Carroll free press. [volume] (Carrollton [Ohio]) 1834-1861, 1846-05-08

our laws. rut r The proDeriy has he' q
removed Ituu tIls STATE iOr a short iiue,
OF tor temporary purpose, with tie Ia
teniion 10 brng 10 tack late uie state
again, IL is taxable; as ii a mans horses
aud carriage were gone on journey, or
his cattle driven to Indiana, 10 he ted Tor
iinp. and then brought back TO this Stale,
! they ATE 70 be regarded az personal pro
perry in lh,s State, and must be listed iOf
taxation.
Z. Notes or claims belonging TO person
r.sidiug outoi this Sta:e, which are placed
in the hand OF an attorney or agent tor col
lection, are not taxable. II the person to
whom they belong resides in this state, II
is biz duty to include them in his state
men,, and the attorney or agent are not
tOund TO return them. Notes or claims
belonging to persons residing out OF the
State are not taxable.
8, Notes taken by a merchant for his
accounts, upon closing up his bushes, are
taxable. The taking Of note iol an old
account may te regarded as an agreement
or understanding for the continuance OF
the credit beyond six months, and such |
note would he taxable.
8. Notes and claims for land sold IRE |
subject TO taXatioui and must be returned .
whether they are upon interest or not, the /
same as credits iol money lent, or other /
property sold, !
10. New structures, and new entries Of
lands, which have'no heretofore been mp.
on the duplicate, must be valued and re-
turned hy township assessors, as prescrlb-
ed in the 3lst section. (See sections 10
and 58,).
II. The value ofthe ore, coal, wood and
materials OF every kind, used or consumed
10y the owners oi furnaces, iOunderies,
audalher manufacturing establishments,
whether ohlainpd from their own land, OF
produced by their own labor, or purchased
from Others, must be estimated and lnclud-
ed in the statement OF such manufacturers
stock.
70. The intention Of the law is to tax the
properly which the person has in his pos
session, or Of which he has the control, at
the time he is required to make the state
ment. The provisions of the law clearly
show that the property to be included IN
the statement, aud returned by the asses
sor, is that which the person has IN his
possession OF the time the assessment is
made.
49, No deduction Of debts due by any
person can be made from personal proper.
". which includes merchants and manu-
iaclurers' stock. The law allows deduc-
tons ol debts To be made from moneys and
credits only This wa, explicitly suited in
my former instructions, Any person who
makes such deduction trom his personal !
property will violate the law. The farmer
has Just as much right 10 deduct his dehis
from thc value OF his hog, cows, horses,
or larm, as the merchant or manufacturer
have To deduct their debts from the stock
OF goods or materials for manufacturing.
No such right l. gwen by law.
Ii. Where the person with whom a
blank statement has been lett negIects or
refuses 10 be sworn, the assessor may, from
his own knowledge aud personal cXamlna- !
non, make Inst Of the property, moneys |
and credits of such person, and determine |
the value thereof BuI if the assessor has I
not information satisfactory to himself, he |
has The rjghr, and it is his duly to call such f.
witnesses as he believes has knowledge |
Of the property, moneys, and credits Of
such person, and OF their value, and to |
examine them under oath. Assessors |
should be careful not to place an estimate !
uron the property, moneys and CT 81 of
the person who reius $ locompy with Jhe |
requirements of the law, below their actual |
value, and thus hold out induccment to
violate the law. iSep sections 80 and 33. J !
l5 Pleasure carriages includes all car
riagrs, hugges, barouchos hacks, dear.
bor"s, and all other carriages or wagons
intended for the transportation OF persons,
as family carriages.
These instructions with those which
were before issued, have been submitted
to the Attorney General, and he concurs
with me in the construction which have
given to the several provisions of the law.
You are requested to communicate them
to the several township assessors as soon
practicable.
Rery respectfully,
JOIN WOODS,
Auditor of State.