Fremont weekly freeman. [volume] (Fremont, Sandusky County, Ohio) 1850-1853, 1851-04-26

urst uay OF March, the average value oil whose
personal property employed in merchandising
shall not be entered on the assessors's list for
taxation in said county such person shall re-
port under oath to the auditor of the county
the probable average value of the personal
property by him intended 10 be employed in
merchandising until the first Of March there
after, and shall pay into the treasury a sum
which shall bear the same proportion to the
levy for all purpose on the average value so
employed, as the time from the day on which
he shall commence merchandising as afore-
said, to-the first day of March next succeeding
shall bear to one year.
Sec. II. The auditor of each county in this
State shall, if he deem it necessary, have the
power to appoint a competent person in his
county to notify all such persons
who shall commence merchandising after the
first day of March, and the average value of
whose personal property employed in mer-
chandizing shall not be entered on the as
SCISSORS list, for taxation, to report themselves
to the county auditor, for the purposes con-
templated by the preceding section and such
person, so appointed shallreceve such COM
pensation as the auditor shall direct, subject
10 the approval of the county commissioners.
Sec, Is. That if any person shall COM
mence merchandising as aforesaid, and shall
not within one month thereafter, report to the
county auditor, and make payment to the
county treasurer. as required in section sixteen
he shall forfeit and pay the sum of two per
cent. on the value of the personal property
by him employed in merchandising, to be as
certained, as near as may be by the testimony
of witnesses.and recovered by an action of debt
in the name of the county treasurer, for the
use of the county, before any justice of the
peace, or court having jurisdiction thereof
POWERS AND DUTIES OF TOWNSHIP ASSESSORS.
Sec 10, In each township, town and ward
in this State, forming an election district, there
shall be elected on the first Monday of April,
annually, by the qualified electors of such
township, town or ward, forming an election
district, one assessor for such township, town
or ward, or part of a township not included in
any other election district
! Sec, 20, Each township assessor shall
give bond and take the prescribed oath of Off
ce, within fifteen days after his election, and
the township clerk shall notify the county
auditor thereof, and if the county audi
tor shall receive no notice of the quali6-
cation of the assessor, in any township, ward
or city. in his county, within thirty days after
such election, he shall consider such Office
vacant, or if there shall be at any time, OF
from any cause, a vacancy in the office of as
SCISSOR, or if the assessor of any township OF
ward, shall not have proceeded to the dis
charge of the duties of his office before the
FIRST day of March in each year, the county
auditor shall forthwith appoint one or more
suitable persons, residents of the county, tc
discharge the duties of assessor in such town,
ship or ward, as required in the fourteenth
section of the act to create the Office of town
ship assessor.
Sec. 81 The assessment of all persona
property, moneys and credits and the valua
ton of all lands, and lots, and new structures
which have not previously been valued and
placed on the duplicate, shall be made be
tween the 18th day of February and the Sc
cond Monday Of April, annually, and the as
SCISSOR of each township shall, on or before the
fifth day of April, annually, leave with eacl
person resident in his township, of full age
not married woman, or insane person, or a
the office, usual place of residence or bushes:
of such person written or printed notice, re
quiring such person to make out for such as
SCISSOR, statement of the property, which
by this act he is required to list accompan
ments required of such person, and th'
assessor shall,at the time he delivers such no
tce and blank form, receive from such persol
the statement of his or her personal property
, moneys and credits, under oath or affirmation
unless such person shall require further tim
to make out such statement, in which case h
shall call for such statement before the secont
Monday of April and he shall require eacl
person to take and subscribe on such state
ment, an oath or affirmation to the trut
, thereof in such form as the Auditor of Stat
shall prescribe, which the assessor is hereb
authorized and required TO administer.
/ Sec. o. In every case where any perso
, shall refuse TO make out and deliver TO tn
3 township assessor, or statement of persona
: property, moneys and credits, as pre-
vided by this act, or shall refuse to TAX
I and subscribe an oath or affirmation, as
, the truth of such statement,or any part there
: Of, which he is by this act required to verif
n by this oath or affirmation, or in case of th
e sickness or absence of such person, the asse'
: sor shall, in every such case, proceed to as
: certain the number of each description of th
' several articles of personal property, enume
r ated in the eighth section of this act, th
value thereof the value of personal propert
). subject TO taxation, other than enumerated a
,, ticles, and the value ofmoneys and credits,
d which statement shall not have been d.
: lvered 10 said assessor, as aforesaid, as tt
l., case may require and to enable him so to d
" he is hereby authorized to examine, on oat
or affirmation. any person whom he may suI
$ pose to have knowledge of the amount
4 or value ofthe personal property, moneys,
Q credits, which the person SO refusing was r
# quired to list.
q Sec % In ali cases in which township a
'e SCISSORS are required, in consequence of Il
s, sickness or absence fthe person whose du
ID it is to make out a statement of personal pr
le perty, moneys. and credits, or in consequen
D of his neglect or refusal to make out, or to
r sworn to such statement, to ascertain the
e. mount and value of such personal propert
d moneys and credits, if the assessor shall be u
ID able to obtain positive evidence of the amou
IN and value Of such property,moneys and credl
a. h.a shall return Such amount and value