The Hancock Jeffersonian. [volume] (Findlay, Ohio) 1857-1870, 1859-08-05

BY him returned, a. required by the pfovis
ions of this act, to the several Auditors o
The respective counties in which the sam
may he located. If The County Auditor. L
whom returns are made, 10 OF the opinion
that false or incorfect valuations have beef
made, or that the property OF the corporation
or association has not been listed at its ful
lvalne. or that u has not been listed In Tn,
Location where II properly belongs, or W
cases where no return has been made to IN,
County Auditor, he is hereby required tC
proceed 10 have the same valued and assess
I'd in the same manner as is prescribed in
the several sections Of this act regulating
the duties OF County Auditors; provided
that nothing in this section sholl be so con
Istrued as TO tax any stock or interest In an,
joint stock company held by the state oil
Ohio; provided, thst every agency OF an in
surHnce company incorporated by the au.
'hority OF any other state or government,
shall return TO the Auditor OF the county in
, shich the Office or agency OF such company
may be kept, in the month Of May annually,
the amount OF the gross receipts Of such
agency, which shall be entered upon the tax
list OF the proper county, and subject 10 the
same rate OF taxation for all purposes that
other personal property is subject to oil the
place where located.
SIC. II. The assessment Of all personal
property, moneys and credits. investments in
bones. stoc k. JOINT stock companies, or 9th
wise. and the valuation Of all lands and lots,
aud new structures which have not previ.
ously been valued and l.laced on the dupll
cate, shall be made between the second
Monday of April aud the third Monday OF
May annually; and the Assessor OF each
township shall, on or before the first Mon.
day Of May annually, leave with each per-
son resident in his township, OF full age,
and not married woman or Insane person,
90 OF TIE oshss. ur""i ria~s NJ rssha""n ~
business Of such persons, a written or print
ed notice, requiring such person to make
out for such Assessor, q statement OF the
property which by this act he is required toI
list. accompanied with printed forms in
blank Of the statement required Of such per-
sons; aud the Assess ots shall, at the time he
delivers such notice and blank forms, re.
Geive from such persons the statement Of his
or her personal property, moneys, credits,
investments in bonds, stocks. JOINT stock
companies, or otherwise, verified by his
oath, unless such person shall require fur.
ther time to make out such statement, IN
which case he shall call for such statement
before the third Monday Of May.
Src. l8. 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,
in vestments 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 any part thereof,
which he is by this act required TO verify by
his oath OF Animation, or in case Of the sick.
ness or absence OF such person. the Assessor
shall, in every such case, proceed to aScer.
tain the number OF each description OF the
several articles Of personal property enumer.
ated in the seventh section OF this act, aud
the value thereof, the value OF personal
property subjectto taxation, other than emu.
merated articles. sni the value Of the mon
eys and credits. Investments in bonds, stocks,
and joint stock companies, or otherwise, OF
which a statement shall not have been made
to said Assessor. rs aforesaid, as the case
may require; and to enable him &c 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 ar
ticles, or value OF The personal property,
moneys, credits, investments in bonds,
stocks, joint stock companies, or otherwise,
which the person so refusing, or absent, or
sick. was required to list.
Src. 10. In all cases in which the Town
Of the sickness or absence Of the person
whose duty It Is to make out a statement Of
personal property, moneys, credits, invest
ments in bonds. stocks, joint stock compa.
MES, or otherwise, or in consequence Of his
neglect or refusal to make ou or to be sworn
TO such statement, to ascertain the several
Items aud value Of such personal property,
moneys, credits, Investments ip bonds,
stocks, JOINT stock companies. or otherwise.
il the Assessor shall be unable to obta n
positive evidence oi III. items and value of
such property, moneys and credits, 10 shall
retufC such articles and value as, from gem
eral reputation and his own knowledge OF
facts aud circumstances, he believes to be a
correct list Of the articles and value OF such
property, moneys, credits. investments in
bonds, stocks, iointstock companies. or 9th
eIwise. that such person would be by this
act required 10 list.
Src. 90. Each Township Assessor shall,
on or before the third Monday oI May, annu-
ally, make out and deliver to tho Auditor of
his county, in tabular f0rm and al p betical
order, list or lists OF the names Of the sew.
era 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 enter separately in appropriate col.
umns, opposite each name, the aggregate
value OF the several species Of personal pro.
perty enumerated in the seventh section OF
this act. as attested by the person required
TO list the same, or as determined by the As.
SCISSOR, making separate lists OF persons
residing out OF an incorporated town, and Of
persons who are residents nf any incorpor
ated town: the columns shall be accurately
added up, and IN every case where any per.
sou whose duty II rs 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 or affirmation, in re.
gard to the truth Of his statements Of per-
sonal property, moneys, credits, investments
in bonds. stocks, joint stock companies, or
or any part thereof, when required
by the Assessor, the Assessor shall enter op
poslle the name Of such person in an appro.
pirate column. the words, "Iefused to list"
or "reiused to swear," aud 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 ASS ssor
shall enter opposite the name Of such per-
son. in an appropriate column. the word
"sbsent,' or "sick.'
src. 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 state
ments Of property which he shall have re.
ceived from persons required to list the same,
arranged in alphabetical order, and the Au.
ditor shall carefully preserve the same in his
Office for one year.
Sac. %. Bach Township Assessor shall,
annually, at the time OF taking list of per-
sonsl property, also take 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, estimated ngreeably
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 40. or
included IN The valuation OF the land on
which snch structures have been erected;