Portage sentinel. [volume] (Ravenna, Ohio) 1845-1854, 1846-05-06
you will be able to form distinct concep.
ton of miniature gredtaess. 9n 11
Your sincere friend,
, -s,-,.s,r SPECTATOR. >.

t.G V ssaAsfNa
More Explanations Of the Wing Tax Law.
AUDITOR OF STATES, OFFcE, anc
Columbus, April 26, 1s46. ano
SIR: r.f1 aAi As 5es eG'Geaa AIs :,
In answer to the numerous ques:
tions which have been propounded iomc
by county Auditors and other persenssc1
relative to the provisions ef the tax
law, | have given 10 substance the fot.
lowing opinions and Instructions. whistr
| now embody in this form, for the pur-
pose Of communicating them. through
you, TO the township assessors, and 9TH
er persons Interested.
/. The act to levy a tax nthe income
of practising lawyers and physicians is
not repealed by the new law. Tie
books and other property Of lawyers
and physicians must be assessed and
returned for taxation in the same man.
ner that the property Of other persons
is assessed andtreturned; they must oil.
so pay the tax assessed upon their in.
comes under the old law; and il is tho
duty q township and ward, assessors
to make out and return a list Of prac>
tising lawyers and physicians residing
in their township or ward, on the first
of May, according TO the provisions of
the second clause Of the 10Th section OF
the act to create the office Of township
assessors. (See Swans Statutes, page
lOl6.) s'h'' @al a' a5& s@s. eFsS
2. The laws requiring tavern Keep.
ers and pedlers to lake out licenses are
not repealed by the tax law, although
tavern keepers are assessed and pay q
tax upon their property as other persons.
No change whatever has been made in
the old law, in this respect, by the new
tax law. e.-s .'a'a 81
8. The owners Of stations must
take out license under the old law,
which is intended to operate rather for
the improvement Of the breed Of horses
than as tax. No part of the money
paid for the license goes to the use ot
the State. Stud horses must be incIud.
ed in the statement of taxable property,
to be made by the owners, and return.
ed by the assessors at their value, as
other horses. .aa -a,s .'e Z
4. China ware, plate, and articles
generally used in the dining room, are
not exempted as kitchen furniture. it
is not usual to have china, plate, and
silver ware, and such articles as belong
to the dining room in the kitchen as
furniture. The value Of such articles
must, therefore, he included in the state
ment returned to the assessor, or vaiu.
ed by him, ifthe owner neglects or re-
fuses to make the required statement.
S. There is no provision in the tax
law, Or in the militia law, exempting
guns from taxation. The unifolm Of a
military man is, OF course, exempted as
wearing apparel. Bee-hives are taxa
BILE. Mems and women's saddles are
taxable property. Guns, bee.hives, sad.
dies, &C., are among the non enumeras
ted articles, the value Of which must
be included in the ninth item of the
statement. 90 a.l a
6. Personal property in another State
which is owned by person residing in
this State, is not subject to taxation un.
der our laws. But il the property has
been removed from the State for short
time, or for temporary purpose, with
the intention to bring it back into The
State again, 1t is taxable; if mans
horse and carriage were gone on q
journey, or his cattle driven to Indiana.
to be fed for a time, and then brought
back to this state, they are to be regard.
ed as personal property in this state,
and must be listed for taxation. s"a
7. Notes or claims belonging TO d
person residing out Of the state, which
are placed in the hands Of an attorney
or agent for collection, are not taxable.
If the person to whom they belong re.
sides in this state, it is his duty, to 'in-
clude them in bis statement, and the
attorney or agent is not bound 10 return
them. Notes or claims belonging 10
persons residing out Of the state are
not taxable. ~.,,.'1.,ss ~ .
8. Notes taken bya merchant for
his accounts, upon closing up his bnsi,
ness, are taxable. The taking Of q note
for an old account may be regarded do
an agreement or understanding for the
continuance Of the credit beyond six
months, and such would be taxable. y
8. Notes and claims for land soia
are subject TO taxation, and must be res
turned, whether they are upon intcrsst
or not, the same as credits for money
lent, or other property sold. .a@s'
10. New structures, and new entries
oflands, which have moi heretofore been
upon the duplicate, must be valued and
returned by township assessors, as pre-.
scribed in the 3lst section. (Sec sec;
4 o-l