The Ashland union. [volume] (Ashland, Ashland County, Ohio) 1854-1868, 1858-05-05
OF OHIO
PURLrsHED ny AUTHORETY
Sd AN ACT

mo. Sd AN ACT
70 amend Sections twenty-five, twenty
eight and-sixty of an act entitled An
act for the assessment aud taxation of
all property in this State and for
levying axes thereon, accordingto its
true value in money!" passed April
18th, 1852.
SECTION /. Be % enacted 6ythe Cen
erak assembly Of The Statef Ohio, That
section twenty-five of an act entitled an
act for the assessment and taxation of all
property in this state, and for leVying
taxes thereon according to its true value
in money, be amended SO as 20 read as
follows: Sec. 25 The assessment of
all personal property, moneys aud cred
its, investments In bonds, stock, joint
stock companies or otherwise, and the
valuation of all lands aud lots, and new
structures which have not previously
been valued and placed on the duplicate,
shall be made between the second Mon
day of April AID the third Monday of
May annually, and tho 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
place of residence or business of such
persons, a written or printed notice., re-
quiring such person to make out for
such assessor, a statement of the prop
erty which By this act, he is required to
list, accompanied with printed forms IN
blank of tue 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 proper
ty, 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.
%. Each township assessor saall, on or
before the third Monday of May, an-
nually, make out and deliver to the audi
tor of his county, in tabular form and
alphabetical order, a list or lists of the
names of the several persons, companies
or corpoiations, in whose name any per-
sonal property, moneys, credits, invest
ments IN bonds, stocks or joint stock
companies or Otherwise, shall have been
listed in his township, aud he shall en-
ter separately in appropriate columns,
opposite each name, the aggregate value
of the several species of personal prop
ertv 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 separate 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, mo
news, credits, investments i'll bonds,
stocks, joint stock companies, or other
wise, for taxation, shpIl have refused 70
list the same when called on for that
purpose b. the assess r, or to take and
subscribe an oath or affirmation, in re-
gard to the truth of his statements of
personal property, moneys, credits, III
vestments in bonds, stocks, joint stock
companies, or otherwise, or any part
thereof, when required by the assessor,
the assessor shall enter opposite the
name Of such person in an appropriate
column, the words, "refused to l%ist,n or
"refused to swear p and in every case
where any person required to list prop
erty for taxation shall have been absent
or unable from sickness to list the same,
the assessor shall enter opposite the
name of such person, in an appropriate
column, the word absent or "sick.''
SEcS3. That section sixty be amended
so as to read a follows: Sec. 60 There
shall be an annual county board for the
equalization of the real and personal
property, and moneys and credits in
each county, exclusive of the city of
Cincinnati, to be composed of the coun,
ty commissioners and county auditor,
who shall meet for that purpose at the
auditors Office In each county on the
first W ednesday after the first Monday
of May annually. Said board shall
have the power to hear complaints, and
to equalize the valuation of all real and
personal property, moneys and credits,
within the county, and shall be governed
by the rules prescribed Ia 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 aggre-
gate value thereof, as fixed By the state
board of equalization, nor below its ag
gregate 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 of those de-
stroyed, as returned by the several town
ship 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 pass
age.
WILLIAM b WOODS,
Speaker Of tie House Of Reps.
MARTIN WELKER,
President Of tile Senate.
Anril 1873