The Wyandot pioneer. (Upper Sandusky, Ohio) 1853-1868, 1857-05-21

[No. l52. AN ACT
To amend the forty section of an
| act entitled an act for the assessment
and taxation of all property in this
State, and for levying taxes thereon
according to its value in money, pass
ed April IS, 1852
SECTION l.. Be 1t enacted 6y the Gene
raj assembly Of the State of Ohio, That
the forty-sixth section of the act entitled
an act for the assessment and taxation of
all property in this State, according to its
true value in money. passed April 18th,
1852, be SO amended IS to read as fol-
lows: That the county auditor, if he
shall have reason to believe, or be inform
ed that any person has given to the as
SCISSOR 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 to be
listed in his ward or township, or has
omitted or made an erroneous return of
any property, moneys or credits, invest
ments in bonds, stocks. joint stock com
panies, 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
oftaxes 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 knowledge of
the articles. or value of the personal pro-
perty, moneys or credits, investments 10
bonds, stocks, joint stock companies, or
otherwise, and examine such person OF
persons, on oath or affirmation, in rela-
ton to such statement or return; and it
shall be the duty ofthe auditor in all such
cases, to notify every such person, be-
fore making the entry on the duplicate,
that he may have an opportunity Of show
ing that his statement or return to the.
assessor was correct; and the county au-
ditor shall. in all such cases, file 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 assessor, without the
written assent of the auditor of state.
given on a statement of facts submitted
by the county auditor.
SEC. 2. That in all cases in which
any person shall make a 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 paw all
costs and expenses that may be incurred
under the provisions of this act and the
same 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 proper county. by suit in the
name of the county commissioners, but
in all cases under this act where the state
ment shall be found 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 treas
ury of the prorer county, on the order of
the county auditor.
SEC. 8. That the forty sixth section
of the act to which this is an amendment,
be and the same is hereby repealed. This
act to take effect and be in force from and
after its passage.
JOSEPH TRUESDALE,
Speaker pro tenn, of the
House of Representatives.
THOMAS Fl. FORD,
President of the Senate.
April 10th, 1857.