True American. [volume] (Steubenville [Ohio]) 1855-1861, 1858-04-28
LaHS oF 0Rfo.
AM ACT
PUBLlsHED nv AUTHoRITY.l

E'O' OH' A1N MI
To amend sections twenty.fv twenty.
eight and sixty Of an act entitled s' An
act for the assessment and taxation of
all property in this State (; and for lev
ying taxes thereon, according 10 lis true
value in money" passed April 18th,
1852.
SECTION l. Be II enacted By the Gene.
raj assembly ofths State of Ohio. That
section twenty-five Of an &C, entitled an
act for The assessment and taxation Of all
property in this stsve, and for levying
taxes thereon accordinglo 10 its true value in
money, be amended SO as to read as fol-
lows: 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 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, written or printed notice,
requiring 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 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
further time to make out such statement,
in which caae 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.
2S. Each township assessor shall, on or
before the third Monday of May, annually
make out and deliver TO the auditor of his
county, in tabular form and alphabetical
order, a list, or lists Of the names Of the
several persons, companies or corporations
in whose name any personal property,
moneys, credits, investments in bonds,
stocks, or joint stock companies or other
wise, shall have been listed in his town.
ship, and he shall enter separately in ap.
propriale columns, opposite each name,
the aggregate value Of the several species
of personal property enumerated in the
seventh section Of this act, as attesied by
The person required to list the same, or
as determined by the assessor, making
separate lists of persons residing out Of
an incorporated town, and OIL persons who
are residents Of an incorporated town
the columns shall be accurately added up,
and in every case where any person
whose duty it is to list any personal pro-
perty, moneys, credits, investments in
bonds, stocks, joint stock companies, or
otherwise, for taxation, shall have refused
10 list the same when called on for that
purpose by the assessor, or to take and
subscribe an oath or affirmation, in regard
to the truth Of his statements Of personal
property, moneys, credits, investments in
bonds. stocks, joint stock companies or
otherwise, or any part thereof, when re-
quired by the assessor, the assessor shall
enter opposite the name of such person
in an appropriate column, the words, ,"refu-
sed to lis.," or "refused to swear;" and
in every case where any person required
to list property for taxation shall have
been absent or unable from sickness to
list tbe same, the assessor shall enter op.
posite the name of such person, in an
appropriate column, the word /" absent"
or sick"
Sec. 8. That section sixty be amended
so as to read as 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, county commits
sioners and county auditor, who shall
meet for that purpose at the auditors
4 Office in each county on the first Wednes-
day after the third Monday Of May annu-
ally. 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 pre-
scribed in the fifty third section of this
act, for the government Of county boards
for the equalization of real properly |;
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 Of those
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. J,
WILLIAM B. WOODS, ''-
Speaker Of the House Of Representatives
MARTIN WELKER. H' 20
= President Of the Senate.