The Democratic sentinel and Harrison County farmer. [volume] (Cadiz, Ohio) 1851-1852, 1852-04-28

month of May, annually, the amount Of
he gross receipts of such agency, which
shall be entered upon the tax list of the
proper county. and subject to the same
rate of taxation for all purposes, that other
personal property is subject to at the
place where located.
SEC. 90. The Ohio life insurance and
trust company. by its president or cashier,
shall, in the month of May, annually, re- n
turn under oath, to the county auditors Of
the several counties of the state, state
ment of its monies loaned, and dues Of
every description in such counties respec-
lively, which amounts shall be entered on
the tax list of the proper counties, and
taxed the aycrge rate per cent. OF the tax
es for all purposes levied upon the real
and personal property of such counties ;
and the president or cashier of said COM
panY shall, in the month of May, annu-
ally, return to the auditor of the county in
which the princi pal Office of said company is
kept, statement of the amount and value
of the notes and bills discounted or pur-
chased, and all other moneis, effects or
dues ofcvery description belonging 10 its
banking department, and loaned, invested,
or otherwise used or employed with Il
view toproit, or upon which said company
receives, or is entitled to receive interest,
and which amount shall not include its
monies loaned in the several COUNTIES of
the state, returned and taxed as aforesaid;
which amounts shall be ascertained in the
manner prescribed by the 10Th and Goth
sections of this act, and shall be entered
on the tax list and taxed in the same man.
ner as is provided Icy tlis act, for the tax
alton of other banking companies.
Po,gers and Duties Of To,cnship Assessors.
Sec. 23 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 quail
fed electors of such township, town or
ward, forming an election district, one as
SCISSOR for such township, town or ward,
or part Off township, not included in any
other election district.
SEC. "a. Each township assessor
shall give bond, and take the prescribed
oath of Office, on or before the first Mon
day after his election, and the township
clerk shall notify the county auditor there
. ot, add li i iifthe county auditor shall receive no
notice of the qualification OF the. the assessor
in any township, ward, or city in his coun-
Is, on or before the third Monday oEApril,
in each year, after such election, he shall
consider such Office vacant; or if 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 not have proceeded to the discharge
of the duties of his Office before the third
Monday of April, in each year, the coun-
ty auditor shall forthwith appoint one or
more suitable persons residents Of the
county, to discharge the duties OF assessor
in such township or ward, as required in
the fopEteentE section of the act to create
the ofii;e Of township assessor.
Sec. 25. The assessment ofall person.
al property, moneys and credits, invest
mcnts in bonds, stocks, joint stock COM
panies, OF otherwise, and the valuation of
all lands and lots, and new structures
which have not previously been valued
and placed on the duplicate, shall be
made between the second Monday Of April
and the second Monday of May, annually;
and the assessor of each township, shall
on or befor the first day of May, annually,
leave with each person resident, in his
township, of full age, not married wo-
man, or insane person, or at the Office.
usual place Of residence or business OF
such person, a written on printed notice..
requiring such person to make out for
such assessor, a statement of the, proper
tv which by this act he is required to list
accompanied with printed forms, in blank,
of the statements required ofsuch persons
and the assessor shall, at the time he de-.
livers such notice, and blank forms, re-
cuive from such person, the statement of
his or her personal property, moneys.
credits, investments in bonds, stocks, joint
stock companies or otherwise, verified by
his oath, unless such person shall require
further time to make out such statement,
in which case he shall call for such state
ment before the second Mon lny of May.
Sec. &C. In every case where any per-
son shall refuse to make out and deliver
to the township assessor, statement ot
personal property, monies and crdlts, m
vestments and bonls, stocks, JONI
stock companies, or otherwise, as
provided by this act, or shall retuse to
take and subscribe an oath or animation
as to the truth Of such statement, or any
mart thereof, which he is by this act re-
Guired to verify by his oath or Affirmation,
or in case of sickness or absence of suchpcr-
son, the assessor shall, in every such case,
proceed to ascertain the number OF heac
description of the several articles OF per-
Sonal property, enumerated IN the seventh
section OF this act, and the value thereof,
the value OF personal property subject to
taxation, other than enumerated articles,
and the value of the moneys and credits.
! investments in bonds, stocks and JOINT
stock companies, or otherwise, OF which
statement shall not have been made to
said assessor, as aforesaid, as the case
! NAV require, and to enable him SO to do,
he is hereby authorized. to examine on
oath or affirmation, any person or persons
whom he may suppose to have a knowl-
I edge of the articles or. value of the per-
sonal property, moneys, credits, invest
ments in bonds, stocks, joint stock cem-
panies, or otherwise, which the person SO
refusing, or absent or sick, was required
TO list.
SEC. s7. In all cases in which the
township assessors are required. in, con
sequence Of the sickness or absence OF ! b
| uerson whose duty it is to make out