The Wyandot pioneer. (Upper Sandusky, Ohio) 1853-1868, 1859-07-15
LAWS OF OHIO.
PUBLISHED BY AUTHORITY.
mo. 2O6,] AN ACT.
. l TCoNrINuED.1

1eC. ~. EVery p6rSOu VINO SuuiA puECHhso,
receive or hold personal property Of any de-
scrption, for the purpose of adding to the value
thereof by any process of manufacturing, refn~
ing, rectifying or by the combination Of differ
cnt materials, with view Of making gain or
profit by SO doing shall be held to be manu-
factureT and he shall when lie is required to
make and deliver to the assessor statement of
the amount of his other personal property sub
ject 10 taxation, also include in his statement
the average value estimated, as provided in the
preceding section, of all articles purchased, re-
ceived or otherwise held, for the purpose of be-
ing used in whole or in part in any process or
operation of manufacturing, combining rectify
ing or refining which from time to time he shall
have had on hand during the year next previous
to the time of making such statement If so long
lie shall have been engaged in such manufactu~
ring business, and if not, then during the time
he shall have been so engaged Every person
owning manufacturing establishment of any
kind and every manufacturer, shall list as part
of his manufacturers stock the value of all en-
gines and machinery of every description, used,
or designed to be used, in any process of refn-
ing or manufacturing, Except such fixtures as
shall have been considered rs part of any par
Gel or parcels af real property,) including all
tools and implements of every kind used, or
designed to be used, for the aforesaid purpose.
Sec. 13. When any person shall commence
any business in any county after the day prece-
ding the second Monday Of April in any year,
the average value of whose personal property
employed in such business shall not have been
previously entered on the assessors list for tax
nton in said county, such person shall report to
the auditor of the county the probable average
value of the personal property by him intended
TO be employed in such business until the day
preceding the second Monday of April thereaf-
ter; and shall pay into the treasury of such
county sum which shall bear such proportion
to the levy for all purposes, on the average so
employed, as the TINE from the day on which he
shall commence such business, as aforesaid, to
the day preceding the second Monday of April
next succeeding, shall bear to one year. Provi-
ded that if the person SO listing his capital
shall present a bona fdc receipt to the treasurer
of any county in this State in which such capi
TIL has been previously listed and taxed for the
amount of taxes assessed, and by him paid on
the same capital for the same year, then and in
that case it shall be a receipt from paying taxes
again on such capital
Sec. IA. When any person shall commence
or engage in business of dealing in stocks of
any description, or in buying or shaving any
kind of bills Of exchange, checks, drafts, bank
notes, promissory notes. or other kind of wri-
ting obligatory, as mentioned in the sixty second
session Of this act, after the day preceding the
second Monday in April, in any year, the aver
age value of whose personal property intended
AZ ha emnloved in such business shall not have
been nreyiously entered on the assessors list for
taxation. in said county such person shall re-
mort to the auditor of the county 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 spm which anal, boor the somn
,roror,;on ,o ,be hwy for oil nurnoeos ~, tho
roroa ~ ,a,,'o o. onn,oraa a H. .;,,o e. ~ 81,
Jsu ~ t;oh hs sholi no .e o "o ,rcm 'i'e u;
smoh h,s;nass ns osorase;d ~ .Io d., nrsasJ;n ~
sho sa"ond 1onaav in snri, nor, y sraoeo p. i;n =
s.snS". Lo 1Ivone ). y ] - Ap''' ''A' ''O'''a'Ns
e's,a sn, o0 y Is J" 49, norson shon ,o -
- - 49,; y ~ eaaaaa;J WI III,
~ I'll; nn,I ,horoas.o. 49,. "mN - .ta
.,,. ~. a,,a;,aS nJ 49, tha'.' W nv
hasana ra,,;.aa ~ s,.oI, ~ 49,. u
sa,.,,;a ~ s,sorn. nou,,;'oa =" ,a;S Nv,
pay oouo.e w a. s"at,d w w " oe p.s.u
Wy wv ~ f. ~" .a,.;s W '":..oa." ''s
neSf 40 may ~, ~ a'o '' Ia.;n " M,'nUsso .
an! G oeofs 81 mny uIeoe p, ' MI eave ,
or m 'nu Souss " Gon,,nun ieas w CIV. aI'
ioh ~ ..e .a nan0 VI uis 0oun'y AZ. W.. Ihe
use % .! sae souu. anu prooess issueu gu, oi 'he
Sou.s =, oo,."'ou .e"s r ouo. I0'oi, sl o0
oirecteu 70 lne proper omSel, anu may DO ser'A
gu IN any county III .iis o'a'e'
Sec. ID. The president, secretary, principal
accounting ofhcer OF every canal or slack water
navigation company, railroad company, turn
pike company, plank road company, bridge COM
pany, insurance company telegraph company,
or other joint stock company, except banking or
other corporation whose taxation is specifically
provided for in this act, for whatever purpose
they may have been created whether ineorpo-
rated by any law of this State or not shall list
for taxation. -verraod By the oath or afirma.
tion OF the person 50 listing, all the personal
property which snail be held to include road
realty as rs necessary 70 tne daily running op,