True American. [volume] (Steubenville [Ohio]) 1855-1861, 1858-05-05
OI3a LV1WD OF Uf7IU. 81
PUBLISHED BY AUTHORITY.
mo. 66.] AN ACT

Il
To amend the 10Th. l7ih, 18th and 32d,
sections Of an act entitled An act for
inc assessment and taxation of all
property in this State, and for levying
taxes thereon according to its true value
in money, passed and took effect April
18th, A. D. 1852.
SECTION l. Belt enacted by the Gene.
raj Assembly ofthe State Of Ohio, That
the sixteenth section Of an act entitled
"An act for the assessment and taxation
OF all property in this state, and for levy
ing taxes thereon according to its true
value in money" passed April 18th, 1852,
be, and is hereby amended SO as 10 cad
as follows; Sec. l6. That when any per-
son 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
ed in such business shall not have been
previously entered on the assessors list
for taxation in sanl county, such person
shall report to the auditor Of the county
the probable average value OF the personal
property by him intended 10 be employed
in such business until the day preceding
the second Monday Of April thereafter /;
and shall pay into the. treasury Of such
county a 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 aforesaid, to the day
preceding the second Monday of April
next succeeding shall bear 10 one year
Provided, that if the person SO listing his
capital shall present bona fde receipt
from the treasurer of any county in this
state, in which such capital had been
previously listed and taxed for the amount
of the taxes assessed, and by him paid on
the same capital for the same year, then,
aud in that case it shall be receipt from
paying taxes again on such capital.
SEC. 2. That the original section
number enteen of the act aforesaid. be
amended so as to read as follows: Sec.
II. That when any person shall com
mence 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, draughts, bank notes,
promissory notes, or other kind Of writing
obligatory, as mentioned in the fifteenth
section of that act, after the day preceding
the second Monday of April, in any year,
the average value of whose personal
property intended to be employed in such
business, shall not have been previously
entered on the assessors list for taxation,
in said county, such person shall report
to the auditor Of the county the probable
average value of the personal property by
him intended to be employed in such
business until the day preceding the
second Monday in April thereafter. and
shall pay into the treasury of such county,
sum which shall bear the same proper.
TO the levy for all purposes, on the aver.
age value so employed, as the time from
the day on which he shall commence OF
engage in such business, as aforesaid, to
the day preceding the second Monday in
April next succeeding, shall bear TO one
Year.
Sec. 3. That the original section
eighteen Of the act aforesaid, be SO amen.
ded as 10 read as follows: Sec. ls. Thai
if any person shall commence or engage
in any business as aforesaid, and shall not
within one month thereafter, report 10 The
county auditor, and make payment to the
county treasurer, as before required, he
shall forfeit and pay double the amount
required TO be paid by the two preceding
sections, 10 be ascertained, asnear as may
be, by the testimony Of witnesses, and
recovered before any justice of the peace
or in the court of common pleas, by civi
action, in the name Of the county treasu.
rer, for the use Of the county, and process
issued out of the court of common pleas
in such action, shall be directed to the
proper officer, and may be served in any
COunty iu tnlS OtdLe.
SEC. 4. That original section thirty
two of the act aforesaid be so amended al
TO read as follows: Sec. 80. Assessors il
cities of the FIRST class shall be paid out O
the county treasury, two dollars and fift!
cents per day; and all other assessor
two dollars per day, for the time whicl
they shall be necessarily engaged in tn,
performance Of their duties; each assesso
shall make out an account in detail, givinl
the date Of each day in which he shaI
have been thus engaged, and shall verif.
the same by his oath which the count.
auditor is hereby authorized to administer
and If the auditor shall be satisfied tha
such account is correct, he shall draw a
order on the county treasurer for tn
amount thereof but in no case shall sue
an order be drawn until the assessor sha
have filed with the auditor his list Of a,
sessments; accurately made ut,and adde
up the statements returned to him, an
the books on which the original assesl
ments were entered. a
SEc. 5. That original sections six,eer
seventeen, eighteen and thirty two. Of Il