Holmes County Republican. [volume] (Millersburg, Holmes County, Ohio) 1856-1865, 1858-04-22
AN ACT
JNo. 541

To amend Sections twenty-five twenty-eight
and sixty of an act entitled '.an act for the
assessment and taxation of all property in
this State; and for leyying taxes thereon ac-
cording 10 its true value in money" passed
April 18th, 1852.
Section /. Be It er,acsed By the General As
sca52u of the Stote of Ohio, That section twen-
ty-fiye Of an act entitled an act for the assess
ment and taxation of all property in this state,
and for levying taxes thereon according to its
true value in money, be amended so as to read
as follows: Sec. 25. The assessment of all per-
sonaf property, moneys and credits, investments
in bonds, stock, joint stock companies or other
wise, and the valuation Of all lands and lots,
and new structures which have not previously
been valued and placed on the duplicate, shall
be made between the second Monday 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 a married woman or insane person, or
at the office, usual of residence or business OF
such persons, written or printed notice, requir-
ing such person to make out for such assessor, a
statement of the property which by this act, he
is required 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 statemhnt of his OF her
personal property, Moneys, credits, investments
in bonds, stocks, joint stock companies or other
wise, verified BY his oath, unless such person
shall require further time to make out such
statement, in which case he shall call for such
statement before the third Monday of May.
Sec. 2. That section twenty eight be
amended so as to read as follows: Sec. Is
Each township assessor shall, on or before the
II Df 10 mt and
deliver to the auditor of his county. in tabular
form and alphabetical order, a list of the names
of the several persons, companies or corpora
tions, in whose name any personal property.
moneys, credits investments in bonds, stocks or
JOINT stock companies or otherwise, shall have
been listed in bis township, and he shall enter
separately in appropriate columns, opposite each
name, the aggregate value of the several species
of personal property enumerated in the seventh
section of this act, as attested by the person re-
quired to list the same, or as determined by
the assessor, making seperete lists OF persons
residing out of an Incorporated town, and of
persons who are residents of any Incorporated
town; the columns shall be accurately added
up, and in every case where any person whose
duty it is to list any personal property, moneys
credits, investments in bonds, stock companies,
or otherwise, for taxation, shall have refused to
list the same when called on for that purpose
by the assessor, or to take and subscribe al oath
or affirmation, in regard to the truth OF his state
ments of personal property, moneys, credits IN
vestinents in bonds, stocks, joint stock eompa-
nies, or otherwise. or any part thereof, when re-
quired by the assessor, the assessor shall enter
opposite the name of such person in an appro-
pirate calImn, The words, refused to list, or
drefused to swear and in every case where
any person required to list property for taxa
tion shall have been absent or unable from sick
ness to list the same, the assessor shall enter op
posite the name of such person, in an appropri-
ate colemn, the word absent or "sick.
Sec. 8. That section sixty be amended so
as to read as follows: Sec. co. There shall be
an annual county board for the equalization of
the real and personal property, and money S
and credits in each county, exclusive Of the city
of Cincinnati, to be composed of the county
auditor who shall meet for that purpose at the
auditors office in each county on the first We'd
nesday after the first Monday Of May an
nuslly. Said board shall have the power to
hear complaints, and to equalize the valuation of
all real and personal property, moneys and cred
its, within the county and shall be governed by
the rules prescribed in the fifty third section OF
this act, for the government Of county boards
for the equalization of real property; Provided,
that said board shall not reduce the value of the
real property OF the county below the aggregate
value thereof, as fixed by the state board of
equalization, nor below its aggregate value on
the duplicate of the preceding year to which
shall be added the value of all new entries and
new structures, over the value ofthose destroyed.
as returned by the several township assessors
for the current year.
Sec. 4. That sections twenty-five, twenty
eight and sixty of said act be and the same are
hereby repealed.
Sec. 5: This act shall take effect and be In
force from and after its passage
WILLIAM B. WOODS,
Speaker Of the House of Representatives.
MARTIN WELKER,
President Of the Senate.
April g. 1858.
rNo gg1E AM ACT