Fremont weekly freeman. [volume] (Fremont, Sandusky County, Ohio) 1850-1853, 1852-04-24

not been listed at its full value, or that it has
not been listed in the location where it pro-
perly belongs. or in cases where no return
has been made to the county au ditor, he is
hereby required to proceed to have the same
valued and assessed in the same manner as
is prescribed In the several sections of this
act, regulating the duties of county auditors;
Provided, that nothing i'll this section shall
be SO construed as 10 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 government
shall return to the audi'or of the company in
which the Office or agency of such company
may be kept, in the month of May annually,
the 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 personal property is sub ect to at the
place where located.
Sec. %. The Ohio life insurance anG
trust company, by its president or cashier,
shall, in the month of May annually. return
under oath, to the county auditors of the sew
eral counties of the state, stateme mt of its
moneys loaned. and dues of every descrip-
ton in such counties respectively, 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 company shall, in the month of MAY
annually, return to the auditor of the county
in which the principal office of said company
| is kept, statement of the amount and the
value of the notes and bills discounted or
| purchased, and all other moneys, effects, or
dues of every description belonging 10 its
banking department, and loaned. invested,
| 9TH
| to, profit, or upon which said company re-
ceives, or is entitled to receive interest, and
which amount shall not include its moneys
loaned in the several counties Of the state,
returned and taxed as aforesaid which
| amounts shall be ascertained in the manner
prescribed by the 18th and Goth sections Of
| this act, and shall be entered 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 TOWN
! SHIP ASSESSORS
Sec. %. 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
flied electors of such township, town or
ward forming an election district, one
assessor for such township, town or
ward, or part of township, not inclu-
ded in any other election district.
Sec. "a. Each township assessor
shall give bond, and take the prescIi-
bed oath of Office, on or before the first
Monday after his election, and the town
ship clerk shall notify the county audi
tor thereof, and if the county auditor
shall receive no notice Of the quali6ca-
ton of the assessor,in any township, ward
or city in his county, on or before the
third Monday of April in each year, af-
ter such election, he shall consider such
Office vacant; or if there shall be, at any
time, or from any cause, a vacancy in
she Office of assessor, or ifthe assessor
of any township or ward. shall not have
proceeded to the discharge of the du-
ties of his Office before the third Mon
day of April in each year, the county
auditor shall forthwith appoint one or
more suitable persons. residents of the
county, to discharge the duties of asses
sor in such township or ward, as requiT-
ed in the fourteenth section of the act
to create the ofics of township assessor.
Sec. 25. The assessment of all per-
sonsl property, moneys and credits, in
vestments in bonds, stocks, joint stock
companies, or otherwise, and the valua,
ton of all lands and lots, and new struc-
tuYes which have not previously been
valued and placed on the duplicate,
shall be made between the second Mon
day of April and the second Monday of
May, annually and the assessor 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 of
residence or business of such person, a
written or printed notice, requiring such
person to make out for such assessor,
statement Of the property which hE
this act be is required to list, accompa-
MED with printed forms, in blank, of the
statements required of such persons;
and the assessor shall, at the time he
delivers such notice, and blank forms,
receive from such person, the statement
Of his or her personal property, moneys,
credits, investments in bonds, stocks,
Joint stock companies, or other
wise, 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.
Sec. 26 In every case where any
person shall refuse to make out and de-
liver to the township assessor. a state
ment of personal property, moneys and
credits, investments in bonds, stocks,
Joint stock companies, or otherwise, as
provided by this act, or shall refuse to
take and subscribe an oath or affirma
ton as to the truth of such statement,
or any part thereof, which he is by this
act required to verify by his oath or
affirmation. or in any case of the sick
ness or absence of such person, the as
SCISSOR shall, in every such case, pro-
ceed to ascertain the number of each
description of the several articles of
personal property, enumerated in the
seventh section dfthis act, and the val
ue thereof, the value of personal prop
erty subject to taxation, other than emu
merated 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 au
thorixed to examine on oath, or atfirma
ton, any person or persons whom he
may suppose to have knowledge Of the
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