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

thsl no cOnsignee shall be lequired 10 Iisl
lor tsxAIioa the value Of spy properly. the |
PfodaeI Of this State, which shall have beep
consigned him, fof sale or otherwise, frJh
any place within this State, nor The value Of
any properly consigned 10 him from any other
place fnr the sole purpose Of being stored OF
forSR Fded provided be shall, in eiiher case,
have no inietesl in such Property, or 10 any
profit TO be derived from lie sale; and the
~ord .person," ss used in this, and the two
succeeding sections, shall be held 10 mean
and include Shrm," company" asd "eOrPO.
ration"
Sec. Ia. Every person whoshall purchase |
receive, OF hold personal property Of aay
description, Tor the purpose oi sddiag 10 the
value thereof, by any process If mAnufae-
turing, refining, rscliiying, or by the cum,
5inauion ofditferenl materials, with view
of making gain OF profit by 80 doing, shall
be held To be manufacturer, aud he shall
at all times, when by Ibis act he is required to
make aud deliver 10 the assessor a statement
OF The amount or value Of his other personal
property subject TO taxation, also state the
average value estimated, as provided in the
preceding section, of oil articles purchased, !,
received, or olherwIse held, for the purpose
oil being used, in whole or in part, in any
process or operation Of manufacturing, COM
biung, rectiiying, or refining, Which, from
time TO time, he shall have have had on hand
during tho year next previous to the time Of
'naking such statement, il so l"ng he shall
have been engaged in such manufacturing
business. and If not, then during the time he
shall have been so engaged, which statement
be shall altes, on oath; but in determining
the value of all articles Manufactured by
him, and which shall remain on hand dnsod,
the cost of The materials entering into their
combination, orof which they were made,
with the cost OF the materials used or con-
sumed in The process of manufacturing, com>
bininR rcctilyng. OF refining, shall be taken
MS the criterion Of their value, for The pur-
pose Of taxation. .aas, e. l5.s.
Sec. Is. Every person owning manu-
featuring establishment Of any kind, and
every manufacturer, shall list as part ol
his personal property ,Ihe value Of all engines
and machinery, OF every description, used OF
desigaedte to be nsed, in any process OF reil'
uing or manufacturing, (excdR SUCH fixtures
rs shall have been considered as part OF any
tact or lot, or real proDerty,) Including all
the tools and implements of every hind,
used or designed 10 be used for the purposes
kaio-esaid. lr
Sec. IL. That when any person shall com
mence nheTchandizing in any county, h''eI
the first day Of March, the Average value q
whose persona. RfoRerty employsd "a mer'
chandiz;ng shall not be entered on tie as
sessor's list Tor taxation in said county, sdC.t
person shall report under oath 20 the audi
,or, OF the couaty, 'be probable aserage vnlue
Of The personal property by him Intended tc
lie employed in merGban dizing until the frs
ui March thereafter, anu shalt pay Inio lht
treasury sum which shall b.nr the samt
proportion to the levy for all purposes op the
average value so employed, as the time from
the day on which he shall commence mtr-
chand,zing as aforesaid. 10 the FIRST day Of
March next succeeding, shalI bear 10 one
year.
), Sec. II. The auditor Of each county IL
this State shall il he deem il necessary, have
tie power 10 appoint a competent person in
his county 10 notify all such persons who
shall commence merchandising after the frs
day OF March, ard the average value o
: whose personal property employed in mer
chandZlng shall not be entered, on the asses
sor's list for taxation, 10 report themselves I,
: The county auditor. for the purposes contem
T plated by he preceding section; and sucl
, person. so appointed, shall receive such com
peusaton as tho auditor shalt direct, subiec
, the approval of the county commissioners
; Sec. Is. That ir any person shall com
! mence merchandising as aforesaid, and shal
NOT within one nonth thereafter, report I,
the county iudisor, and make payment t.
the county iTeasltef, as required IN seclior
sixteen, he shall forfeit and pay the sum Of
two per cent on the value Of the personal
property by him employed in matchmaking
TO be nscerlalncd, as near us may be, by
the testimony of witnesses, and recovered
by an action Of fdebt in the name Of the coun'
" treasurer, for the use ol the county, be
!, fore any justice Of the peace, or cour. hav'
ling jurisdiction thereof.
POWERS AND DUTIES OF TOWNSHIP
: aa ASSESSORS.
, Sec. 10. In each township, town and war;
ia this State, forming an election district
: there shall be elected on the frs, Monday il
April, annually, by the qualified electors o
' such township, town, or ward, forming n
. election district, one assessor for such town
ship, IowA, or ward, or part of townsh
! not included in any other election district.
Ser. 90 Each township assessor shall Civ
Q bond and take the prescribed oath Of Office
: within fifteen days after his election, and III
township clerk shall notify the county audi
: ior thereof, and IL The county auditor shal
9 receive no notice of the qualification Of III
. assessor. in any township, ward, or city, II
his codniy. within thirty dnys nlter such cleo
|tion, ne shall consider such Office vacant, o
: II theie shall be, at any time, or from an.
cause, a Vacancy in The Office of assessor. o
: fthe Assessor Of any township or ward, shal
,lnot have proceeded 10 the discharge OF 'h'
!; Iduilea;s Of his offics before the first day o
I March IN each year, The county nudiioT shnl
y 'EfGrlhwiik appoint one or more sutabIe per
: Isohs, residents OF The county, to dscharg'
| ne a,uties 0f assessor, ia sncb township o.
ward as required in the fourteenth sec,in
: Iof the act 10 create the Office ci township
aesessor. @ VIZ 2 9aa8 e
4 Sec. I'll The assessment Of all persona
properly, moneys and credits, and the Salua
liion ofnii lands, and lots, and new structure
which have not previously been valued AM
! l,dsced on ,be d1plieste. shall be made be
. ,waeu the J 5tb day Of Fsbruarv and the Sc,
cond Monday Of April. Annually, and the as
!. .f.essor Of esch township shall, on or befor