The Kalida venture. [volume] (Kalida, Ohio) 1841-1865, 1847-03-05
From the Cincinnati Enquirer.
AMENDED TAX LAW.


work done, OF services rendered, over 5000
aggregate value, are subject to taxation.--
Also leasohold property, held under leases
from the State. Query-Does this include
School and Ministerial Lands!
The exemption of household goods is ex-
tended 10 females who are not housebol lers
but china ware, gold or silver plate, or
jewelry, are declared not 10 be exempt from
taxation.
In case of sickness or absence Of the per.
son required to make the statement, the as
SCISSOR is TO return the full value Of the pro-
,perty of such person, as he is able TO ascer-
tain the same from general reputation. He
shall receive the statement of such persons
as are willing to swear 70 the same, at the
time of serving the notice, In all cases
where the party is not designated as sworn,
or as sick or absent, the county Auditor is
required to add so per cent to the value Of
the property returned by the assessor.
Whenever the Auditor believes, or is In
formed, that any person has made false or
incorrect return, he may add to the account,
and givo notice thereof to the individual,
who is thereupon required 10 justify the as
SCISSORS return, or bear the increase.
Wbsre the whole tax of any one person is
less thSn FIVE cents, the Auditor shall not
place il upon The duplicate.
If the Treasurer shall be unable to COL
lect the tax heretofore, orhereafter assessed,
upon any executor, administrator, guardian,
receiver, accounting officer, agent, factor, or
other person, he shall apply to The Court Of
Common Pleas, and the court shall cause
notice to be served upon such person, 10
show cause, forthwith, why such taxes should
not be paid; and if sufficient cause be no;
shown, a rule shall be entered for the pay
ment thereof, and enforced as executions at
law, or DEGREES in chancery.
Treasurers shall only be required to at
Isnd in such Townships, for the receipt of
axes, as the county commissioners shall
Lrect.
Each person may hold exempt froio tax
ton the following articles: one mans and
me woman's suddle and bride ;-one loom,
lot exceeding in value $l0,-all fire arms
'ept for the use of the owner,--all stands of
'ees, not exceed in the aggregate value, as
,eld by one person, $40 cash on hand, not
exceeding $25. The books of students,
lsed in their school or college exercises,
ire also exempt.
County commissioners shall not levy, for
chool purposes, more than two fiIihs of
Mill on the dollar ofthe grand list.
Auditors shall not publish, in the delin-
Iuent or forfeited lists, any tract or lot upon
which the taxes due shall not be more than
louble the cost of publication; but shall re,
ain the same upon the list until the tax
I'll reach that proportion. Query-What
II the sale be worth ifieni
VII en- the person making the return, is
nsc,;e nlously opposed TO taking the oath,
3 ass.s 'or may dispense with il, upon such
rson sn b. 'cribing solemn declaration to
Q same Ell vet.
All rents . e, Nerved in any lease in foe, far
% or more lh e.I or for term of years ea-
edinp fourteen. and renewable upon the |,
piration of such term, shall be assessed as
rsonal property, for taxation, 10 the person,
titled 10 receive II same, at an amount
,ich will produce, at i.he legal rate of in
rest per annun, The rents SO reserved; or I
other words, the capitl!!, of which the
mis- reserved would be six per cent in {
-est.
Township trustees shall have po yer to de- ;
rhine the amount necessary to be levied, d
their respective townships, for road pur-
ses.
The Auditor of State is to send out the !
val number Of forms and circulars, to- carry
0 provisions of the act into effect. n