Gallipolis journal. [volume] (Gallipolis, Ohio) 1837-1919, 1852-04-22

he is by this act required to verify oy bis oatn
or affirmation, or in case Of the sickness OF ab-
senee Of such person, the assessor shall, in everJ
such case, proceed to ascertain the number OF
each description Of the several articles Of per-
sonai property, enumerated in the seventh sec
ton Of this act, and the value thereof, the vat-
ue 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 a statement shall not have
been made to said assessor, as Aforesaid, as the
case may 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 knowledge Of the arti-
eles or value of the personal property, moneys,
credits, Investments in bonds, stocks, joint
stock companies, or otherwise, which the per
son so refusing, OF absent, or sick, was required
to list.
Sec. 81. In all cases in which the township
assessors are required IN consequence OF the
sickness or absence Of the person whose duty
it is to make out a statement Of personal prop
erty, moneys, credits, investments in bonds,
stocks, joint stock companies, or otherwise, or
in consequence Of his neglect, or refusal to
make out or to be sworn to such statement, to
ascertain the several items and value of such
personal property, moneys, credits, investments
in bonds, stocks, joint stock companies, or 9th
erwise, il the assessor shall be unable to obtain
positive evidence Of the items and the value Of
such property, moneys and credits. he shall re-
turn such articles and value as, from general
reputation and his own knowledge Of the facts
and circumstances, be believes to be a correct
list Of the articles and value Of such property,
moneys, credits, Investments in bonds, stocks,
Joint stock companies, or otherwise, that sueh
person would be by this act required to list.
Sec. %. Each township assessor shall, on or
before the second Monday Of May, annually,
make out and deliver to the auditor Of his eoun-
ty, in tabular form and alphabetical order, .
list or lists Of the names Of the several persons,
companies, or corporations, in whose names any
personal property, moneys, credits, investments
in bonds, stocks, joint stock companies, or 9TH
erwise, shall have been listed in his township;
and he shall enter separately in appropriate
columns, opposite each name, the aggregate
value of the several species Of personal property
enumerated in the seventh section Of this act
as attested by the person required to list ths
same, or as determined by the assessor, maxim:
separate lists Of persons residing out Of any in
corporated town, and OF persons who are resi-
dents Of an incorporated town; the columns
i .udll OC accurately uuuGu up anu III tNNAl Nost
where any person whose duty it is to list any
personal property, moneys, credits, investment
/ in bonds, stocks, joiut stock companies, or 9th
erWise, for taxation, shall have refused TO lisi
the same, when called on for that purpose BY
the assessor, or take and subscribe an oath ol
afirmat tion, in regard to the truth Of his state
ment Of personal property, moneys, credits, IN
vestments in bonds, stocks, joint stock compa
nies or otherwise, or any part thereof, wher
required by the assessor, the assessor shall en-
ter opposite the name of such person, in ar
appropriate column, the words, "refused tolist,
or "refused to swear;'' and in every case wher,
any person required to list property for taxa
tiOn, shall have been absent or unable from
sickness 10 list the same, the assessor shall en-
ter opposite the name Of such person, in an
appropriate column, the word, absent oI
| sick"
Sec. 90. Each township assessor shall, at th'
| time be is requiredb by this act 20 make his re
turn Of taxable property to the county auditor
also deliver TO him all the statements Of prop
erty, which he shall have received from person
required 10 list the same, arranged in alpha
betical order, and the auditor shall CAREFUL
preserve the same in his Office for one year.
Sec 30. Each township assessor shall, annu
| ally, at the time Of taking list Of persona
property. also take list OF all real propert
situate in his township, that shall have beeom
subject TO taxation since the last previous list
! ing of property therein, with the value thereof
estimated asreeably TO the rules prescribe
| therefor by the ninth section Of this act. anS
Of all new buildings, or other structures OF an,
J kind of over one hundred dollars IN value, tn
value Of which shall not have been previousl
added Ia, or included in the valuation OF IN
land on which such structures have been erec
| ted and shall make return to the county au
ditor thereof, at the same time be is require
| by this act TO make his return Of persona
property; in which return he shall set forth th
tract or lot Of real property on which each o
such structures shall have been erected, th
kind Of structures 50 erected, and the true val
ne added to such parcel Of real property, by tn
erection thereof; and the additional sum whic
il is believed he land on which the structure
erected, would sell for at private sale, in conse
qUence thereof. shall be considered the valu
Of such new structure; and in case Of the de
siruction by fire, flood, or otherwise, Of an
building or structure, Of any kind, over on,
hundred dollars in value. which shall have beer
erected previous to the last valuation Of tn
land on which the same shall have stood, or tn
value Of which shall have been added TO an,
former valuation OF such land, the assessor shal
determine, as nearly as practicable, how muel
less such land would sell for at private sale il
consequence Of such destruction, and make re
turn thereof TO the county auditor, as in thi
section provided.
Sec. 81. Each township assessor shall tax
and subscribe an oath, which shall be eertihe'
/ by the magistrate administering the same, an
attached to the return which be is required {
make to the county auditor, in the following
form:
-, assessor for -