Carroll free press. [volume] (Carrollton [Ohio]) 1834-1861, 1846-04-03


hand during the year next previous to the
time OF making such statement, il so long
he shall have been engaged in such man
uidcturing business, and If not, then during
the time he shall have been so engaged,
which stalement he shall attest on oath,
but IN determining the value Of all articles
manufactured by him, and which shall re-.
main OH hand unsold, thr cost Of the ma
terIals used or consumed in the process OF
manufacturing, combining. rectiiying, re-
finlng, shall be taken as the criterion OF
their value, for the purposes of taxa
ton,
Sec. 10. Every person owning a man.
uiacturing establishment Of any kind, and
r every manufacturer shall list, as part Of his
personal property, the value over one hun
dred and fifty dollars Of all engines and
machinery Of every description, used or
designed TO be used, in any process of re-
fining or manufacturing, (eAcept such fix
lures as shall have been considered as part
Of any parcel or parcels of real properly J
including all tools and implements of ev.
cry kind, used, or designed to Ue used, for
the aforesaid purposes.
low ~ bluto Nut tut tllONE OF UiSltlCl-
ing the county and appointing county As.
SCISSORS. Sec. 81. How such Assessors
are to be notified; to give bond, &c. Secs.
% and 90. Failing to give bond, or take
oath, how vacancy 10 be fiIled.l
Sec. "a. 1t shall be the duty of each
district assessor to make out, from the maps
and descriptions furnished him by the
county auditor, and from such other sour
ces OF information ds shall be in his power,
a correct and pertinent description OF each
parcel Of real property in his district, and
when he shall deem it necessary 10 obtain
an accurate description Of any separate
palcel OF real property in his district, he
may require the owner or oCcupier thereof
: TO furnish the same, with any title papers
he may have in his possession; and if such
owner or occupier, upon demand made
for the same, shall neglect or refuse to fur
nish satisfactory description Of such parcel
OF real property to such assessor, he may
employ a competent surveyor TO make out
a competent description Of the boundaries
and location thereof, and a statement OF
the quantity OF land therein; ard the en-
pense of such survey shall be returned by
such assessor 10 the auditor of his county,
who shall add the same to the tax assessed
upon such real property, and it shall be
collected by the treasurer of the county
: with such tax, and when collected, shall
1 be paid on demand to such assessor, for
! the use OF the persons 10 whom the same
= is due; and he shall in all cases, from ac-
7 tual view, and from the best sources oi
information within his reach, determine,
r as nearly as practicable, the true value OF
each separate parcel of real property in his
district, according to the rules prescribed
by this act for vauing real property.
Sec. 25, For the purpose of enabling
the assessor to determine the value ofbul-
ding5 and other Improvements, he is here
by required 10 enter, with the consent
oI the owner or occupant thereof and
fully to examine all buildings and suuc-
lures, of whatsoever kind, which are not
by this act expressly exempted from tax
alton.
Sec, 26, Every district assessor shall,
: on or before the 10th day Of July, 1896
! mike out and deliver to the auditor of his
f county return in tabular form, contained
, in book TO be furnished him by such aud
itor, ofthe amount, description, and value
of all the real property subject TO be listed
/ for taxation in his district; which return
, shall contain:
list. The names arranged in alphabet-
: cal order, Of the several persons, compa-
, MES, or corporations, in whose names the
several parcels OF real property, other than
: town property, in each township within
his district shall have been listed, and IN
: appropriate columns opposite each name,
+ the description OF each parcel Of such real
property listed in such manner, and the
! value OF each separate parcel Of such real
property, as determined by the assessor;
3D.. The names arranged in alphabet
cal order, Of The several persons, comps.
nies, or coporatons, in whose names the
several parcels Of real property, in any
town or towns in his district shall have
: been listed; and inthe appropriate columns
: opposite each name, the description OF
each parcel Of real property in each town
in his district; and the value thereof, as
determined by the assessor; and such re-
: turn shall distinctly set forth, the name or
: names Of the owner or owners tcach sep
arate parcel ot real property, if Known,
; and il unknown, that fact shall te set
: forth; also correct and pertinent des-
cripton of each separate parcel Of land, or
real property, if town lot Or part thereof;
> the name of the town, the number or 9TH
er designation of the lot; and if part OF
such lot, then the proportion and situation
,, thereof, and the exten, in feet, along the
principal street it shall abut.--lf the par
Gel OF real property be other than tow n
lot, or part thereof, the number of acres;
the land district the range Of township;
the number OF the township; the number
of the section, tract, lot, or subdivision of
f either, as the case may require. If such
; lard be situated in the Virginia Military
District, or is not embraced in any land
district it shall set forth the original SUR
, vey or surveys, prrt or parts thereof con-
7 \ t., ,,oh 1