The Kalida venture. [volume] (Kalida, Ohio) 1841-1865, 1851-05-09


leave with each person resident in his
township. Of full age, not married wo.
man, or insane pefson, or at tho offics.
usual place Of residence or business Of
such person., a written or printed notice.
requiring such person TO make ou. for
such assessor, a statement of the proper.
~ which BY this act he is required 10 lisr.
accompanied with printed forms, in blank,
of the statements required of such pei.
son, and the assessor shall, at the time he
delivers such notice and blank form, re.
ceive from such person, the statement of
MS or her personal property, moneys and
credits, under oath or affirmation, unless
such person shall require further time 10
make out such statement, in which case
he shall Call for snch statement before
tie second Monday of Apil, and he shall
require each person to take and sub.
scrte on such statement, an oath or
affirmation 10 the truth thereof, in such
form as The Additor of State shall pre.
scribe, which the assessor is hereby au.
thorized and required to administer.
Sec. %. In every case where any
person shall refuse TO make ont and de-
liver to the township assessor, q state
ment OF personal property, moneys and
credits, as provided by this act, or shall
refuse to take and subscribe an oath or
affirmation, as to the truth of ,ch state
men, or any par, thereof, which he is by
this act required to verify BY his oath or
affirmation. or in case Of the sickness or
absence ofsuch porson, the asse Ssor shall,
in eVerysuch case, proceed 10 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 10 taxation, other than enumera-
ted articles, aud the value ofthe moneys
aud cleds. Of which statement shall
not have been delivered TO said assessor,
as aforesaid, as The case may require;
and t. enable him so to do, he ia hereby
authorized to examine, on oath or affir-
ma,ion, any person whom he may SIP.
pose to have knowledge of the amount
or value oflIIc 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 conse-
qnence of The sickness or absence of the
person whose duty it is 10 make out a
statement Of personal property, moneys,
and credits, or in consequence of his
f neglect or refural to make out, or TO be
sworn to such statement, 10 ascertain the
amount and value of such personal prop
erty, moneys and credits, il the assessor
shall bo unable to obtain positive evi.
dence Of the amour, and value Of such
property, moneys and credits, he shall re-
turn such amount and value as from gen
oral reputation and his own knowledge Of
facts and circumstances, he believes to
be The full amount and value Of such
property, moneys and credits.
Sec. "a. E,ch township assessor
shall, on or before the second Monday of
April, annually, make out and deliver to
the Auditor Of his county, in tabular
form, and a phabelicai order, TIE names
of The severnl persons, companies, or
corporations, in whose name any person.
al property, moneys or credits shall have
becL listed in his township, and separate
H., IN appropriate columns, opposite each
name, the aggregate value of the several
sp"c'es Of p"'son'l property enumerated
in The eight SECTION oflhis act, as attesied
by the person r. q iired 10 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 to list any personal prop.
crty, moneys or credits, for taxation, shall
have refused TO take and subscribe !he
oa,h or affirmation required of him by
this ac, in regard 10 The truth Of his
statement, or in regard TO the value Of
personal property, moneys or credits. the
assessor shall enter, in an appropriate
column, the words, "refused TO swear"
md in every case where any person re-
quired TO list property for taxation shall
have been absent, or unable, from sick
ness, TO list the same, the assessor shall
enter opposite his uame, the word cab.
SENT" or "sick."
Scc.25. Each township assessor shall,
at Tie time he is required by this act to
make his return of taxable property tn
the county auditor, also deliver to him
all the statements Of property which he
shall have received from persons re-
qnired to list the same, arranged in al
phabeiica order; and the auditor shall
carefully preserve the same in his Office
for one year.
Sec 90. Each township assessor, shall,
annually,at the tina of aiing lis, Of person.
al property, also take list Of all real property
situate in his township. that shall have be.
come subject to tax alton since the last previ.
Gus listing of property therein, with the value
thereof estimated agreeably to the rules pre-
scr.bed therefor by the tenth section of this
act, and Of all new buildings, or rather struc.
lures ol any kind. Of over one hundred dol
lars in value, the value of which shall not
have been previously added to or included in
the valuation of the land on which such
| structures haye been erected and shall mako