OCR Interpretation


Gallipolis journal. [volume] (Gallipolis, Ohio) 1837-1919, April 29, 1852, Image 1

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Published by James Harper.l
"Truth and Jmiicc."
At $1 00 In Advance.
Volume XVII. Number 22.
G A LLIPOLIS, OHIO, APRIL 29, 1852.
Whole Number 854.
LAWS OF OHIO.
BY AUTHORITY.
AN ACT
Far tbe assessment and taxation of all property
in this State, and far levying taxes thereon
according to its true value in money.
[Concluded.]
BY WHOM, WHERE, AND IN WHAT
MANNER PROPERTY SHALL BE LISTED.
"
- See 4.' Every penon of full age and sound
mind, not a married woman, shall list the real
property of which be is the owner, situate in
the county in which he resides, toe personal
mnrii of which he is the ewoer, and ali the
moneys in his possessions; and be shall also
list all moneys invested, loaned or otherjse
controlled by him, as the agent or attorney, or
on account of any ether person or persons, com
pany or corporation whatsoever, and all moneys
deposited subject to bis order, cheek or draft,
and credits due from, or owing by any person
or nenons. body eoriMrate or politic, whether
in or out of such county. The property of
every ward shall be listed by his guardian ; of
every minor child, idiot or lunatie having no
other guardian, by his father, if living, if not
by his mother, if living, and if neither father
nor mother be living, by the person having such
property in charge; of every wife by her hus
band, if of sound mind, if not by herself; of
every person for whose benefit pioperty is held
in trust, by the trustee; of every estate of a
deceased person, bv the executor or adminis
trator; of corporations whose assets are in the
bauds of receivers, by such receivers; of every
' coimmny, firm, body politic or corporate, by the
president or pnncinal accounting officer, part
ner, or agent 1 hereof. Every person required o
list property on behalf of others, by the provis
ions of this act, shall list in the same township
in which be would be required to list it, if such
property were his own; but be shall list it sep
arately from his own, specifying in each ease
tha name of the person, estate, sompany or
eoporation, to whom it belongs; and nil real
property and merchants and msnrarturer's
stock, and all the enumerated articles, and all
personal property upon farm and real property
not in towns, shall be returned for taxation,
and taxed in the township and town in which
it is situated; and all other personal property
except such as is taxable for state purposes on
ly, shall be entered for taxation in the town
ship and town in which the person charged with
the tax thereon resided, at the time a list
thereof was taken by the assessor, if such per
son reside in the county where such pioperty
was listed; if not, then such pro,eriy shall be
entered for taxation and tsxed, in the town
ship where situated when listed, anything in
this act to the contrary notwithstanding
See. 5. Property held under a lease for a term
exceeding fourteen years, belonging to the state,
or to any religious, scientific or benevolent
society, or institution, whether incorporated or
unincorporated, and school and ministerial
lands, shall be considered, ' for all purposes of
taxation, as the property of the person so hold
ing the same, and shnll be listed as such by
such person or his agent, as in other cases.
Sec 6. EjM 'perva required by this act to
list orovvg A '-snjiy&ll and deliver to the
arsesanr'.fwhen n-. yX. or" wilhin"ten days
thereafter, a statement, verified by his oath or
affirmation, of all tha personal property, mon
eys, credits, investments in bonds, stocks, joint
stock companies, or otherwise in his posses
sion, or under the control of such person, at the
time notice was given to him bj the assessor,
to make out such statement, and which, by the
provisions of this act, he is required to list for
taxation, either as owner or holder thereof, or
as guardian, parent, husband trustee, executor,
administrator, receiver, accounting officer,
partner, agent or factor .
Sec 7. Such statement shall truly and dis
tinctly set forth:
First, the number of horses, and the value
thereof.
Second, the number of neat cattle, and the
value thereof.
Third, the number of mules and asses, and
Ibe value thereof.
Fou.th. tbe number of sheep, and the value
thereof.
. Fifth, the number of bogs, and tha value
therenC
Sixth, every pleasure carriage, of whatsoever
kind, and the value thereof.
- Provided, that if such person shall exhibit to
the assessor, tbe animals, or other articles of
personal property, above enumerated, the value
of such property, so exhibited, shall be det r-
mined by the assessor.
And such person shall further make fo the
assessor, a statement of every gold or silver
watch, and the value thereof.
Every piano forte, and the value thereof.
' The value of the goods and merehandixe
which such person is required to list as a met
chant. Tbe value of the property which such person
is required to list as a banker, broker, or stock
jobber.
The value of the materials and manufac
tured articles, which such penon is required to
list as a manufacturer.
Tbe value of moneys and credits, required to
Delisted, including all book accounts.
Tbe value of the moneys invested in bonds,
stocks, joint stock companies, or otherwise,
which such person is, by Ibis act, required to
list. .
Tbe total value of all other articles of perso
nal property, which such person is, by this act,
required to list.
Sec 8. If there be no articles of persona
property , moneys or credits, investments in
bonds, stocks joint stock companies, or other-
arise, which such person would be, by this act.
required to list, on his own account, or on ac
count of others, he may set forth such fact to
the assessor, who shall require tbe oath or affir
mat ion of such person to the truth of the same.
RULES FOR VALUING PROPERTY.
See 9. Each separate parcel of real property,
hall be valued at its true value in money, ex
cluding tbe value of tbe crops growing thereon
but the price for which such real property would
sell at auction, or at a forced sale, shall not be
taken as the criterion of such true value.
Each tract or lot of -real property belonging to
this State, or to any county, city, or charitable
institution, whether incorporated or unincor
porated, and school or ministerial lands, held
under lease for a term exceeding fourteen
years, shall be valued at soefc price as the as
sessor oeiieves couin ue Dunmeqai privmv bic
for such, leasehold estate, rersonal property,
of every description, shall be valued at the
usual selling price of similar property at, the
- time of Ksting, and at the place where tbe
Him may then be ; and if there be no usual sel
ling price known to the person whose duty it
shall be to fix a value thereon, then at such
priee as it is believed could be obtained there
for in money, at such time and place. Invest
monts in bonds, stocks, joint stock companies,
or otherwise, shall be valued at tbe true value
thereof; in money. Money, whether tn pos
session or on deposit, sha ! be entered in the
statement at the full amount thereof; Trail
Met "that depreciated bank notes shall be en
at their current value. Every credit lor
a turn certain, payable aitber in monev. prop-
nf anv kin (I, laoor or kjiyicct. "
. th. full nriee of the sum so payable.
if for specific article, or for specified aum-
;
i
ber or quantity of any article or articles of
property, or for a certain amount of labor, or
for services of any kind, it shall be valued at
the current priee of such property, or of such
labor or service, at tbe place where payable.
Annuities or moneys, receivable at stated pe
riods, shall be valued at the priee which the
person listing tbe same believes them to be
worth hi money.
0F DKDOCTIOXS MADE FlfiM HOSTETS SKD CaXDrTS.
See 10. In making up the amount of mon
eys and credits which any person is required
to list for himself, or an; other person, compa
ny or corporation, be shall be entitled to deduct
from the gross amount of moneys and credits,
the amount of all bona fide debts owing by such
person, company or corporation to any other
person, company or corporation, for a conside
ration received; but no acknowledgment of in
debtedness ot founded on actual consideration,
believed, when received to have been adequate,
and no such acknowledgment made for the pur
pose of being so deducted, shall be considered
a debt within the meaning of this section; and
so much onlr of any liability, or surety for oth
ers, shall be deducted as tbe person making out
the statement believes Ibe surety is legally and
equitably bound to pay, and so much only as be
believes such surety will be compel ed to pay
on account of tbe inability or insolvency ol
the principal debtor; and if there are other
sureties who are able to contribute, then only
so much as tbe surety in whose behalf the state
ment is made, will be bound to contribute;
Provided, that notfiing in this section shall be
so construed as to appiv lo any Dans, compa
ny or corporation exercising banking powers or
privileges.
Sec. 1 1. No person, company or corporaiicn,
shall be entitled to any deduction on account
of anv bond, note or obligation of any kind,
given tn any mutual insurance company; nor
on account of any unpaid subscription to any
religious, literary, scientific or charitable in
stitution or society; nor on account of any sub
scription to, or installment payable on tbe
capital stock of any company, whether incor
porated or unincorporated.
nr LISTING AND VALUING THE fXOrEaTT OT MCI
CHANTS AND AfANUr ACTUS ESS, AND OF BANKERS,
EXCHANGE BROKE-S. AND STOCK JOSStXS. &.C .
Sec 12. l-'very person that shall own, nr have
in his possession, or subject to his control, any
personal property within this State, with au
thority to sell tbe same, which shall have been
nun-based eilher in or out of this State, with a
view to being sold at an advanced price, or prof
it or which shall have been consigned to mm,
from any place out of this State, for the pur
pose of being sold at any place within this
State, shall b held to be a merchant; and,
when he shall be by this act required to make
out and deliver to the assessor a statement of
his ol her personal property, he shnll state the
value of such property appertaining to his busi
ness as a merchant: and in estimating the
value thereof, he shall take as the criterion, the
average value of all such articles of personal
property which he shall have bad from time to
time in his possession, or under bis control.
during the year next previous to the time of
making such stateme.it, it so long be snail nave
been enraged in business; and if not, then du
ring such time as he shall have been so engaged ;
and the average shall be made up by lasiog tne
amount in rali-e on hand, as nearlv as may be.
in each month of tbe next preceding year in
which the person making such statement shall
have been engaged in business adding together
sneh a munts, and dividing tbe aggregate
amount thereof by the number of months that
the person making the statement may have
been in business during the preceding year;
Provided, that no consignee shall be required
to list for taxation tbe value of any property,
the product of this State, which shall have
been consigned to him, for sale or otherwise,
film any place within the State nor the value
of anv property consigned to him from any
other place for the sole purpose of being stored,
or forwarded : Provided, he shall, in eitlier case,
have no interest in such property, or any profit
to be derived from its sale: and the word per
son , as used in this and the succeeding sec
tions, shall be held to mean and include, firm.
company, and incorporation.
Sec. 13. Every person who shall purchase, re
ceive or hold personal property of any descrip
tion, for tbe purpose of adding to the value
thereof bv any process of manufacturing, re
fining, rectifying, or by the combination of dif
ferent materials, with the view of making a
eain or profit by so doing, shall be held to be a
manufacturer; and be shall, when be is required
to make and deliver to the assessora statement
of the amount nf his other personal property
subject to taxation, also include in bis state
ment tbe average value estimated, as provided
in the preceding section, of all articles pur
chased, received, or otherwise held, for the pur
pose of being used in whole, or in part, in any
processor operation of manufacturing, combi
ning, rectifying, or refimng, which Irom time
to tima be shall have bad on band during the
year next previous to the time of making such
statement if so long he shall have been engaged
in such manufacturing business, and if not.
then during tbe time he shall bare been so en
gaged. . ...
6ec. 14. fcrery person owning a manuiac
turing establishment of any kind, and every
manufacturer, shall list as part of his manufac
turer's stock, the value of all engines and ma
chinery of every description, used, or designed
to be used, in any process of rehning or manu
facturing, (except such fixtures as shall have
been considered as part of any parcel or parcels
of real property,) including all tools and imple
ments of every kind used, or designed to be
used, for the aforesaid purposes.
Sec. 15. Every person who shall have money
employed in the business of dealing in coin,
nntea. or bills of exchange, or in the business
nf dealing in, or buying, or shaving any kind of
bills of exchange, cheeks drafts, bank notes,
promissory notes, bonds, or other writing oblig
atory, or stocks of any kind or description what
soever, shall be held to be a banker, broker, or
stock-jobber; and be shall, when he is required
to make out and deliver to the assessor a state
ment nf tbe amount or value of his other per
sonal property subject to taxation, also include
ic bis statement the average value estimated
as provided in tbe twelfth section of this act.
of all moneys notes bills of exchange, bonds,
stocks,' or other property appertaining to his
business as banker, broker, or stock-jobber,
which he shall have had from time to time in
his possession or under his control during tbe
year next previous to the time of making such
statement, if so long ne shall have been engaged
in such business a&d if not, then faring the
time he shall have been so engaged.
See: 16. That when anv person shall com
mence merchandizing in any county after the
first dav of June, in any rear, the average val
ue of whose personal property employed in
merchandizing shall not have "been previously
entered on the assessor's list for taxation, in
said county, such person shall report to tbe au
ditor of tbe county, tbe probable average value
of the personal property by him intended to be
employed in merchandizing until tha first jay
of May thereafter, and shall pay into the treas
ury of such county, a sum which shall bear the
same proportion to the levy for all purposes on
the average value so employed, as tba time
from tha day on which he shall commence mer
chandizing aa aforesaid, to the first of May
next succeeding, shall bear to one year; Provi
ded, that if the .person so listing bis merchant's
capital shall present a sonafide receipt from
the treasurer or any county, in which such
merchant's capital had been previously listed
and taxed, for the amount af taxes assessed and
by him paid on the same capital for the same
year, then and in that case it shall be a receipt
from paring taxes again onsucn capital.
- Sec 17.- That when any person shall com
mence or engage in the business of dealing in
stocks of any description, or in buying or sha
ving anv kind of bills of exchange, checks drafts.
bank notes, promissory notes or other kind of
writing obligatory as mentioned in the niteenin
section of this act, after tbe first day of June
in anv vear. the average value of whose per.
sonal property employed in such business shall
not have been previously entered on the as
lessor's list for taxation, in said county, such
penon shall report to the auditor of the coun
ty the probable average value of the personal
property by him intended to be employed in
such business until the first day of May there
after, and shall pay into the treasury of such
county a sum which shall bear the same propor
tion to the levy for all purposes on the average
value so employed, as the time from tbe day on
bich he shall commence or engage in such
business aforesaid, to tba first day oi May next
succeeding, shall hear to one year.
Sec. 18. That if any person shall
commence or encage in the business of i
merchandizing, banking, brokerage, or
stock jobbing, aforesaid as aforesaid, and
shall not, within one month therealter,
report to the county auditor, and make
payment to the county treasurer, as be
fore required, he shall forfeit and pay
the sum of two per cent, on the value
of personal property by him so em
ployed, to be ascertained as near as may
be, by the testimony of witnesses, and
recovered before anv Justice of the
peace, or court having jurisdiction there1
of, by nn action of debt in the name of
the county treasurer, for the use of the
county,
OF LISTING AND VALUING THE PROPERTY
OF BANKS AND BANKING COMPANIES,
AND OTHER CORPORATIONS.
Sec. 19. It shall be the duty of the
president and cashier of everv bank or
banking company that shall have been
or mav hereafter be incorporated by the
laws of this State, and having the right
to issue bills for circulation as money,
to make out and return under oath, to
the auditor of the county in which such
bank or banking company may be situa
ted, in the month of May, annually, a
written statement, containing,
1st. The average amount of notes
and bills discounted or purchased by
such bank or banking company, which
amount shall include all the loans or
discounts of such bank or banking
company, whether originally made or
renewed during the year aloresaid, or
at any lime previous; whether made on
bills of exchange, notes, bonds, mort
gages, or any other evidence of indebt
edness, at their actual value in money,
whether due previous to, during, or af
ter the period aforesaid; and on which
such bank or banking company has at
at any time reserved or received, or is
entitled to receive, any profit, or other
consideration whatever, either in the
shape of interest, discount, exchange,
or otherwise.
2d. The average amount of all
other moneys, effects, or dues of
every description belonging to such
bank or banking company, loaned,
invested or otherwise used or em
ployed with a view to profit, or upon
which such bank or banking compa
ny receives, or is entitled to receive
interest.
Sec. 20. To ascertain the amount
of the notes and bills discounted and
purchased, and all other moneys.
effects or dues of every description
belonging to such bank or banking
company, loaned, invested or other
wise used or employed, with a view
to profit, or upon which such bank
or bankinff company receives or is
entitled to receive interest, to be re
turned as aforesaid, there shall be
taken as a criterion, the average
amount of the aloresaid items for
each month during the year next
previous to the time of making such
statement, if so long such bank or
banking company shall have been
engaged in business, and if not, then
during such time as such bank or
banking company shall have been
engaged in business; and the average
shall be made by adding together
the amount so found belonging to
such bank or banking company in
each month so engaged in business,
and dividing the same by the num
ber of months so added together.
Sec. 21. The president, secretary,
or principal accounting officer of
every canal or slack water naviga
tion company, railroad company,
turnpike or plank road company,
bridge company, insurance company,
telegraph company, or other. joint
stock company, except banking or
other corporations whose taxation w
specifically provided for in this act,
for whatever purpose they may have
been created, whether incorporated
by any law of this State or not, shall
list for taxation, at its actual .value,
its real and personal property, mon
eys and credits, within this State, in
manner following: . r -
In all cases return shall be made
to the several auditors of the respec
tive counties where such property may
be situated, together with a statement of
the amount of said property, wmcn is
situated in each township, town, City or
ward therein.
The value of all moveable property
shall be added to the stationary and
fixed TjroDertr and real estate; and ap
portioned to such wards. towns,cities, &
township, praraik. In proportion to the
value of the real estate and fixed proper
ty in said ward, town, city or township
:. And all property so listed .hall be
subject to, and pay the same taxes as
other property listed in sucn ward, town,
city or township.
It shall be tbe duty of the accounting
officer af oresaid, to maxe return to tbe
auditor of state, during the month of
May, of each year, of the aggregate
amount of all property, real and perso
nal, by him returned, as required by the
provisions of this act, to the several
auditors of the respective counties in
which the same may be located.
If the county auditor, to whom re
turns are made, is of the opinion
that false or incorrect valuations
have been made, or that the proper
ty of the corporation or association
has not been at its full value, or that
it has not been listed in the location
where it properly belongs, or in ca
ses where no return has been made
to the county auditor, he is here,
by required to proceed to have the
same valued and assessed in tne
same manner as is prescribed in the
several sections of this act, regula
ting the duties of the county audi
tors; Provided, that nothing in this
section shall be so construed as to
lax any stock or interest in any joint
stock company held by the State of
Ohio; Provided, that every agency of
an insurance company incorporated
by the authority of any other state
or government, shall return to ihe
auditor of the county in which the
office or agency of such company
may be kept, in the month of May,
annually, the amount of the gross
receipts of such agency, which shall
be entered upon the tax list of the
proper county, and subject to the
same rate of taxation for all purpo
ses, that other personal property is
subject to at the place where loca
ted. Sec. 22. The Ohio life insurance
and trust company, by its president
or cashier, shall, in the month of
May, annually, return under oath,
to the county auditor ol the several
counties of the state a statement of
its moneys loaned, and dues of every
description in such counties respec
tively, which amounts shall be enter
ed upon the tax list of the proper
counties, and taxed the average rate
per cent, of the taxes, for all pur
poses levied upon the real and per
sonal property of such counties; and
the president or cashier of said com
pany shall, in the month of May, an
nuallv, return to the auditor of the
county in which the principal office
ol said company is kept, a statement
of the amount and vilue ol the notes
and bills discounted or purchased,
and all other moneys, effects or dues
of every description belonging to
its banking department, and loaned,
invested, or otherwise used or em
ployed with a view to profit, or up
on which said company receives, or
is entitled to receive interest, ana
which amount shall not include its
moneys loaned in the several coun
ties of the state, returned and taxed
as aforesaid; which amounts shall
be ascertained in the manner pre
scribed by the 19th and 20th sec
tions of this act, and shall be entered
on the tax list and taxed in the
same manner as is provided by this
act, for the taxation of other bank
ing companies. ;
[Eleven sections published last week.]
DISTRICT ASSESSORS—HOW AND
WHEN APPOINTED.
Sec 33. The county comn.is-
sioners of each county in this state,
shall at their June session, in one
thousand eight hundred and fiftv-
two, and every sixth year thereafter
divide their county in:o four district?,
except the county of Hamilton,
which may be divided into any num
ber, not less than six nor more than
twelve; and in forming such districts,
the said commissioners shall make
them as nearly equal in population
and extent of territory as may be;
and no township or ward shall be
divided In forming such districts;
and the said commissioners shall im
mediately give notice, by publication
in some newspaper in the county.
end if no newspaper is published in
the county, then by public notice set
up in each township and ward, at
the usual place of holding elections,
setting forth the boundaries of such
district, and the qualified electors of
such district shall, at the October
election, in the year one thousand
eight hundred and fifty-two, - and
every sixth year thereafter, . etect
some citizen of such district, having
the qualification or an elector, as
assessor of real property within such
district; the judges of election shall
keep a separate poll book for the
election of such assessor, and 'the
returns thereof, duly certified, as in
oiner cases, shall be maae to tne
county auditor, who, with the clerk
of the court of common pleas, and
probate judge' of the county,' shall
open the same and declare the re
sult; and , the auditor shall, within
ten days after opening such returns,
give notice of hii election to each, of
the persons elected. , , ,
Sec. 34. Each person elected to
the omce of district assessor, shall
be forthwith notified by the county
auditor of hTs election; and each per
son so elected shall, within ten days
after receiving such notice, file with
such auditor his bond, payable to
the otase of Uhio, with at least one
good freehold surety, to the accep
tance of the county auditor, in the
penal sum of two thousand dollars.
conditioned that he ill diligently.
faithfully and impartially perform all
and singular the duties enjoined on
him bv this act; and he shall, moreo
ver, take and subscribe on said bond,
an oath that he will, according to
the best of his judgment, skill and
ability, diligently, faithfully and im
partially perform all the duties en
joined on him by this act; and if any
person so elected, shall fail to give
bond, or shall fail to take an oath as
is required in this section, within the
time therein prescribed, the office to
which he was elected, shall be con
sidered vacant, and shall be forth
with filled hit the enmmiQsinner, tutirt
shall be immediately called together
r . t . i .t . :
for that purpose by the county au
ditor, by the appoin'ment of some
other suitable competent citizen of
the county; and the person appoin
ted to such vacancy, shall be noti
fied by the county auditor, shall give
bond, and take an oath ol office
wilhin the time after receiving such
notice, and in the manner prescri.
bed in this section.
Sec. 35. If there shall be a va
cancy in the (dure ot district asses
sor in any district of any county, af
ter the tenth day of April in any
year, when the assessment of the
real property of the state is to be
made, such vacancy shnll be forth
with filled by the auditor, treasurer
and recorder of the county in which
such vacancy shall occur, or any
two of them, by the appointment of
any competent and suitable citizen
of their county, who will accept
and perform the duties of such of
fice. Sec 36. It shall be the duty of
each district assessor tc make out
from the maps and description fur
nished him by ihe county auditor,
and from such other sources of infor
mation as shall be in his power, a
correct and pertinent description ot
each tract and lot of real property
in his district; and when he shall
deem it necessary to obtain an accu
rate description of any separate tract
or lot in his district, he may re
quire the owner or occupier thereol
to furnish the same, with any title
papers he may have in his posses
sion, and if such owner or occu
pier, upon demand made for the
same, shall neglect or refuse to fur
nish a satisfactory description ol such
parcel of real property to such as
sessor, he may employ a competent
surveyor to make out a description
of the boundaries and location there
of and a statement of the quantity
of land therein; and the expense ol
such survey, shall be returned by
such assessor to the auditor of his
county, who shall add the same to the
tax assessed upon such rea! proper
ty; and it shall be collected by the
treasurer of the county with such
tax, and when collected, shall be
paid on demand to the person to
whom the same is due; and he shall
in all cases, fiom actual view, and
from the best sources of information
within his reach, determine as near
as practicable, the true value ol each
separate tract and lot of real proper
ty in his district, according to the
rules prescribed by this act for valu
ing real property: and he shall note
in his plat book, separately, the val
ue of - all houses, mills and . other
buildings which exceed one hundred
dollars in value, on any tract of land
other than town lots, which shall be
carried out as a part of the value of
such tract; he shall also enter on his
plat book, the number of acres of
arable or plow land, the number of
acres of meadow and pasture land,
and the number of acres of wood and
uncultivated land in each tract, as
near as may be. ."
. Sec. 37. For the purpose of ena
bling the assessor to determine the
vulue of buildings and other improve
ments, he is hereby required to enter,
with the consent of the owner or
occupant thereof, and fully to exam
ine, all buildings and structures of
whatever kind, which are not by
this act expressly exempted from
taxation. -
Sec 33. Each district assessor shall,
on - or before the first Monday of
Sept., one thousand eight hundred
and fifty-three, and every sixth year
thereafter, make out and deliver to
the auditor or his county, a return in
tabular form, contained in a book to
be furnished him by such auditor, ol
the amount, description and value of
all the real prnpertv subject to be
listed for taxation in his district.
which return shall contain,
1st. The names, arranged in al
phabetical order, of the several per
sons, companies or "corporations, in
whose names the several tracts of
real property, other than town prop
0rty, in each township within his
district, shall have been listed; and in
appropriate colu-nns, opposite each
name, the description of each tract.
designating the number of acres, the
number of the section, and the part
thereof, and of the township or sur
vey, listed in such name, and the val
ue of each separate tract, as deter
mined by the assessor.
M. The names, arranged in al
phabetical order of the several per
sons, companies or corporations, in
whose names the several lots of real
property in each town in his district,
shall have been listed; and in the an
propnate columns opposite each
name, the description of each lot,
and the value thereoi, as determined
by the assessor; and such description
slall designate the. town and num
ber of the lot, and the part thereof;
and if Dart of lot w llsli-rl it shall
state the number of feet along the
. . c
principal street on which it abuis.
If the name of the owner of any
tract of land or lot shall be unknown,
the word "unknown" shall be enter-,
ed in the column of names opposite
said tract or lot.
If such land be situated in the
Virginia military district, or is not
fmbraced in any land district, it shall
set forth the original survey or sur
veys, part or parts thereof, contain
ed in each separate tract so listed.
Sec. 39. The district assessor, at
the time of making the assessment
of real property subject to taxation,
shall enter in a separate list, perti
nent descriptions of all burying
grounds, public school houses, hous
es used exclusively for public wor
ship, and institutions of purely pub
lic charity, and public buildings and
property used exclusively for any
public purpose, with the lot or tract
of land on which such house or in
stitution or public buiding is situated,
and which are by this act exempt
from taxation; and he shall value
such houses, buildings, property, lots
and tracts of land, at their true value
in money, in the same manner that
he is required to value other real
property, designating in each case
the township or town, and number
of the school district, or the name or
designation of the school, religious
society or institution, to which each
house, let or tract belongs; or if such
property is held and ' used for other
public purposes, he shall state by
whom, or how it is held.
DUTIES OF COUNTY AUDITOR.
Sec. 40. The county auditor of
each couuty, shall, as soon as practi
cable, after lite first dav of March,
one thousand eight hundred and fifty-three,
and every sixth year there
after, make out and deliver to the
assessor of each district in his county,
an abstract from thi books in his of
fice, containing a description of each
tract amj lot ot real property, situate
within such district, with the name
ol the owner thereof, if known, and
the number of acres or quantity of
land contained therein, as the same
shall appear on his books, and also,
a map of each lownship and town
within such district, with such plat
books as may be necessary to enable
the district assessor to make a cor
met plat of each section, survey and
tract, in his district.
Sec. 41. Each auditor of any
county, within the limits of which
anv bank or banking company may
be located, shall, in cas4 any presi
dent or cashier ol such'bank or bank
ing company, refuse or neglect to
make out and deliver to the auditor
the statement required in the nine
teenth section of this act, enter upon
the duplicate of the proper county,
for taxation as aforesaid, as the
amount of capital, filly per cent, in
addition to the amount of the capital
stock of such bank, or banking com
nanv: and in order to ascertain the
average amount of notes and bills
discounted or purchased, and all
other moneys, effects, or dues of
every description, belonging to such
bank or banking company, loaned,
invested, or otherwise used or em
ployed with a view to profit, or upon
which such bank or banking compa
ny, receives, or is entitled to receive,
interests, such auditor is authoiized
to take or procure to be taken, the
testimony of such ol the officers, di
rectors, or stockholders of such
banking company, or .of other per
sons knows, or supposed by him to
be conversant : with the aff.iir of
such bank or banking company, as
mav enable him to ascertain the
amount upon which such bank or
banking company should be taxed,
agreeably to the provisions of the
nineteenth and twentieth sections ol
this act; to which amount, when so
ascertained, he shall add fi ty . per
cent, which' amount he shall then.
enter upon the duplicate for taxation,
as provided by this act; Provided,
that in cases where city taxes are
assessed and collected by city au
thorises, the taxes upon banks for
city purposes, shall be assessed and
collected the same as city taxes.
bee. 42. Each auditor of any
county within the limits of which
the Ohio Life Insurance Ind Trust
Company shall have moneys loaned,
at interest, shall, in case, the presi
dent or cashier of said company shall
an to return to the auditor of such
county the amount of its moneys
loaned, or other dues, af provided
in the twenty-second section of this
act, proceed to ascertain from the
record of mortgages or other evi.
dence, the amount of the loans
made by said company in his county,
and shall place the amount so re
turned or ascertained, upon the du-
plicate, and levy thereon the average
rate or per cent, of the taxes levied
for all purposes upon the real and
personal property of the county;
which tax shall be collected bv the
county treasurer, and distributed by
giving to the State its proportion,
according to the rate levied for State
purposes, and to the county, town-
hips, towns and corporations, their
share of the balance, respectively, in
proportion to the several amounts
on which the average rate shall have
been determined; and in case default
hall be made in the payment of
said tax, within the time limited by
law, it shall be the duty of the coun
ty treasurer to proceed to collect the
same; and lor that purpose he mav
file a bill in chancerv in the court of
common pleas of the proper county,
setting forth the amount of taxes
assessed against said company, and
the names of the debtors of snid com
pany, as shown by the record of such
county; and it shall be the duty ot
uch couit to take jurisdiction there
of, and to grant an injunction, ap
point a receiver, and make such
other and further order, as may be
necessary to subject the interest ac
cruing on the loans of said company,
to the satisfaction of the tax afore
said, with the penalties, interest and
cost thereon, as provided by law.
Sec 43. Each county . auditors-
shall add to the value, as returned
by the assessor, of all personal
property, and of all moneys, credits,
nvestments in bonds, stocks, joint
stock companies, or otherwise, which
the owner, or other person in behalf
of the owner, whose duty it is made
by this act to list the same, has re
fused to list, or to the value of which
such person shall have refused to
swear or affirm, when required so to .
do, in obedience with the provisions
of this act, fiftv per centum on the
value so returned by the assessor.
Sec. 44. If any person required
to list property for taxation, shall
have been prevented by sickness, or
absence, from giving to the assessor
such statement, such person, or his
agent, having charge of such proper
ty, may, at any time before the as
sessment of taxes thereon by the
county auditor, make out and de-
iver to the county auditor, a state
ment of the same as required by this
act; and the county auditor shall, in
such case, make an entry thereof in
the return for the proper township,
and correct the corresponding item
or items in the return made by the
assessor, as the case may require;
but no such statement shall be re
ceived by the county auditor from
any person who shall have refused to
make oath to his statement, wr.en
required by the assessor, agreeably
to the provisions of the twenty-sixtn
section of this act, nor from any per
son unless he shall make and file
with the county auditor, an affidavit
that the person required by this act
to list the same, was absent from bis
township, without design to avoid
the listing of his property, or was
prevented by sickness from giving to
the assessor the required statement,
when called on for that purpose.
Sec. 45. If, from a careful ex
amination ol the returns made by
the district assessors, the county
auditor shall discovei any tract of
land, or town lot, or part of either,
in his county, shall have been omitted
in the returns of such assessors, he
shall add the same to his list of real '
property, with the name of the
owner, and shall forthwith notify
the assessor in whose returns such
omission occurred, thereof, who shall
forthwith proceed to ascertain, and
return to the county auditor, the
value of the tract, or lot, or part
thereof; or in case of the inability
or neglect of the assessor, the audi
tor may ascertain the value of such
tract, or lot, or part thereof, and add
the same to the list of real property.
Sec. 46. The county auditor, it he
shall have reason to believe or be
informed that any person has given
to the assessor a false statement ot
[Continued on fourth page.]

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