Carroll free press. [volume] (Carrollton [Ohio]) 1834-1861, 1845-04-04

/ l0t6s est. ..
SEC. 6. Moneys due on bona fde sales OF
leases OF land orresl estate situate within
this State, entered on the grand list for tax
alton, in cases where such sale or lease is
IN no wise connected with, or growing out
Of loan or advance Of money, and mon,
eys due on notes, checks, drafts, or other ev.
ldences ofdebt, for personal property actu.
ally sold in the ordinary course ofbusIness
'aRd payable within six months from the
date OF the sale of such property; provided
such sale OF property shall have been in nc
wise connected with any loan or advance
OF money, nor made for the purpose ofeva-
ding the payment of any tax, shall not be
considered moneys at interest, within the
meaning Of this act.
SEC. z. In making out the statements OF
moneys at interest, required by the FIRST sec
ton Of this act, the person, company or firm
OF whom tits required shall be entitled to
deduct, from the gross amount of moneys
owing tosuch person or company or firm
FIRST; The amount Of debts owing by
such person, company or finn bearing inter-
est to any person, company, firm or cor
poration, other than obligations given for
tile purpose of efectmg assurances;
Second; Moneys owing to any person or
persons ont of this State, for the purchase
OF lands within this State which is listed
for taxation;
Ihrd: Money due from persons believed
to be lnsotvent, and which MONEYS are nat
Otherwise adequately secured, may be omit
ted, IN making such statement, to the a.
mount believed hot to becollectabe.
HEC. 3. If any person, company or firm
shall refuse or negIectto make anv state
ment required Of him or them by the prov-
SONS OF this act or shall refuse to verify
the same by oath Or affirmation as herenbe-
tore required, the Assessor shaIl proceed to
make out, from the hest evidence in his
power to obtain, statement Of the amount
OF money at interest, or capital in trade,
OF the person, company or firm that may
nave so refused or neglected to make such
statement.
SEC. 9. Each Assessor shall, at the time
he is required to make return to the Coun-
ty Auditor of otherproperty assessed Oh lis
led by him, make return Of the slatementsI
OF money at interest and capital in trade, |
or made out by him as required
Try this acti and the County Auditor SHALL
deduct from the amount Of moneya,j u ter
Est and capital in trade, as stated and veri- |
he'd by theowners thereof, hitv per cpnmm, |
and theremaining fifty per ceh,umhp shall
enter upon the grand list for taxation, as
other property; but from the amounts sta
tea and returned by the Assessor, in cases
where the owner orowners shall have refu-
sed or neglected to make the statement re-
CURED by this act, the auditor ehall make
no production, but shall enter the whole
amount on the grand list for taxation,
SEC. TO- 1t is hereby declared to be the
rue intent and meaning of the first tseclion
't the act entitled can act pointing outfhe
node Of levying taxes" passed March ID.
I83l, that so much Of said section as makes
pleasure carriages subject to taxation. in.
ludes carriages, barouches, buggies, dear
'orns, andall other carriages or wagons in {
ended for the Transportation of persons, I
: as IaniIy or pleasure carriages or bug >,
les; provided, that nos such vehicle shall be
Sted Tor toXation if the same shall be of +
ss value than forty dollars. L
NEc. J. In every county where the AS
'ssors shall have taken the list Of taxable
'operty before the first Monday IN April Of
e prescntyear, the Assessors shall pro-
'ed to obtain the statements and perform u
e duties required Of them by this act be- ii
1een that day and the first Monday in n
me next, and make return thereof to the =,
'unty Auditor, on or before the last ma :"
ed day, and for each year after the pres n
year. they shall perform the duties re- II
lred of them by this act, at the same time Sc
Py ore required to assess other property 10
their respective townships. -
Sec l2, Each Assessor in whose town. i'
Up, city, or ward, any stage owner shal &C
SIDE or IN whose township, city, or M
ird, any stage company shall keep or in
We Its principal office, or place Of keep 7,
: It's accounts, shall at the same time be
required to demand statements of mo .,
y at interest, and Of capital in trade. @
20 demand OF every such owner, or in a,
Sc OF company, Of some member Of ~,
On company written statement of the
lue oil all the stage coaches and other "
hIcies within this State in which DIS o'
lgers are conveyed, and Of all the horses A
d harnesses within This State, belonging Of
such stage owner, or stage company, as l.,
case mag be, and every such stage ''
ner, or member OF any stage company, Je
whom such statement shall have been va
nanded, shall, within twenty days af. cr
such demand, make out, attest ON oath :.
Affirmation, before Justice of the Peace. ~
4 deliver to such Assessor, the state. It
MT hereinbeiore required, which shall
forth the true cash vaIue according to II
best Judgment and belief of the person l..
king and aItesting the same; and If anv 10
n stage owner, or member of stage al
1pany, shall neglect OF refuse to make sl'
and attest a statement as hereinbefore of
ured, every such person shall forfeit b,t
pay the sum Of one hundred dollars,
lch shall be recovered in an action of iol
IT, before any court Of competent luris-
ton, in the name and for the use of the Ia,
'tei and in every such case of refusal, =,
Assessor shall proceed to make out W
m the best evidence he mnv he allie 10 III