The spirit of democracy. [volume] (Woodsfield, Ohio) 1844-1994, 1859-07-20

each person resident in each township, of full
age, and not married woman or insane per-
son, 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, statement OF the prop
erty which, by this act, he is required to list,
with printed forms in blank of
the statement required of such persons; and
the assessors SHALL at the time he delivers
such notice and blank forms, receive from
such persons the statement of his or her per-
sonal 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 case he shall call for
such statement before the third Monday of
May.
Sec. IS. In every case where any person
shall refuse or neglect to make out and de-
liver to the township assessor a statement of
personal property, moneys and credits. invest
ments in bonds, stocks, joint stock compa
nies, or otherwise, as provided by this act. or
shall refuse or neglect to take and subscribe
an oath or affirmation as to the truth of such
statement; or any part thereof, which he is by
that act required to verify by his oath or afir-
nation or in case of the sickness or absence
of such person, the assessor shall, in every
each description of the several articles of per-
sonal property enumerated in the seventh Sec
ton of this act, and the value thereof, the
value of personal property subject to taxa
tion, other than enumerated articles, and the
value of the monies and credits, 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 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 prop
erty, moneys, credits, investments in bonds,
stocks, joint stock companies, or otherwise,
which the person so refusing, or absent or
sick, was required to list.
Sec. 10. In all cases in which the township
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, investments in
bonds, stocks, joint stock companies or other
wise or in consequence of his neglect or refu-
sal to make out or to be sworn to such state
ment, to ascertain the several items and val
ue of such personal property moneys, credits,
investments in bonds, stocks, joint stock COM
panes or otherwise, if the assessor shall be
unable to obtain positive evidence of the items
and value of such property, moneys and
credits, he shall return such articles and value
as, from general reputation and his own
knowledge of facts and circumstances, he be-
lieves to be correct list of the articles and
value of such property, moneys, credits, in
vestments in bonds, stock, joint stock compa-
nies. or otherwise, that such person would be
by this act required 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,
a list or lists the names of the several persons,
companies or corporations, in whose name
any personal property, moneys, credits, in
-tments in bonds, stocks or joint stock COM
panies or otherwise, shall have been listed in
his township, and he shall enter 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 determined by
the assessor, making separate lists of persons
residing out of an incorporated 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, mon
eys, credits, investments in bonds, stocks,
joint stock companies, or otherwise, for taxa
ton, shall have refused or neglected to 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,
l~edits, investments in bonds, stocks, joint
81 tx companies, or otherwise, or any part
tn 'eof, when required by the assessor shall
en- opposite the name of such person in an
ap. oriate column, the words, 'srefused 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 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 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 the statements
of property which he shall have received
from persons required to list the same, ar
ranged in alphabetical order, and the auditor
shall carefully preserve the same in his Office
for one year,
Sec. o. Each township assessor shall an
nually at the time of taking list of person
al property, also take list of all real property
situate in his township, that shall have be-
come subject to taxation since the last previ-
Gus listing OF property therein, with the value
thereof estimated agreeably to the rules pre-
scribed therefor by the ninth section of this
act, and of all new buildings or other strCc-
lures 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 which such struc-
lures have been erected, and shall make re-
turn to the county auditor thereof, at the same
time he is required by this act to make his re-
turn ef personal property, in which return
he shall set forth the tract or lot of real prop
erty on which each OF such structures shall
have been erected, the kind of structures SO
erected, and the true value added to such par
eel of real property, by the erection thereof;
and the additional sum wpich it is believed
the land on which the structure is erected,
would sell for at private sale, in consequence
thereof, shall be considered the value of such
new structure; and in case of the destruction
by fire, flood, or otherwise, of any building or
structure of any kind, over one hundred dol
lars IN value, which shall have been erected
previous to the last valuation of the land on
which the same shall have stood, or the value
OF which shall have been added to any former
valuation of such land, the assessor shall de-
termine as near as practicable, how much less
such land would sell for at private sale in