The Ashland union. [volume] (Ashland, Ashland County, Ohio) 1854-1868, 1857-07-08
No. I52.1 AN c

To amend the forty sixth section Of ar
act entitled IAN act for the assessment
and taxation of all property in thi;
state, and for levying taxes thereon ac-
cording to its value, in money" passed
April l3, 1852.
SEC. L. he Il enacted by the General
assembly of tie STATE eff 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 Is,
1852, be SO amended as to read as follows:
Section 46. That the county auditor, if he
shall havc reason to believe, or be inform
ed that any person has given to the Asses
sor a false statement of the personal
property, moneys or credits, Investments
in bonds, t 'cks, joint stock companies, or
otherwise, or that the assessor has not re-
turned the full amount required 20 be lis
ted in his ward or township, or has omit
ted or made an erroneous return of any
property, moneys or credits, investments
in bonds, stocks, 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 as
SCISSOR, and to charge such persons on the
duplicate with the proper amount Of tax
es to enable him to do which, he is here
by authorized and empowered to issue
compulsory process, and require the
attendance of any person or persons
whom be may suppose 10 have a knowl-
edga Of the articles, or value of the per-
sonal property, moneys or credits, invest
ments in bonds, stocks joint stock compa-
mics, or otherwise, and examine such per
son or persons, on oath or affirmation, in
relation to such statement or return and
it shall be the duty of the auditor in all
such cases, to notify every such person,
before making the entry OF the duplicate,
that be may have au opportunity of show
ing that his statement or return OF the
assessor was correct ; and the county au-
ditor shall, in all such cases, file in his
Office q 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, Civ
en- 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 fai c statement,
shall be liable for and pay all costs and
expenses that may be incurred under the
provisions OF this act and the same fees
AID costs shall DC allowed and paid as is
now or nay be allowed By law, FOR similar
services, and if MT paid may be collected
before any justice Of TIE peace Of the
proper county, by suit in the name OF the
coruty commissioners, but in all cases
uader this act where the statement shall
&c found correct, and no intention to
evado tho payment OF taxes, the costs and
expenses incurred under this act shall be
paid out CT the county treasury Of the
proper county, on the order Of the county
auditor.
SEC. 3. That the forty sixth section
OF the act to which this is an amendment,
BE- aad the same is hereby repealed. This
act 20 take effect and be in force from and
after its passage.
JOSEPH TRUESDALE,
Speaker of tie House OF Reps pro ten.
THOMAS Il. FORD,
President of the Senate.
April 16, 1857.