Gallipolis journal. [volume] (Gallipolis, Ohio) 1837-1919, 1851-05-15

e on hand during the year next pre-
vious TO the time Of making sue
D statement, if so long he shall hav
been engaged in such manufacturin,
{ business, and if not, then during thl
, time he shall have been so engaged
which statement he shall attest OIL
r oath; but in determining the value o
, all articles manufactured by him, anC
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 or consumed in the
process Of manufacturing. combin.
ing, rectifying, or refining, shall be
taken as the criterion Of their value
for the purpose Of taxation.
Sec. Is. Eve y person owning a
manufacturing establishment OF any
kind, and every manufacturer shall
list as part.of his personal proper
ty, the value Of all engines and ma
chinery, Of every description, used or
designed TO be used, in any process Of
refining or manufacturing, Except
such fixtures as shall have been con-
sidered 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 pur-
poses aforesaid.
Sec. l6. That when any person
shall commence merchandising in
any county, alter the first day Of
March, the average value Of whose
personal property employed in mer-
chandizing shall not be entered on
the assessors list for taxation in said
county such person shall report un-
der oath TO the auditor Of the coun-
ty, the probable average value OF
the personal property by him inten-
ded TO be employed in merchandi-
zing until the first of March thereaf.
ter, and shall pay into the treasury
sum which shall bear the same pro-
portion to the levy for all purposes
on the average value so employed,
as the time from the day on which
he shall commence merchandising
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, if he deem
it necessary, have the power TO ap-
point competent person in his coun-
ty to notify all such persons who
shall commence merchandising after
the first day of March. and the av-
erage value Of whose personal prop
erty employed in merchandising
shall not be entered on the assessors
list for taxation, to report themselves
to the county auditor, for the pur:
poses contemplated by the preced-
ing section; and such person, so ap-
pointed shall receive such compensa-
ZION as the auditor shall direct, sub
ject to the approval Of the county
commissioners.
Sec. Is. That il any person shall
commence merchandising as afore-
said, and shall not, within one month
thereafter, report to the county au
ditor, and make payment TO the coun-
ty 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 employ
ed in merchandising, to be ascertain
ed, as near as may be by the testimo
ny 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.
POWER AND DUTIES OF TOWNSHIP AS
SCISSORS.
Sec. l9. In each township, town
and ward in this State, forming an
election district, there shall be elect
ed on the first Monday Of April, an
nually, by the qualified electors Of
such township, town or ward, FORM
ing an election district, one assessor
for such township, town or ward,
or part of township not included
in any other election district.
Sec. 20. Each township asses
sor shall give bond and take the pre-
scribed oath Of Office, within fifteen
days after bis election, and the town.
ship clerk shall notify the county au-
ditor thereof, and II the county au-
diIor shall receive no notice Of the
qualification Of the assessor, in any
township, ward OF city, in bis coun-
ty, within thirty days after So b elec-
ton, he shall consider such Office va
cant, or il there shall be at any time,
or from any cause, vacancy in the
office Of assessor, or if the assessor
of any township or ward, shall moi
have proceeded TO the discharge of
the duties Of his office before the first
day Of March in each year, the coun-
ty auditor shall forthwith appoint
one or more suitable persons, resi-
-. II eL- ~1.,1ter a. Iso1har0al