The Highland weekly news. [volume] (Hillsborough [Hillsboro], Highland County, Ohio) 1853-1886, 1859-05-05

na N.NNf AN NAN N.NNHaa OF NNNIINNL OH
manufacturing, Except such fixtures os
shall have been considered ns part of
any parcel or parcels o. roll propery)
including an tools and imrlpuoats Of
every kind used or designed To be used.
for the aforesaid purpose
Sec. b. When any person shaIlcom-
mence any business 10 any county after
the day preceding The second Monday
Of April in any year the average val
ne Of whose personal property employ
ed ia such business shall not have beou
previously entered on the assessors
list for taxation in said county, such
persons shall report TO tho auditor Of
the county the probable average value
Of the personal property by him intended
TO be employed in such business until
tho day preceding the second Monday
Of April thereafter; and shall pay into
the treasury of such county n sum
which shall bear such proportion tho
levy for oil purposes, on The averare, 20
employed as the time from the day ON
which he shall com mcncc such business.
as aforesaid, TO the day preceding tho
second Monday Of April nest succeed
ing, shall bear TO one year. Provided.
that if the person so listing his capital.
shall present bona fde receipt 10 Tof J
the treasurer Of any county i'm this
State, in which such capital had been
previously listed and taxed for the
amount Of the taxes assessed. aud by
him paid on the samo capital for tho
same year, then and in that case is
shall be o receipt from paying taxes
again on such capital.
Sec. IA. When any person shall
commence or engage in tho business If
dealing in stocks Of any description.
or in buying or shaving auy kind of
bills Of exchange, checks, drafts, bank
notes, promi sory notes, or other Kind
Of writing obligatory as mentioned i'm
the sixty.socond section Of this act,
after the day preceding tho second
| Monday in April, in any year. tho
average value Of whose personal prop
erty intended to be employed in such
business shall not have been previous
ly entered on the assessors list for
taxation, in said county. such person
shall report to the auditor Of tho couu-
ty the probable average value Of tho
personal property by him intended to
be employed in such business until
the day preceding the second Monday
in April thereafter, and shall pay Into
the treasury Of such county a sum
which shnll bear the same proportion
10 the levy for all purposes, on tho
average value so employed, as the timo
from the day on which he shall COM
meuce or engage in such business, as
aforesaid. to the day preceding The sec
oud Monday in April next succeeding,
shall bear TO one year.
Sec. 10. If any person shall com
menco or engage in any business as
aforesaid, and shall not, within one
month thereafter, report to the county
auditor, and make payment to the
county treasurer, as before required lie
shall forfeit and pay double the amount
j required to be paid by the two prccc-
, ding sections, { be oscertaiucd, as near
as may be, by the testimony of wit
b nesses, and recovered before any ius
J tice Of the peace or in the court or
common pleas by civil action, in the
name Of the county treasurer. for tho
use Of the county, and process issued
r out Of the court Of common pleas, in
: such action, shall be directed to the
proper officer, and may be served in any
, county in this State.
Sec l6, The president, secretary, or
principal accounting oficor of every
canal or slack water navigation CON o
pauy, railroad comppuy, turnpike com.
2 pany, plank road company, bridge com
2 pany, insurance company telegraph
] company, or other Joint stock company.
except banking or other corporations
Q whose taxation is specifically provided
for in this act, for whatever purpose
e they may have been created, whether
s Incorporated by any law Of this STATE
!, or not. shall list for taxation, voriG, d
o by the oath or affirmation Of the person
+ 80 listing, all tho personal property,
b. which shall be held to include Yoad bed
IT water and wood stations and such other
- realty as is necessary 10 the daily run.
' ming operations Of the road, MONEYS and
u credits Of such company or corporation.
= within tho State, at the actual value ia
], money, in manner following Ia all CO
b ses return shall bo made 10 tho sover.
d al auditors Of the respective counties
is where such property may be situated,
s, together with a statement Of the amount
}, Of such property which is situated ia
each township, Incorporated yillago
u city or ward therein; the value Of Oh
y movable pronerty shall be added to The
.e stationary and fixed property and rea
y estate, and opportionod to sush wards
p cities, Incorporated villages, or town,
ships, pro rata, 10 proportion 10 the val
p ne Of the real estate and fixed prop
e erty in said ward, city, Incorporated viz
D. lage or township; aud an property so
p listed shall bo subject to and pol
li the same taxes as othor property
ai listed in such ward, city, incorporated
village or township. IL shall be Oh,
D. duty of the accounting ofioor aforesaid
/ TO mako return 90 che auditor of State
Z during the month Of May Of each year
e tho aggregate amount Of all property
p BY him returned as required BY the pro-
visions of this act, TO tho several audi
% tors Of the respective counties Ga which
: the same may be located lf tho coun.
ty auditor. 90 Whom returns ore made
le 70 of the opinion that false or ineorrcc
p valuations have boon made, of that th'
Y nroDartU al NE rnrn0ratI0n Oh aaaoCIn