Western Reserve chronicle. [volume] (Warren, Ohio) 1855-1921, 1858-05-12
April II, 1858.
ANACT
66.I

To amend the 10Th, 18th. 18th, and SD, sec
tons of an act entitled can act FIR the as
sessment and taxation of al property il
this State, and for levying taxes thereon &c
cording to IFS true value in money, passel
and took effect April 18th. A. d 1852.
Sectionl /. Belt enacted brittle General As
serbly Of the State Of Ohio, That the s~ixteentl
section of an act entitled can act for the a.
sessment and taxation of all property in thii
State, and for levying taxes thereon according
to its true value III money" passed April ID
1852. be aid it is hereby amended so as t,
read as follows: Sec. Is. That when any
person shall commence any business in any
county after the day preceding the second
Monday of April in any year, the average
Value Of whose personal property employ q
in such business shall not have been pIevi
ously entered on the assessors Int for taxa
ton in said county, such person shall report
to the auditor Of the county the probable aver
age value OF the personal property by him in
tended to be employed in such business until
the day preceding the second Monday Of
April thereafter; and shall pay into the treas
ury ofsuch county a sum which shAl bear
such proportion 10 the levy for all purposes
on the average. so employed, as the time from
the day on when he shall commence such bust
ness, as aforesaid, to the day preceding the
second Monday of Apri next succeeding, shall
bear to one year. Provided, that Il the per
SON so listing his capital shall present a b.
ma fde receipt from the treasurer Of any coun
" in this state, in which such capital had
been previously listed and taxed for the a
mount ofthe taxes assessed, and bv him paid
on the same capital for the same year. then
and in that case 1t shall be a receipt from
paying taxes again on such capital.
Sec. 2 That original section number sew
.tnteen of the act aforesaid, be amended 50 as
10 read as follows: Sec IL. That when any
person shall or engage in the bIsi-
ness of dealing in stock of any description. or
IN buying or shaving any kind of bills of ex-
change. check, drafts, bank notes, pronisso-
~ notes, or other Kind of wiring ob.igai ory,
as mentioned in the fifteenth section of This
act, after the day preceding the second Non
day IN April. IN any year, the acreage value
ct whose personal property intended 10 be EN-
plosed III such business shall MT have beea
previously entered on the assessors st for
Taxation, in said county, such person shall re-
port to the auditor ofthe county, the probable
average va u ofthr personal property by him
intended 10 be employed IN surh business I'M
III the cay preceding The sec9nd N .nday In
Aplll thereafter, and shall Iay into the treas
ury OF such county, a sum which shall bear
Ills same proportion 10 he levy for all PR
poses, Oh The average value so e.Hplnyed, as
The time from the day ON which he shall com
merce or engage in such business, as afore
ssId TO the day preceding The second Monday
III april next, succeeding shall bear 10 one
year.
Sec. ;. That the original section eighteen of
the get aforesaid, be so amended as 10 read a,
follows: Sec IS. That ii any person shall
or engage in any business as af1re-
laid and cha III not WI hSt, mo rp,ask rt.-a-
after, report To The county auditor, and make
pay Erent TO the county treasurer, as before re
quIlsd, he shall forfeit aud pay double the
amount required TO be paid by the two pre-
oedIng secuons, to be asccrtaIned, as near as
may be, by the testimony of witnesses, and
recovered before any justice of the peace, or
IN the court OF common pleas. by civil action,
II the name of Inc county trra,lrer, for the
use OF the county. and p Uc-ss issded out OF
the curt of common pleas, la such action,
shall be directed to The proper officer, and
may be served in any cVGn.J IN TIL, State.
Sec. 4. That original section thiny-two of
the at aforesaid be so amended as 10 read a,
follows: Sec. %. Assessors i'll cities of the
first class shall b. paid out of the county
treasury. two dollars and ffIy cents per day:
and ali other n-sessors two dol ars per day,
for the time which u ey shall b. necessarily |
engaged in The Performance Of their duties,
such assessor shall make out an account III
detail, giving the date of each day ia which
he shall have been linus engaged, and shall
The same by his oath; which the cum
y auditor Is hereby authorized to admins
and 4 If the auditor shall be satisfied that
such account is correct, Le shall draw an
der on The county treasurer f the amount
hereof; but IN no case shall such order he
irawn until the ASSESSOR shall have filed with
he auditor has list of assessments, accurately
made out. and added up The statements, re
urned TO him, aid The books on which the
assessments were entered.