The Democratic sentinel and Harrison County farmer. [volume] (Cadiz, Ohio) 1851-1852, 1852-05-05
From ne .Stasesmaa
The New Tax Law.

The New Tax Law
Asihere appears to be in different quar-
tiers a variety olopinious as to ceriain pro-
fisiois Of the new TAX Law. We publish as
explanatory Of them, the following instruct
ions from lhe Auditor OF Ssaie
There il no doubt thai tht whir assessors
and the wings IN general ac disposed b
make the people believe -that ths new iau
Is no better then the one over which thlv
deliver d .omany fine eeulogics, anj which was
necessary to save tie credit Of the stata-to
prevent repudia,ion-to increase the value
OF Ohio stocks, and TO add to the good name
and fair fame of onr S;atel But these wings
are forgetting their old strmoES. and can now
denounee all tax laws with quite as much
earnestness as the democrats ever did the
partial, or impartiallaw passed by the wings.
But we may have occasion TO say more on
this subject hereafter:
AUDIroR or STATES OFFICE, omo,l
Columbus, April %, 1852.
SIR: in answer 70 the enquiries in your
letter Of the Goth April, l beg lea c to state
as follows:
/. Taxable property invested in railroads,
banking institutions, dc, is to be listed by
their officers, and not by the individual hol-
ders of stock. Great care, however, should
be taken not TO compound the stock of the
company with its evidences Of Indebtedness
The former is not TO be listed by the indi-
vidual owners, but in easses where an indi-
siual has deposiieS in bank, or holds the OBJ
legation of railroad, or other company, for
money loaned, work done, or property aold,
he is bound to include these in his return
TO the Assessor.
z. The law allows to every individual two
hundred dollars worth of property exempt
from taxation: and there is nothing to pre-
vent the owner of books, dogs, or chickens,
from including these articles within the eX-
emption. If their aggregate value falls be-
low two hundred dollars, additional prop
erty can also be included, until the whole
shall reach total value not exceeding that
amount.
3. Where parlor or cook stoves are built
into the wall Of house, or where, in case of
sale, they would go with the dwelling IN
which they stand, they are to be regarded
as real property; but in all other cases, they
are tob: considered personal property, the
same as looking glasses and other movable
property.
Respectfully,
WM. D. MORGAN,
State Aaditor.
GEORGE S. BRUCE. ESQ.,,
Aaditor Morro,O County,
AUDITOR OF STATES OFFICE, OHIo,t
Columbus, April cath, 1852.
SIR: Your letter of the 21st April has
been received, and in reply thereto, !
hasten to say that the construction placed
on the new tax law by this department.
does not require an individual to'l list for
taxation such articles of food as he has pro-
vided for the use of himself and family
Those articles must, however, be such as are
intended to be consumed at home and in
Glide nothing that is designed to be sold.-
They may embrace all the pork, beef. -four,
vegetables, &c., DC, which the family has
actually on hand, and intends to appropriate
in good faith to its own consumption. This
construction of the new law is not believed
TO conflict with the intentions of the trainers
of the constitution, and dntiIl otherwise re-
quired by competent authority, it will be
adhered to by this Office.
Crops still in the ground are not taxable;
but the new law, like the old one, requires
wheat, corn, oats. hay, DC, &c, to be listed.
See instructions of Auditor Woods, Janua
ry 80, 1851. page 90
Persons who wish to withhold their beds
and bedding from taxaeion, have full pow
er to do so by including them under the two
hundred dollar exemption.
Respectfully,
VIM. D. MORGAN,
State Auditor
JOHN SE1rz, Esq,
assessor, Seneca Comfy