The spirit of democracy. [volume] (Woodsfield, Ohio) 1844-1994, 1852-04-28

oath or animation, or In case OF the sick
ness or absence Of such person, the as
SCISSOR shall, in every such case, proceed
to ascertain the number OF each descrIp-
tion of the several articles Of personal
property, enumerated in the seventh sec.
ton Of this act, and the value thereof. the
value Of personal property subject to taxa
alton, other than enumerated articles. and
the value of the neneys and credits, in
vestments in bonds, stocks, and joint stock
companies, or otherwise, OF which q state
ment shall not have been made to said as
SCISSOR, as aforesaid, as the case may re-
quire; and to enable him so to do. he i,
hereby authorized TO examine OH oath or
affirmation, any person or persons whom
he may suppose to have knowledge OF
the articles or value of the personal prop.
erty, moneys, s,credits, investments in bonds,
stocks. joint stock companies. or other
wise, which the person so refusing, or ab-
sent, or sick, was required TO list.
Sec. 81. In all cases in which the town.
ship assessors are required. in conse-
quence of the sickness or absence OF the
person whose duty it is to make out a
statement of personal property, moneys,
credits, investments in bonds, stocks. joint
stock companies, or otherwise. or in con-
sequence of his neglect or refusal to make
out or TO be sworn to such statement, to
ascertain tine several items and value OF
such personal property. moneys, credits,
investments in bonds. stocks, joint stock
companies, or otherwise, il the assessor
shall be unable to obtain positive evidence
of the items and value OF such property,
moneys and credits, he shall return such
articles and value as, from general reputa
ton and his own knowledge Of facts and
circumstances, he believes to be a correct
list OF the articles and value of such prop
erty, moneys, credits, investments in bonds,
stocks, joint stock companies, or other
wise, that such person would be by this act
required to list.
SEC. 28. Each township assessor shall.
on or before the second Monday Of May,
annually, make out and deliver to the au-
ditor of his county, in tabular form and
alphabetical order, a list or lists OF the
names Of the several persons, companies,
or corporations, in whose name any per.
sonal property, moneys. credits, invest
ments in bonds, stocks, joint stock com
panies, or otherwise, shall have been listed
in his township; and he shall enter sepa-
rately in appropriate columns, opposite
each name, the aggregate value OF the sew
eral species Of personal property enuner-
ated in the seventh section of this act. as
uttested by the person required to list the
same, or as determined by the assessor,
making separate lists Of persons residing
out of any incorporate town, and of psr-
sons who are residents OF all Incorporated
town; the columns shall lie accurately add.
ed up; and in every case where any per-
son whose duty it is to list any personal
moneys, credits. investments in
bonds, stocks, joint stock companies, or
for taxation, shall have refused
10 list the same, when called on for that
purpose by the assessor, or take and sub.
scribe an oath or affirmation, in regard to
he truth Of his statement of personal
moneys. credits. investments in
ponds, stocks, joint stock companies, or
otherwise, or any part thereof, when re-
lured by the assessor, the assessor shall
inter opposite the name of such person, in
III appropriate column. the words. "refu-
led to ist," or 'refused to swear;" and in
very case were any person required to list
property for taxation, shall have been alb
'ent or unable from sickness to list the
'ame, the assessor shall enter opposite
he name Of such person, in an appro-
,riate column, the word ''absent," or sick
Sec. 20. Each township assessor shall,
1t tho time he is required by this act to
make his return OF taxable property to the
county auditor, also deliver to him all the
statements Of property, which he shall
'ave received from persons required to list
he same. arranged in alphabetical order,
md the auditor shall carefully preserve the
'ame in his office for one year.
Sec. 80. Each township assessor shall.
at the time OF taking a list of
PERSONAL property, also take list of all
eal property situate in his township, that
hall have become subject to taxation since
he last previous listing Of property therein.
With the value thereof, estimated agree ably
o the rules prescribed therefor by the ninth
ection Of this act, and Of all new buildings,
'r other structures Of any kind OF over one
hundred dollars in value, the value OF which
hall not have been previously added to
n included in the valuation Of the land
IN which such structures have been erect,
ID; and shall make return TO the county
'uditor thereof, at the same time he is re-.
uired by this act to make his return Of
'ersonal property; in which return he shall
ct forth the tract or lot of real property
N which each Of such structures shall
ave been erected, the kind OF structures
o erected, and the true value added TO
uch parcel OF real property, by the erec-
ion thereof; and the additional sum which
is believed the land on which the struc-
lre Is erected, would sell for at private
ale. in conseouence thereof. shall lie con. |