The Kalida venture. [volume] (Kalida, Ohio) 1841-1865, 1854-06-09

class lind q, zoe, 2d Soc, 3d26c., sol
ench 500 valuation, The Sheriff wa:
decaJed collector; for gvioglalse list o
fhnds By owner Of wrongly CHASING lhom
|apennlly Of adoublc tax was imposed
The tax was made perpetual lien Oh
land. III 1905, the law Cor county lev
les was changed to include houses o.
| $l0O value. The lists given 10 The As,
SCISSOR were 10 be given under oath or az
firmaton, under penalty Of fourfold tax il
wrongfully given in The uppraIsmenI
of property was made by appraisers ap,
pointed from islsgiven in by owners
The collectors receiving ten per cent. for
tollection of laxes.s Ia 1906, the only
material change made in county leyies
was TO permitlhe County Commissioners
! to determine whether it should be col,
lec!ed byfa county collector or the town
ship lister (AssessoD in each township,
aud giving ihemibe power TO appoint
county collector, if they saw I'll, allowing
$l,25 per day 10 the Township Listers
(Appraisers) while makiDgout their lis,s.
The levy on Lands for this year was for
ist class land 90c., I'd do. Csc, land Sd
do. 40c. per hundred acres The Stote
was divided into six collection districts
for the assessjnentand collection Of The
taxes on nLnresident land>holdcrs; the
six collectors TO be appointed by john
ballot of the General Assembly. Pro.
vision was made that half Of The tax
on Lands should be paid into The County
Treasures Of Of The several connties,ih the
balance went TO the State; owners Of
lands in different cohntias were permitted
10 pay'tax on all tlicir lands in the State
in tho County in which they resided, the
tax on which was oppoTtioncd TO the sey-
eral counties where The same was owned
The law Of 1903 fixed .ne rate Of levy
on lands al SLIGO for lst class land, ID
DO Toe; Sd do al so cents per 100 acres.
In 1909 it was provided that third Of
The taxes levied on land should be paid
10 the counties for the use thereof
In 1910 the rate was fixed at 81 ,25
for lst class land; I'd do $l00; Sd do
65c. per 1G0 acres. A person TO list or
assess tho real property Of individuals
was appointed in each county, who took
from each proprieiora list ofIands, which
he was empowered to receive under onlh,
form for which was provided Penalty
for refusing 10 list: all lands 10 be classed
as first rate and faxed double. 100 per
cent. penalty charged on delinquent lands.
In 1912, an uct to amend The act regul-
alng county levies was passed exempling
all houses irom taxation and providing
that no lots taxed for comfy purposes
should be taxed under the law regulating
tax on lnnds, and that where no chat!els
were found belonging TO party charged
with county taxes his lots should be ad-
verised and sold. In 1914 It was pros
vided that houses on town lots and "bet-
termenls' should be taxed; and where
the tax on lots should be sufficient for
county purposes, together with the I'D of
the land tax, horses and cattle should he
exempted from taxation, except fer town
ship, road and poor purposes. Mer-
chants and Pedlars' licenses, SIS 90
Ia 1915, the rate Of land INK was: Isl
class $3.50; Cd do $2,6S; Sd do $l,7s
per e,-l.th Of the tax levied to be ap-
piled for county purposes.
In 1916, the tax on lst class land was
1915; 2d.$3;3d,$2,pcr 100 acres, with
proviso for reduction in case the U. s.
shall cease TO demand direct tax from
the State. The Auditor or County Com.
mlssiuners were authorized 10 change the
rate Of land valuation on evidence so
requiring change. 9Th oil The tax on
lands appropriated for county purposes.
Officers neglecling and refusing to carry
out and effactuate the true meaning OF
the law liable TO fine of $1,000 for
each offence. In the law regulating
County levies, horses and cattle, three
years old, were again made taxable
Horses, mules, &c, 30c, per head; cat-
lie l0c. do; other property not exceed>
ing 5 mills ON The 500 appraisement. In
1877, lst class land was charged $3 500;
ID do. $2,00; Sd do. $3.50 per 100
acres; and one,ffih OF the land tax ap,
propriated for county purposes. In 1918
lst. class land was charged $500; "a
do. $l.50; 81 do $l,50per 100 acies.
In 1919, county levies permitted the
exemption ofimproyements on town-lots
from taxation; retailing foreign merchan>
die other than the growth or manufac>
ture Of the u S. without license, which
should not be less Than $40 nor more
Than 500, subject toa penalty OF $l00
fot each offence. The land levy. for the
year was lst class $l,50; I'd do. $l,00,
and 3D. do. SOC. for each 100 acres.
ae BANK TAXATION.
This year also the lst bank tax / have
noticed was levied on the U. s. Bank,
charging each branch tax Of $4,000
and every other unauthorized bank $l0,.
000 The otficerof State entered the
vaults of the branch at Chillicothe and
levied and took the proceeds due the
State, 100000, and deposited il in the
Stale Treasury. Tie Bank resisted BY
by injunction, and in 1924 was
successful againsrthe State ,--,he U. S.
Supreme Courtdecidng the law uncon,
stilutional Raforei hn;vevrrl tha deci.