The Kalida venture. [volume] (Kalida, Ohio) 1841-1865, 1851-05-09
shall be held 10 mean and include "firm,''
company" ard "corporation."

CNIIgunyg dNn
Sec. ID. Every person who shall pur-
chase, receive or hold personal property
of any description, for the purpose Of
adding TO the value thereof, by any pro
cess Of manufacturing, refining, iec,ifying,
or by the combination Of different mate
rials. with view of making gain or
profit by so dong, shall be held to be
manufacture.', and he shall, at all times,
when by this act he is required 10 make
and deliver to the assessor sta,emen; Of
the amount or value of his other personal
property subject TO 'axaion, also state
the average value estimated, as provided
in the preceding section, of all articles
purchased, received, or otherwise held,
for the purpose ofbeing used, in whole or
in part, in any process OF operation OF
manufacturing, combining. rcciifying, "r
refining; which, from time 10 tim, b.
shall have had on hand during the year
ne xt previous to the time of making such
statement, If so long he shall have been
engaged in such manufacturing business,
and il not, then during the time he shall
have been so engaged, which statement
he shall attest on oath; but in determining
the value of all articles manuaclured by
him, and which shall remain on hand
ursold, the cost of the materials entering
into their combination, or of which they
we're made, with the cost Of the materials
used or consumed in the process of
manufacturing, combining, rectiiylng, or
refining, shall be taken as the criterion
of their value, for the purpose OF taxa
ton.
Sec. Is. Every person owning a
manufacturing establishment ofany kind,
and every manufacturer shall list as a part
Of his personal property, The value of all
engines and machinery. Of every des-
criptiou, used or designed to be used, in
any process Of r" ining or manufacturing,
Except such fixtures as shall have been
considered as part of any tract OF lot, or
real propery,] including all the tools and
implements of every kind, used or design
ed 10 be used for the purposes aforesaid
Sec. l6. Tha, when any person shall
commence merchandising in any county,
after the first day of March, the average
value of whose personal properly en-
ployed in matchmaking, shall moi be
entered on the assessors list for taxation
in said county such person shall report
under oath 10 the additor Of the county
the probable average value Of the person.
al property by him intended 10 be EN-.
pIoyed in merchandising until the first OF
March thereafter, and shall pay into the
treasury sum which shall Lear tie same
proportion 10 the levy for all purposes on
the average value so employed, as the
time from the day on which he shall com
mence merchandising as aforesaid; 10
the first day of March next succeeding,
shall bear to one year.
Sec. II. The auditor of each county
in this State shall, if he deem it uecess-
aIy, have the power to appoint compe.
tent person in his county TO notify all
such persons who shall commence mer-
chandizing after the frs, day of March,
and the average value of whose personal
property employed in merchandising
shall not be entered OH the assessors lisl
for taxation. TO report themselves to the
county auditor, for the purposes contom-
plated by the preceding section; and
such person, so appointed, shall receive
such compensation as the auditor shall
direct. subject 10 The approval of the
county commissioners.
Sec. Is. That if any person shall
commence merchandising as aiotcs4id
and shall not, within one month lhcreaf-
ter report to the county auditor, and make
payment to the county treasurer, as re-
quired in section sixteen, he shall forfeit
md pay the sum of two per cent on the
value Of the personal property by him
employed in merchandising, 10 be ascer-
iained, as near as may be by the tcstimo-
ny of Witnesses, and recovered BY an
action of debt in the name Of the county
treasurer, for the use of The county, be.
fore any justice of the peace, or court
having Jurisdiction thereof
POWERS AND DUTIES OF TOWNSHIP ASSESS
Sec. 49, In each township, town and
ward in this State, forming an election
district, there shall be elected on the
first Monday Of April, annually, by the
qualified electors Of such township: town
or ward, forming an election district, one
assessor for such township, town or ward,
or part ofa township not included in any
other election district.
Sec. 20 Each township assessor shall
give bond and take the prescribed oath
of Office, within fifteen days after his
election, AMI the township clerk shall
notify the county auditor thereof, and If
'he county auditor shall receive no notice
Of the qualification of the assessor, in
any township ward or city, in his county,
within thirty days after such election, he
shall consider such office vacant, or il
,hcte shall be al any time, or from any
cause, vacancy in the office of assessor.
OF if the assessor of any township or
ward, shall not nave proceeded to the