M'arthur Democrat. (McArthur, Vinton County, Ohio) 1853-1865, 1857-05-14
April
AN ACT
1881

To amend the forty.siXtlI section Of an ac
entitled all act for the assessment and
taxation of all property in this state, and
for eyying taxes thereon according to its
value, in money, passed April l3, 1852.
SECTION |. BE IL enacted by the Gen
eraI Assembly Of The State Of ohio, Thai
the lorty.sixth section of the act entitled
an act for the assessment and taxation of all
property in this state, according to its true
value 10 money, passed April l3, 1859, be
so amended as to read as follows: That
the County Auditor, if he shall have reason
to believe, or be informed that any person
has given to the assessor q false statement
OF thu personal property, moneys or credits
investments in bonds, stocks. joint stock
companies, or otherwise, or that the asses
sor has not returned he full amount required
to be listed in his ward or township. or ha:
omitted or made an erroneous return Of any
property, moneys or credits, investments in
bonds, stucks, Joint stock companies, or
otherwise, which are, BY law, subject to tax
alton, shall proceed at any time before the
final settlement with the County treasurer,
charge such persons on the duplicate with
the proper amount of taxes to enable him
to do which, he is hereby authorized and
empowered TO Issue compulsory process,
and require the attendance Of any person or
persons whom he may suppose to have a
knoweJg &c of the articles, or value OF the
personal property, moneys or cred Is, in.
vestment in bonds, stocks, JOINT stock COM
panies, or otherwise, and examine such per-
son or persons, on oath or affirmation, in
relation TO such stateme ut or returh anu it
shall be the duty OF the auditor in al, such
cases. to notify every such person. before
making the entry on the duplicate, that he
my have an opportunity OF showing tnat
his statement or return of the assessor was
correct and the county auditor shall, in all
such casts, file in his office a ST ,tement OF
the facts or evidence upon which he made
such correction but he shall. III no case,
reduce the amount returned by the assessor
without the written assent oil the auditor OF
state, given on statement OF facts submit
ted by the county auditor.
SECTION 2. That in all cases In which
any person shall make false statement Of
the amount of property for taxation, to evade
the payment of taxes in whole or in part,
the person making such false statement,
shall be liable for and pay all CO IS and eX-
penSes that may be incurred under the p'o-
VISIONS OF this act and the saue lees and
costs shall be allowed and pid as is now or
may be allowed by law, for similar services,
and il not paid may be collected before any
justice OF the peace of the proper county, by
suit in the name OF the county commission
ers, but in all cases under this act where the
statement shall be lound correct, and no in
tention to evade the payment of taxes the
costs and expenses incurred under this act,
shall be paid out of the county treasury Of
the proper county, on the order Of the conn.
ty auditor. ..
SECTION 8. That the forty-siXth sec
tion of the act to which this is an amend
ment, be and the same is hereby repealed.
This act to take effect and be in force from
and afier its passage.
erq JOSEPH TRUESDALE,
Speaker pro TEN OF The House OF Represen-
tatves.
THOMAS II. FORD,
President of the Senate
April l6, 1867.