Delaware gazette. [volume] (Delaware, Ohio) 1855-1886, 1858-05-07
Laws of Ohio.
PUBLISHED BY AUTHoRITY.1
+ No. 54.l AN ACT


ty-eight and sixty, of an act entitled
Gan act for the assessment of tax
alton of all property in this State;
and for levying taxes thereon, accor-
ding to its true value in money pas
sed April 3rd, 1852.
Section L. Be IL enacted 5y the Cen
exai AsseRs6fg Of the State of Ohio,
That section twenty-five Of an sct en-.
titled an act for the assessment and
taxation of all property in this state,
and .or levying taxes thereon accord
ing to its tru value in. money, be a.
mended so as to read as follows: Sec.
%. The assessment of all personal
property, moneys and credits, favess-
ments in bonds, stock, joint stock com
panies or otherwise, and the valuation
of all lands and lots, and new struc-
ture which have not previously been
valued and placed on the duplicate;
shall be made between the second Mon
aay of April and the third Monday of
May annually, and the assessor of each
township, shall on or before the first
Monday of May annually leave with
each person resident in his township,
of full age, and not married woman
or insane person, or at the Office, usual
plaee of residence or business of such
persons. written or printed notice, re-
quiri2g such person to make ont for
such assessor, statement of the prop
erty which by this act, he is requir d to
list, accompanied with printed forms in
blank of the statement required Of such
persons; and the assessor shall, at the
time he delivers such notice and blank
forms, receive from such persons the
statement of his or her personal prop
erty, moneys, credits investments in
bonds, stocks, ioirt stock companies srt
otherwise, verified by his oath, unless
such person shall require further time
to make oHt such statement, in which
case Ire shall calf for saeh statement be-
fore'the third Mo lday Of May.
Sec. 2. That section tweut9-eighs
be amended SO as to read as follows:
See. %. Each township assessor shall,
on OF before the-tlsird Monday of May,
annually; make out and deliver to the
auditor of his county, in tabular form
and alphabetical order, n list or lists Of
the names of the several persons, COM
panies or corporations, in whose name
any personal property, moneys, cred-
its, investments in bonds, stock or
.ipint stock companies or otherwise,
shall have been listed in his township,
and he shah enter separately in appro-
'efiriase columns. opposite each name.
the aggregate value of the several spe-
cies of personal property enthaerated
in the seventh section of this act, as
attesFed by the person requil edito list
the same, or as determined by the as
SCISSOR, making separate lists ofpersons
residing out of an Incorporated town;
and of persons who are residents
of any incorporated town; the col
unans shall be sceurately added up,
emf In every ease where any person
whose duty it is to list any personal
property, meneys, credits, investments
in bonds, stocks, joint stock cornpa-
nies, or otherwise, for taxatior, shall
have refused to- list the same wler call
ed on for that purpose by the assessor,
or TO take and subscribe an oath or af-
irmation, in regard to the truth of his
statements, of personal property, mon
eys, credits, investments in bonds,
sto,,,ks, Joint stock companies, or 9TH
erwise, or any part thereof, when re-
ouireI by the assessor, the assessor
shall enter opposite tie nance OF such
person in an appropriate coi1mn, the
words, e'refused to list" or ''refuseG to
swear;" and in every case where any
person required to list property for
taxation shall have been absent or un-
able from sickness to list the same, the
assessor shall enter opposite the name
of such person. in an appropriate col
umn, the word "absent" or 'ssick."
Soc. 3. That section sixty be amen
ded so as to read as follows: Sec. 60.
There shall be an nnual::county board
for the equalization of the real and per-
sonal property, and moneys and cred
its in each county, exclusive of the
city Of Cincinnati. to be composed of
the county commissioners and county
auditor who shall meet for that pur-
pose at tho auditors Office in each coun-
ty on the first Wednesday after the
| first Monday of May annually. Said
board shall tho have power to hear COM
plants, and to equaiize the valuation
Of all real and personal property, mon
eyes anil credits, within the county,
and shall be governed by the rules pre-
scribed in the fifty third section of this
act, for the government of county
boards for the equalization of real pro
perty; Provided. that said hoaid shall
not reduce the value of the real prop
] erty of the county below the aggregate
value thereof. as fixed by the state
board of equalization, nor below it,
aggregate value on the duplicate o
the preceding year to which shall b'
added the value Of all new entries ant
new structures, over the value of thos'
destroyed, as returned by the S vera
township assessors for the current year
Sec. 4. That section twenty i've
twenty eight and sixty of said act be
und the same are hereby repealed.
See. 5. This act shall take effect an,
be in force from and after it's passage.
WILLIAM B. WOODS,
Speaker of the House of Reps
MARTIN WELKE
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