The spirit of democracy. [volume] (Woodsfield, Ohio) 1844-1994, 1851-05-07

Yard, or city IN his county, wllhlh tlIy
laws after sucn election. he shall consider
uch office vacant or if there shall be, al
my time, or from any cause, vacancy
u the Office of assessor, or il the assessor
If any township or ward, shall not have
proceeded TO the discharge of the duties
IF his office before the first day of March
n each year, the county auditor shall forth
with appoint one or more suitable persons,
residents of the county, TO discharge the
duties of assessor, in such township or
ward, as required in the fourteenth section
of the act 10 create the Office Of township
assessor.
Sec 81. The assessment Of all person.
al property, moneys and credits, and the
valuation of all lands, and lots, and new
structures, which have not previously been
valued and placed on the duplicate. shall
be made between the 18th day Of Febru-
AIRY and the second Monday of April, an
nually, and the assessor Of each township
shall, on or before the fifth dav Of April,
leave with each person residentin III his town
ship, OF full age, not married woman, or
insane person. or al the office. usual place
of residence or business of such person, q
written or printed notice, requiring such
person TO make out for such assessor, y
statement OF the property which by this act
he is required to list, accompanied with
printed forms, in blank, Of the statements
required of such person. and the assessor
shall, at the time he delivers such notice
and blank form. receive from such person,
the statement Of his or her personal prop
erty, moneys and credits, under oath or
affirmation unless such person shall re-
quire further time to make out such state
ment, in which case he shall call for such
statement before the second Monday Of
April, and he shall require each person To-
take and subscribe on such statement, an
oath or affirmation TO the truth thereof, In
such form as the auditor of State shall pre-
scribe, which the assessor is hereby au.
thorized and required TO administer.
SEC. 90. In every case where any per.
son shall refuse to make out and deliverto
the township assessor, a statement of per-
sonal property moneys and credits, as pro-
vided by this act. or shall refuse to take
and subscribe an oath or affirmation, as to
the truth of such statement, or any part
thereof, which he is by this act requiredto
verify by this oath or affirmation, or in
case OF the sickness or absence of suctr
person, the assessors shall, in every such
case, proceed to ascertain the number Of
each description OF the several articles of
personal property enumerated in the eighth
section OF this act, the value thereof, the
value Of personal property subject to taxa
ton, other than enumerated articles, and
the value of the moneys and credits, Of
which a statement shall not have been de-
livered to said assessor, as aforesaid, as
the case may require; and TO enable him
so to do, he is hereby authorized to exam
inc on oath or affirmation, any person
whom he may suppose TO have knowledge
of the amount or value Of the personal
property, moneys, or credits, which the
person so refusing, was required to list
Sec. %. In all cases in which town.
ship assessors are required, in consequence
OF the sickness or absence OF the person
whose duty it is to make out statement of
personal property, moneys, and credits, or
i'll consequence Of his neglect or refusal
10 make out, or TO be sworn to such state
ment, 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 amount
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. 10
Sec. "a. Each township assessor shall, i,
on or before the second Monday of April.
annually, make out and deliver 10 the Au-
ditor Of his county. in tabular form, and al
phabetical order, the names Of the several
persons, companies, or corporations, in
whose names any personal property, mo-
neys, or credits shall have been listed in
his township, and separately, in appropri-
ate columns, opposite each name, the az.
gregate value Of the several species of per-
sonal property enumerated in the eighth
section Of this act, as attested by the per.
son required to list the same, or as deter
mined by the assessor; which columns
shall be accurately added up, and in every
case where any person whose duty il 10
10 list any personal property, moneys or
credits, for taxation, shall have refused to
take and subscribe the oath or affirmation
required Of him by this act, in regard to
the truth Of his statement, or in regard to
the value of personal property, moneys or
credits, the assessor shall enter, in an ap-
propria;e column, the words, refused TO
swear;" and in every case where any per-
son required TO list property for taxation
shall have been absent, or unable, from
sickness, TO list the same, the assessor
shall enter opposite his name, the word,
"absent," or .'sick." i. ne h1iup
Sec. 25. Each township assessor shalt.
at the time he is required by this actto
make his return of taxable property TO the
county auditor, also deliver to him all fke
statements Of property which he shall have
received from persons required 10 list ths