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ill- I I i ill r i ii I n n 1 - 1 i j i t i i i i i i 1 i - r i i 1 b i i i .1 1 1 nil ;. l. r .1 r 1 1 ! M , Mi U II ' H WW WW H. I - . : ...1 . ! TERSIS$1,50 PER ANNUM VOLUME 19-rNp. 2, CADIZ, OHIO, WEDNESDAY, APRIL 28, 1852. .-w - r-wr-w r--v v i rK v -v v r vr-v w v nn. rv"K rK rv? r fc. rx rr I V KrKn mm : mmmm if w.' wmmmM 14 I) 11 i n;,uvs ov o n i p. l:. 39. A3T ACT for tins asspssnlentnnd taxation v of- all property in this State, and for le ;' vj!ng taxes thetqn ftc(mr(linj to its ! true value in money. Sbc. I.j Bo ?t enacted by the General Assembly of the Stataof Ohio, That all ))roi)erty wlibther real or personal, in this State,, all monies, ereJits, 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 all batki, or banking, companies, now exist ing, or hereafter created, nnd of all bank-. rs, except such as is hereinafter express ly exempted, shall be subject to taxation; and such' property, moneys, credits, in Vestnilntin bonds, stocks, joint stock companies! ' or otherwise, or the value thereof, shall be entered on the hst of tax able property,' for that purpof e, iu the manner presciibpo, by th.is act. t ' 1 JJtfnUivns. Sac. $.;The tcrms'.'renl property" and i'land," wherever used in this act, shnll be held to mean and iriclude not only the land itself, whether'?"1 in town lots pr otherwise, 'with all tViings contained therein, but also, all buildings, structures and improvements, trees nnu umur iia tures of whatsoever, lund thereon, and n rights and privileges belonging, or in a iywise appertaining thereto. The term iiivestmenis i bonds," wbssiiever used in this act, shalj belief to i$aii and in clude all moneys invited in bonds, of whatsoever kind, whether issued by jncor poraied or unincorporated companies, towns, cities, townships, counties, states, r oilier coiporations, or by the United fitates, held by persons residing iji tus flats, wliether for themsejves or as guaVr dians, trustees or agents, on which the bolder thereof is receiving entitled to receive interest. The term "investments in storks," wherever used in this act, shall Jiu held to mean and include all moneys invested m the publie stocks o'f im pr any oilier State, or of the United, Slates, or in any association, corporation, joint slock company or otherwise, the stock or iapiil of which is or may be divided into fliArf. which- are trnnsfcruble by each 4wner, without the consent of the other partners or stockholders, for the taxation of which no special provision is made by this ct, held by persons residing in this, . UUveiUwi- fur Uinmflv, or a. gnardi- -Mis, trustees or agents. The term "oath,'' wherever used in. this act, shall be held to inm oath or affirmation, livery word jit this act importing the masculine gen tler, may exieiid and be applied to females as well as nudes. The term "personal property," wherever used in this act, tliull be held to niean and pdudp, 1 st. Kvery tangible thing being the sub ject of ownership, whether animate or in animate, other than money, and not form ing part of any parcel of real property, as hereinbefore detind. 5d. The capital stock, undivided profits, and all other muans, not forming part of th capital stock of f.ry company, whe ther incorporaled or unincc-porated, and vry share, portion or interest in such iibck.profitsor iiieans.ly wlinisoevtr name tys same mny be designated', inclusive o.f ever?' share or portion, right or ihtyst, yite'r legal or equitable, iii, tA to, every . hip. vessel or boat, of whatsoever name or description, used or designed to be used er exclusively or partially, in naviga ting"a'iiy'f the waters within or border ing on "this stata, wietlitsr such ship, ves cl or boat,( shall be within the jurisdiction of this state or 'elsewhere, and whether . the, same shall have been enrolled, regis- , .red or licensed n't any cAUe'ctor's office, of within any collection district in this ftate or not. The term '.'m6iie" or "mo-: neyl," wherever used in, this "act, shall be $uld to mean and incbuU 4 and' silver coin1, and bank notes in actu,al possession, and every deposit which the person own Vg, holding m trustor having tle, benefi cial interest therein, is entitled toi wkh draw lu money, ,on demand. The term "credita,' wherever used in this aot, shall tm held to mean and include every claim $r demand for money, labor or other val,-.' unble,tling due or to become due, including ibok acc'ounts, and every annuity or sum M money 'receivable at stated periods, and alt money invested in property ol any kind which K secured by deed, mortgage oi- .otherwise, Vhich tho person holding suclt deed op Mortgage or evidenco of claim, Is bouad by any lease, contract or . agreement to resonvey, release or assign, -upon the payment ojf any specifip sum or. Hums; Provided, tliat pensions receivable rorritiho Unitpd State, ' or from any 'of ihrm, salaries or payments expected to w e iaved.for labor or;, services to be per rmed of rondered,fshHll not bo held, to anriulttes withid tlie1 -meaning of this ' f"' i ::. .... Pwfctg ;iiJrW T'W' ' . Ssc, 3.- All pnmerty lescViUed in this (wction.'to the Extent he'rtiii liiuited, shall1 "i jetjipt frmn taxation;. tl4' to, eay. J)st.AH publie school housftid hoiiM -ms used cxulusivuly fcr publie rhip t t(w buks and furniture .therein, ard the ' jniJs.attac.beAt ucH building, flecesv ar ihe rirpt'r 8 ccVpancy, uie ' and enjoyment of tin! sameaud not leas, or utnervtse sea wan view w pruufc, aii eoUegjs, iea(temt;.all endowments madis, f.u itiaiV mnntnrt utl kil'ilflinm Artntlnntdfl llM urni This provision shall not extend , to , least hd estatea,! ol real property held uodr tlw' authority of any dlegCo wtWkf' tf burning of this ftat. '..- tf ..- ylrds, or grounds for' burying the dead, s.pt:Mci r.)lilby any nersoii or personi, tompnvf rorporatwn, witn a tie purpose of pec-j fa&aia lkabiliciiMiV'4 if t,' I 3J.; , frtpfitf, VhalKfi'iNuJ fit nrf- sonal, belonging exclusively to this state, or the United Suites. 4th. AH buildings belonging to coun ties, 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. 5th. All lands, houses and other build ings belonging to any county, tpwnship or town, used exclusively for the accom modation or support of the poor. 6th. All buildings belonging to institu tions of. purely public charity, together with the land actually occupied by such institutions hot leased or otherwise used with a view to profit; and nil moneys and ! credits appropriated solely to sustaining aud belonging exclusively to such institu tions. 7th. All fire engines nnd other imple ments used for the extinguishment of tires, with the buildings used exclusively for the aafe keeping thereof, nnd for the meetings of fire companies whether belonging to any town, or to any fire company organi zed therein. 8th. All market bpjsp s, public squares, or other public grounds town or township houses or halls, used exclusively for pub lic purposes, nnd all works, machinery nnd fixtures belonging to any town, and used exclusively for conveying water to such town. 9th, Fjuch individual in Uus state, shall be allowed to hold, exempt from taxation, personal property uf any description, not exceeding in value two hundred dullnrs. Mo person shall be required to list a great er portion of any credits than he believes will be received, or can be collected; nor any greater portion of any obligation giv en to aecijre the payment of rent, than the amount that shall have asci ued on the lease, and shall remain unpaid at the time of such listing. No person shall be require.! to include in his statement as a part of the personal property, moneys, credits, investments in bonds", slocks, juii clocli companies, orothei'W'ise, which he is required to list, any share or por tjOn of ihe capital slock or property, of a ny company or corporation whicl is requi red to list or return its capital and proper ty for taxation in this state. The taxes upon banks, banking companies, and all other joint slock companies ol corpora tions of .whatsoever kind, levied aud cid- lectad in pursuance of the provisions of tins act, shall be m lieu ot any taxes which sueh bank or banking company, or qthi'l- juiut stock company or corporation, wfas by former laws required to pay. Uf Mfteot, eAri-e. md in wluU itytMvir i'eo pe'rly .tftult Hxttxl. Sku. 4. Every person of full age and sound mind, not a married woman, shall list the real properly of which he is the owner situate in" tji county in, yfhieh lie resides, the personal property of w hich lie is the owner, and, all the moneys in his. possession; and he shall also list all mo neys invested, loaned oi otherwise con trolled by him, as thi agent or attorney, or on account of any o.lit r person o,r per sons, company or corporation whatsoever, and all mont ys deposited subject to his order, check or draft, andcredits due from, or owning by any person or persons, body corporate or politic, whether in or out oi' such county. The . property of every ward shall be listed by his guardian; of every minor child, idiot or lunatic having no other guardian, by his father, if living, if not by his mother, if living, and if nei ther father nor mother be living, by the person having such property in charge; of every wife by her husband, if of sound mind, if not by herself; of every person for whose benefit property isheld in trust, by tho trustee; of everv estate of a de ceased purson, by the executor or adminis trator; of corporations whose assets are " in the hands of reeei'ers, by such receiv ers; ot every company, tirm,, body politic or corporate, by the president or principal accouutihg office, partner, or agent there of, livery person required to list proper ty on behalf of othera; by the provisions of tWs act, shall list it in the same town- - ship in which be would be required to li,st it, it sucu property were ms own; dui lie shall list it separately from his own, spe cifying in each case the name of the per son, estate, company or corporation, to 4'hom it belongs; and all real property and merchant's aud manufacturer's stock, und all the enumerated articles, and all personal property upon farms and real prope'rty not iu towi.ts, shall be returned Tor iuxatitiji,.iul taxed in the township, and town in 'which it is situated; and nil ' other personal property, except such as ii taxabld for state purposes only, shall be ' . consideration, believed, when received to entered for taxation in the township and ' have been adequate, and no such ac town in ;bich the person charged with the I knowledgement made for the purposo of - tax thereon resided, at the lime a list I being so deducted, shall be considered a thereof was taken by the assessor, if such Jdebt within the meauing ojf tiis tection; 'person Reside in: the 'county where such i and so much only of any, liability, as sufe property was listed; and if not, then such j ty for others, shall be deducted as the py;- property shall be entered for taxation and i son making out the statement believes lo 'taxed, in the townsbV where1 situated i. surety is legally and equitably bound ty ' when listed, anything' in thi. act to the contrary notwithstanding. 8kc. 6. Property held under a lense for a term exceeding fourteen j eni;s, be t longing to the state, of.jto auy religious, k scientific or benevolent society, or institu, i tion. whether cortiorated or uiiinc.ovpora1- R ted, and school and ministerial lands, shall k be considered, for all purposes ot tax a turn, as the property of the person so holding' the same, and shall be llsteil as such by such person or his agent', aY in. othnr rnspa " ' ' 1 other cases. , Bxc. 6 Each person required by this aet to list property, shall, make out anil deliver to the assessor, when required, or within ten days thereafter, a statement, verified by his oath or affirmation, of al the personal property,, moneys, credits, investments in bonds, stocks, joint stock companies, or otherwise in his possession, or under the control of such person, at , .the time notice was given to him by 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 cuardian, l parent, Husband, trustee, executor ad f mbilstrntor receiver, aecmintin officer," frtrf, lgenfof factor." V ' T Sec. 7. Such statement shall truly and distinctly set forth: First, th(! number of horses, and the value thereof. Second, the number of neat cattle, and the value thereof. Third, the number qf mules and asses, nnd the value thereof. Fourth, tho number of sheep, nnd the value thereof. Fifth, the number of hogs, aud the val ue thereof. Sixth, every pleasure carriage, of what soever kind, und the value thereof. Provided, that if such person shall ex hibit to the assessor, the animals, or other articles of personal property, above enu merated, the value of such prpperty, so exhibited, shall be detenuined by the as sessor. And such person shall further make tq the assessor, a statement of every gold qr silver watch, and the value thereof. Every piano forte, and the value thereof. The value of the goods and merchan dize which such person is required to list as a merchant. The value of the property which such person is required to list as a banker, bro ker, or stock jobber. The value of the materials and manu factured articles, which such person is re quired to list as a manufacturer. The value of moneys and credits, re quired to be listed, including all book ac counts. The value of moneys invested in bonds, Stocks, joint stock companies, or otherwise, which such person is, by this act,' requi red to list. The total value of all other articles of )crsonal property, which such person is, this act, required to list. Sue. 8. it' there be no articles of per sonal property, moneys or credits, invest ments in iwnds, stocks, joint stock com panies, or' otherwisi:, which such person woiilul ll" by this act, required to hst, un his own account, '!' on, account of , others, he may set frili such fact tj) the assessor, who shall require the oath or urmation of such person to tho truth of the salnc. Unlet fur VultiiiHj I'lUipeiiy Hue. 0. Each separate parcel of real property shall be' valued at its true value in money, excluding the value of the crops growing thereon; but the price for which such real property would sell at auc:.ioi, or at a forced sale, shall nol be taken as the criterion of such true value. Fach tract or ioi of real property belong ing to this Sate, or to tiny county, city, or charitable iasiitut ion, whether ineerpo- I rated or uuiiicorporaic.l,uud schuol ir nun- I istcrial lands, held under a lease for a term I exceeding fourteen years, shall be valued I at such price as the assessor believes could be obtained at private sale for sucl I lvsasholi estate, Personal properly, of I every description, shall be valued at the i usual selling price of similar property at the lime of listing and at the place when: the same may then be; and ' if there be no usual selling price known to the person whose duty ii shall be to fix a value thereon, then at sueh price as it is believed could be obtained therefor, in money, iiisuch lime and place. Investments in. bonds, stock's, joint stock companies, or otherwise, shall be valued at the true value theol, in, money. Mon ey, whulherin possession or on deposite, shall b,e entered in the .statement at full the amoun thereof; Provided, that the depreci ated bank notes shall be entered at the cur rent value. livery credit for a sum certain, payable either iu money, property of any kind, labor or services, shall be valued at the full price of the sum so payable; if for a specific nrticle, or for a specified number 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 val ued at the current price of such property, or of such labor or service, at the place where payable. Annuities or moneys, receivable at Rtated periods, shall be valu ed at the price which the person listing the same believes them to be worth in money, Ofdedactiuiw made from tnoneysmtil credits. Csiic. 10. Iu making up tho amount of moneys and credits which any person is required to list for himself, or any other person, company or corporation, he shall be entitled to deduct from the gross amount of m.o.neys and credits, the amount of all bona tide debts owing by such person, company or corporation, to any other per son, company oj; corporation for a consid eration received; but no acknowledgement of indebtedness, not founded on actual j'pay, and so much-only as he believe such surety will tie compeueu to pay on j.arcount ot the inability or insolvency of J the principal debtor; and if there are oth er sureties who areaoie i-ocoiiiriouie, man ouly sormucli as the surety ui whose,, be half the statement is made, will be bound to contribute! Provided, that nothing iu ."this section; shall be so construed as to up "ply to ny bank, company or corporation exercising banking powers or privileges, Sec.. 'll. N;o person, company or cpr- nnmtiim. shall be entiled to UI1V dedllC- noration. shall be entiled to any fieduc lion on account of any bond, note, or obli gation of any kind, given to any mutual Insurance company, nqr on account of any unpaid subscription to any religious, liter ary, scientific or charitable institution or society, nor on account of any subscrip tion to, or installment payable on the cap ital stock of any company, whether incor porated or unincorporated. : Of Luting and Valueing tin Property of MercJuinti and Manufacture rt, and of '' Jlankers, Uxeltanye, Broken and Utock " Jubteri, tc. " '', ! ' ' " Sac, ,12. Every person ihat shall own, 5 or have in his possession, or subject to 'his control, any personal property within .this ft.uto, with Urn authority lo sell the same, which shall hfve'been purchased either in or put of thk, Slate, with a view to being sold at an;advanced price, or profit, or which shall' have been consign ed tq him, from any pj'acc out of this State, fqr (Jje purpose of beikg sold at any place Within this State, shall be held to be a merchant; and, when he Khali be by this uct required lo make -nut and delier lo the assessor a statement of his other per sonal property, he shall state the value of such property apnertaininir to his busi ness as a merchant; a:id in estimaling tiie yaluc thereof, )e shall'take as the, cntcri qii, tho average value)f all su-lt articles of personal properly which he bhall have had from time to tiuuvf iu J;is possession, qr under his control, during the year next ptevious to the time of making such state ment, if so lontr he shall have been enga ged in business; and if not, then during such time as he-shall lpivo been so enga ged; and the averag'i .shall bo made up by taking the nmouiit in value on hand, as nearly as may be, ill each month of the next preceding year m which the person niaking such statement shall have been engaged iu business, adding together such' amounts, and dividing Ihe aggregate amount thereof by Iheiiunibef of mouths that the perspn niaL'ng the statement may have been in busiess during the pre ceding year; Provided' that no consignee shall be required tq. lUt for taxation the value uf any property ,;ihe product of this Stale, which shall have been consigned to him, for sale or otherwise, from any place within the Slatei nor the value of any properly consignee to hiiu from any oilier place lor the solo purpose of being stored, or forwarded; Provided, he shall, in either case, have n interest in such property; or any profit Sto be derived from us sale; and the word Jerson, as used in this and the succeeding sections, shall be held to mean and include, firm, company, and incorportion. Sec. IX Every perwm who shall pur chase, leceive ur hold personal property of any description, for l(ie purpose ot ad ding to ihe value iheieoiby any process of manufacturing, refilling, rectilymg, or by the combination of querent materials, wilh a view of making a gain or profit by so doing, siHJll belioK tooe a manufac turer; and lie shall, K'bc? i he is required to make and deliver to lli.Wei '"ora s!;;;,'.'-" meat of the amount of Ins other personal properly subject lo luxaliou, also' include in his statement the average value esti mated, us pi ovided in ti: preceding sec tion, of all articles ;u received or otherwise held, for the purpose of being used in whole or in pari, in any process or operation of utaiHUaeluring.comuiniiig, rectuying, or refining, w hich irom time 10 lime lie shall have had on hand during llic year next previous to the time of mailing iuch statement, if so long he shall have been engaged iu such manufacturing bas liess, any if not, then during the tunc he shall have been so engaged. Skc. I P Every person owning a man ufacturing establishment of auy kind, and every manufacturer, shall list as part of his manufacturer's stock, the value of all engines and machinery, of every descrip- tioli, used, or designed to be used, iu any process of refining of manufacturing, (ex cept such fixtures as shall have been con sidered as part of any parcel or parcels ot' real property,) including all loois and im plements of every kind used, of designed lo be used, for ihe aforesaid purposes, Sku. 15. Every person who shall fiave nioney employed fn the business of deal ing in coin; notes, or bills of exchange, qr in the business of dealing in, or buying, qr shaving any kind of bills of exchange, checks, drafts, bank notes, promissary notes, bonds, or other writing obligatory, or stocks of any kind or description what soever, shall be held to, be a blinker, bro ker, or stock-jobber ; and he shall, vhen he is required lo make out and deliver to the assessor n statement of the amount or value of his other personal properry sub ject to taxatiqn, also include in his 'state ment the average value estimated as pro vided in the twelfth section of this, act, of all monies, notes, bills of exchange, bonds, stocks, or other properly appertaining to his business as a banker, broker, or siock jobber, which he shall have had from nine to time iu his possession or under his control during the year next previous to the time of niaking such statement, if so long he shall have been engaged in such business, mid if no,t, then during ihe lime he slial have been so engaged. Sec. lb". That when any person shall commence merchandizing in any county utter the first day of J uue in any year, the average value oi whoso personal property employed in merchandizing shall no. have been previously entered oil the assessor's list, t'of taxation, iu, said county, such per son shall report to, the auditor of Ihe coun ty, the probable average value of the per sonal 'pfUperiy by him intended to bu em ployed in merchandizing until the first day of Aliy thereafter, nnd shall pay into the treasury ojt' such county, a sum which shall bear ihe same proportion to the levy for all purposes on ihe. average value so employed, 'us the time from the day on which he shad commence merchandizing as aforesaid, to the first of May licit sue-, ceeding, shall. bear to one year ; Provided, that if me person so listing his merchant's capital shall present a bono fide receipt from the treasurer of any county, in which suck merchant's capital had been previously listed aiidtaxed.'forthij amount of the taxes assessed and by him paid on the same capital for the same year, then and iu that case it shall be a receipt from paying taxes again on such capital. Sue. 17. Ttut when any person shall commence or engage in the business of dealing in slojks of any description, or in buying or shaving any kind ol bills of exchange, checks, drafts, bank notes, promissory notes, or other kind of wri ting obligatory ai montionod iu the fif teenth section of this act, after the first dav of June, in anv year, tho averaire value J ot' whose personal property employed in I such busiuess shall nothavo been previous- I lj r UUfrtlU Ull illV VWl Wlintiwi v4'i'ii',i, in sai l county, such person shall ivprt to the a uditor of the county the prob able average value of the personal proper ty by him intended to be employed in such business until the first day of May thereafter, and shall pay into the treasu ry of such county, a sum which shall bear the same proporrion to the levy for all purposes, on the average value so em ployed, as the time from the day on which he "shall commence ur engage in such bus iness as aforesaid, to the first day of May next succeeding, shall bear to one year. Sec. 18. That if any person shall com mence or engage in the business of mer chandizing, banking, brokerage, or stock jobbing, aforesaid, as aforesaid, and shall not, within one month therealter, report j to the county auditor, and make payment to the county treasurer, as before requi red, he shall forfeit aud pay the sum of two per cent, on the value of personal property by him so employed, to be as certained as near as may be, by the tes timony of witnesses, and recovered be fore any justice of the peace, or court having jurisdiction thereof, by an action of debt iu the name of the county treasur er, for the use of the county. Of Listing and I 'alacing the Property of Jlatds and Banking Cumpanes, and oth er Corporation. Shu. ID. It shall be the duty of the president and cashier of every bank or banking company that shall have been or 1'iay hereafter be incorporated by the laws qf this State, and having the right to is sue bills for circulation as money, to make out and return under oath, to the auditor of the cqtinty in which such bank or bank ing company may be situated, in the month of May, annually, a written state ment, containing, 1st. The average amount of notes and bills discounted ur purchased by such bank or hanking company, which amount shall include all the luans or discounts uf such bank or banking company, whether origi nally made or renewed during the year aforesaid, or at any lime previous, wheth er made on bills qI' exchange, notes, bonds, morgages, or any other evidence of indebt edness, at their actual value in money, whether due previous to, during, or alter the period aforesaid ; and on w hich such bank or banking company has at any time reserved or received, or is entitled io receive, a.".''; J??-, tw .other considera tion whatever, either in the shape oi Ttlii')' est, discount, exchange, or otherwise.. 1 1. The average amount of all other monies, effects,, or dues of every descrip tion beloDL'int.' to such bank or baukiiv' company, loaned, investigated or other wise used or employed with a view to profit, or upon which such bank o.r banking company receives, or is entitled to re ceive interest. Six. 20. To ascertain the amount of the notes and bills discounted and pur chased and nil other moneys, effects or dues of every description belonging to such-bank or banking company, loaned, invesiigaied or otherwise used or employ ed, with a view to profit, or upon which such bank or banking 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 aforesaid items for each month during the year next previous to the time of niaking such statement, if so long such bank or banking company shall have been enga ged iu business; and if not, then during such lime as such 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 suno by the number of months so added together. . S:;u. 21. The president, secretary, or principal accounting officer of every canal or slack water navigation company, rail road company, turnpike or plauk road company, bridge company, insurance com pany, telegraph company, or oilier joint s,tack company, except banking or other corporations whose taxations is specifical ly provide 1 for inihis act, for whatever purposo they may have been created, whether incorperatedby any law of this State or not, i-hall list for taxation, at it-t actual value, it,s rcalaud personal prop erty, monies and credits, within this Slate, in manner following. In all cases return shall be made to the several auditors of the respective counties where such property may be situated, to gether with, iv statement of the amount of said properly, which is situated iu each township, town city or ward therein. The value of all moveable property shall be added to the stationary, and. fixed property and real estate, an 1 apportioned to sue!)' wards, towns, cities, and town-, ships, pro rata, in. proportion to the value ofthu real estate, nnd fixed property in said ward, tov,n, city or township.. And all property so listed shall be sub ject to, and pay ihe same taxes as other properly listed in such ward, town,, city or township. It shall be the duty of the accounting officer aforesaid, to make return to the auditor of stale during the mouth of May, of each year, of the aggregate amount of all property, real aud personal, by him re turned, as required by the provisions of this act, tolho several auditors of the respective eountios in which the same may be located, If the county auditor, to whom, leturn are made,,, is of the opinion that false or incorrect valuation have been made, ox that the property, of tlfb corporation or.as sociation has, no(, be.nu, listed at its full value, or tliat it hjis,. not been listed in the location where it properly belongs, or, in cases where no return has been, made to the county auditor, he is hereby'quirpd, 1(0 proceed to have the same valued' and assessed in the same manner as is . pre soribed in tho several sections of this act,, regulating the duties of county auditors ;, Provided that nothing in this'section shall be so construed as to tax any stock or in terest in any joint stock company held by the State of Ohio; Provided, that every 1 agency of art insurance company incorpo- rated by th authority of any other state" or ;overnmeiir, shall return to the auditor of the county in which the office or agen cy of such company may be kept, in the mouth of May, nunu dly. 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 samo rate of taxation for all purposes, that other personal property is subject to at tho place where located. !kc. 22. The Ohio life insurance and trust company, by its president or cashier. hull, in the month ot Hay, annually, re turn under oath, to the -county auditor of the several counties of the state, a state ment of its monies loaned, and dues of every description in such counties respec tively, which amounts shall be entered on the tax list of the proper counties, and taxed the a verge rale per cent, of the tax es for all purposes levied upon the real and personal property of such counties ; and the president or cashier of said com pany shall, in the month of May, annu ally, return to the auditor of the county in which the principal office of said company is kept, a statement of the amount and value of the notes and bills discounted or pur chased, and all other moneis, effects or dues of every description belonging 1o its banking department, and loaned, invested, or otherwise used or employed wilh a view iu profit, or upon which snid company receives, or is entitled to receive interest, and which amount bhall not include its monies loaned iu the several counles of the state, returned and taxed as aforesaid; w'hich amounts shall be ascertained in the manner prescribed by the 10th and 20lh sections of this net, and shall be entered on the tax list and taxed in the same man ner as is provided ty this act, for the tax ation of other banking companies. Poteen and Duties of Township Assessors-. Sue. 23. In each township, town and ward, in this state, forming an election district, there shall be elected on tho first Monday of April, annually, by the quaji lied electors of such township, town or ward, forming an election district, one as sessor for such township, town or ward, or part of a township, not included in any other election district. Seu. '2l. Each township assessor shall give bond, and take the prescribed oath of office, on or before the first Mon day al ter his election, and the township clerk shall notify the county auditor there of ao.i if!.1.1!.' py.'ta.'.Y auditor shall receive no notice of the qualification" '))!; ."essor, in any township, ward, or city in his coun ty, on or before therttml Monday of April, iu each year, after such eleotion, he shall oonsider 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 the discharge of the duties of his office before the third Monday of April, in each year, the coun ty auditor shall forthwith appoint one or more suitable persons residents of the county, to discharge the duties of assessor in such township or ward, as required in the fomtcentli sit'c-lioJi of the act lo create the olli ;e of township assessor. Sue. 25. The assessment of all person al property, moneys and credits, invest ments in bonds, slocks, joint stock com panies, or otherwisi;, and the valuation of all lands and lots, and new structures which have not previously been valued and placed on the duplicate, shall be made between ihe second Monday of April and the second Monday of May, annually; and the assessor of each township, shall on ol befor the first day of May, annually, leave with eaoli person, resident, in his township, of full age, not n married wo man, or insane person, or at the office- usual place of residence or business o' such person, a written or printed, notice,, requiring such person to make oijjt for such assessor, a statement of the-property which by this act he is required to list accompanied with printed forms, in blank, of the statements required of such persons ; and the assessor shall, at the time he de-: livers such notice, and blank forms, re ceive from such person, the statement of his or her personal property, moneys, credits, investments in bonds, stocks, joint slock companies or otherwise, verified by his oath, unless such person shall require further lime to make out such statement, in which case he shall call for such state ment before the second Mon lay of May. Sec. 20. Iu every case where any per son shall refuse to make out aud deliver to the township assessor, a statement of' personal property, monies and crdils, in vestments and bonds, stocks, jo'ni. stock companies, or otherwise, as provided by this act, or shall refusjto take and subscribe an oath or nlfimatiou as to the truth of such statement, or any part thereof, which he is by this act re quired to verify by his oath or animation, or iu case of sickness or absence of suchper son, the assessor shall, in every such ease, proceed to ascertain the number of heac description of tlie several articles of per sonal property, enumerated iu the seventh section of this act, and the value thereof, the value of personal property subject to taxation, other than enumerated articles, and. the value of the money 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, require, aud to enable him so to do, he is hereby authorized, to examine on oath , or affirmation, any, person or persons whom he may suppose to havo a knowl edge of the articles ox value of the pexr sonal property,, moneys, credits, invest ments in bonds, stocks, joint stock .com panies, or otherwise, which the person so refusing, or absent,, or. sick, was required to list-. ' . , . , . Sko. h i' all, cases m which the tevntihip,.assessoX(i are required, in. con sequence cj the sickness or absence ofth person wjipse, duty It is to make out a statement of personal property, money,' credits, investments iu bonds, stock, joint stock companies, or otherwise, or iivcon sequence of his neglect or refusal to make out or to be, sworn to such statement, to ntcertain the several item and tho valu of such personal property, moneys, ereil its, investments in txm I, storks, joir slock companies or otlurwisc, if lliu a sessor shall be unable to obtain jhViu'v ' evidence of the items and value of such projHTly, moneys, nnd credits, lie Until return such articles and value a, from general reputation and bis own kno1edg of facu and circumstances, he belie- to be a correct list of the articles and Tal- ue of such properly, nionwys, credits, in vestments in bonds, stock, joint stock eoin- ' panics or wiM-rwise, mat such person would be by this WTr-fuhrd loiist. 8se. 23. Each towm-hinassessof shall. on or before the second Monday of May, annually make out and deliver 'to the au ditor of his county, in tabular form anil !"' alphabetical order, a list or lists of th names of the several jiersons, companies or corporations, in whose names any per sonal projxrrty, moneys credits, invest- ' mentsin bonds, stocks", joint stock com panies, or otherwise, shall have been list- 1 ' ed in his township; and he shall enh-r separately in appropriate columns, oppos ite each name, ihe aggregate value of th" i several species of personal property enu merated in the seventh section of this act.' as attested by the person required to list' the same, or us deteruincd by the asses- ."' or, making separate lists of persons resi- ' ding out of any incorporated town, and of persons who are residents of an incorpora ted town; the column shall be accurately ' added up ; and in every case where any person whose duty it is to list any person-1 id property, moneys, credits, investment ' in bonds, stocks, joint stock compnuies, or otherwise, for taxation, shall have re fused to list the same, when called on for that purpose by the assessor, or take amil ' subscribe an oalh or sffimation, in regard ' to the truth of his statement of personal property, moneys,, credits, investment iu bonds, stocks, joint stock companies; or otherwisi:, or any part thereof, when required by the. assessor, tlve assessor : shall enter oposite the name of such per- ' son, in an appropriate column, the word,. ? 'refused to list,' or 'refused to swear,' and in every case where any person required ' lo list property for taxation, shall liave ' been absent or unable from sickness to list the same, the assessor shall enter oppb site the name of such person, in nn ap- " propr'ute column, the words, 'absent,' wi Vsick.' ' Sku. 29. Each township assessor shall, " ' 4 ,at the time he is required by this act lo miie"l's wturu of tasabht nmrvriv,. yv-, the county auditor, also deliver to linn all "' the statements of properly, which he ' 1 shall have received from persons required to list ihe same, arranged iu alphabetiaal order, and the auditor shall carefully pre- ' serve the same in his office for one vear.- 1 Sku. 3J. Each townahijiassessorshall, annuity, at the time of taking a list of personal property, also take a list of all real property situate in his township, that shall have become subject to taxation since th last previous listing of properly' therein,' with ihe value thereof, estimated ngrcea- ' blv to the rules prescribed therfor by the. 9 lb section of this act, and of nil new build" ings, or other structures of any kind of over one hundred dollars in value, the valu of which shall not havv been previously . 1 added to or included in the valuation of ' -the land on which such structures hav ' been erected, and shall make return to. "i the county auditor thereof, at the earn"-1 timj! h is required by this ac to make nix. return, of persona,' property; in which re- ' turn he shall set forth the tract or lot otK-H real properly on vhtch each of such struck" 1 lures shall have been ereCtod, the kind "of structures so erected. Hiid the trite value " added to such pnreel of real property, by " the ejection, thereof; and ihe additiilil" " sum which it is believed the land on rllr the structure is erected, would sell fa1': ' ! private sale, in consequence ihcveif, I'llP" be considered ihe v.ajuc of !tnl, ri, structure, and in case-of the dui!-.'i;".l . h by fire, Hood or otherwise, of any bji'.d-' ing or strreiure, of nay kind, over one 1 hundred dollar,-in uduf, which shall have ' been erected previous to the last valuation (f of the laud vix which ihe same shall have ' . stood, or. tha value of wbitih shall been, added to. any former, valuation of suelt ' land, the assessor ishal I determine, as near ly as practicable, how much. less such land, would sell for at , private- sule ia cqbtier quciioc of such ilesiuuc'tiutt, utti makil rii.V . turn thereof ti the comity. au,liur, as Jm" .this section provided...-, - .. . ' -'-rtf . Sue. 3 1 .' E icli taimslup,aaessor' shall r ' take and subscribe an oath, which shall be ' ' certified. by the magistrate administering ". the same, and attached to the return v4k:W ' he is required to make to the county an- '" uitor, in the following torm: f,,r township, iu tho county of " ' i do solemnly swear, that the. value of nU personal property, moneys, ervditi. In" : vestments iu bonds, wtoek, joiut stock companies or otherwise, of wluc a state- ment has been made to me by the person required by this act, for tho assessment , and luxation of all properfy in this Htatti - according loiU true value, to list the amu, s ' is truly returned, assctforthiu sueh state- 11 f ment; that iu every case where, by law, 1 have been required to ascertain the Item r- and value of Hie personal property,' mon-' .i eys, credits, investment in bonds, stocks, oiut stock companies, or otherwisi:, of any person, company or corporation, I, have diligently and by the bust means in ' ' my power, endeavored to ascertain thr' same;. and that, as 1 verily believe, a full J list, with the Value' thereof, estimate : by the rules prescribed by said act, i set fori I v n the anuext return; that in.no ea-m have ' 1, kuowingly ' omitted to demand of .. person oi wnom, uy sum aei, i wnt-tev ' quired to make such demand, a tiitMn:ti -uf the deswiiptiim and vntuA'-of peruc, 1 property, tir of the amount "of money.. ' ; creoi invest ineitU In buiMbv stdck, jouiA stock companies, -or otherwise, whick.lw was required to list, or in any way uooiH- ' ved at any .violation or evasion of any of ' the requirements of aid act, In Matioti t to the li-sting or valuation C property,-: fsNTixi'Ka of; rorwt'H s... y y ii I t 1; 4 v -I 1 1 : 'r ii; AW If; f V. .i 'M ,:. :p4f ' '.jSKl-,i ' -:'Prf i'-r I'i: t '!'