers, was postponed till next Ino
vember.
The Senate amendments to the
bill making appropriations in part for
IS52, being under consideration,
and in discussing the one which,
making an appropriation of 292 60
to pay the expenses of the commit
tee appointed to receive and wel
come Kossuth, an ' exciting scene
occurred between Messrs. Beckel
and Weller. in which they called
each other liars, and exchanged sand
boxes in rather a belligerant manner.
The other members interfered, and
the combatants apologized, &c.
The bill was laid on the table, and
the sand boxes restored to their
places.
1 he senate amendments to tne bin
regulating the hours of labor, and
also to the bill for the protection ol
sheep, was agreed to.
I6lh. Senate. The bill making
Clerks of Courts County Recorders
in certain cases, was postponed till
next session.
The general town and city corpo
ration bill was considered in Com
mittee of the Whole until adjourn
ment.
House. The committee on medi
cal colleges reported against making
any change in the rules admitting
medical students to the privileges ol
the Commercial Hospital, at Cincin
nati.
Mr. Stone reporled back the bill to
regulate auctions with amendments,
which completely altered the bill; it
was ordered to be printed.
The bill providing for the appoint
ment of officers for the Ohio Peni
tentiary, was lost; yeas 45, nays 25,
not a constitutional vote.
17A. Senate. The Senate went
into Committee of the Whole on the
bill to regulate elections; an amend
ment was adopted that the polls be
opened at from 6 to 10 o clock, A.
M.. and closed at 6 o'clock I . M.
House. The following bills passed,
viz: one to authorize guardians to
release the claims of their wards;
one to tax titles to real estate; one
further prescribing the powers of
Courts of the State, and the Judges
thereof; and one to repeal the ISth
section of the Court bill, passed this
session, amending the laws prescrib
ing the duties of county recorders,
and repealing a section of the old
law.
The bill repealing the act passed
in March, 1851, providing lor the
mode of taxing certain railroad com
panies, passed.
At a meeting of th9 Town Council,
held on the 8th insU the following per
sons were appointed to the several offi
ces: Board of Health T. R. Calohan, L,
P. Maguet, Moses Gates, A. Lasley,
Wm.B. Sloan
Fire Wardens Lewis Newsom, W
H. Langley, Franklin Carel, Joseph
Vanden.
Police Officers F. Mathers, James
Brown, A. Curry, W. L. Gardner, Thos
Hill, C. D. Bailey.
Market Clerk Thomas Hill.
E. T. SHEPARD, Rec'r.
Thr Whole, or None. The U,
S. Supreme Court, which recommen
ced its session in Washington last
week, it is stated, has refused a re
hearing to Mrs. Gaines, widow of
Gen. Gaines, by a vote of 4 to 2.
This we suppose ends the chapter.
Had her claims been sustained, she
would have been probably the weal
thiest person in the United States.
There have been times during the
progress of the suit, when, it is aid,
she might hare compromised for half
a million ol dollars.
Great Slaughter in China. A
late Canton paper records a great
slaughter of Government troops near
1 ung-gun-chow, by the rebel army.
About 10,000 soldiers and more
than 60 officers were slaughtered.'
E. T. SHEPARD, Rec'r. LAWS OF OHIO.
BY AUTHORITY.
AN ACT
For the uteaaral and taxation of all proper
ty in this 8tate, and foe levying taxes there-oa
according to it true value in money.
Sic 1 . Be U eiutdedb Die General Aum-
big of the Stale of Gain. That all property,
whether real or personal, in this slate,
all moneys, credits, investments in
bonds, stocks, joint stock companies,
or otherwise, of persons residing
therein; the property of corporations
now existing or hereafter created.
and the property of air banks, or)
banking companies, now existing,
or hereafter created, and of ail bank
ers, except such as is hereinafter
expressly exempted, shall be subject
to taxation; and such property, mon
eys, credits, investments in bonds,
storks, joint stock companies or oth
erwise, or the value thereof, shall be
entered on the list of taxable prop
erty, for that purpose, in the manner
prescribed by this act.
DEFINITIONS.
Sec. 2. The terms "real proper
ty" and "land," wherever used in
this act, shall be held to mean and
include not only the land itself,
whether laid out in town lots or
otherwise, with all things contained
therein, but also, all buildings, struc
tures and improvements, trees and
other fixtures of whatsoever kind
thereon, and all rights and privileges
belonging, or in anywise appertain
ing thereto. The term "investments
in bonds," whenever used in this
art, shail be held to mean and include
all moneys invested in bonds, of
whatsoever kind, whether issued by
incorporated or unincorporated com
panies, towns, cities, townships,
counties, states, or other corpora
tions, or by the United States, held
by persons residing in this state,
whether (or themselves or as guardi
ans, trustees or agents, on which the
holder thereof is receiving or enti
tled to receive interest. The term
"investments in stocks, wherever
used in this act, shall be held ' to
mean and include all moneys invest
ed in the public stocks of this or any
other state, or of the United States,
or in any association, corporation,
joint stock company or otherwise,
the stock or capital of which is or
may be divided into shares, which
are transferable by each owner,
without the consent of the other
partners or stockholders, for the tax
ation of which no special provision
is made by this act, held by persons
residing in this state, either for them
selves, or as guardians, trustees or
agents, i he term "oath, wherever
used in this act, shall be held to
mean oath or affirmation. Every
word tin this act Importing the mas
culine gender, may extend and be
applied to females as well as males.
The term "personal property," wher
ever used in this act, shall be held to
mean and include,
1st. Every tangible thing being
the subject of ownership, whether
animate or inanimate, otner than
money, and not forming part of any
parcel of real property, as hereinbe
fore defined.
2d. The capital stock, undivided
profits, and all other means, not for
ming part of the capital stock of ev-
ery company, whether incorporated
or unincorporated, and every share,
portion or interest in such stock,
profits or means, by whatsoever
name the same may be designated
inclusive of every share or portion,
right or interest, either legal or
equitable, in and to every ship, ves
sel or boat, of whatsoever name or
description, used or designed to be
used either exclusively or partially,
in navigating any of the waters with
in or bordering on this state, wheth
er such ship, vessel or boat, shall be
within the jurisdiction of this state
or elsewhere, and whether the same
shall hare been enrolled, registered
or licensed at any collector's office,
or within any collection district in
this state or not. The term "mon
ey." or "moneys," wherever used in
this ant, shall be held to mean and
include gold and silver coin, and
bank notes in actual possession, and
every deposit which the person own
ing, holding in trust or having the
beneficial interest therein is entitled
to withdraw in money, on demand
The term "credits," wherever used
in this act, shall be held to mean and
include every claim or demand for
money, labor or other valuable thing
due or to become due, including book
accounts, and every annuity or sum
of money receivable at stated peri
ods, and all money invested in prop
erty of any kind which is secured by
deed, mortgage or otherwise, which
the person holding such deed or
mortgage or evidence ol claim, is
bound by any lease, contract or
agreement to reconvey, release or
assign, upon the . payment of any
specific sum or sums. Provided, that
pensions receivable from the United
States, or from any of them, salaries
or payments expected to be received
for labor or services to be performed
or rendered, shall not be held to be
annuities within the meaning of this
act.
PROPERTY exempt prom taxation.
Sec 3. .AH property described in
this section, to the extent herein limi
ted, shall be exen.pt from taxation,
that is to say: -.
1st. All public school bouses, and
houses used exclusively lor public
worship, the books and furniture
therein, and the grounds attached to
such building necessary for the proper
occupancy, use and enjoyment of
the same, and not leased, or other
wise used with a view to profit. All
colleges, academics; all endowments
made for their support; all buildings
connected with the same, and all
lands connected with institutions of
learning, not used with a view to
profit. This provision shall not
extend to lease h"!d estates, or real
property held uniier the authority of
any college or university of learning
of this state.
2d. All lands used exclusively as
grave yards, or grounds for burying
the dead, except such as are held by
any person or persons, company or
corporation, with a view to profit or
for the purpose of speculation in the
sale thereof.
3d. All property, whether real or
personal, belonging exclusively to
this state, or to the United States
4lh. All buildings belonging
counties, used for holding courts, for
jails, or for county offices, with the
ground, not exceeding in any county
ten acres, on which such buildings
are erected.
5ih. All lands, houses and other
buildings belonging to any county.
township or town, used exclusively
for the accommodation or support of
the poor.
6'h. All buildines belonging to
institutions of purely public charity
together with the land actually oc
cupied by such institution not leased
or otherwise used with a view to
profit; and all moneys and credits
annronriatin!? solely to sustaining
and belonging exclusively to such in
stitutions.
7th All fire engines and other
implements used for the extinguish-
ment of fires, with the buildings used
exclusively for the sife keening
thereof, and for the meetings of fire
companies whether belonging to any
town, or to any fire company or
rranized therein.
S;h. AH market nouses, puouc
.. ,. i
. ... . . L I:
squares, or otner puniic grounds,
town or township houses or nans,
used exclusively for public purposes.
and nil works, machinery and fix
tures belonging to any town, and used
exclusively for conveying water to
such town.
9th. Each individual in this state,
hall be allowed tr hold, exempt
from taxation, personal property of
any description, not exceeding in
value two hundred dollars. No per
son shall be required to list a greater
portion of any credits than he be-
invei will be received, or can oe
collected; nor any greater por'ion
of any obligation given to secure the
payment of rent, than the amount ol
that shall have accrued on i.ne lease,
and shall remain unpaid at the time
of such listing. No person shall be
required to include in his statement
as a part of the personal property.
monevs, credits, investments i n
bonds, stocks, joint stock companies,
or otherwise, which he is required to
list, any shaie or portion of the capi
tal stock or property, of any compa
ny or corporation which is required
to list or return its capital and pro
perly for taxation in this stale. The
taxes upon banks, banking compa
nies, and all other joint stock com
panies or corporations of whatso
ever kmc, levied and collected in
pursuance of the provisions of this
act. shall be in lien of any taxes
which such bank or banking compa
ny, or other joint stock company or
corporation, was by lormer laws re
quired to pay.
POWERS AND DUTIES OF TOWNSHIP AS
SESSORS.
See. 23. In each township,
this state, forming an election district, there
shall be elected on the first Monday of april,
annually, by the qualified electors of such town
ship, town or ward, forming an election dis
trict, one assessor for such township, town or
ward, or part of a township, not included in
anv other election district.
Sec 24. Each township assessor shall give
bond, and take the prescribed oath of office, on
or before the first Monday after his election
and the township clerk shall notify the county
auditor thereof, and if the county auditor shall
receive no notice of the qualification of the
assessor, in any township, ward or city in his
county. on or before tbe third Monday o! April
in each year, after such election, he shall con
sider such office vacant; 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, shall not have proceeded to
tbe discharge of the duties of bis office before
the third Monday of April in each year, the
county auditor shall forthwith appoint one or
more suitable persons residents of the county.
to discharge the duties of assessor in such town
ship or ward, as required in tne tourteenin sec
tion ol the act 10 create ine omce oi lownsnip
assessor.
Sec. 35. Tbe assessment of all personal prop
erty. moneys and credits, investment in bonds
stocks, joint stock companies r otherwise,
and tbe valuation of all lands and lots nd new
structure which have not previously been
valued and placed on tbe duplicate, shall be
made between tbe second Monday of April and
tbe second Monday of May, annually; and tbe
assessor of each township, shall, on or before tbe
first day of May, annually, leave with each per
son resident, in his township, of full age, not a
married woman, or insane person, or at the
office, usual Dlace of residence or business of
such person, a written or printed notice, re
quiring such person to make out for such asses
sor a statement of the property which by this
act be is required to list, accompanied with
printed forms in blank, of the statements re
quired of such persons; and the assessors shall,
at the time be delivers soch notice, and blank
forms receive from such person, the statement
of his or her personal property, moneys credits
investments in bonds stocks joint stock com
panies or otherwise, verified by his oath, unless
such person shall require further time to make
nut such statement, in which ease he shall call
for such statement be (ire the second Monday
of May.
Sec. 26. In every case where any person shall
refuse to make out and deliver to the township
assessor, a statement of personal property,
moneys and credits, investments in bonds
itocks joint stock companies or otherwise, as
orovided of Inis art, or snail reiuse vo use ana I
.urib. an oatb or affirmation a. to tbe truth '
of such statesaent, or any part thereof, which
ho ii b tbia act required to verify by nit oaw
or affirmation, or in cat of tho sickness or ab
sence of tuch person, too assessor shall, in ever
tueh case, proceed to ascertain the a umber of
each description of tho several articles of per
sonal property, enumerated in the seventh sec
tion or this act, and Um value thereof, tho sat-,
no of personal property subject to taxation.
other than enumerated articles, and the value
of the Boners and credits, investments in
bonds, stocks, and joint stock companies, or
otherwise, of which a statement shall not have
been made to said assessor, as aforesaid, as the
case may rrquirr fand to enable him so to do.
he is hereby authorized to examine on oath, or
affirmation, any person or perrons whom he
may suppose to have a knowledge of the arti
cles or value of the personal property, moneys,
credits, investments in bonds, stocks, joint
stock companies, or otherwise, which the per
son so refusing, or absent, or sick, was required
to int.
Sec. 37. In all cases in which the township
assessors are required in consequence of the
sickness or absence of the person whose duty
it is to make out a statement of personal prop
erty, moneys, credits, investments in bonds,
stocks, joint stock companies, or otherwise, or
in consequence of his neglect, or refusal to
make out or to be swwn to such statement, to
ascertain the several items and value of such
personal property, moneys, credits, investments
in bonds stocks, joint stork companies, or oth
erwise, if the assessor shall he unable to obtain
positive evidence of the items and the value of
such proper! T, moneys and credits, he shall re
turn such articles and value as, fiom reneral
reputation and his own knowledre of the facts
and circumstances, be believes to be a correct
list of the articles and value of such property,
moneys, credits, investments In bonds, stocks.
joint stock companies, or otherwise, that such
person would be by this act required to list.
Sec. 2. Each township assessor shall, on or
before the second Monday of May, annually,
make out and deliver to the auditor of his coun
ty, in tabular form and alphabetical order, a
list or lists of the names of the several persons,
companies, or eorgiorations, in whose names any
personal property, moneys, credits, investments
in bonds, stacks, joint stock companies, or oth
erwise, shall have been listed in bis township;
and he shall enter separately in appropriate
columns, opposite each name, tbe arrregate
value of the several species of personal property
enumerated in the seventh section of this act,
as attested bv the person required to list the
same, or as determined by the assessor, making
separate lists of persons residing out of any in
corporated town, and 01 persons who are resi
dents of an incorporated town ; tlie columns
shall be accurately added up; and in every case
where any person whose duty it is to list any
personal property, moneys, credits, investments
in bonds, storks, joint stork companies or oth
erwise, for taxation, shall have refused to list
the same, when called on fir that purpose by
the assessor, or take and sulwcnbe an oath or
affirms! inn, in regard to the truthof his state
ment of personal property, moneys, credits in
vestments in bonds, stacks joint stock compa'
nies cr otherwise, or any part thereof, when
required by the assessor, the assessor shall en
ter opposite the name of such person, in an
appropriateeolumn.thewords, -refused to list,"
or "refused to swear;" and in every ene where
any person required to list property for tax.v
tion, shall have been absent or unable from
sickness to list the same, the assessor shall en
ter opposite the name of such person, in an
appropriate column, the word, "absent," or
.ick."
See. 29. Enrh townhip nsenr shnll, at the
time he is required hy this act to make his re
turn of taxable property to the county auditor,
also deliver to hi in all the statements of prop
erty, which he shall have received from persons
required to list the same, arran;ed in alpha
betical order, and the auditor shall carefully
preserve the same in his oiTice fr one year.
Pee 30. Each township assessor shall, annu
ally, at the time of taking a list of personal
property, a!:o take a list of all real property
situate ia his tiunhin, that shall have become
subject to taxation since the last previous list
ing of property therein, with the value thereof,
estimated agreeably to the rules prescribed
therefor by the ninth section of this act. nd
of all new building, or other structures or any
kind of over one hundred dollars in value, the
value of wbirh li.-tfl n'.t have bern previously
added to, or included in the valuation of the
land on whii-h such structures have been erec
ted; and shall make return to the county au
ditor thereof, at the same time be is required
by this act to make his return of personal
property; in which return he shall set forth the
tract or lot of renl property on which each of
such strui-ti'res shall have been erected, the
kind of structures so erected, anil the true val
ue added tosurh parc.-l of real property, by the
erection thereof; and the additional sum which
it ia believed belaud on which tbe structure is
erected, would -ell for at private sale, in conse
quence thereof, shall be considered the value
of such new structure; and in case of the de
s'ruc'.ion by fire, fl md, or otheiwise, of any
building or structure, of any kind, over one
hundred dollars in value, which shall have been
erected previous to Ibe last va'uation of the
land on whii-h the same shall have stood, or the
value of which shall have been added to any
former valuation of su-h land, the assessor shall
determine, as nearly as practicable, bow much
less Uf:h land would sell fur at private sale in
conseq-ienre of such destruction, and make re
turn thereof to the county auditor, as in this
section proi ided.
See. 31. Each township assessor shall take
and subscribe an oath, which shall be certified
hy the magistrate administering the same, and
attached to the return which be is required to
male to the county auditor, in the following
form :
I
, assessor for
township, in the county of
do solemnly swear, that the value of
all personal property, moneys, cred
its, investments in bonds, stocks,
joint stock companies, or otherwise.
of which a statement has been made
to me by th person required by
this act, for the assessment and tax
ation of all property in this State,
according to true value, to list the
same, 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 property, moneys, cred
its, investments in bonds, stocks, joint
stock companies, or otherwise of any
person, company or corporation, I
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
prescribed by said act, is set forth in
the annexed return; that in no case
have I, knowingly, omitted to da
mand of any person of whom, by
said act, I was required to make such
demand, a statement of the descrip
tion and value of personal property,
or of the amount of moneys, credits,
investments in bonds, stocks, joint
stock companies, or otherwise, which
he was required to list, or in any
way connived at any violation or
evasion of any of the requirements
of said act, in relation to the listing
or valuation of property, moneys,
credits, investments in bonds, stocks,
joint stock companies, or otherwise,
of any kind, for taxation. . '
beCi 32. Township assessors shall
be allowed one dollar and fifty cents
, , ., . r ,,
per day, to be paid OUt of the County
in
treasury, for the time which ihef
shall be necessarily employed in tha
performance of their duties; and
they shall make out their account
detail, giving the date of each day
which they shall have been em
ployed, which account they ahall'
verify under oath; and the county
auditor shall be competent to admin
ister such oath, and if he should find
such account to be correct, shall
draw an order on the treasurer for
the same; but in no case shall the
county auditor give an assessor an
order for his compensation, until ha
shall have filed his list of assessments,
with the statements returned to him.
and the books in which the original
assessments were entered, with tha
auditor, which list shall be accurate
ly made out and added up.
AoDrroa'a Orrtct, GaFKa Co.
1 hereby certify that the above portion of tbe
Tax law is correctly copied bom ft certified)
furnished this
D. B. HEBARD, Auditor.
Coxgress. We find the lollowing
among the proceedings of the Senate
on the 14th inst.
Mr. Chase said he would be com
pelled to leave the city for a few
week, and asked as a favor, that tha
bill granting unsold and unappropria
ted lands to Ohio should now be
taken up, which was agreed to, and
the bill taken up.
Mr. Hunter asked how much tana
was granted by the bill.
Mr. Chase said, that on the 1st of
last September there remained unsold
of the public lands in Ohio 216,000
acres, chiefly refuse land, and that
the United Slates had received into
its treasury, from the sales of public
lands in Ohio, during the last sixty
five years, over twenty millions dol
lars, and that had paid in addition to
Connecticut and other granters of
the United States for public lands ia
Ohio, over three millions dollars, so
that Ohio, in the aggregate, paid over
thirty millions dollars for the public
lands in h"r limits, and, he said, it
would require a grant of more than
two millions of acres to Ohio, to
make the grant to her, in aid of In
ternal Improvements, equal to the
grant made to Illinois.
Mr. Hunter said he could not vota
for the bill, though he was in favor
of n graduation of the prices of the
public lands and would be willing to
give Ohio a pre-emption right to
those within her limits; but this was
a new ptinciule, and he could not
vote for it.
Mr. Shields spoke in favor ol the
bill, and, in reply to Mr. Davis, said
that the expenses of the land office
in Ohio, were fire thousand dollars a
year; and, that since land warrants
had been made assignable, he doubted
very much, if the sales in Ohio, in
the future, would exceed that
amount.
Mr. Dawson said that this bill
would establish a new principle, viz:
the unconditional surrender of the
public lands to the States in which
they are located; and that its passage
would lead to others of a similar
character. He said he would prefer
a graduation of the price; if the
lands were worth fifty cents an acre,
that sum ought to be paid to the
United States.
After some further debate the bill
was ordered to be engrossed yeas
28, nays 13; Messrs. Badger,
O'Brien, Bradbnry, Broadhead,
Clarke, Davis, Dawson, Hunter,
Mangum, Norris, Spruance, Under
wood and Upham, voted in the nega
tive. Lb Grasd Byixgton ix Iowa.
That the good people of Iowa can
correctly appreciate Ohio Locofocos,
the following sketch of Lb Grand
Bvi.noto.v, formerly of Tiketon, in
this State, now editor of the "Iowa
Capitol Reporter," is good evidence.
"A liar without plausibility un
principled, but with a hot headed
recklessness which circumvents his
mischievous purposes a calumnia
tor, but filthy, hoggish, and disgust
ing in his calumnies a crazy jack
ass kicking at random, with every
thing bad in design, but without ca
pacity to direct his assaults effective
ly this is Byington. Let those
quarrel with him who are low
enough in moral scale to pay heed
to his vituperation.. We leave him,
to himself. Individually we cannot
be reached by malevolence; but for
the good fame of our State, we hum
bly pray "God giant that when Ohio
vomits again, she may not for the
second time turn her bead towards
Iowa."
Who will answer. Is it true
that not a dollar of tax can be collec
ted this year from the real estate, in '
Ohio? We have so heard it stated
and by good lawyers. Shall 1852
be a jubilee? It is fifty yean since
the old constitution was born.
What is to be done? We appeal
to ye! O, ye wise ones of the Ohio
Legislature! More anon.
State Journal.
rjCA most black-hearted m order,
was perpetrated in Harmony town
ship, near Mt. Vernon, Indiana, oa
the night of the 20th ult., by a mis
creant named Gibbs, who fled and
escaped. A man by the name of
William Chancellor was the victim.
He was shot through a crack of a
neighbor's house while playing tha
violin for a social party, and survi
ved but a few minutes after the in
fliction of the wound.

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