Holmes County Republican. [volume] (Millersburg, Holmes County, Ohio) 1856-1865, 1857-06-25
Lans Of Chic.
AN ACT,

AN ACT,
To amend thu forty sixth section of an act enti-
tied an act for the assessment and taxation of
all property In this state and for levying tax
Is thereon according to its true value, In mo-
Aey, passed April Is, 1852.
Section j. Be Il cnaced By the General as
send6y of the State of Ohio, That the ,orty-
sixth section ofthe act entitled an act Tor the as
sesment and taxation of all properly III lis
state, according to its true value IN .noAe.,
passed April Is. 1852, be so amended as TO read
as foIlowl. That the county auditor if he shall
have reason In believe, or be informed that any
persou has given to the assessor a false state
nept of the personal property, moneys or cred
its. Investments in bonds, stocks, Joint stock
companies. or otherwise, or that the assessor has
not returned the full amount required to be list
ed in his ward or township. or has omitted or
made an erroneous return of any property, mo-
neys or credits, inyeHtmen.s in bonds, socks,
joint stock companies, or otherwise, which are
by law subject to taxation, shall proceed at any
time before the final settlement with the county
treasurer, to correct the return of the assessor,
and to 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 at
tendance OF any person or persons whom he
may suppose TO have a knowledge of the arti-
cles, or value of the personal property, moneys
or credits, investments in bonds, stocks, Joint
stock companies, or otherwise, and examine such
person or persons on oath or affirmation, in re-
lation to such statement or return; and it shall
be the duty of the auditor in all such eases, to
notify every such person, before making the en-
try on the duplicate, that he NAV have an op-
portunity of showing that bis statement or re-
turn of the assessor was correct; and the county
auditor shall, in all such cases file in his office
a statement of the facts or evidence upon which
he made such correction; but he shall, in no
case, reduce the amount returned by the asses
sor, without the written assent of the auditor
OF state, given on a statement of acts sub
mitted by the county auditor.
Sec. 2. That in all cases in which any per-
son shall make a false statement of the amount
Of property for taxation, to eyade the payment
of taxes in whole or in part the person making
such false statement, shall be liable fer and pay
all costs and expenses that may be incurred un-
der the provisions of this act and the same fees
and costs shall be allowed and paid asi 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 proper county, by
suit In the name Of the commissioners, but in all
cases under this act where the statement shall
be be found correct, and no intention TO evade
the payment OF taxes the cost and expenses in
cured under this act, shall be paid out of the
county treasury of the proper county, on the or
der Of the county auditor.
Sec. 3. That the forty-sixth section of the
act to which this is an amendment, be and the
SAME is hereby repealed. This act totake effect
and be in force from and after its passage.
JOSEPH TRUESDELE,
Speaker, pro. tenn, of House Of Representatives,
THOMAS q. FORD,
President of the Senate.
Columbus, April 16, 1857.