Belmont chronicle. [volume] (St. Clairsville, Ohio) 1855-1973, 1857-06-25
LAWS OF OHIO.
Published by Authority.
AN ACT

AN ACT
To amend the forty sixth section of an act enti
tied an act for the assessment and taxation OF
all property in this State, and levying taxes
thereon according to its value, in money, passed
April 13, 1852. u
SECTION. l. Be it enacted By the General Assem-
bly, of the State of Ohio That the forty sixth Sec
ton of the act entitled an act for the assessment
and taxation of all property in this State, accor-
1852, De so amended as 10 read as follows: That
the county auditor, if he shall have reason to be-
lieve or be informed that any person as given to
the assessor false statement of the personal
property, moneys or credits, investments in bonds,
stocks: Joint stock companies, or otherwise, or
that the assessor has not returned the full amount
required 10 be listed in his ward or township, or
has omitted or made an errenenous return of any
property, moneys credits, investments In bonds,
stocks joint stock companies, or otherwise, which
are. by law, subject to TAXATION shall proceed al
any time before the final settlement with the
county treasurer, to correct the return OF the
SCISSOR, and TO charge such persons the duplicate
with the proper amount Of taxes; TO enable him TO
do which, ne is hereby authorized and empowered
10 issue compulsory process and require the atien-
dance OF any person or persons whom he may sup
pose to have knowledge of the articles, or value
OF the personal property, moneys or credits, in
vestments In bonds, stocks, joint stock companies
or otherwise. and examine such person or peIsons
on oath or affirmation, in relation TO such state
ment return; and it shall be the duty of the au
dlor in all such TO notify every such person
before making the entry on the dup icate, that he
may have an opportunity OF showing that his
statement or return of the assessor was correct;
and the county auditor, shall in II such cases ile
IN his Office statement OF the facts or evidence
upon which he made such correction; but he shall,
in no case, reduce the amount returned BY the as
sessor without the written assent OF the auditor OF
state, given on statement OF facts submitted. by
the county auditor.
SEC. 2. That in all cases in which any person
shall make false statement Of the amount of
property Tor taxation to evade the payment OF tax
in whole or in part. the person making such false
statement, shall be liable for and pay al costs and
expenses that may be incurred under the provi-
sions OF this act and the fees and costs shall
be allowed and paid as Is now or may be allowed
by law, for similar services, and if not paid may
be collected before any justice of the peace of the
prooer county, by suit in the name of the county
eommlssloners but in all cases under this where
the statement shall be found correct, and no in
tentlOn TO evade the payment of taxes the costs
and expenses incurred under this act, shall be paid
out oil the county treasury the proper county on
the order OF The county auditor.
SEC 3. That the iorty-sixth section of the act to
winch this Is al amendment, be ana the same is
hereby repealed. This act 10 take effect and be in
force from and after its passage.
JOSEPH TRUESDALE,
Speaker pro. tenn, OF the House ofRepresentatives
THOMAS H. FORD,
April 10Th, 1851. President of the Senate
AN ACT
To amend the first and second sections of an act
entitled IN act regulating descents, and the dis
ulbutlon OF personal estates, passed March II,
1853.
SECTION |. Be it enacted by the General Assem-.
by Of tie State of Ohio, That the first section OF
the act entitled ian act regulating descents and
the distribute of personal estates, "pasSed March
IA 1888, be amended as to read as follows: Sec
tlcn !. That when any person shall die intestate
having tlle or right to any real estate or inheri-
tance In this State, which title shall have come 10
such inestate by descent or DEVISE or ceed of gift
from any ancestor, such estate shall descend and
pass in palcenary, 10 his or her kindred in the fol-
lowing course:
First-To the chi dren of such intestate, or tbeir
| legal representatives;
Second-lf there be no children, or their legal
representatives living the estate shall pass TO and
vest in the husband wife rect OF such intestate
during his or her natural life;
Ihlrd-f such lntestate leave no husband OF
vile relict OF himself herself, at the death OF
such relct the estate shall pass TO and vest in the
the brothers and sisters OF the intestate who NAV
be ofthe blood oil e ancestors from whom the in.
testate came. or their legalrepresenatves, wheth-
er such brothers and sisters be OF the whole or hall
| blood OF the intestate:
Fourth If there be no brother or sisters of the
intestate, OF the blood of the ancestor from whom
the estate came, their legal representatives and
II the estate came by deed or gilt from an ances.
tor who may be living, the estate shall ascend to
| such ancestor;
Fitth-lfth ancestor from whom the estate came
be deceased the estate shall pass 10 and vest in
the brothers and sisters OF such ancestor or theil
| legal representatives and for want OF such broth.
and sisters their legal representatives TO the
brothers and Sisters OF the mtestate ihe halbood
their legal representatives though such brothers
and sisters he OF the blood OF the ancestor from
whom the estate came;
Ssxth-lI there be no brothers and sisters of the
ines;ate their legal representatives. the estate
shall pass to the of kin 10 the inestate oftbt
blood Of the ancestor from whom the estate came
SEC 2. That section two ofthe act 10 vii ich thi
Is amendatOry be so amended as to read as follows
Section ?. That il the estate come not by descent
devise or deed OF gift 1t shall descend and pass a:
| follows:
First---To the children of the intestate anC
their legal representatives.
| SecOnd--lf there be no children or their lega
representatives, the estate shall pass and be yes
ted in the husband wife relict of such intestate
IhIrd---lt such intestate leave no husband o.
| wife Telict OF himself or herself the estate shal
pass to the brothers and sisters of the intestate
the whole blood and their legal representatives,;
tourth--lt there be no brothers or sisters o the
intesrate OF the whole blood, or their legal repre-
sentauves; the esIae sha II pass the brothers anc
sisters OF the half blood and their legal representa-
| tives;
tith--lf there be no brothers or sisters ofthe in
testate of the half blood or their legal represen ta
ves the estate snail ascend TO the father; if the
| father be dead then to the mother:
Sixth the father and mother be dead. the es.
tate shall pass TO the next OF kin to and of the BLOOD
| oil the intestate
| SEC. 3. That sections one and two of the act 10
which this act is an amendment be and the same
are hereby repealed.
Sec. 4. This act shall take effect and be in force
from and after its passage.
N H. VAN WORRIES,
Speaker of the House of Representatives.
THOMAS Fl FORD,
President of the Senate