The Belmont chronicle, and farmers, mechanics and manufacturers advocate. [volume] (St. Clairsville, Ohio) 1848-1855, 1853-04-15

,oration or hssociston has not been listed at il
nl value, ortbat II hbsnot been listed in the locs
ION where II properly belongs, or in case whrt
10 return has been made 10 the county nudito,
&c is hereby required 10 proceed TO have ,L,
,imo valued and assessed IN the same name
sis prescribed in the several sections Of tti
| ct, regulating the duties Of county auditor,
provided, that nothing in this section shall be 8,
construed US TO tax any stock or interest in an,
oint-stock company held by the State of Ohi5
aud provided, that every agency Of any insur
incc company, incorporated by the sutbority o
| tny other State or Government. shall return e
the auditor OF the county in which tho Office o
such company may be kept IN the month Of Nny
annually, the Amount oftbe.s gross ,reecipts o
such agency, which shull be entered upon the
tax list Of the proper county, and subject to tt
same rutco Of taxation for all purposes, that 9th
er personal property is subject TO at the place
! where located.
Section % prescribes the mode Of ascertain.
ing the taxable property OF the Ohio Life Insur
snce and Trust Company.
| Powers and Duties of Township Assessors.
| Sec. 20. In each township, town and wnrd in
| this State, forming an election district, tb, re
shall be elected on the first Monday of April, an.
nually, by the qualified electors Of such town.
'hip, town or ward, forming an election district,
one assessor Tor each township towpor ward or
part of II township, not included in any other
election district.
| Sec. 81. Each township asscssor shs1l rive
bond, aud take the prescribed oath Of Office on
before tho first Monday after his election, "a nd
the township clerk shall notify the county audi.
tor thereof and il the county auditor shall re.
| coiVe no notice Of the qualification Of the asses.
sor, 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 ii there shall be, at any time,
or from any cause, vacancy in the Office Of as.
SCISSOR, or ifthe assessor of any township or ward
shall not have proceeded TO the discharge Of the
duties Of his office befote the third Monday 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 assessor in such township or ward,as required
in the fourteenth section Of the act TO create the
Office Of townshs assessor.
Sec 25. The assessment OF oil personal prop-
erty, 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 vau.
cd and placed on the duplicate, shall be made
between the second Monday Of April and the SC.
cnnd Monday Of May, annually; and the asses.
sor of each township shall, OH or before the first
day of May, annually, leave with each person
resident in his township, of full age, not a mar.
rcd woman, or insane person, or at the office, &C.
tua, place Of residence or business of such per.
son, written or printed notice, requiring such
person TO make out for such nsscssor, a state.
inert of the property which by this act heis re.
quircd to list, accompanied with printed forms,
IN blink, of the statements required Of such per
sons, aud the assessor SHALL at the time he de-
livers 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 otherwise, yer.
flied by his oath, unless such person shall require
fnrthcr time to make out such statement, in
which case he shall call 70. such statement be-
fore the second Monday of May.
See. 26. In every case where any person shall
refuse TO make out and deliver to the township
assessor, statement of personal property, mo.
ncys and credits, investments in bonds, stocks,
ont stock companies, or otherwise, as provided
by this act, or shall refuse to take and subscribe
an oath or affirmation, as to the truth Of such
statement, or any part thereof, which he is by
this act required to verify by his oath or attrma
ton or in case of the sickness absence ofsuch
person, the assessor shall, in overy such case,
proceed to ascertain the number Of each dcscrip
ton Of the several articles of personal property,
enumerated in the seventh section of this act,
and the value thereof; the value Of personal pro-
perty subject To taxation other than enumcrat. !
ed articles aud the value Of the moneys and cred |
its, investments in bonds stocks, and joint stock
companies. or otherwise. of which u statement
shall not have been made to said assessor az q. |
him to do so, he is hereby authorized to exam
inc on oath, or affirmation, any person or persons
whom he may suppose to have knowledge Of
the articles or value Of tho personal property,
moneys, credits, investments in bonds stocks,
joint stock companies, or otherwise, which the
person so refusing, or absent, or sick, was reQui-
red to list
SEC. %. In all cases in which the township as
are required, in consequence OF sickness, or
absence OF the person whose duty it is TO make out
statement OF personal property, moneys, credits. in
in bonds stocks Joint stock companies
or in consequence of his neglect rofu
snl to make to be to such state nent TO
ascertain the several items and value of such per.
sonal property, moneys, credits, investments III
bonds, stocks, JOINT stock companies, or se;
it the shall be unable obtain positive evil
dence OF the items and value OF such property, mon
eys and credits he shall return such articles and val
ue as, from general reputation and his own knowl-
edge OF facts and circumstances, he believes 10 be
correct list OF the articles and value 81 such proper
y moneys and credits, Investments in bonds, stocks,
joint stock companies, or Otherwise, that such per-
son would he by this act required TO list.
STc. ~. Each township assessor shall, on or be.
fore the second Monday in May annually, make out
and deliver to the auditor Of his county, III tabular
form and alphabetical order, list or fists of the
names OF the several persons, companies or corpora
tions, in who names any personal proplrIy, mon
eys, credits, investments in bonds stocks, JOINT stock
companies, or otherwise, shall have been listed in
lis township, and he shall enter separately in ap.
Coiuilils opposite caCl name,
gate value OF the several species Of personal property
enumerated in the seventh section OF this act, at
tested by the person required 10 list the snne as
determined by the assessor, making separate lists OF
persons residing out Of any incorporated town, and
ofpersons who residents of incorporated town.
the columns shall be accurately added up; and in
every where any person whose duty il is to list
any personal property, moneys, credits Investments
in bonds stocks, joint stock companies, otherwise
for taxation, shall have refused TO list the same when
called for thut purpose by the assessor or to take
and subscribe an oath or affirmation, IN regard TO
the truth OF his statement OF personal property, mon
eys, credits, investments in bonds stock joint stock
OF otherwise or any part thereof, when
required by the assessor; the assessor shall enter op
posile the name of such person. in an appropriate
column, the words "reas TO list" or refused to
swear" and in every such where any person
required to list property for taxation, shall have been
absent unable from sickness, TO list the same, the
assessor shall enter opposite tho name OF such per-
son, in an appropriate column, the word absent or
sick"
SEC 30. Each township assessor shall, at the time
he is required by this act to make his return OF taxa
BILE properly to the county auditor also deliver TO him
all the statements oi property, which he shall have
received from persons required 70 list the same ar
ranged in alphabetical Order and the auditor shall
carefully preserve the in his office Tor one year
Src 81. Each iownshipassessor shall, annually,
at the time of tAkinp list of pprsonal ntoperty nlso