The spirit of democracy. [volume] (Woodsfield, Ohio) 1844-1994, 1852-04-28

or that il has not been listed in the loca-
lion where it properly belongs, or in cases
where no return has been made to the
county auditor, he is hereby required to
proceed to have the same valued and as
sessed in the same manner as is prescribed
in the several sections of this act, regulat-
ing the duties of county auditors; Provi-
ded, that nothing in this section shall be
so construed as to tax any stock or inter.
est in any joint stock company held by the
State of Ohio; Provided, that every agency
of an insurance company incorporated by
the authority of any other state or govern
ment, shall return to the auditor of the
county in which the office or agency of
such company may be kept. in the month
of May, annually, tine amount Of the 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 per-
sonal property is subject to at the place
where located. 3 e
Sec. 90. The Ohio life insurance and
trust company, by its president or cashier,
shall, in the month OF May, annually, re-
turn under oath, to the county auditors Of
the several counties Of the state, state
ment OF its moneys loaned, and dues Of
every description in such counties respec-
lively. which amounts shall be entered
upon the tax list of the proper counties,
and taxed the average rate per cent. of the
taxes, 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 ofmay, annually,
return to the auditor ofthe county in which
the principal office Of said company is
kept, statement Of the amount and val
ue of the notes and bills discounted or
purchased, and all other moneys, effects
or dues of every description belonging to
its banking department, and loaned. in
vested. or otherwise used or employed with
view to profit or upon which said COM
pany receives, or is entitled to receive in
terest, and which amount shall not include
its moneys loaned in the several counties
of the state, returned and taxed as afore.
said; which amounts shall be ascertained
in the manner precrbed by the 18th and
Goth sections of this act, and shall be en-.
tered on the tax list and taxed in the same
manner as is provided by this act, for the
taxation Of other banking companies.
POWERS AND DUTIES OF TOWNSHIP AS.
.3 SCISSORS. E9
SEC. 23 In each township, town and
ward, in this State. forming an election
district, there shall be elected OIL the first
Monday of April, annually, by the qualf-
ed electors ofsuch township, town or ward.
forming an election district. one assessor
for such township. town or ward, or part
of a township, not included in any other
election district. ai .'a
SEC. "a. Each township assessor shall
give bond, and take the prescribed oath of
office, on or before the first Monday after
his election, and the township clerk shall
notify the county auditor thereof, and if
the county auditor shall receive no notice
Of the qualification Of the assessor, in any
township, ward or city in his county, on
or before the third Monday Of April 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 tho office OF assessor, or il 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 county auditor shall
forthwith appoint one or more suitable
persons, residents oil the county, to dis
charge the duties of assessor in such town
ship or ward, as required in the fourteenth
section Of the act to create the Office of
township assessor. @ ~
Sec. 25. The assessment of all personal
property, moneys and credits, investments
in bonds, stocks. joint stock companies, or
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 tho
second Monday Of April and the second
Monday of May, annually; and the as.
SCISSOR of each township, shall, on or before
the first day of May, annually, leave with
each person resident in his township, OF
full age, not married woman, or insane
person, or at the office, usual place ofresi.
dence or business Of such person., a writ.
ten or printed notice, requiring such per-
son to make out for such assessor, state
ment the property which by this act he
is required to list, accompanied with print.
ed forms. in blank, Of the statements re.
quired Of such persons; and the assessor
shall at the time he delivers such notice,
and blank forms, receive from such per.
son, 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 statement before the second
Monday of May. a!Raa % ia ,os
SEC. 26. In every case where any per-
son shall refuse to make out and deliver
10 the township assessor, statement of
~ s,,n, n o.,1;s. g.,