The Jackson standard. [volume] (Jackson C.H., Ohio) 1847-1888, 1858-05-20
LAWS OF OHIO.
PUBLISHED BY AUTHORITY.
mo. 54.I AN ACT

NO o. AN AL
To amend Sections twenty five, twenty.
eight and sixty OF an act entitled 'Ar
act for the assessment and taxation Of
all property in this State; and for levy.
i ing taxes thereon, according to its true
value in money passed April 18th,
1852.
! Section /. Be it enacted by the Gen
eral Assembly ofthe State of 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 to read as
follows: Sec. 25. The assessment of all
personal property, moneys and credits,
investments in bonds, stock, joint stock
companies or otherwise, 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 annu-
ally leave with each person resident in
bis township, of full age, and not marri.
ed woman or insane person, or at the Of
fee, usual place ofresidence or business
Of such persons, written or printed no.
tice, requiring such person to make out
for such assessor, a statement ofth prop
erty which by this act, he is required to
list, accompanied with printed forms in
blank Of the statement required of such
person; and the assessor shall, at the time
he delivers such notice and blank forms,
receive from persons the statement of his
or her personal property, moneys, credits,
investments in bonds, stocks, joint stock
companies or otherwise, verified by his
oath, unless such person shall require fur
ther time to make out such statement, in
which case he shall call for such state
ment before the third Monday of May.
Sec 2. That section twenty-eight be
amended so as to read as follows: Sec.
28. Each township assessor shall on or
before the third Monday Of May, annual
| ly, make out and deliver to the auditor of
his county, in tabular form and alphabet
cal order, a list or lists of the names of the
several persons, companies or corpora
tons, in whose name any personal prop
erty, moneys, credits, investments in
bonds, stocks or joint stock companies or
otherwise, shall have been listed in his
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 at
tested by the person required to list the
same, or as determined by the assessor,
making separate lists of persons residing
out of any incorporated town, and of per-
sons who are residents of any incorporated
town; the columns shall be accurately ad-
ded up, and in every case where any per-
son whose duty it is to list any personal
property, moneys, credits, investments in
bonds, stocks, joint 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 an oath or affirmation, in re-
gard to the truth of his statements of per-
sonal property, moneys, credits, invest
ments in bonds, stocks, joint stock COM
panies, or otherwise, or any part thereof,
when required by the assessor, the as
SCISSOR shall enter opposite the name of
such person in an appropriate column, the
words, "refused to list" or "refused to
swear;" and in every case where any per-
son required TO list property for taxation
shall have been absent or unable from
sickness to list the same, the assessor
shall enter opposite the name of such per-
son, in an appropriate column, the word
"absent," f" or "sck," .......
Sec. 3. That section sixty be amended so
as to read as follows: Sec. CO. There shall
be an annual county board for the equali-
cation of the real and personal property,
and moneys and credits in each county.
exclusive OF the city OF Cincinnati 10 be
composed of the county commissioners
and county auditor, who shall meet for
that purpose attbe auditors office in each
county on first Wednesday after the third
Monday of May annually. Said board
al9ell 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 gov
erned by the rules prescribed in the fifty
third section of this act, for the govern
ment, Of county boards for the equalza-
tion-of real property; Provided, that said
board sha mot reduce the value of the
sealEropert8 of.the county below the ag-
Igbsthersof as fixed by the state
Bn, nor below its ag-
e duplicate of The pre-
entries and strucISAs~,,