The Kalida venture. [volume] (Kalida, Ohio) 1841-1865, 1852-04-30

o statement Of personal property, moneys.
credits, investments in bonds, stocks,
Joint stock companies, or otherwise, or in
consequence Of his neglect or refusal 70 4
make out, or 10 be sworn 10 such state
meni, to ascertain the several items and
value Of such personal property, moneys,
credits, investments in bonds, stocks,
Joint stock companies, or otherwise, IL
4 the assessor shall be unable to obtain
positive evidence of the items and value
Of such property, moneys aud credits, he
shall return such articles and value as,
from general reputation, and his own
knowledge of facts aud circumstances, he
believes TO be correct list Of the articles,;
and value or such properly, moneys,
credits, investments in bonds, stocks,a
! joint stock companies, or otherwise, that
such person would be by this act required
| to list. su5,. gsi le ~, f.i-s, <. \,
SEC. %. Each township assessor rhall,,
on or before the second Monday Of May,
annually, make out and deliver TO the
auditor Of his county in tabular form and .
alphabetica! order, list or lists Of the
names of the several persons, companies,
or corporations, in whose names any per-
sonal property, moneys, credits, invest
menis in bonds, stocks, joint stock COM,
panies, or otherwise, shall have been
listed in his township; and he shall enter
separately in appropriate columns, op-
posite each name, the aggregate value
Of the several species Of personal pro-
periy enumerated in the 7ih section Of
this act, as at,es,ed by the person required
10 list the same, or as determined BY the
assessor, making separate lists Of persons
residing aout Of any incorporated Town,
and Of persons who are retidents Of an
incorporated town; the columns shall be
accurately added up; and in every CASE
where any person whose duty il IS 10 lisr
any personal property, moneys, credits,
investments in bonds, stocks, joint stock
companies, or otherwise, for taxaiions
shall have refused 10 list the same, when
called on for that purpose by the ASSESSOR,
or take and subscribe an oath or affirm
alton, in regard to the truth Of his state
uent of personal property, moneys, cre--
dts, investments in bonds, stocks, joint
stock companies, or Otherwise, or any part
thereof, when required 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 10 every case where any
person required 10 list property for taxa
ton, shall have been absent, or unable
from sickness 10 list the same, the asses
sor shall enter opposite the name Of such
person, in an appropriate column, the
word 'sabsen,," or ''sick."g 5aa Eos nj,
SEC. 90. Each hiownship assessor shall,.
at the time he is required by this act to
make his return of taxable properly 10
the county auditor. also delver,o HIM all
the statements of properly, which he shalt
have received from persons required TO-
list the sane, arranged in alphabetical
order, and the auditor shall carefully
preserve the same in his office for one
year.
SEC. 80. Each township assessor shall,
annually, at the time of taking a list Of
personal property. also take a list Of all
real property situate in bis township, that
shall have become subject 10 taxation
since the las, previous listing Of property
therein, with the value thereof, estimated
agreeable to the rules prescribed therefor
by the ninth section Of this act,o and Of
all new buildings, or other structures Of
any kind of over one hundred dollars in
value, the value Of which shall not have
been previously added 70, or included in
the vaIution of the land on which such
strusiures have been erected; and shall
make return TO the county auditor there
of, at the same time he is required by
this act to make his return Of personal
property; in which return he shall set
forth the tract OF lot Of real propeiy on
which each OF such structures shall save
been erected, the kind of structures SO
erected, and the true value added 10 such
parcel of real property, by the erection
thereof, and the additional sum which it
is believed the land on which the s,ruc--
ture is erected, would sell for at private
sale, in consequence thereof, shall be-
considered the value Of such new s,Iuc--
ture; and in case Of the destruction BY
FIRE, flood, or otherwise, Of any building
or structure, Of any kind, over one hun
dred dollars in value, which shall have
been erected previous to the last valua--
ton ofthe land on which the same shall
have stood, or the value of which shall
have been added TO any former valu alton
Of such land the assessor shall ldetermine,
as nearly as practicable, how much less
such land would sellfor at private sals
in consequence ofsuch destruction, and
make return thereof 10 the county audi
tor, as in this section provided.
SEC. 81. Each township assess, !
shall take and subscribe an oath, VIII "a
shall be certifedby the magistrate ad-
nlinistering the same, and attached Il
the return which he is required TO ", X,
10 the county auditor, in the co. !. IN