Preble County Democrat. [volume] (Eaton, Ohio) 1857-1859, 1858-05-06
LAWS OF OHIO.
PUBLlsHED by AUTHORITY.
mo. 27.1 AN ACT,

L
To amend the 10th, 18th, 18te and 32d
sections ofan act entitled ''An act fo
the assessment and taxation of al
property in this State, and for lcvyins
taxes thereon according to its true val.
ue in money, passed and took effec
April 18th, A. d. 1852.
SECTION /. Be it enactei by the Gen
eral Assembly of the State of Ohio,
That the sixteenth section of an act en-
titled ''An act for the assessment and
taxation of all property in this State,
aud for leSying taxes thereon according
to its true value in money" passed
April 13, 1852, be and it is hereby
amended SO as to read as follows SEC.
16. That when any person shall com
mence any business in any county after
the day preceding the second Monday
of April in any year, the average val
ue of whose personal property employed
in such business shall not have been
previously entered on the assessor s list
for taxation in said county, such person
shall report to the auditor of the county
the probable average value of the per-
sonai property by him intended to be
employed in such business until the day
preceding the second Monday of April
thereafter; and shall pay into the treas
ury of such county i sum which shall
bear such proportion to the levy for all
purposes, on the average, so employed,
as the time from the day on which he
shall commence such business, as afore
said, to the day preceding the second
Monday of April next succeeding, shall
lear to one year. Provided, that if the
person SO listing his capital shall present
bona 6de receipt from the treasurer of
any county in this state, in which such
capital had teen previously listed and
taxed for the amount of the taxes as
sessed, and by him paid on the same
capital tor the same year, then and in
that case it shall be receipt from pay
ing taxes again on such capital.
SEC. 2 That original section mum
Der seventeen OF the act aforesaid, be
amended so as TO read as follows: Sec.
II. That when any person shall com
mencc or engage in the business Of deal
ing in stocks of any description, or in
buying or shaving any kind Of bills of
exchange, checks, drafts, bank notes
promissory notes, or other kind Of writ.
ing obligatory, as mentioned in the if
teenth section of this act, after the day
preceding the second Monday in April.
Ill any year, the average value Of whose
personal property intended to be en-
plcyed in such business shall not have
been previously entered on the asses
sors list iior taxation, in said county.
such person shall report to the auditor
OF the county the probable average val
ue ofthe personal property by him in
tended TO be employed in such business
until the day preceding he second Mon
day in April, thereafter, and shall pay
into the treasury of such county, a snm
which shall bear the same proportion to
the levy for all purposes, on the aver
2 age value so employed, as the time from
the day on which he shall commence or
engage in such business. as aforesaid, to
the day preceding the second Monday
in April next succeeding shall bear to
3 enc year.
SEC. 3. That the original section
eighteen of the act aforesaid, be so
amended as to read as follows; Sec. IS.
That If any person shall commence or
engage in any business as aforesaid, and
shall not, within one month thereafter,
report to the county auditor, and make
payment to he'county treasurer, rs be-
/, double the amount required to be paid
BY the two preceding sections, to be
ascertained, as near as may be, by the
testimony of witnesses, and recovered
before any Justice ofthe peace, or in the
court OF, common pleas, by civil action,
in the name of the county treasurer, for
the use of the county, and process is
sued out of the court-of common pleas,
. in such action, shall be directed to the
proper officer, and may be served in any
county in this State.
SEC. 4. That original section thirty
two of the act aforesaid be SO amended
as to read as follows Sec. 32. Asses
sors in cities of the first class shall be
paid out of the county treasury, two
dollars and fifty cents per day; and all
B other assessors two dollars per day, for
the time which they shall be necessarily
engaged in the performance of their
Z duties; each assessor shall make out an
account in detail, giving the date Of
each day in which he shall have been
, thus engaged, and shall verify the same
by his oath; which the county auditor il
hereby authorized to administer, and i
the auditor shall be satisfied that sucl
account is correct, he shall draw an or
der on the county treasurer for th'
amount thereof; but in no case shall
such order be drawn until the assesso
shall have fled with the auditor his lis
e of assessments, accurately made out, ant
added up the statements returned t
him, ald the books on which the or
iginal assessments were entered
SEC. 5. That original sections six
teen, seventeen. eighteen, and thirty-tw
of the act aforesaid, be and they ar
hereby repealed.
SEC. g. This act shall take effec
on its passage.
WILLIAM B. WOODS,
Speaker Of the House of Representative:
Hut MARTIN WELKER,
6 .aSm President of the Senate