The Democratic sentinel. [volume] (Cadiz, Ohio) 1852-1853, 1853-05-25
March II. 1858.
AN ACT

H W. v hA AN1
To amend The seventh, ~twenty-frst, anc
Z sixly-ninth sections Of an act e%ntitlec
ian act for lhe assessment and taxation
of all property in this state, and for levy
ing taxes thereon according 10 its truC
value in money" passed April 18Th
1855.
Hee,s 1. Be it enacted by the Genera
Assembly of the State of OHIO, That sec.
lions seven, tNenty-one, and sIxty-nlne, o.
the sct entitled ian act for the assessment
and taxation Of all prop,ry in this state.
and for the l~eSying'taxeS thereon according
70 its tue value in money!" passed April
IS, 1859, be and the same are hereby So a
nended as to read as follows
"Sec. I, Such statement shall truly and
distinctly set forth, first, the MN ber OF hor-
SEES and the value thereof; second, the mum
der of neat cattle and the value thereof;
third; Ihe number of mules and asses and
the value thereof, fourth, the number oil
sheep and the value thereof; fifth, the mum
Der Of hogs and he value thereof; sixth; ev-
cry pleasure carriage of whatsoever kind and
tie value thereof: seventh, the total value
of all other articles Of personal property
which such person is by this act required TO
list; Provided, that if such person shall ex-
hibit t6 the assessor the. animals or other ar
ticles of personol property above enumerated
ths value OF such properly so exhibited may
be omitted in such statement, and the asses
scr shall in such eases determine their val
ne without requiring the oath Of the person
making such statement as to the value there
of, and such person shall in that case be re-
qliEedf only. to make oath or affirmation to
the value of the remainder of the personal
property which he isrequired to list; eighth,
every gold and silver watch and the value.
thereof; ninth, ~every'piano forte and the val
ue lhereof; tenth, the value OF the goods
and merchandise which such person is re-
auired to list as a merchant; eleventh, the
value Of the property which such person is
required TO list as a banker, broker or stock
jobber; twelfth, the value of the materials
and manufactured articles which snch per-
Bonsis required TO list as a manufacturer;
thirteenth, the value of moneys and credits
required TO be- listed. including all book ac-
counts; fourteenth, the valne Of the moneys
invested in bonds, stocks, joint stock compa-
nies,o otherwise, which such person is by
this act required to list" ~.
Sec. 2. That the twenty-frst section of
said act be and the same is hereby SO amen
ded as to read as follows:-
Sec. 81. The president, secretary, or
principal accounting officer of every canal
or slack water navigation company, railroad
company, turnpike company, plank road
company, bridge company, insurance com
pany, telegraph company, or other Joint
- - To-
sock company, exceyt banking or other cor
porations whose taxation is specifically pro-
sided for in this act, for whatever purpose
they mar have been created, whether incor-
perated by any law Of this state or not,
shall list for taxation, verified by the oath
or affirmation of the person SO listing, all
she real and personal property, moneys and
credits of such company or corporation
within this state, at their actual value in
money, in manner following: In all cases
roturn shall be made to the several auditors
of the respective counties where such prop
erty may be situated; together with a state
ruent Of the amount of said property which
j. situated in each township, Incorporated
village, city or ward therein; the value of
all movable property shall be added to the
stationary and fixed property and realestate,
and apportioned TO such wards, cities, incor-
porated villages, or townships, pro rata, in
proportion to the value of the real estate and
liked property IN said ward, city, ~incerpora-
ted 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, Incorporated village or township. 1t
shall be the duty Of the accounting officer
aforesaid To- make return to the auditor of
state during the month of Mayo each year,
the aggregate amount of all property, real
and personal, by him returned 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 valua-
lions have been made. or that the property
Of the corporation or association has not
been listed, at its full value, or that it has
not been listed in the location where it prop
erly belongs, or in cases where no return
has been made to the county auditor, he is
hereby required to proceed 10 have the
same valued and assessed in the same man
ner as is prescribed d. in the several sections
Of this act regulating the duties of county
auditors; Provided, that nothing in this sec
ticn shall be 30 construed as to tax any
stock or interest in any joint stock sompany
held By the state of Ohio; Provided, that
avery akefcy Of an insurance company in
sufpcFatsd by the authority of any other
spats Or government, shall return to the au-
ditor Of the county in which the office or a.
gency 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 subjectto the samera,e of taxa
ton, for ell purposes that other personal
property il subject to at the place where To-
GATED
See. ;, That section SIXTY nine of said
act, he and the same is so ameuded as to
read Is follOws:-
stSes. 60. The commissioners Of each
county shail. ct their March on at their June
sassien. ~enE.ally. determine on the amouni
b rsissd for ordinary county purposes,
FOR bsilges. for public buildings, for the
support f the poor. and for interest and
principal en- the spznty debt. The commits
Sstonefss Aossvsr, thalL. sss forth upon
fhs record " proceedings the smount
10 As raised &f sscA Of she above de-
Gnad paspossa. The sounsy sadisor shall
carefully ssceFtAin the mss aHOnnt aollesssd
I'll each purpose under said levy; and il
shaIt not be Lawful 10 use any epec6a fund