The weekly Portage sentinel. [volume] (Ravenna, Ohio) 1854-1861, 1859-05-05
RAVENNA, THURSDAY, MAY 5, 1859.

from such persons the statement of his or
her personal property, moneys, credits, in.
Vestments in bonds, stocks, joint stock com.
panles, or otherwise, verified by his oath,
unless such person shall require further time
to make out such statement, in which case
ne shall call for such statement before the
third Monday Of May. &C.,.
Sec. 1S. In every case where any per.
son shall refuse or neglect to make out nd
deliver to the township assessor a 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 the
truth of such statement, or uny part thereof,
which he is by this act required to verify by
his oath or affirmation, or in case Of the sick.
ness or absence of such person, the asses
sor shall, in every such case, proceed to as.
certain the number OF eoch description of
the several articles of personal property
enumerated in the seventh section of this
act, and the value thereof, the value of per.
sonal property subject to taxation, other
than enumerated articles, and the value of
the moneys and credits, investments in
bonds, stocks and joint stock companies, or
otherwise, of which a statement shall no.
have been made to said assessor, as afore.
said, as the case may require and to ena.
BILE him SO to do, he is hereby authorized to
examine on oath or affirmation. any person
or persons whom he may suppose to have q
knowledge of the articles, or value of the
personal property, moneys, credits. invest
ments in bonds, stocks, joint stock compa-
MES, or otherwise, which the person so re-
fusing, or absent or sick, was required to
list.
Sec. 10. In all cases in which the town
ehip 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 compan-
les or otherwise, or in consequence of his
neglect or refusal to make out or to be sworn
to such statement, to ascertain the several
items and value of such personal property,
moneys, credits, investments in bonds,
stocks, joint stock companies or otherwise,
if the assessor shall be unable to obtain posi-
tive evidence of the items and value Of such
property, moneys, and credits, he shall re-
turn such articles and value as, from general
reputation and his own knowledge of facts
and circumstances, he believes to be q cor.
rect list of the articles and value of such
property, moneys, credits, investments in
bonds, stock, joint stock companies, or 9th.
erwise, 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 annu-
ally, make out and deliver to the auditor OF
his county, in tabular form and al phabetical
order, a list or lists of the names of the sew.
eral persons, companies or corporations, in
whose name any personal property, moneys,
credits, investments in bonds, stocks or joint
stock companies or otherwise, shall have
been listed in his township, and he shall ell.
ter separately in appropriate columns, oppo-
site each name, the aggregate value of the
several species Of personal property enumer.
ated in the seventh section OF this act, as at
tested by the person required to list the same
or as determined by the assessor, making
separate lists of persons residing out of ar
incorporated town, and Of persons who are
residents of any incorporated town the col.
umns shall be accurately added up, and in
every case where any person whose duty it
is to list any personal property, moneys,
credits, investments in bonds, stocks, joint
stock companies, or otherwise, for taxation,
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 OF
affirma alton, in regard to the truth of his state
ments OF personal property, moneys, credits
investments in bonds, stocks, joint stock
companies, or otherwise, or any part thereof
when required by the assessor, the assessor
shall enter opposite the name of such person
in an appropriate column, the words, "relus
ed to list" or "refused to swear" and ir
every case where any person required to lis
property for toxation shall have been absent
or unable from sickness to list the same, the
assessor ehall enter opposite the name o
such person, in an appropriate column, the
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 the statement
of property which he shall have received
from persons required to list the same, ar
ranged in alphabetical order, and the audto
shall carefully preserve the same in his Of
tice for one year.
Sec. a. Each township assessor shall
annually, at the time of taking list OF per
sonal property, also take q list Of all rea
property situate in his township, that shal
have become subject to taxation since tn
last previous listing Of property therein, will
the value thereof estimated agreeably to tn
rules prescribed therefor by the ninth section
of this act, and OF all new buildings or othe
structures OF any kind Of over one hundred
dollars in value, the value of which sha II no
have been previously added to, or incude'
in the valuation OF the land on which sucl
structures have been erected and shall max
return to the county auditor thereof, at tn
same time he is required by this ct to max
his return OF personal property, in which re
turn he shall set forth the tract or lot of rea
property on which eoch of such structure
shall have been erected, the kind Of struc
lures so erected, and the true value added I
such parcel of real property, by the erectio
| there and the additional sum which it
believed the land on which the structure
erected, would selLfor at private sale. in COZ
seque nee thereof, shall be considered the va
ue of such new structure and in case of tn
destruction by FIRE, flood, or otherwise, of an
building or structure of any kind, over on
hun dred dollars in value, which shall haV
been erected previous to the last vauatio
of the land on which the same shall hav
stood, or the value of which shall have bee
added to any former valuation OF such Ian,
the assessor shall determine, as near as prat
ticable, how much less such land would SO
] for at private sale in consequence of sue
i daetruc t;au and maka rafurn thaPenf IN III