The Kalida venture. [volume] (Kalida, Ohio) 1841-1865, 1846-05-07
ADDITIONAL INSTRUCTIONS FROM
THE STATE AUDITOR.
AUDITOR OF STATES OFFICE,
Columbus, April 20th, 1916.

Columbus, AWI 2Oth, 1915.
SIR:-In answer to the numerous ques-
tons which have been propounded TO me by
county auditors and other persons, relative
10 the provisions of the tax law, | have CIV
en-, in substance, the following opinions and
instructions, which now imbody in this form,
for the purpose of communicating them,
through you, to the township assessors, and
ether persons interested.
l. The act to levy tax on the income
ofpracticing lawyers and physicians is not
repealed by the new tax law. The books
and other property of lawyers and physicians
must be assessed and returned FOR taxation
in the same manner that the property of other
persons is assessed and returned; they must
also pay the tax assessed upon their incomes
under the old law; and it is the duty Of
township and ward assessors TO make out and
return list of the practising lawyers and
physicians residing in their township Or ward,
on the first day of May, according TO the pro-
visions ofthe second clause Of the 10th sec
lion of the act 10 create the Office of town.
ship assessor. (Sae SWANS Statutes, page
l0l6.)
2. The laws requiring tavern keepers
and pedlars to take out licences are not re-
pealed by the tax law, although tavern keep
ers are assessed and pay tax upon their
property as other persons. No change what
ever has been made in the old law, in this
respec', by the new tax law.
3. The owners of stations must take out
a license under tho old law. which is intend
ed 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 of the State Stud horses must be in
cluded in the statement of taxable property,
to be made by their owners, aud returned
by the assessors, at their value, as other
horses.
4. China ware, plate, and articles gen
orally used in the dining room, are not eX-
empted as kitchen furniture. 1t is not usual
to have china, plate, and silver ware, and
such articles as belong 10 the dining room,
in the kitchen as furniture. The value of
such articles must, therefore be included in
he statement returned to the assessor as
valued by him, if the owner neglers or re-
fuses TO make the required statement
5. There is 10 provision in the tax law,
or in the militia law, exempting guns from
taxation The uniform of military man is,
ofcourse, exempted as wearing apparel
Boe-hives are taxable. Mems and women'S
saddles are taxable property. Guns, bee
hives, saddles, &c, are among the non-enu-
merated articles, the value of which must
be included in the ninth item of the slate
mcnt.
6. Personal property in another State,
which is owned by person residing in this
State, is not subject to taxation under our
laws. But fthe property has been removed
from this State for a short time, or for tenn
porary purpose, with the intention to bring
it back into the State again, it is taxable; as
if mans horses and carriage were gone on
a journey, or bis cattle driven to Indiana, 10
be fed for 4 time, and then brought back TO
this State, they are to be regarded as per-
sonal property in this State, and must be
listed for taxation.
7. Notes or claims belonging to person
residing ont of this State, which are placed
in the hands of an attorney or agent for col
lection, are MOI taxable. If the person 10
whom they belong resides in this State, it is
his duty to include them in his statement,
and the attorney or agent is not bound to re-
turn them. Notes or claims belonging to
persons residing out Of the Stale are not taxa
BILE.
6. Notes taken by merchant for his
accounts, upon closing up his business, are
taxable. The taking of note for an old ac-
count may be regarded as an agreement or
understanding for the continuance ofthe cred
it beyond six months, and such note would
be taxable. $Q
8. Notes and claims for land sold are
subject to taxation, and must be returned,
whether they are upon interest or not, the
same as credits for money lent, Or other prop
erty sold.
10. Newstructures, and new entries of
ands which have not heretofore been upon
he duplicate, must be valued and returned
~ townshi ip assessors, as prescribed IN the
; LIST section. (See sections IL and 5S)
IL. The value of the ore, coal, wood
md materials of every kind, used or consum-
ID by the owners of furnaces, toundries, and
'iher manufacturing establishments, wheih-
II obtained from their own land, or produced
" their own labor, or purchased from others,
must be estimated and included in the state
nent of such manufacturing stock.
IL. The intention of the law is to tax
he property which the person has in his pos
esson, or of which he has the control, at
he time he is required to make the state
1ent. The provisions of The law clearly
how that the property to be included in the
tatement, and returned by the assessor, is
nat which the person has in his possession at
le time the assess ment is made. VI