Fremont weekly freeman. [volume] (Fremont, Sandusky County, Ohio) 1850-1853, 1852-04-24

or refusal to make out or TO be sworu
to such statement, to ascertain the sew.
items and value of such personal prop,
eTty. moneys, credits, investments il
bonds. stocks, joint stock companies
or otherwise, if the assessor shall be
unable 10 obtain positive evidence o.
the items and value of such property.
moneys and credits, he shall return such
articles and value as, from general r, p
utation aul his own knowledge of facts
and circumstances. he believes to be q
correct list Of the articles and value et
such properly, moneys. credits, invest
ments IN bonds, stocks, joint stock com
panies, or otherwise, that such person
would be by this act required to list.
Sec. %. Each township assessor
shall. on or before the second Moaday ,
of May, annually, make out and deli yer
to the auditor Of his county, in tabul al
form and al phabetical order, list or lists
OF the names ofthe several persona, com
panies. or corporations, in whose names
any personal property, moneys. credits
investments in bonds. stocks, joint stock
companies, or otherwise, shall have
been listed in his township; and be shall
enter separately in appropriate columns
opposite each name, the aggregate val
uc of the several species Of personal
property enumerated in the seventh
section Of this act, as attesIed by the
person required to list the same. or as
determined by the assessor, making
seperate lists Of persons residing out o.
any Incorporated town. and of persons
who are residents of an Incorporated
town; the columns shall be accurately
added up; and in every case where any
person whoes duty il is to list any per-
sonl property, moneys, credits, invest
menss in bonds, stocks. joint stock COM
PRnies, or otherwise, for taxation, shall
have refused 10 list the same, when call
ed on for that purpose by the assessor,
or take and subscribe an oath OF
affirmation, in regard to the truth OF
his statement of personal property,
moneys. credits, investments in bonds,
stocks, joint stock companies, or other
wise. or any part thereof, when requir-
ed by the assessor, the assessor shall
enter opposite the name of such person
in an appropriate column, the words,
refused to list," or refused to swear; :"
and in every case where any person re-
quired to list property for taxation,
shall have been absent or unable from
sickness to list the same, the assessor
shall enter opposite the name of such
person, in an appropriate column, the
word, absent" or sick"
Sec. 20. Each township assessor
shall. at the time he is required by this
act to make bis return of taxable prop
erty to the county auditor, also deliver
TO him all The statements Of property,
which he shall have received from per
sons required to list the same, arranged
in alphabetical order. and the auditor
shall carefully preserve the same in bis
office for one year.
Sec. 80. Each township assessor
shall. annually, at the time Of taking a
list Of personal property, also take list
of ali real property situate in his town
ship, that shall have become subject to
taxation since the last previous listing oi
property therein, with the value there
of, estimated agreeably to the rules
prascibed therefor by the ninth Sec
zion of Ihis act, and of all new buildings.
or other structures of any kind Of over
one hundred dollars in value, the val
ue of which shall not have been pre-
vious,y added to or included in the val
uation of the land on which such stEuc-
lures have been erected and shall
make return to the county auditor
thereof, at the same time he is required
by this act to make his return of person
al property; in which return he shall
set forth the tract or lot Of real prop
erty on which each of such structures
shall have been erected, the kind Of
structures so erected, and the true value
added to such parcel of real property,
by the erection thereof; and the addi-
sinnal sum which il ie believed the land
on which the structure is erected,
would sell for at private sale, in conse-
qnence thereof, shall be considered the
value of such new structure; and in case
of the destruction by fire, food, or
otherwise. of any building or structure,
of any kind, over one hundred dollars'in
value, which shall have been erected
previous to the last valuation of the
land on which the same shall have
stood, or the value of which shall have
been added to any former valuation of
such land, the assessor shall determine,
as nearly as practicable, how much less
such land would sell for at private sale
in consequence of such destruction; and
make return thereof to the county at-
ditOr, as in this section provided.
Sec. 81. Each township assessor
shall take and subscribe an oath, which
shall be certified by the magistrate ad-
minisieTiHg the same, and attached to
the return which he is required to
make to the county auditor, in the fol-
lowing form:
- assessor foY---
township. in the county of-,do SOL
emuly swear. that the value of all per
sonal property, moneys, credits, invest
mentS in bonds StocEs. iOint Stock rom.