The Wyandot pioneer. (Upper Sandusky, Ohio) 1853-1868, 1859-07-15

any stock or interest in any joint stock company
held by the State Of Ohio: provided, that every
agency Of on insurance company Incorporated
by the authority of any othrr State or Govern
ment, shall return to the auditor of the county
in which the office or agency ST such company
may be kept, in the month of Mag annually
the amount Of the gross receipts of agency W hich
shall be entered upon the tax list of the proper
county, and subject to the same rate Of tax alton
for all purposes that other personal property is
subject 10 OF the place where located.
Sec, IL The assessment of allpersonal prope 'ty
moneys and credits inv estments in bonds stocks,
joint companies or otherwise; and the valuation
of all lands and lsts, 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 such township
shall, on or before the first Monday of May an
nually, leave with each person resident in his
township, of full age, and not a married women
or insane person, or at the office, usual place Of
residence or business of such persons, writ.
ten 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 per-
sons the statement Of his or her personal prop
erty, moneys, credits, investments in bonds,
stocks, joint stock companies, or otherwise, ver-
flied by his oath, unless such person shall re-
quire further time to make out snch statement
in which ase he shall call for such statement
before the third monday of May.
Sec. Is. In every case where any person
shall refuse to make out and deliver to The town
ship assessor statement of personal property,
araliie in st mn ;,k
joint stoc companies, or otherwise as provided
by this ct, or shall refuse or neglect to take
and slb scribe an oath or affirmation as to the
truth of such statement or any part thereof,
which he is by this act required to verify by his
oath or affirmation, or in case of the sickness or
absnece of such person, the assessor shall, in
every such case, proceed 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 the
value of personal property subject to taxation,
other thnn enumerated articles, and the value of
the moneys and credits, investments in bonds,
stocks and joint stock companies, or otherwise
Of which statement shall not have been made
to said assessor, MS aforesaid, Us the case NAV
require; and to enable him so to do, he is hereby
authorized 10 examine on oath or affirmation
any person or persons whom he may suppose to
have a knowledge Of the articles or value oil
the personal property, moneys, credits, invest
ments i'll bonds stocks, joint stock companies,
or thcrwise, which the person so refusing or
absent or sick, was required to list.
Sec. 10. In all cases in which the township
assessors arc required, in consequence of the
sickness or absence of the person whose duty it
is to made out a statement of personal property,
moneys credits, investments in bonds stocks,
Joint stock companies, or otherwise, or in cou-
sequence of his neglect or refusal to make out
or to be sworn to such statement, to ascertain
several items and value of such personal prop
erty, 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 value of such prop
erty, moneys and credits lie shall return sncl
articles and value as, from general reputation
and his own knowledge of facts and circum.
stances, he believes to be correct list of the ar
ticles and value Of such property, moneys, cred
its, Investments in bonds, stock, joint stock com.
panies, or otherwise that such person wo uld be
by this act re quired to list
Sec. 20. 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, q list or
lists of the names of the several persons, COM
panies or corporations, in whose name any per-
sonal property, moneys, credits, investments in
bonds, stocks or joint stock companies or other
wise, shall have been listed in his township, and
he shallenter 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 attested by
the person required to list the same, or as de-
termined by the assessor, making separate lists
of persons residing out Of on 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, credit, in
vestments in bonds, stock companies, or other
wse for taxation, shall have refused or neglect.
ed list the same when called on for that purpose
by the assessor, or to take and subscribe an oath
OF affirmation, in regard to the truth of his state
ments of personal property, moneys, credits, in,
vestments in bonds stocks, joint stock compan-
les, or otherwise, of any part thereof, when re-
quired by the assessor, the assessor shall enter
opposite the name of such person in an appro-
pirate column, the words 'refus ed to list,h 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 the same the assessor shall enter opposite
the name of such person, in an appropriate COLI
umn, tho word 'absent," or 'sick"
Sec 81. Each township assessor shall, at the
time he is required by this act to make his return
of taxable property to the county auditor. also
deliver to him all tho statements of property
which he shall have received from persons re-
quired 10 list the same, arranged in alphabetical
order, and the auditor shall carefully preserve
the same in his Office for one year. b
Sec. %. Each township assessor shall, an
nually, at the time Of taking list Of personal
property, also take o list of all real property
situate in his township, that shall have become
subject to taxation since the last previous listing
of property therein, with the value thereof esti-
mated agreeably to the rules prescribed therefor
by the ninth section 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 in
Guided in the valuation Of the land on which such
structures have been arected; and shall make re-