Belmont chronicle. [volume] (St. Clairsville, Ohio) 1855-1973, 1859-02-03
To the Board of Commissioners
~ of Belmont County. y :

.ls-i of Belmont County.
At your rcques: we have considered the 9aes-
ton submitted to US, and now reportio yon our
opirie. thereon.
AI we unierstand the PToPosii.ons, they are
substantially
/. What is the character Of tine property ro-
su,red By the ?7th section Of he ct for the as
sessment OF property iots returned ey tne zen,
traI ohio Bail koad company Tor taxation, and
g. What s,nount OF penalty acsrusf against
that corporation on the uon payment o! IFS taxes
anti after the 10Th Of December Of each year?
The I'd section cf the act undertakes 10 deiine
whst 81 all be real, sn'i what shall be personal
p:sp=,Jy, snbject to taxation
lie ,erEi real property ID 10 include noi oh'y
.rtce iaui Itself. wEEth-. laid ont in town iois,
'or otherwise, with all things Contained therrIn'
.'hzt also ali buildings, sruetures, ana improve
s.nsr.ls. trees and o!her fixtures "f whatsoever
kind thereon, aad ali rights and privileges he
",Opsing, or in aLyw.ss sppertaining thereto
Personal property 10, by ,he act defined thus'
"Every tangible thing being the subject OF own
..ershiu, whether animate or insnlinate, other
'than money, and not forming part OF any parcel
''of real property, as hereiEbef|re Defined -
All of the land, as such, and towr Lots, nwned
Nv this corporation have Jeen regularly returned
by the assessor, and the taxes thereon have been
paid,
road is located hare been taxed as land and town
lots 10 The owners thereof iu fee in the same
manner as though No such road had been con-
struesed thereon -...
The estate the corpora ten has in the land over
which the road has been bnit, is the right o tray,
which was either granted by the owners of the
same, or was appropriated by 1t, tor the purpose
of making the Tuad, and Jor no other pa,rp"sa.
The limitation by tbe7th section OF the charter
is, $50 long as said lsLd shall be ussd Tor the
.purposes expressed H. this act, and bo longer.
This right of way is an easelaeat, ANA iis az in
corporesl hereiitapsnt. ~ - = ) -
In delivering the opinion in the case Of the
Junction Railroad Company vs. Rugstess Ohiu
State reports l, the Judge says: "The subject
s'matter of the question; right of way for .
araiiroad, is Itself new; and the principles long
"sgo established in regard TO rights of way per
.ssonsl or in gross; a right of way appurtenan'
",o real estate, have no direct Application 10 thu
"rew class of rights OF way. 1t, We arprchend
ia sui generis, and must be governed by reason:
'.pceulIar to itself, and the lights which may bs
sideriyed from the anaiogies it may bear TO the
'eld classes OF easements of this kind, whose in
"ciden.s hare been already fixed. and determi-
"ned."
"Now u railroad, strictly speaking, is neither
"persopai nor real q; Yet it presents s;r0ne
"lea,ures of analogy TO real estate, PARTICULAR,
'in those qualities out of which arises the dis
''tinction above referred to, it was expected Il
'.bs of perpetual dIration.'
"rhis easement was made appurtenant 10
"nhose sole function to construction, ouner
"ship and anag2ment of a railroad
The Central Ohio railroad is not real proport,
under the s.efatioa; for it is not land or tow
lots nor is it any thing belonging, or in any wis'
sppsrtaining thereto. Nor is il e fixture on tn
land as such, for it would not pass with the Iant
BY sale or conveyance of the fee. 1t is q nev
creation on the land, but independent Of the title
ami the fixtures are sppurtenant " the rsad ,an'
not to the land. f.. . -..
Nor has the Legislature been more fortunat
In the definition of personal property, making
mean snch things only as were tangible. Th
right of way is iEeoIpOreal, and in no sense tan
kbls. .--s.~.--..sz. sz-srz s-f Z - q :.
By statutes, however. all property is 10 b
taxed whe her it comes under the definitions 0
hot, except such as is expressly excepted.
The 9Th section IS the law u der which ihi
corporation Is to be taxed. without reference L
tie definitions in the act OF 1859.
Nor can it make any difference what terms ar
made use Of IN that section to characterize th
property 10 be taxed. it nay in part be real ss
tste, far the liked property is concerned an
.tll NAV not, from its very nature, be liable
be deaii with rs lands or tcwn lots.
The right 10 levy taxes arises from statutor,
enactments only.
Let us enquire what amount of oensl.y accrue
under the act, against this eorpVraiion. for n
non -payii.e.tof the taxes, property assessed un
der the '7lh section above referred to.
Psnaities are Only desnaaiablc by express laws
and meet with NO favor the administration
justice.
What is to be done to subject lands and tow
lots TO the penalty os thirty per cent. Oh IL
tcxes assessed on thar kind of property?
BY tHe 33i section il is made the duty of Il
district assessor ''to make from the maps
descriptions furnished him by the County Au'i
"tor, auliroIn such other sources OF iniormatu
t'aS shall be in his power, q correct and pert
''neut description of each tract and lot of re
l.
Ceases from actual view, and from the best SOU
'-ces Of Information within his reach, determiI
.'es as practicable, the true value OF eac
separate tract and lot OF real property in b
district +"
The assessor may require the services of II
county surveyor to enable him to make this pre-
per and pertinent description lie is required
return 10 the Auditor, ',the names arranged
alphabetical order of the several persons, con
''panies or corporations, in whose names the sey
'eral tracts "i realproperty other than town lot
-'in each township within his district, shall haV
-.iJeen listed, and in appropriate columns oppos
''sacn name, the description of each, designatin
'Ibe humber of acres, The number of the sectol
sand the part thereof, and of the township
"surrey listed in each nane, and the value
leach separate tract, as determined by the a
".essor.'' ' .,
The iescripfio,, thu. made out By the assess
is required to be carried through al OF the sui
Eequent proceedIng-, uoI4tered. untii the Auu
tors deed is finally made alter the properi
shall have been sold for taxes. From this d.
scrip;ion the duplicate Is made, and the taxes a
assessed. The owner has until the 20th Dscen
Der in each year to pay the taxes, and If not pal
by that time, the treasurer is required In pr
eeed to ma Ike the same by distress.
By ihe act prescribing d,e duties Of eoun
treasurers, passed 1881, it is provided in Il
18th section, that the treasurer or his depu'
"may distrain sufficient goods and chsttels b'
"iongir to the person persons charged wi
"sueh taxes ii found within his county to "a
''the taxes remaining due from such person
"persons, and the costs that may accrue.
For such services be shsli receive such fees
would be allowed 10 constabies in making mon
on executions.
This act was amended in ls43. Section
provides that ii the tax tie not pad by G
10th of December, it may be paid after that tin
and before distress is made, but may be charg
with five per ccniun on the amount. for the u
Of the officer.
1t is also provided by the act Of 1859, that 4
"personai propert ty subject TO taxat,An shall
'fliable TO be seized and sold for taxes"
The 4sth section of the act concerning treas
rers, passed in lo44, amongst other things pr
yides, that the payment oi the tax on chat