The Jeffersonian Democrat. [volume] (Chardon, Ohio) 1854-1865, 1859-09-16
CHARDON GEAUGA COUNTY, OHIO FRIDAY SEPTEMBER 49, 1852

day preceding tho second Monday of April
in any year, tho average vnluo of whose
personal property en- poyed in such business
shall not have been previously entered on
tho assessors list for taxation in said county,
such person shall report to the auditor Of
tho county tho probable average value of
tho personal property by him intended to
be employed in such business until the day
proceeding the second Monday Of April
thereafter; and shall pay into tho treasury
of such county a sum which shall bear such
proportion to tho levy for all purposes. on
the average, so employed as tho time from
tho day Oh which he shall commence such
business as aforesaid. to tho day preceding
/ the second Monday Of April next succeeding.
shall bear to ono year. Provided. that if
( tho person so listing his capital shall pro-
scut a bona fdc receipt to tho treasurer OF
any county in this state, in which such
capital had been previously listed and taxo1
for the amount Of tho taxes assessed. and by
! him paid on tho same capital for tho same
yccr thcn and in that case it shall DO a
receipt from paying taxes again on such
capital.
Sec. II. When any person shall com.
monce or engage in the 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 writing obligatory, as mcn-
| toned in the sixty-sGcond section OF this act,
after the day proceeding the second Monday
IL April, in any yea, the average valuo of
whose personal property intended to be
employed in such business shall not have
been previously entered on the assessor 8
list for taxation, in said county, such person
sInlI rnnOrf tn hn anlitnr IF tho couuty hn
probable average value o: the personal prop
crty by him intended TO be employed in
such business until tho day preceding the
second Monday in April thereafter, and
shall pay into the treasury of such county
a sum which shall bear the same proportion
10 tho levy for all purposes, on tho average
value so employed. us tho timo from tho day
on which he shall commence or engage in
such business. AS aforesaid, to the day pre-
ceding tho second Monday in April next,
succeeding shall bear to one year.
Sec. 10. If anJ person shall commence
or engage in any business as aforesaid. and
shall not, within one month thereafter re.
port 10 tho county auditor, and mako pay
mcnt TO tho county treasurer, as before
required. ho shall forfeit and pay double
tho amount required to bo paid by tho two
prcconing sections, to be ascCrtained as near
as may be, bv tho testimony of witnesses.
and recovered boloro any justice of tho
peace. or in any court of common pleas, by
civil action, in the name of tho cou nty treas
urcr, for tho uso of the county. and process
issued out o: the court of common pleas, il
such action, shall be directed TO tho proper
officer, and may be served in any county in
this state.
! Sec. lG. Tho president, secretary, OF
principal accounting officer of every cana
or slack water navigation company, railroad
company, turnpike company, plank road
company, bridge company, insurance com
nany, telegraph company, or other JOINT
stock company, except banking or other
corporations whose taxation is specifically
provided for in this act, for whatever pur-
pose they may have been created. whothor
Incorporated by any law of this state or not
shall list for taxation, verified by tho oaIt
or affirmation of the person SO listing. al
the personal property. which shall be hold t.
include road bed, water and wood stations
and such other reality rs is necessary to
tho daily running operations of tho road
moneys and credits of such company ol
corporations, within the state. at the actua
/ value in money, in manner following, in al
cases return shall bo made to the sovera
auditors of tho respective counties where
, such property may DO situated, together
with statement of the amount of such
, property which is situated in each township
= Incorporated village, city or ward therein
, the value of all moveablo property shall bC
added to the stationary and fixed property
/ and real estate. aud apportioned to such
n wards, cities, Incorporated villages. or town
, ships pro rata. in proportion to the value q
"a mt N c
a. ward. city, Incorporated village or township
+ and all property so listod shall be subject tC
a and pay the same taxes as other property
n listed in such ward, city or incorporated
village or township. 1t shall be the duty o
4 tho accounting officer aforesaid to make re
n turn to the auditor of state, during th
month OF May of each year. the aggregate
h amount OF all property. by him returned a
required by tho provisions of this act, to tn
n to tho several auditors of tho respective
n counties in which tho same may bo located
II tho county auditor. to whom returns ar,
, made, is of tho opinion that false or incoi
rect valuations have been made, or that the
n property OF tho corporation or association
a has not been listed at its full value. or thai
a it has not boon listed in the location where
, it properly belongs. or in cases whero no ro
n turn has been mado to tho county auditor
"a he is hereby required to proceed to have thu
!, Same valued and assessed in the sam,
\ manner us prescribed in the several section
: of this act regulating the duties of count,
= auditors: provided, that nothing in tbi
! section shall be so constructed as to tax any
stock or interest in any joint stock company
hold by tho state of Ohio provided. thai
= every agency Of an insurance company in
corpOrated by tha authority of any othe
: state or government shall return tn tn,
: auditor of the county in which the Office o.
o agency of such company may be kept il
the month of May anualy. the amount of tn,
" gross receipts of such agency, which shall bt
entered upon the tax list of the proper
: county, and subject to the same rate of tax
0 alton Cor oil purposes that other persona
=, property is subject to at the place whcr,
located.
. Sec. IT. Tho assessment of all persona
n property, moneys, and credits, investment
| in bonds. stock, joint stock companies o
a otherwise, and tho valuation of all lands an
n lots, and new structures which have not pre-
|. viously been valued and placed on the du
# plicate shall be made between tho secnn
n Monday of April and the third Monday q
a May annually; and tho assessor Of eac
q township shall. on or before tho first Mouda
y of May annually, leave with each persol
;. resident in his township. of iull age, and no
l. II married woman or insane person, or a
>, the office, usual place of residence or busi