Carroll free press. [volume] (Carrollton [Ohio]) 1834-1861, 1845-04-18

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OF the lam y rooms used by the keepers Of
taverns, hotels, &c.
The property to be assessed and return.
ed, is the personal property in the posses.
sion OF the individual, company, or Arm, or
OF which he Is the owner, without regard
to the fact whether It was purchased on
creolt, for cash, or with borrowed capital
NO deduction can be made on account OF
the debts owing BY the merchant or trader.
Ihe deductions authorized by the sixth
and seventh sections apply only to "mon-
ey at interest,"" and not in any case 10 the
merchant or trader.
The old law taxes the buildings. and real
estate IN mills, tanneries, disiiIleries, &c,
the new law brings the stock and personal
property employed, or vested in the business
or trade, upon the duplicate Of the township
In which the property is found for taxation.
NO statement or return l. TO be made in
any case where the amount of "nioney at
interest" or OF "capital in trade" shall no,
exceed one hundred dollars. But if it ex-
ceeds one hundred dollars, The whole a.
mount must be returned without deduction.
No deduction from the amount of the
money at interest, or capital in trade, shall
ne made on account OF the withdrawal. cr
intention to withdraw the whole, or anv
part OF such money or capt !, as specified
IN the first proviso of the fifth section, un.
less the person claiming such deduction
shall attest TO the fact on oath or afirma.
ton, as specified IN the first proviso of the
fifth section.
The whole value of stages, horses, har-
ness, &C., returned by the assessor, mus,
be placed upon the duplicate for taxation,
upon which three iourIhs Of one per cent.
is to be assessed,
TO avoid all difficulty relative to the re-
QUESTION and notice to lie given by the as.
SCISSOR to the individual, company, bank, or
broker, who isrequired to make out the
statement of money at interest or capital
IN trade, the assessor should keep a memo.
randum OF the time and manner Of giving
the notice, which may be done by note
upon his duplicate opposite the name Of
the person; and he should leave with the
person, notified, form OF the statement
and affidavit required.
If the person does not within fifteen davs
from the time of being notified, make and
deliver to the assessor the statement reoui-
red, the assessor should call upon him for
It, and II lie then refuses or neglects to make
and verify it upon oath or affirmation, the
assessor must then proceed to make out
the statement of money at interest, or cap
ltal in trade, of such person, company,
bank, or broker, from the best evidence
which he can obtain.
The assessor cannot dispense with the
written statement under oath required by
law, II is his duty to require it from eve
ry person, unincorporated bank, and bro
ker, who, he may have reason to believe,
has money at interest, or capital in trade,
within the meaning Of the act. The old
law left 1t to the assessor to require the
statement under oath if he thought proper
to do so, the new act changes the law in
this particular. 1t is the duty of the as
SCISSOR to give the proper notice; and the in
dlvlduaI, company, bank, or broker, must
make out, and attest under oath, the rPuu-
red statement. If he negects or refuses
to do so, he is liable to the penalty.
The assessor at the time he returns the
list or duplicate of taxable property, must
return and file with the County Auditor the
original statements made and sworn TO by
each person; and in all cases where the
statement is made by the assessor himself,
under the provisions of the eighth section,
he should state, or certify, that the person or
company had neglected Crrefused to makeit
1t is the duty of county auditors to put
upon the grand list for taxation the whole
amount OF money at interest, or capital in
trade, returned by the assessor, without de-
duction in every case in which no written
statement, under oath of the person, COM
pany, bank, or broker is returned by the as.
SCISSOR. The law holds out fair induce
ment to every person TO make a full and
true return. When he does this, only one
half the amount is put upon the duplicate
for taxation. If he neglect, or refuses to
make full and true statement, he is SUBJ
ject to the penalty of having the whole a.
mount, returned by the assessor placed up
on the duplicate, by which he is thus com
PEELED to pay double tax.
Much will depend upon the manner in
which assessors discharge their duty under
the law. The great object of the several
laws levying taxes is to tax every person,
as nearly as may be, in proportion to his ac-
tual capital, or property; and if any are sui
fered to escape from bearing their fair pro-
portion of the public burden, it will be ac-
tual injustice to others. 1t is, therefore,
important that assessors shall discharge the
duties required of them by the law, with
strict diligence. They should, therefore,
so far as it depends upon the faithful and
vgllant discharge of their duty, suffer none
to evade the law, Or to escape the payment of
the tax which he justly owes the State.
Assessors should carefully observe, and
carry into effect, the change of the law in
relation 10 pleasure carriages. The egh-
teenth section Of the new law extends the
meaning of the words used in the old law,
and requires all vehicles within the mean
ing Of that section, to be assessed, if such
vehicle is not of less value than forty dollars.
The provision of the twelfth section,
which levies tax upon stages, hacks, hor-
60, ~ IoIe 49, -ton oxryY orcl