The spirit of democracy. [volume] (Woodsfield, Ohio) 1844-1994, 1851-05-07

ing together such amounts, and diVidlhg
the aggregate amount thereof ny the num-
Der Of months that the person making the
statement may have been in business du.
ring the preceding year; provided that no
consignee shall be required 10 list for tax
alton the value Of any property, the pro-
duct of this State, which shall have been
consigned to him, for sale or otherwise.
from any place within the State, nor the
value Of amy property consigned 10 MN
from any other place for the sole purpose
Of being stored or forwarded; provided he
shall. in either case, have no interest in
such property, or in any profit to be derl-
we'd from its sale; and the word "Person,'
as used in this. and the two succeeding
sections. shall be held to mean and include
..irm, company and corporation
SEC. IA. Every person who shall Pur-
chase, receive, or hold personal property
of any description, for the purpose OF add.
ing to the value thereof, by any process ol
manufacturing, refining. rectlfying. or by
the combination Of different materials, with
view of making gain or profit by so
doing, shall be held TO be manufacturer.
and he shall, at all times, when by this act
he is required, to make and deliver 10 the
assessor IL statement Of the amount or val
ue Of his other personal property subject
TO taxation, also state the average value
estimated. as provided in the preceding
section. of all articles purchased, received,
or otherwise held. for the purpose OF being
used, in whole or in part. in any process
or operation of manufacturing, combining
rectilying. or refining, which, from tine to
time, he shall have had on hand during
the year next previous to the time OF max
ing such statement, if so long he shall have
been engaged in such manufacturing bu-
siness, anu ii not, then during the time he
shall have been so engaged, which state
: ment he shall attest on oath; but in deter
mining the value Of all articles manutac-
tured by him, and which shall remain on
hand unsold, the cost of the materials en-.
tering into their combine alton, or Of which
they were made, with the cost OF the mate.
rials used or consumed in the process OF
manufacturing, combining. recliiying, or
refining, shall be taken as the criterion of
their value, for the purpose oftaxation.
Sec. Is. Every person owning man.
ufacturing establishment of any kind, and
every manufacturer, shall list as part Of
his personal property, the value of all en-
gines and machinery, every description,
used or designed to be used, in any pro-
cess OF refining or manufacturing. Except
such fixtures as shall have been considered
as part Of any tract or lot, or real property,) }
including all the tools and implements OF
every kind, used or designed to be used
for the purpose aforesaid.
Sec. l6. That when any person shall
commence merchandising in any county,
after the first day of March, the average
value Of whose personal property employ
ed in merchandising shall not be entered
on the assessors list for taxation in said
county, such person shall report under
oath to the auditor of the county, the pro-
bable average value of the personal prop
erty by HIM intended to be employed in
merchandising until the first Of March
thereafter. and shall pay into the treasury
a sum which shall bear the same proper
ton to the levy for all purposes on the av-
erage value so employed, as the time from
the day Oh which he shall commence mer-
chandizng as aforesaid, to the first day OF
March next succeeding, shall bear TO one
year.
Sec. II. The auditor Of each county
in this State shall, ifhe deem it necessary,
have the power to appoint competent per-
son in his county, to notify all such per.
sons who shall commence merchandising
after the first day Of March, and the aver
age value of whose personal property en-
ployed in merchandising shall not be en-.
tered on the assessors list for taxation, to
report themselves to the county auditor,
for tine purposes contemplated by the pre-
ceding section. and such person, so ap-
pointed, shall receive such compensation
as the auditor shall direct, subject to the
approval of the county commissioners.
Sec. 18. That ifany person shall COM
mence merchandising as aforesaid, and
shall not, within one month, thereafter, re-
port to the county auditor, and make pay
ment to the county treasurer as required
in section sixteen, he shall forfeit and pay
the sum Of two per cent. on the value OF
the personal property by him employed in
f merchandising, 10 be ascertained, as near
as may be, by the testimony Of witnesses,
and recovered by an action Of debt in the
name of the county treasurer, for the use
|. of the county, before any justice of the
peace, or court having jurisdiction thereof:
POWERS AND DUTIES OF TOWNSHIP ASSES
/. .H. SoRS.
!; SEC. 10. In each township, town and
, ward in this State, forming an election dis
: trict, there shall be elected on the first
Monday of April, annually, by the qualif'
} ed electors of such township, town, or
, ward, forming an election district, one as
, SCISSOR for such township, town, or ward,
, or part of township not included in any
other election district.
| SEC. 90. Each township assessor shall
. give bond and take the prescribed oath Of
, Office, within fifteen days after his election,
, and the township clerks shall notify the
q county anditor thereof, and if the county