Portage sentinel. [volume] (Ravenna, Ohio) 1845-1854, 1851-06-16

scomIneHce merchandizing IN any county,
after the 6fs, day Of March, The average
value OF whosepersonal property employ,
I'd in Msgchandizing shall not be entered
,on the assesser's lst for taxation in said
eoanry, sach person shall report under oath
to the auditor OF the county, the probable
average value of the personal property by
him intended to be empley ed in merchnn.
.dising until the first Of March thereafter,
and shall pay into the treasury sum which
!: shall bear The same proportion TO the levy
aor oil purposes on the average value SO
employed, as the time from the day on
which he shall commence merchandising
as Aforesaid. 10 The FIST day Of March next
succeeding, shall bear TO one year.
Sgc. II. The auditor Of each county in
ahis Stale shall, if he deem il necessary.
shaye the power TO appoint q competent per-
,son in his county 10 notify all such persons
who shall commence merchandising alter
she frs, day Of March, and the average val
sus Of whose personal property enaployed ID
merchandising shall not be entered on the
assessors list for taxation, 10 report Them
selves TO the county auditor. for the purpo-
ses contem. .,lated by the preceding section;
aRa such pefson, so appointed, shall receive
such compensation us the auditor shall dl-
reg, subject TO The approval Of the county
commissioners.
SEC. is. Tint il any person shall com.
saeace merchandising as aforesaid, and shall
mol, within one month thereafter, report TO
the county auditor, and make payment to
the coun treasurer as required in section
sixteen. he shall forfeit and pay the sum Of
swo per cent on The value of the personal
properly by hira employed in naerchandi-
sing, to be ascertained, as near as may be,
Ay the testimony Of witnesses, and recover
s ed by an action Of debt in the name OF the
county treasured, for the use Of the county,
before any Justice Of the peace, or court
having jurisdiction lhsreof.
TONERS AND DUTIES OF TOWNSHIP ASSESSORS.
SEc. 49, ln each township. town and
ward Ia this State, forming an election dis
! iric,, there shall be elected on the first
Monday OF April, annually. by the quali-
ied electors of such township. iowa, or
ward, forming an election district, one as.
SCISSOR for such township, town, or ward, or
part Of township not included in any 9th
OF election district.
CSC. 90 Each township assessor shall
give bond and take the prescribed oath OF
Office, within fifteen days after his election.
and the township clerk shall notify lilo
county aaditor, thereof, and if the county
auditor shall receive no notice ef the quali-
fication Of the assessor, IN any township.
wnre, or city, IN his county, within thirty
days after such election, he shall consider
such offise vacant, or il there shall be. nj
any time, or from any cause. vacancy in
she Office of assessor, or If he assessor o.
any township or ward, shall not have pro-
ceeded TO the discharge Of the duties of his
office before the frst day Of March in each
year, the county auditor shall forthwith ap.
point one or more suitable persons. residents
oss the county. 10 discharge the duties Of as
sessor, in such township or ward, as required
in the faufteenth section Of lhe act to create
The Office IL township assessor.
SEC. 81. The assessment of ali personal
properly. moneys and credits, and the val
nalion Of all lands. and lots, and new siruc-
sures. which have not previously been val
ued and placed on the duplicate, shall be
made between the fifteenth day of Februa.
.ry and the second Monday Of April, annu-
ally, and the assessor Of each township
shall, on or before :he ffih day of April,
iesva with eacn person resident in his town.
ship, of full age, no; married woaaan. or
Insane person, or at the office, usual place
oil residence er business Of such person. a
written or printed notice, requiring such
person 10 make out for such assessor, a
statement OF The property which by this act
be IS required 10 Hsf, accompanied with
printed forms, ia blank. of the statements
required Of such person, ana the assessor
shall, at the time he delivers such notice
and olank form, receive from such person,
the statement of his or her personal p:op-
s erty. moneys and credits, under oath or af
firma. .ion, unless such person shall require
further lime 10 make out such statement. in
~hice case he shall call for such statement
before the second Monday Of April, and he
shall require each person 10 take and sub
scribe on such statement, m oath or affir
mutton 10 the truth thereof, in such form as
the auditor Of State shall prescribe. which
The assessor is hereby authorized and re-
qnired 10 administer.
SIC. %. In every clse where any per-
son shall refuse TO make OUT and deliver TO
the township assessor, a statement Of per-
sonai property. moneys or credits. as pro.
vided by this act. or shall refuse 10 take and
subscribe an oath or affirmation, as 10 the
truth Of such statement, or any part there
Of. which he is by HIS ac,required foyeri
fy by This oath or alfirm,liun. or in case o.
7 the sickness or absence of such person. The
assessor shall. in every such case, proceed
10 ascertain The number of each description
! Of the several articles Of personal proper
iy. enumera!ea in The eighth section o
this net, the value thereof, the value o
personal properly subject to taxation, olhe
than enumerated articles, and the value o
the moneys .and credits, of which state
inant shall not have been delivered 10 sal
assessor, as aforesaid. as the case may re
quire; and 10 enable him so to do. ne
hereby authorized TO examine. on oath 0
& affirmation, any person whom he may sur
poss 10 have Knowledge Of The. e.arhunt 9
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