The Portsmouth inquirer. [volume] (Portsmouth, O. [Ohio]) 1849-1855, 1851-04-21
PORTSMOUTH Q. MONDAY EVENING. APRILI2I, 1851 ]

Of his or her personal property, moneys
and credits, under oath or affirmation.
unless such person shall require further
lime to make out such statement, In which
case he shall call for such statement be.
fore the second Monday Of April, and he
/ shall require each person to take and sub.
Il scribe on such statement, an oath or at
firmaiion to the truth ihereof, in such
{ form as the Auditor Of State shall pre-
scribe which the assessor is hereby au-
,horized and required to administer.
4 SEC. 20. In every case where any per-
son shalt refuse to make out and deliver
10 the township assessor, a statement OF
, personal property, moneys or credits, as
/ provided by lhis act. or shall refuse 10
|, lake and subscribe an oath or affirmation,
as 10 The truth Of such statement. or any
part III .reof. which he is by this act re-
!, quired to verify by this oath or affirfna-
ZION, or in case Of lhe sickness or absence
of such person, The assessors shall in eve.
ry such case, proceed 10 ascertain the
number Of each description Of the sever
: al articles of personal properly, enumer-
led in The eighth section Of this act, The
. value thereof, the value Of personal prop
! erly subject to taxation. .other than enumer-
: ated articles, and the value Of The mon
: eys and credits, Of which statement
shall not have been delivered 10 said as
SCISSOR, as aforesaid, as the case may re-
n oure; and 10 enable him so to do, he is
hereby authorized 10 examine, on oath
9 or affirmation, any person whom he may
1 suppose to have knowledge Of The amount
! or value Of the personal properly, mon.
t, eys. or credils, which the person so re-
Z fusing. was required to list.
, SEC. %. In all cases in which town.
n ship assessor are required, in consequence
6 of the sickness or absence of the person
e whose duy il is 10 make ou, statement
! " Of personal properly, moneys; and cred
IS i's, or in consequence ol his neglect OF
# refusal 10 make out, or 10 be sworn to
such statement, 10 ascertain the amount
J, ) and value Of such personal properly
= moneys, and credl,s, if the assessor sha
i be unable 10 obtain positive evidence o
,e the amount and value Of such property
T. moneys and credits, he shall return suci
: amount and value as from general rep
Of ulalion and his own knowledge OF fact
he and circumstances, he believes TO be tn
full amount and value Of such property
ne y moneys and credits.
Sc Sc SEC. "a. Each township assessor shall
ng on or before the second Monday Of Apri
* annually, make out and deliver TO the Al
Of. h' dior Of his county, in tabular form. an
'ty d alphabetical order, The names of The se'
L. eral persons. companies, or corporations
all in whose names any personal properly
,af moneys, or credits shall have been lisle
'es ne in his township, and separately, in ar
II propriaie colmnns, opposite each name
ch ihe aggregate value Of The several specie
Of personal properly enumerated in III
hs s eighth section Of this act as aies'ed b
his M The person required to list the same, or ;
m determined by The assessor; which co
of umns shall be accurately added up. ar
81, en in every case where any person who's
On a duty il is 10 lsl any personal propert
for moneys, or credits, for taxation, shu
ing have refused 10 take and subscribe Il
All oath or affirmation required OF him
atv a this act, in regard to The truth Of his STA.
- ment, or in regard 10 the value Of pc
I'm sonal properly, moneys or credits, q
,all assessor shall enter, in an appropria
.ae .ae column, The words, "refused 10 swear
he and in every case where any person r
snt quired to lisl properly for taxation sh'
him have been absent, or unable, from sic
ssl ea, ness, 10 list The same, The assessor sh
,me enter opposite his name, the word, "a
un- sent" or "sick."
'uIt SEC. Is. Each township assessor shu
at the time he is required by this ac,
nd make his return oil taxable properly to I
,on county auditor, also deliver 10 him all
; ;rst statements Of properly which he sh
Id have received from persons requredto
I'd the same. arranged in alphabetical ORD
'sn, @ and the auditor shall carefully preser
,a,, M the same in his Office for one year.
ne. SEC. &c. Each township assessor sh'
M annually, at the time Of taking list
ball personal properly, also take list Of
,.,h real property situate in his township, Il
his his shall have become subject 10 TAXA,
hall since the last previous listing OF prope
.,ha therein, with The value thereof, esdma
= or agreeably TO The rules prescribed there
No - by the tenth section Of This act, and
NV NV all new buildings, or other structures
~ any kind, of over one hundred dollar:
:. :" &c value, ,he value of which shall not h
been previously added To- or included
sa y the valuation Of the land on which 81
: ~ structures have been erected, and 81
: ~ make return to the county auditor Their
~ al the same ume heis required by
-. ~ act 10 make his return Of personal pi
90, M er,y; in which return he shall sci {
: oe the lracl or lot Of real properly on wi
/. = Sr ~ each Of such structures shall have B
~ erec,ed, the kind oflstructure so erec
~ and The true value added 10 such pa
ssnr @ Of zeal properly, by The erection ther
49, 80. and the additional sum whichitisb behe
IA the land on which the structure is er
I "a ed, would sell for al privale sale, in
~, sequence thereof, shall be considered
IN; I'M The value Of such new structure; ar
sIF case of the destruction by fire, aoo'
~. ,,ha,vyisa NJ anv buildinU or slruCtlil