Fremont journal. [volume] (Fremont, Sandusky County [Ohio]) 1853-1866, 1853-05-14
LAWS OF OHIO
No. Ie I
AN ACT

49, eHehu VIC seventh, tWenty-HrSt ana sixty
ninth sections of an act entitled IAN act for
the assessment and taxation of all property
In this state, and for levying taxes thereon
1 according to It's true value in money" pas
I sed April 18th, 1852
Sec. l. BE IL enacted by tile General As-
emily Of the State of Ohio, That sections
seven, twenty-one, and sixty. nine, of the act
entitled an act for the assessment and taxa
ton OF all property in this state, and for levy
ing taxes thereon according to its true value
In money" passed April Is, 1852, be and the
same are hereby SO amended as to read as
follows
Sec. z. Such statement shall truly and
distinctly set forth, first, the number Of hor-
ses and the value thereof second, the num-
Der of neat cattle and the value thereof :;
third the number of mules and asses and the
value thereof fourth, the number of sheep
and the value thereof fifth, the number of
hogs and the value thereof sixth, every
pleasure carriage of whatsoever kind and the
value thereof seventh, the total value of all
other articles of personal property which such
! person is by this act required to list Provi-
ded, that if such person shall exhibit to the
assessor the animals or other articles of per-
! sonal property above enumerated, the value
OF such property so exhibited may be omitted
In such statement, and the assessor shall in
such cases determine their value without re-
curing the oath of the person making such
statement as to the value thereof, and such
person shall In that case be required only to
make oath or affirmation to the value of the
remainder OF the personal property which be
is required to list eighth, every gold and
silver watch and the value thereof ninth,
every piano forte and the value thereof
tenth, the value of the goods and merchan-
dIse which such person is required to list as
merchant ; eleventh, the value of the prop
erty which such person is required to list as a
banker, broker or stock jobber twelfth, the
value of the materials and manufactured arti-
cles which such person is required to list as a
manufacturer thirteenth, the value of mon
eys and credits required to be listed, nclu-
ding all book accounts ; fourteenth, the value
OF the moneys invested in bonds, stocks Joint
stock companies, or otherwise, which such
person is by this act required to list"
Sec. 2. That the twenty first section of
said act be and the same is hereby so amend
ed as to read as follows -
"Sec 81. The president, secretary, or
principal accounting officer of every canal or
slack water navigation company, railroad COM
pany, turnpike company, plank road company
bridge company, insurance company, tele
graph company, or other joint stock company,
except banking or other corporations whose
taxation is specifically provided for in this act
for whatever purpose they may have been
created, whether incorporated by any law of
this state or not, shall list for taxation, verified
by the oath or affirmation Of the person so
listing, all the real and personal property,
moneys and credits Of such company or cor
poration within this state, at their actual value
in money, in manner following In all cases
return shall be made to the several auditors
OF the respective counties where such property
may be situated, together with a statement
OF the amount OF said property which is situa-
ted IN each township, Incorporated village,
city or ward therein the value of all nova.
Bile property shall be added to the stationary
and fixed property and real estate and appor-
toned to such wards, cities, incorporated vii
lagos, or townships, pro rata, in proportion to
the value of the real estate and fixed property
in said ward, city, Incorporated village or
township; and all property so listed shall be
subject to and pay the same taxes as other
property listed in such ward, city, ncorpora-
ted village or township. 1t shall be the duty
OF the accounting officer aforesaid to make re-
turn to the auditor ofstate. during the month
OF May, OF each year, the aggregate amount
of AL property, real and personal, by him re-
turned as required by the provisions of this
act to the several auditors of the respective
counties in which the same may be located
If the county auditor, to whom returns are
made, IS OF the opinion that false or Incorrect
valuations have been made, or that the prop
erty OF the corporation or association has not
been listed at It's full value, or that it has
not been listed in the location where it prop
ery belongs or in cases where no return has
been made to the county auditor he is here
by required TO proceed to have the same val |
ued and assessed in the same manner as is !
prescribed in the several sections of this act
regulating the duties of county auditors; Pro
vided, that nothing in this section shall be so
construed as TO tax any stock or interest in |
any joint stock company held by the state of
Ohio; Provided, that every agency of an in |
surance company Incorporated by the authori
ty of any other state or government, shall re-
turn to the auditor of the county 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 subject to at the place
where located"
Sec. 8. That section sixty-nine Of said
act, be and the same is so amended as to
read as follows
"Sec 90, The commissioners of each
county shall, at their March or at their June
session, annually, determine on the amount
to be raised for ordinary county purposes, for
bridges for public buildngs,for the support of
the poor, and for interest and principal on the
county debt The commissioners, however
shall set forth upon the record of proceedings
specifically the amount to be raised for each |
of the above defined purposes The county
auditor shall carefully ascertain the net
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