The Cadiz sentinel. [volume] (Cadiz, Ohio) 184?-1851, 1851-05-07

this act, of Bhsll refuse TO take auu suoscrioo L
an oath or aifims,ion, ss % The truth Of such
statement, or any part thereof, which he is
BY this act required 10 verify by his oath OF
affirmation, or in case Of the sickness or ab-
sence Of such person, the assessors shall, in
every such case. proceed to ascertain the
number Of each description Of the several ar
licles Of personal properly, enumerated in
the eighth section OF ihis act, The value
thereof, The value Of fpersOust properly sub
ject 10 taxation, oiher than enumerated srti-
cles, and the valde Of the moneys and cred-
It's, Of which statement shall not have been
delivered 10 said assessor, as aforesaid, as
The case mRy require; an6 10 enable him %
TO do, he is hereby authorized to examine
on oath or Affirmation, any person whom he
may suppose to have knowledge Of the a.
mUuul or value Of the personal property,
moneys, OF credits. which the person 90 re-
fusing was required 10 list.
Sec. %. Ia all cases in which township
assessors are required, in consequences Of the
sickness or absence Of the person whose
duty il Is to make out statement OF person
al property, moneys, and credits, or IN con-
sequence Of his neglect or refusal 10 make
out, or TO be sworn 10 such statement, 10 as
certain the amount and Vnlue Of such per-
sonal property, moneys nnd credits, if the
| Assessor shall be unable 10 obtEin positive
evidence ol the amount and value of such
property, moneys and credits, he shall return
such amoun, aud value as, from general rep
uuIion and bis own knowledge Of facts aud
circumstances, he believes to be the iull
amount md value of such property, moneys
and credits.
Sec. "a Each township assessor shall I.
on or before the second Monday Of April, an.
nualiy, make out and deliver to the Auditor
ofthis county, in tabular fnim, and alphabet>
Iical order, the names Of The several persons,
companies, corporations, in whose naU.es any
personal properly, moneys, or credits shall
have been listed in his township, and seper-
ateiy, in nppropuote columns, opposite each
frame, tho aggregate value Of the several
species OF personal properly enumerated ia
the eighth section OF this act, as attested by
the person required TO list the same, or as
determined by the assessor; which columns
shall be accurately added up, and in every
case where any person whose duty il is 10
Hist any personal property, moneys or credits,
for taxation, shall have refused TO take and
su! scribe The oath or affirmation required ol
him by this act, in regard 10 the tturh of his
statement, or in regard TO the value OF peE>
sonat property, moneys or credits, the asses
sor shall enter, in an appropriate column, the
words, "reiused to swear;" and in every case
where any person required 10 list property
for taxation shall have been absent, or una
lble, from sickness, TO list the same, the MS
sessar shall enter opposite his nume, the
wor,,, absent" or 'sick." .agraH
Sac 25. Each township assessor shall
> n, The time m, is required by this act &c
make his return OF taxable property to .he
county aud,or, ESQ deliver to him oil she
statements Of property. which, he sha!l nave
received from persons required TO ISL 'h'
same, arranged in alphabetical order; ant
1.-the auditor snail carefully PreserYe The same
in his office ioi one year.
| Sec. &c. Each township assessor shall
annually, at the lime Of taking LIST of per,
soDol pro2eay, also ialle a list Of all real
properly sitsassin his township, that shall
have become suSI>c, to taxation since tbe
last previous listing property therein, with
the value thereof, eslima,. ,.ed agreeaby 10 tItet
. rules prescribed therefor by Inc io'h ses'ion 0
this act, and of all new buildings. or oihel
, STRUCTURES of any kind, Of over .'oo ooi'af'
in value, the value Of which shall n'"t nave
been previously added to or included in Inc
valuation of lhe Hand on which such siuc'
lures have heen erected, nnd shall make re
turn TO the county auditor thereof, at the
same time he is required BY this oct TO make
his return Of personal property; in which
return he shall set forth The tract or lot Of
. real property on which each of such structures
shall have been erected, tle kind Of siruc.
/: ture so erected, and the true value added TO
such parcel of real property, by the erection
thereof; mud the additionnl sum which il is
believed the land on which the structure is
erected, would sell for al private sale, in con-
sequence thereof, sh2Il be considered the
value Of such new structure; and in case
Of the destruction by fire, food, or otherwise
, Of any building or slructure Of any kind
over one hundred dollars in value, which
shall have heen erected previous 10 the last
valuation OF the land ON which the same
! shall have stood, or The value OF which shall
have been added to any former valuation Of
D such land. the assessor shall determine, as
f nearly as practicable, how much less such land
D would sell for, at private sale, in consequence
= Of such destruction, and make return thereof
D TO the county auditor, as in this section pro.
vlded.
G Sec. 81. Each township assessor shall
take and subscribe an oath, which shall be
9 certified by the magistrate administering The
!. Essme and attached to the return which he is
Il required to make to the county nuditor, in
9 the following form: ii, assessor for
! ,0wnship, IN the county of do solemnly
: swear, tina, The value Of all personal proper
r ~, moneys, and credits, Of which state.
' Deni has been made and attested by The
r oath Of the person required hy the act for
4 Ievylng taxes on all property in This State,
3 according 10 its true value, 10 list the same,
fIis truly returned, as set forth in such state
| ment; thai in every case where by law have
: been required 10 ascertain the amount OF
3 value Of the personal ptoperty, moneys or
+ credits, of any person, company, or corpo-
d ration, / have diligently. and by the best
, means in my powcr endeavored 10 ascertain
The true amount and value Of all such prop
| lerty, moneys and credits; and thai, as yer'
: ly believe the iul value thereof, estimated
$ BY The rules prescribed by said act, is sci
! furih ia the annexed return; that In no case
: have knowingly omitted TO demand, Of any
. psrson Of whom by said act was required Il
make snch demand, statement ol the de-
& scription Of the amount and value of person
HAL property, or Of the amount of moneys ami