The spirit of democracy. [volume] (Woodsfield, Ohio) 1844-1994, 1847-03-06

cent. as shall have been ordered by the
special county bonrd Of equalization.
SEC. a. The county commissioners
and county auditor shah be a county
board of equalization; and said board,
or a majority Of them, shall meet on the
first Monday Of June, annually, for the
purpose Of hearing complaints and equa-
lizing the assessments Of all personal
property, monies and credits, new en-
tries and new structures returned by
the township assessors, within their re-
spective counties; and said board shall
have power to add to or deduct from
the valuation of the personal property,
or moneys or credits Of any person re-.
turned by the assessor, upon such evi-
dence as shall be satisfactory to said
board, whether said return be made
upon the oath of such person, or upon
the valuation of the assessor, Provided,
That said board shall not reduce the
aggregate amount Of the personal pro-
perty, moneys and credits, and new
entries and new structures, returned by
the assessors Of their counties. ''''o
Sec. 5. That the annual county
board of equalization, shall, in the e.
qualization of the several new struc-
lures, and of the new entries returned
by the township assessors, be governed
by the fourth rule, being the last clause
Of the forty.fourth sectidn Of the act to
which this is an amendment. n.f
Sec. 6. That all liouidated credits
of any person, company or firm, for
property sold, work done, or services
rendered, over two hundred dollars in
value, in the aggregate, shall be listed
and taxed as other credits, subject to
taxation by the law to which this is an
amendment. 'N,'' f.''.''''
SEC. 7. The provisions Of the 9TH
section of the act to which this is an
amendment, shall be extended to lease
hold property held under leases from
the State. ..a '..A L..' '''
SEC. 8. The exemptions Of the third
section of the act to which this is an
amendment, shall be extended to fe-
males who are no houselolders; and
the eleventh and twelfth items Of SAID
section, shall not be held to include
china ware, gold or silver plate or jew
elry; but the value. OF such property
shall be included in the ninth item of
the statement to be made out by the
ninth section Of said act. 70 ,aa .7
Sec. 9. In all cases in which town.
ship assessors are required, in conse-
quence Of the sickness or absence Of
the person whose duty it is to make
out statement of personal property,
moneys and credits, or in consequence
Of his neglect or refusal to make out,
or to be sworn to such a statement, to
ascertain the amount and value of such
personal property, moneys and credits;
if the assessor shall be unable to obtain
positive evidence Of the amouat and
value Of such property, moneys and
credits, he shall return such amount
and value as, from general reputation
and his own knowledge Of facts and
circumstances, he believes to be the full
amount and value Of such property,
moneys and credits. 7 4 '''a 2. 3 y. I,
SEC. TO-. Township assessors shall
receive the statement of every person
who shall be willing to make out and
be sworn TO the statement of his per-
sonal property, moneys and credits, at
the time he shall cause (sall) to leave a
notice with such person; and said as
SCISSORS may, at any time before the
twentieth day Of May, in each year,
leave the notice required by the thir-
tieth section of the act to which this
is an amendment; and he shall. before
the first day Of June. annually, call up
on every person within the township,
for the statement which such person is
required to make, as provided in the
3lst section Of the oct to which this is
an amendment. !2a.e.f@ 'd' :,
SEC. II. Township assessors shall
make out complete lists of the persons
and property subject to taxation, as
prescribed in the thirty-fourth section
Of the act to which this is an amend
ment; and in making out such lists, the
number and value of the several enum-
Grated articles, the value of the un.
enumerated articles, and ofmerchant's
and manufacturers stock, and of mo-
neys and credits, shall. be stated in se-
parate columns, which shall be added
up, and the several columns footed with
an entry ia the proper column. show,
ing that the statement was ''swOrn to-"
or that the person was "slck, "absent,"
or from some other cause, unable to
make such statement; which list, with
the statements returned TO the assessor,
and The books in which the original as
sessments were entered, shall Be deliv.
cred to the County Auditor on or be-