The Cadiz Democratic sentinel. [volume] (Cadiz, Ohio) 1854-1864, 1859-05-11
CADIz OHIO, WEDNESDAY. MAY H. 1859.

number OF each description oil the several ar
ticles of personal property enumerated IN the
seventh section Of this act, and the value
thereof, the value Of personal property sub
ject to taxation, other than enumerated arti-
cleS, and the value of the money! and cred
its, investments in bonds, stocks and joint
stock companies, or otherwise, OF which a
statement shall not have been made to said
assessor, as aforesaid, as the case may require:
and to enable HIM so to do, he IS hereby au-
thOrized to examine on oath or affirmation,
any person or persons whom he may suppose
to have knowledge Of the articles, or value
of the personal property, moneys credits, in
vestments in bonds, stocks, joint stock com
panies, or otherwise, which the person so re-
fusing, or absent or sick, was required to list.
Sec 19. In all cases in which the town
ship assessors are required, in consequence of
the sickness or absence of the person whose
duty it is to make out statement of person
al property, moneys, credits, investments in
bonds, stocks, joint stock companies or other
wise, or in consequence OF his neglect or re-
tlsal to make out or to be sworn to such
statement, to ascertain. the several items and
value OF such personal property, moneys
credits, investments in bonds, stocks, joint
stock companies or otherwise, if the assessor
shall be unable to obtain positive evidence Of
the items and the value Of such property,
moneys, and credits, he shall return such arti-
cles and value as, from general reputation
and his own knowledge of facts and circum-
stances, he believes to be correct list of the
articles and value of such property, moneys,
credits, investments in bonds, stock, Joint
stock companies, or otherwise, that such per-
son would be by this act required to list.
Sec. 20. Etch township assessor shall,
on, or before the third Monday of May annu-
ally make out and ueliver to the auditor Of
his county, in tabular form and alphabetical
orIer, a list or lists of the names of the Seve-
raj persons companies sr corporations, in
whose name any personal property 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 aggre gate value of the Seve-
raj species Of personal property enumerated
in the seventh section Of this act, as attested
by the person iequi:ed to list the same, or as
determined by the assessor, making separate
lists Of persons residing out of an incorpor1-
ted 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, invest
ments in bonds, stocks, joint stock compa-
ni.s, or otherwise, for taxation, shall have re
fusel or elected to list the same when call
ed on Tor that purpose by the assessor, or to
take anil sub ;cribe an oath or affirmation in
regard to the truth Of his statements Of per-
sonal property, moneys, credits, investments
in bonds, Stocks joint stock companies, or
otherwise, or any part tlereot, when required
by the as iesSOr, the assessor shall enter oppo-
site the name of such person in an approprl-
ate column, the words, "re fused to list" or
REFUSED to sweat" and in every case where
any person required to list property Tor taxa
tion, 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'
Sec. 21 Each township assess shall at
the time he is required by this act to make
his return of taxable pro 3erty to the county
auditor also deliver to him all the statements
OF property which he shall have received
from persons required to list the same, ar
Hanged in alphabetical order, and the auditor
SHALL carefully preserve the same in his Office
for one year.
SEC. %. Each township assessor shall,
annuity, at the time of taking list Of per-
S0nll property, also take list Of all eai pro.
pcrty situate in his township that shall have
becom, subject to taxation since the last pre-
vous listing Of property therein, with the
value thereof estimated agreeably to the
rules prescribed therefor by the ninth Sec
ton of this act, and Of all new buildings or
other structures of any kind Of over one
hundred dollars in value, the value of which
shall not have been previously added TO, or
included in the valuation Of the land on
winch such structures haze been erected; and
shall make return to the county auditor,
thereof at the same time he is required by
this act to make his return OF personal pro-
perty in which return he shall set forth the
tract or lot Of real property on which each OF
Snch structures shall have been erected, the
kind Of structures so erected, and the true
value added to such parcel Of real property,
by the erection thereof, and the additional
sum which it is believed the land on which
the structure Is erected, would sell for at pri-
vate SALE in consequence thereof, shall be
considered the value of such new structure;
and in c,se of the destruction by fire, flood,
or otherw Sc, of any building or structure of
any kind, over one hundred dollars in value,
which shall have been erectel previous to the
last valuation Of the land on which the same
shall have stood, or the vaIue of which shall
have been added to any ormer valuation of
such land. the assessor shall determine, as
near as practicable, now much less such land
woull sell for at private sale in consequence
Of such destruction, and make return thereof
to the county auditor, as in this section pro-
vided.
Sec. % Each township assessor shall take
and subscribe an oath which shall be admin
istered by the auditor or magistrate, and
certified by the officer admin STEERING the
same, and attached to the return which be is
required to make TO the county auditor, in
the following form:
|, - -, assessor for -- township,
in the county OF -, do SOlemnly swear,
that the value Of all personal property, mo-
neys, credits, investments IN bonds, stocks,
JOINT stock companies, or otherwise, of which
a statement has been made for me by the
person required by this act for the assessment
and taxation Of all property in this state, ac-
cording TO true value to list the same, is tru-
" returned, as set forth in such statement;
that in every case, where, bylaw, have been
required to ascertain the items and value OF
tho personal property, moneys, credits in
Testments in bonds, stocks, joint stock COM
panies, or otherwise, of any person, company
or corporation, have diligently, and by the
best means in my power, cndeavored to as
certain the same; and that, as verify believe,
a full list with the value thereof estimated
by the rules prescribed by said act, is set
forth iu the annexed return; that in no case,
haveI knowingly, omitted to demand of any
person Of, whom, by sad act, was required
to make such demand, statement Of the de-
scription and value of personal property,or
Of the amount OF moneys, credits, invest
ments in bonds, stocks, joint stock compa-