The Portsmouth inquirer. [volume] (Portsmouth, O. [Ohio]) 1849-1855, 1851-04-21


ness, and if not, then during such time as he
shall have been SO engaged and the average
shall be made up by taking the amount in value
on hand, as nearly as may be, in each month OF
the next preceding year in which the peEsoH
making such statement shall have been engaged
IN business, adding together such amounts and
dividing the aggregate amount thereof by the
number of months that the person making the
statement may have been in business during the
preceding year; provided that no consignee shall
be required to list for tavation the value Of any
property. the product of this State, which shall
have been consigned TO him, for sale OF other
wise, from any place within the State, nor the
value af any property consignedto to him from any
oths'f place for the sole purpose Of being stored
ofsiofwarded; provided he shall, in either case,
have no interest in such property, OF in any
profit to be derived from its sale; and the word
''person," as used in this, and the two succeed
ing sections, shall be held to mean and include
"hnn," company" and corporation"
SEC ID. Every person who shall purchase,
receive, or hold personal property of any dis
cription, for the purpose Of adding to the value
thereof, by any process Of manufacturing, re-
fining, rectifying, or by the combination of DIFF
ferent materials, with view Of making gain
or profit by so doing, sha be held to be a man
ufacturer, and he shall, at all times, when by
this act he is required, to make and deliver to
the assessor astatement Of the amount OF value
of his other personal property subject to taxa
ton. also state the average value estimated, as
provided in the preceding section, Of all articles
purchased, received, or otherwise held, for the
purp yse Of being used, in whole or in part, IN
any process dr operation of manufacturing, COM
bining, IectfyiDg, OF refining, which, from time
to time, he shall have had on hand during the
year next previous TO the time Of making such
statement, if SO long he shall have been engag-
ed in such manufacturing business, and If not
then during the time he shall have been so en-
gagged, whichstatement he shall attest on OATH
but in determining the value of all articles man.
ufactured by lin, and which shall remain on
hand unsold, the cost of the materials entering
into their combination, or of which they were
made, with the cost Of the materials used OF
consumed in the process of manufacturing. CON-
bining, rectifyilg, or refining, shall be taken as
the criterion their value, for the purpose oi
taxation. '%
Sec. is. Every person owning manufac
turing establishment of any kind, and ever.
manufacturer, shall list as a part of his person
al property, the value of all engines and machi
merry. Of every description, used or designed to b.
used in any process of refining or manufacture
ing, Except such fixtures as shall have been con
sidered as part Of any tract or lot, or real prop
erty,) including ali the tools and implements 9
every kind, used or designed to be used for tn
purposes aforesaid.
Sec l6. That when any person shall com
mence merchandising in any county, after tn
first day of March, the average value of who's
personal property employed in merchandisin
shall not be entered on the assessor list for tai
alton in said county, such person shall repo
under oath to the auditor of the county, II
: probable average value of the personal proper
. by him intended to be employed in merchandl
ing until the first of March thereafter, and sha
: pa, into the treasury sum which shall be'
/ the same proportion to the levy for all purpose
on the average value SO employed, as the tin
, from the day on which he shall commence me
chandizlng as aforesaid to the first day Of Marc
next succeeding, shall bear to one year.
SEC. II. The auditor of each county in th
: State SHALL if he deem it necessary, have Il
: power to appoint a competent person in b
| county to notify all such persons who shall cor
!; mence merchandising after the first day
/ March, and the average value of whose pc
Y sonal property employed in merchandising sha
n
to report themselves to The county auditor,
& the purposes contemplated by the precedil
: section; and such person, SO appointed, Sha
!, receive such compensation as the auditor shs
y direct, subject to the approval OF the coun
commissioners.
y SEC. IS. That if any person shall col
. mence merchandising as aforesaid, and sh'
J. not, within one month thereafter, report to t
}, county auditor, and make payment TO the cou
5. " treasurer as required IN section sixteen,
!. shall forfeit and pay the sum Of two per ce
!, on the value OF the personal property by h
: employed in merchandising, to be ascertaint
p as near as may be, by the testimony OF witness
aud recovered by an action OF debt in the ma
. Of the county treasurer for the use OF the COZ
Is ty, be fore any justice Of the peace, or col
IL having jurisdiction thereof. g ,Jlll
u POWERS AND DUTIES OF TOWNSHIP ASSESSORS
fy SEC. 10. In each township, town a
is ward in This Stale, forming an elecn
?. district, there shall be elected on the f
! Monday of April, annually by the quallfi
! ! electors of such township, town, or wa
- =, Ibrm ng an election dlsrict, one assess
,e for such township, town, or ward, or p
he q township no. included in any oil
election district. ,. !.
~ SEC. 20. Each township assessor sh
~ y. eiye bond and lake The prescribed o.
or oc Office; within fifteen days alter
I'M election, and the township clerk ST
he notify the county auditor thereof, and if
On county auditor shall receive no notice
~ - The qualification Of the assessor, in Q
on ,ownship, ward, or city, in his cour
ID, within thirty days after such election,
y shalt consider such Office vacant, o.
~ ~ there shall be, al any tune, or from
Of cause, a vacancy in the Office OF ass
ie- sor, or if,he assessor Of any township
ent ward, shall not have proceeded TO
lnu ln discharge Of ihe duties oil his oflice
of Of fore the frs, day Of March in each y,
bt- the county auditor shall forthwith app
bic one or more suilube persons, reside'.l
lin the county, to discharge The duties
10 y, assessor, in such township or ward, as
ion ion quired in the fourteenth secnon OF
of acl 10 crea,e the office oftownship asses
pa SEQ. 2l. The assessment oil all
ion ion sonal properly, moneys and credits,
nv NV the valuation Of all lands, and lots,
the new STRUCTURES, which have mo- previ'
po. j been valued and place on Inc d.
Z. Gaze, shalt be hiatle between the l5.h
" of Februrary aid the second Mohda
Or April, annually, and the assessor OF
roll township shall, on or before the hllh
'ltll Of April, leave with each person resi-