The spirit of democracy. [volume] (Woodsfield, Ohio) 1844-1994, 1846-05-02
ADDITIONAL INSTRUCTIONS.
AUDITOR OF STArE's OFgIcE,
Columbus, April 26th, l646.

Columbus, April 26th, ls46.
Sra: t 94s
In answer to the numerous questions which have
been propounded to me by county auditors and
other persons relative to the provisions of the tax
law, have given, in substance, the following
opinions and instructions, which now imbody in
this form, for the purpose of commu ncating them,
through you, to the township assessors, and other
persons Interested. u H3
/. The act to levy tax on the income OF prac-
tsing lawyers and physicians isnot repealed by the
new tax law. Tho books and other property Of
lawyers and physicians must be assessed and re.
turned for taxation in the same manner that the
property Of other persona is assessed end returned
they must also pay the tax assessed upon their in
comes under the old law; and is the duty of town.
ship and ward assessors to make dut and return a
list Of the practising lawyers and physicians resi-
ding In their township ward, on the first day of
May, according to the provisions of the second
clause of the 10th section Of the act to create the
ONCE Of township assessor. (See Swans Statutes,
page 1861
2. Ths laws requiring tavern keepers and ped
ers to take out licenses not repealed by the tax
law, although tavern keepers are assessed and pay
. 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.
8. The owners OF stations must take outa IL
rate 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 included in the statement of taxable
property, to be made by their owners, and return
ed by the assessors at their value other horses.
4. China ware, plate. and articles generally used
in the dining room, are not exempted as kitchen
furniture. ltisnot usual to have china, plate, and
silver ware, and such articles belong to the din
IN In fha han fur ilra. N
of such articles must, therefore, be included in the
statement returned to the assessor, or valued by
him, if the owner neglects or refuses to make the
required statement.
s. There is no provision in the tax law, or in the
militia law, exempting guns from taxation. The
uniform of a military man is, of course, exempted
a wearing apparel. Bee-hves are taxable. Mems
and womsn's saddles are taxable property, Guns.
bse-hives, saddles. &c., are among the non-enu-
msrated articles, the value of which must be in
cludsd 10 the ninth item of the statement.
6. Personal property in another State, which is
owned by person residing in this State, is notsub-
ject to taxation under our laws. But if the prop
srty has been removed from this State for short
time, or for temporary purpose, with the inten-
ton to bring it back into the State again. il is tax
sble; AZ If mans horses and carriages were gone
on journey, or his cattle driven to Indiana, to be
fed for time, and then brought back to this State,
State, and must be listed Tor taxation.
2. Notes or claims belonging to person resi-
ding out Of this State, which are placed in the
hands Of attorney agent for collection ARE not
taxable If the person to whom they belong re-
sides in this State, it his duty to include them in
his statement, and the attorney or agent is not
bound to return them. Notes or claims belong
ing to persons residing out OF the State are not tax
able.
AL I,,o forh
upon closing up his business, are taxable The ta-
king of note for an old account may be regarded
a. an agreement or understanding for the contin-
unance Of the credit beyond six months, and such
note would be taxable.
Q. Notes and claims for land sold are subject to
taxation, and must be returned whether they are
upon interest or not, the same credits for money
lent, or other property sold.
10. New structures, and new entries of lands,
which have not heretofore been upon the dupli-
cate, must be valued and returned by township as
SCISSORS, as prescribed in the slst section. (See
sections IL and 5S.)
IL. The value Of the ore, coal, wood and ma
terials of every kind, used or consumed by the
owners OF furnaces, foundries, and other manu-
featuring establishments, whether obtained from
their own land, or producedb by their own labor ,or
purchased from others, must be estimated and IN
cluded in the statement of such manufacturer S
stock.
IL. The intention of the law is 10 tax the prop
erty which the person has in his possession, or Of
which he has the control, at the time he is requr-
ed to make the statement The provisions of the
law clearly show that the property to be included
in the statement, and returned by the assessor, is
that which the person has in his possession at the
time the assessment is made.
I3. No deduction Of debts due by any person can
be made from personal property, which includes
merchants and manufacturers stock. The law
allows deductions of debts to be made from moneys
and credits only. This was explicitly stated in my
former Instructions. Any person who makes such
deduction from his personal property will violate
the law The farmer has just as much right to de.
duct his debts from the value of his hogs, cows,
horses, or farm, as the merchant and manufacture
er have to deduct their debts from their stock Of
goods or materials for manufacturing No such
night IS given by the law.
IA. Where the person with whom blank state
ment has been left neglects refuses to be sworn,
the assessor may, from his own knowledge and per-
sonal examination, make list of the property mo
neys and credits Of such person, and determine
the value thereof But If the assessor has not in
formation satisfactory to himself, he has the right
and il is his duty to call such witnesses as he be-
lieves have knowledge of the property, moneys
and credits Of such person, dot their value, and
to examine them under oath. Assessors should
be careful not to place an estimate upon the prop
erty. moneys and credits Of the person who refuses
to comply with the requirements Of the law, below
their actual value, and thus hold out an induce
ment to violate the law. (See sections 80 and 33.
Is. Pleasure carriages include all carriages, bug
gies, barouches, hacks, dearbofns, and all othe
carriages or wagons intended for the transportation
Of persons. or as family carriages.
These Instructions, with those which were be
fore issued, have been submitted to the Attorney
General, and he concurs with me in the construc
ton which have given to the several provision
of the law.
You are requested to communicate them to th
several township assessors as soon as practicable
Very respectfully,
JOHN WOODS.
NaiEf4 Auditor Of State.
Auditor Of Monroe county.
<ss s. TEMPERANCE MEETING.