The Kalida venture. [volume] (Kalida, Ohio) 1841-1865, 1846-04-02
in blank, Of the statement required Of such

before the tenth day Of June, annually, call
upon each person in his township with whom
he is required to leave notice, for the state
ment which such person is required by this
act to make out, unless he shall have pre-
viously made Out and delivered The same
and he shall require each of such persons to
take and subscribe on such statement an
oath to the truth thereof, in such form as the
auditor of state shall prescribe, which oath
the assessor is hereby authorized and re-
quired to administer; and he shall, also,
for the year eighteen hundred and forty-six,
ascertain, and return to the county auditor,
the value and description of all new struc-
lures, and of all structures that may have
been destroyed, as township assessors are
required by this act to do, annually, there
after; and each county auditor shall correct,
according TO such return, the valuation of all
real property, as required by this act, and
assess taxes thereon for the year eighteen
hundred and forty-six, according to such
corrected valuation.
Sec. 80. In every case where any person
shall refuse to make out and deliver to the
township assessor a statement of personal
property, moneys and credits, as provided by
this act, or shall refuse to take and subscribe
an oath as to the truth of such statements,
or any part thereof which he is by this act
required to verify by his oath, the assessor
shall, in every such case, proceed to ascertain
the number of each description of the several
articles of personal, property enumerated in
the ninth section ofths act, the value thereof,
thevalue of the personal property subject TO
taxation, other than enumerated articles, and
the value of the moneys and credits, of
which statement shall have been withheld
as aforesaid as the case may requires and
to enable him so to do, he is hereby author
lied to examine, on oath, any person whom
he may suppose to have knowledge of the
amount or value of the personal property,
moneys or credits which the person so re-
fusing, was required TO list
Sec. 3S. lfany person who shall be re-
quired by The assessor 10 give evidence, as
provided in the preceding section, shall
refuse to be sworn by the assessor, or having
been so sworn, if he shall refuse TO answer
such questions as the assessor shall put to
him, touching the subject of inquiry, any
justice of the peace of the county to whom
the assessor may make application therefor,
shall summon such person to appear before
him at such time as the ass essor shall desg-
nate, and answer, on oath, all pertinent ques-
tions which may be put to him by the as
SCISSOR or his order, touching the amount
and value of the personal property, moneys
and credits which the person required to list
the same on oath has refused to list ard
every constable and witness shall be subject
to the same penalties for refusal or neglect
to obey the process of such justice, as they
are by law subject to, for refusing TO obey
the process Of Justices of the peace in civil
cases, and shall receive the same fees as
for like services in civil cases; and such
justice Of the peace shall Immediately pro-
ceed to enter judgment fol all such fees and
for his own costs in favor of the state of
Ohio, against the person who shall have re-
fused to make and deliver to the assessor a
statement of the property which, by this act,
he was required to list, or who shall have
refused to take the prescribed oath as TO the
amount or value thereof, and proceed TO col
lect and pay over the same as in civil cases.
Sec. "a. Each township assessor shall,
on or before the tenth day of June, annual
Fly, make out and deliver to the auditor Of
his county, in tabular form and alphabetical
order, the names of the several persons.
companies, or corporations, in whose names
any personal property, moneys, or credits
shall have been listed in his township, and
separately, in appropriate columns, opposite
each name, the aggregate value Of all arti-
cles of personal property enumerated in the
ninth section, the value of all non-enu-
merated articles of personal property, other
than the stock of merchants and manufac-
turers, the value of merchants and manufac-
turers' stock, and the value of the moneys
and credits listed in the name of each, as
attested on oath by the person required TO
list the same, Or as determined by the as
SCISSOR. @ .r tt. =
Sec. 35. The township assessor shall
enter in column to be provided for that
purpose, opposite each entry of personal
property, or of moneys and credits, in his
return, the words, "by the owner" or "by
the ASSESSOR" as the same shall have been
listed and valued by the person required to
list the same or, by himself In every case
where any person whose duty it is to list any
personal property, moneys. or credits, for
taxation, shall have refused to take and sub
scribe the oath required of him by this act,
in regard to the truth of his statement, or in
regard to the value Of personal property,
moneys, or credits, the assessor shall enter
the words refused to swear" and in every
case where any person required to list pro-
perty for taxation shall have been absent,
or unable, from illness or otherwise, TO list
the same, the assessor shall enter opposite
his name the word "absent,"" SICK" or
such other word as will express the cause Of
such inability; and each township assessor
L = q 4 l.