Western Reserve chronicle. [volume] (Warren, Ohio) 1855-1921, 1857-06-10
mo. 1871 AN ACT

To amend the foTty-siKih section Of an act entitled an
act To- the assessment and TAXATION ofall property in
this state, and lor leyyins taxes thereon according to
is value in money, passed April j, l-J2,
SECTION /. Be it enacted by the General Assembly Of
the Stale Of ohio, That the iody sixth section of the act
entitled an act Tor the assessment and taxation OF all
property n this state, according 10 its lrue value in mon
ey, passed April -, lS52, be so amended Is TO read as
follows Thatthe county auditor, il be shall hsye rea-
son TO believe, or be Informed that any person has given
10 the assessor a false statement O!the personal property
moneys or credits, Investments in boals, stocks, joint
stock companies, or otherwise, or that the assessor has
not returned the full amount required 10 be Listed in his
ward OF township, OF has omitted or made an eT0neo Is
return OF any property, moneys or credits, insestmen.s
in bonds, stocks, Joint stock companies, or 1ihsrNiss,
which are BY law, subject TO taxatou, shall proceed AZ
any time before the nnal settlement with The county
treasurer, TO correct the return OF the assessor, and to
charge such persons on the duplicate with the proper
amount Ct taxes; to enable him to do which, ne "a. here
by authorized and empowered to issue eempulsory DO
cess, and reqHIre The attendance o. any person or perscas
whom he may suppose to have a kn0wledge Q. the articles
or value OF lie personal properly, moneys or credits, in
veStnsenis IN bonds, .tOeSs, joint stock companies, OF
otherwise, aud examine such person or persons, on oath
or Affirmation, in relation 10 such statement OF return;
and II shall DC The duty o: the auditor in all such cases,
TO notify every such person. before making the entry Gu
the duplicate, that he NAV have an opportunity OF show
Ing thai his statement or return OF the assessor was cor
rect; and the eoanty auditor shall, in all such cases, file
IN his cdce a statement OF the facts or evidence upon
which he made such corrections; tut he shall, in no case
reduce the amount retained By the assessor. without the
written assent Of The auditor OF state, given on 4 STATE
Rent offsets submitted b. the county auditor
SIC. . That IN all eases in which any person shall
make a false statement OF the amount Of property Tor tax
alton, 10 evaGe the payment of taxes IN whole or IN part,
the person making such false statement, shall be liable
for and pay III costs aud expenses that may BE- Incurred
unGerike proyIsiOrs OF this act ana the same fees AMI
costs shall ie allowed sna paid as is now or may be
allowed by law, Tor similar services, and ii no; paid may
be collected before any justice ofthe peace Of the proper
county, by sait IN the Hane o the county commissioners
bat in all cases underthis act whore The statement Shall
be found correct, and no intention to esade the payment
Of taxes the costs and expense, incurred unIer this act
Nnnf he uVfl mi Of the Qgufv tnaa.uFv nj Tire nr0par ]
county, on the o. der OF I5e county aIdiior.
SEC. ;. That the forty-sixth section OF the act 10 which
this is an amendment, be and the sans Is hereby repeal !
This act to take effect and be in force fom AMI al
tsE its passage.
JOSEPH T~RUESDALE,
Spsaker of the House OF Representatives pO ten.
THOMAS FtGRD. I