Fremont journal. [volume] (Fremont, Sandusky County [Ohio]) 1853-1866, 1859-05-13
LAWS OF OHIO
Published by Authority.

rNo 20e.1 AN ACT
For the assessment and taxation Of all property In this
state and for lcvying Taxes thereon according to it's
true value In money.
CConiiAusd from last reek.)
Sec. 8. In every case where any person
shall refuse or neglect to make out and de-
liver to the township assessor statement
Of personal property, moneys and credits,
investments in bonds. stocks, joint stock
companies, or otherwise, as provided by this
act, or shall refuse or neglect to take and
subscribe an oath or affirmation as to tho
truth of such statement, or any part there
of which he is by this act required to YER
ify by his oath or affirmation, or in case of
the sickness or absence of such person, the
assessor, shall, in every such case, proceed
to ascertain the number of each description
of the several articles Of personal property
enumerated in the seventh section Of this act,
and the value thereof, tho value of personal
property subject to taxation, other than
enumerated articles, and the value of the
moneys and credits, investments in bonds,
stocks, joint stock companies, or otherwise,
Of which a statement shall not have been
made to said assessor, rs aforesaid, as the
case may require; and to enable him 50 to
do, he is hereby authorized 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, investments iu
bonds, stocks, JOINT stock companies, or 9th
erwise, which the person so refusing, or alb
sent or sick, was required to list.
Sec. 10. 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
personal property, moneys, credits, invest
ments in bonds, stocks, joint stock compa-
MES or otherwise, or in consequence of his
neglect or refusal to make out OF to be
sworn to such statement, to ascertain the
several items and value of such p, rsonal
property, moneys, credits, investmeh' in
bonds, stocks, joint stock companies or 9TH
erwise, if the assessor shall be unable tc
obtain positive evidence of the items and
value of such property, moneys, and credits
be shall return such articles and value rs
from general reputation and his own knowl
edge Of facts and circumstances, he believes
to be correct list of the articles and val
ue Of such property, moneys, credits, invest
ments in bonds, stocks, joint stock compa
nes or otherwise, that such person would
be by this act required to list.
Sec. 90 Each township assessor shall
on or before the third Monday of May an
nuallv, make out and deliver 10 the audto
Of his county, in tabular form and al pha
betical order, list or lists of the names o
the several persons, companies or corpora
tibns, in whose name any personal property
moneys, credits, investments in bonds, stocks
or joint stock companies or otherwise, shal
have been listed in his township, and he shal
enter separately in appropriate columns
opposite each name, the aggregate value O.
the several species Of personal propert,
enumerated in the seventh section of thi
act, rs attested by the person required t,
list the same, or as determined by the as
SCISSOR, making separate lists Of persons re
siding out of an Incorporated town, and o
persons who are residents of any incorpora
ted town; the columns shall be accurately
added up, and in every case where any per
son whose duty it is to list any persona
property, moneys, credits investments il
bonds, stocks, joint stock companies, or 9th
orwise, for taxation, shall have refused O
neglected to list the same when called OF
for that purpose by the assessor, or to TAX
and subscribe an oath or affirmation, in re
gard to the truth Of his statements of per
sonal property, moneys, credits investment
in bonds, stocks, joint stock companies, o
otherwise, or any part thereof, when re
quired by the assessor, the assessor shall en-
ter opposite the name of such person in al
appropriate column, the words, ''refused Il
list" or "refused to swear" and in ever,
case where any person required to list prop
erty for taxation shall have been absent o
unable from sickness to list the same, tn
: assessor shall enter opposite the name 0
such person, in an appropriate column, th'
word "absent," or ''sick."
Sec. 81. Each township assessor shall
at the time he is required by this act t
make his return of taxable property to tn,
county auditor, also deliver to him all th
statements of property which he shall have
received from persons required to list tn,
same, arranged in alphabetical order anc
the auditor shall carefully preserve the sam,
in his office for one year
Sec. %. Each township assessor shall
annually, at the time of taking a list o
personal property, also take list Of all rea
property situate in his township, that shal
have become subject to taxation since tn
last previous listing of property therein
with the value thereof estimated agreeabl'
; to toe rules prescribed therefor BY the nintl
; section Of this act, and of all new building
or other structures Of any kind of over on
, hundred dollars in value, the value Of whicl
shall not have been previously added to
or included in the valuation of the land OF
which such structures have been erected aut
shall make return to the county audito
thereof, at the same time he is required b.
this act to make his return of persona
property, in which return he shall set fortl
the tract or lot Of real property on whicl
each of such structures shall have beel
erected, the kind of structures so erected
and the true value added to such parcel O
real property, by the erection thereof; ant
the additional sum which it is believed th,
land on which the structure is erected
would sell for at private sale, in consequence
thereof shall be considered the value o