Gallipolis journal. [volume] (Gallipolis, Ohio) 1837-1919, 1851-05-15
lAs 81 50 In Advance
Whole Number 8O4.

: and placed on the Duplicate, shall be
n made between the 18th day Of Feb
Q ruary and the second Monday Of
9 April, annually, and the assessor Of
. each township shall, on or before the
; fifth day of April, annually, leave
! with eachp person resident in his town.
ship, OF full age, not married wo-
man, or insane person, or at the Of
> nee, usual place Of residence or busi-
ness OF such person, a written or
printed notice, requiring such person
10 make out forsuc assessor, a State
ment Of the properly which by this
act, he is required 10 list, accompani-
ed with printed iorms, in blank, of
; the statements required OF such per-
son, and the assessor shall, at the time
he delivers such notice and blank
form, receive from such person, the
statement Of his or her personal
property, moneys and credits, under
oath or affirmation, unless such per-
son shall require iurthertime to make
out such statement, in which case he
shall call for such statement before
the second Monday Of April. and he
shall require each person to take and
subscibe on such statement, an oath
or affirmation to the truth thereof,
IN such form as the Auditor Of State
shall prescribs, which the assessor is
hereby authorized and required to
administer.
Sec. D. In every case where any
person shall refuse to make out and
deliver to the township assessor, a
statement Of personal property, mon
eys and credits, as ided by this
act, or shall refuse to take and sub
scribe an oath or affirmation, as to
the truth Of such statement or any
part thereof, which he is by this act
required to verify by this oath or af-
tirmation, or in case Of the sickness
or absence Of such person, the asses
sor shall in every such case, proceed
to ascertain the number of each des-
criPtion Of the several articles of
personal property, enumerated in the
eighth section of this act, tie value
thereof, the value Of personal prop
erty subject to taxation, other than
enumerated articles, and the value
OF the moneys and credits, OF which
a statement shall not have been de-
livered TO said assessor, as aforesaid,
as the case may require; and TO en-
able him so to do, he is hereby au-
thorized 10 examine, on oath or af.
firmation, any person whom he may
suppose TO have knowledge OF the
amount or value Of the personal prop
erty, moneys, or credits, which the
person so refusing, was required to
list.
Sec. %. In all cases in which township as
SCISSORS are required, in consequences Of the
sickness or absence Of the person whose duty il
Is to make out statement Of personal proper
ty, moneys, and credits, or in consequence Of
bis neglect or refusal to make out, or to be-
sworn to such statement, to ascertain the
amount and value Of such personal property.
moneys and credits. If tn. assessor shall be un-
able TO obtain positive evidence Of the amount
and value Of such property, moneys and cred.
its, be shall return such amount and value As,
from general reputation and his own knowl-
edge Of facts and circumstances, he believes to
be the full amount and value Of such property,
moneys and credits.
Sec. "a. Each township assessor shah. on or
before the second Monday Of April, annually.
make out and deliver 10 the Auditor Of bis
county, IN tabular form, and alphabetical or
der, the.nnmes Of the several persons eompa.
MES, OF corporations, IN whose name any per-
sonal property, moneys or credits shall have
been listed in his township, and seperately, in
appropriate columns, opposite each name, the
aggregate value Of the several species of per-
sonal property enumerated in the eighth sec
tion Of this act, atteBted by the person requir-
ed to list the same. or as determined BY the
ASSESSOR; which columns shall be accurately ad-
ded up, and in every eass where any person
whose duty il is to list any personal property,
moneys or credits, for taxation, shall iave re-
fused to take and subscribe the oath or affirm
alton required Of him by this act, IN regard to
the truth Of his statement, or in regard to the
value Of personal property, moneys or credits,
the assessor shall enter, in an appropriate col
umns, the words, "refused to s~ear;' and In
every case where any person required to list
property for taxation shall have been absent.
or unable, from sickness, TO list the same, the
assessor shall enter opposite his name, the
word, 'absentn or "sick.' az1~'''-- '--f
Sec. 25. Each township assessor shall, at
he time he is required by this act to make bis
return Of TAXABLE property TO the county sudi-
tor, also deliver to hIm all the statements Of
property which he shall have received from
persons required to list the same, arranged in
alphabetical order; and the auditor shall care
fully preserve the same in bis Office for one
year.
Sec. 26 Each township assessor shall, an
nually, at the time Of taking list Of personal
also take a list Of all real property
situate in bis township, that shall have become
subject to taxation since The last previous list
ing Of property therein, with the value thereof,
agreeably to the rules prescribed
therefor BY the tenth section Of this eet, and
Of all new buildings, or other structures Of any
kind, Of oyer one hundred dollars in value, the
value Of whidh shall not have been previously
added to, or included in the valuation Of the
and on which such structures have been eree-
ted, and shall make return to the county audi
tor Thereof, al the same time ne is required by
this act to make his return Of personal proper
ty; IN which return be shall set forth the tract
'r iot Of real property on which each Of sueh
structures shall have been erected, the kind Of
structure 81 erected. and the true value added
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