The spirit of democracy. [volume] (Woodsfield, Ohio) 1844-1994, 1845-04-11
ME shall be Of less value than forty


dollars. sa, s4g stf .seS
SEc.llf. In every county whers
the Assessors shall have taken the list
OF tasable property before. The frst
Monday in April OF the present year.
| the Assessors shall proceed to obtain
the statements and perform the ddties
required Of them by this act, between
thu, day and the first Monday in June
next, and make return thereof to The
county auditor, on or before the last
named day, and f,f each year after the
present year. they shall perform the
duties required o, them by this act, at
the same time they are required TO as
se<s other property in aieir respective
townships. 800
SEC. IL. Each Assessor in whose
township, city. or ward, any stage ow-
ner shall reside, or in whose township,
city, or " lrd, any stage company shall
keep or have its principal Office, or
place Of keeping its accounts, shall at
the same time he is required to demand
statements OF money at interest, and
Of capital in trade, also demand Of ev-
cry such owner, or in case of com.
pany, of some member of such conf
pany, q written statement Of the value
OF all stage coaches and other vehicles
within this State IN which passengers
are conveyed. and Of all The horses ana
harnesses within this state, belonging 10
such stage owner, or stage company,as
the case may be, and every such stage
owner, or member of any Stage com.
panv, Of whom such statement shall
have been demanded, shall within TWEEN
" days after such demand, make out,
attest On oath or affirmation, before a
Justice of the Peace, and deliver to
such Assessor, the statement herein
before required, which shall set forth
the true cash value according to the
best judgment and belief Of the person
making and attesting the same; and II
any such stage owner, or member Of a
stage company, shall neglect or refuse
to make out and attest statement as
hereinbefore required, every such per-
son shall forfeit and pay the sum Of one
hundred dollars, which shall be recey.
cred in an action for debt, before any
court of competent jurisdiction, in tide
name and for the use Of the State; ana
in every such case Of refusal, the AS
SCISSOR shall proceed 10 make out fr om
the best evidence he MAJ be able to OBJ
tain, a statement of the value of the
property above specified belonging to
the person or company SO refusing, and
for tina, purpose such Assessor may
summon before any Justice Of the
Peace, every such stage owner, or any
member Of any stage company, and any
clerk or agent Of such owner or com
pany, and examine every such person
SO summoned on oath. touching the
amount and value Of such property ;and
every person so summoned, who shall
fail to attend, or who shall refuse TO
answer on oath or affirmation any
question which may be put to him BY
such Assessor or by his order, shall for
felt and pay the sum Of one hundred
dollars, to be recovered and applied as
above in this section provided; and ev-
cry such statement shall be returned 10
the Colnly Auditor as in case Of ther
statements referred to by this act, and
the amount thereof shall be entered on
the tax duplicate in a separate column,
and the Auditor shall assess thereon
tax three fourihs Of one per centum,
which shall be applied solely to State
and Canal purposes; and any tax 9TH
erwise charged on the coaches and 9TH.
ervehicles.horses and harnesses Of any
stage owner or company. that shall
make out and attest on oath the state
ment in this section reqtir, d, shall be
RENTED, on producing 10 the County
Treasurer, on whose duplicate such tax
is charged, a certificate from the As
SCISSOR to whom such statement was
delivered, setting forth such fact, which
certificate such Assessor is hereby au-
:horized and required to. make and de-
liver to such owner or company, his or
their agent, on demand. =.
SEC. 13. Thatall furniture Of every
description used for fitting up and fur
nishing the lodging rooms, parlors and
other rooms of all public boarding hcu-
ses, taverns, and hotels, for the enter
tainment Of boarders, ,travellers;or other
guests, shall be considered as capital
in trade, and in all respects listed and
taxed as mercantile capital is, by the
provisions ef this act, listed and faxed
provided that all kitchen and dining
room furniture of any such boarding
house, tavern, or hotel. and all furniture
Of rooms necessary for, aud ordinarily
used by, the family of the owner or
keeper Of such house, tavern or hotel,