The Tiffin weekly tribune. (Tiffin, Ohio) 1859-1868, 1859-07-01
LAWS OF OHIO.
PUBLISHED BY AUTHORITY.
An ACT.

For the Assessment and Taxation Of all Prop
ertg in this State, and for lowing Taxe
taereou according 10 ita true value In mon
~
of LinrtSo ANn v,LUiNg THE rhorEhrY or mEE
Grants asp sATUrAorUErHs, ASB or BANK
rss, txoHANgE nsoEgRs, AND sroos JonhEHl
rrc.
SEQ. II Every porson that shall own Of
have In his possession, or subject 70 his con
troi. any personal property within this state
with authority to sell the sanio, which shall
have been purchased either In or out Of thii
state, with view to being sold at an advauo
Cd price, or profit, or which shall have been
consigned to him, from any place out Of thi,
state, for The purpose Of being sold at ans
place within ibis state, shall bo held 10 be q
mrruhanter, and, when he shall be by this aci
required 10 make out and deliver % tho ass.
css0r a statement Of his other personal prop.
erty, he shall s'A,e the value Of such property
appgTiainiug 10 his business as a merchant
und In estimating the value thereof, he shall
take as the criterion the average value Of all
such articles Of personal property, which he
shall have bad from limo 20 tlmo Ia his pos
NNNHNNNH VT MNNNN AlAH NNMNINIf MMNNNM NNN Nnul
next previous 10 The time OF making such
statement, if 20 long he shall have been en-.
gagged IN business and lf not, then during
such time az be shall have been go engaged
and the average he shall make up BY taking
the amount IN value on hand, A. nearly as
may ho, IN each month Of tho next preceding
year IN which the person making such state.
mont shall have been engaged In business
adding together such amounts, aud dividing
the aggregate amount thereof by the number
Of months that the person making the state.
ment may have been in business during the
preceding year provided, that no cobsirnee
ahall be required 10 list lor taxation the value
Of any property. The product OF this state
which shall have been consigned 10 him, for
ealo or otherwise, from any place within the
state, nor the value Of any property consign.
ed 10 him fom any other place for the sole
purpose Of being stored or forwarded pro.
vidcd, he Al all, IN either case, have no inter.
cst IN such property, or any profit TO be dei.
we'd from its sale and the word person a.
used In this and the succeeding sections, shal
bo held to mean and include firm, company
and corporation.
See, ~ Every person who shall purchase
receive or hold personal property Of any dc.
ucrlpdon, tof the purpose Of adding 20 the va.
lue thereof by any process OF M inulacturlng,
refining, recttying, OF by the combination OF
different materials, with vioF of making q
gain or profit by 40 doiug shall be held TO he
a manufacturer and no shall, when he l. ro.
quircd 20 make and deliver 10 tho assessor u
statement Of the amount OF hls other personal
property subject 10 taxation, also luolude IN
his sta emcnt the aycrago value oslimated, "a
provided IN the preceding section, cf all artl.
cles purchasod, received or othersiss held
for The purpose OF being used 10 whole or In
part, In ony proocsa or operation Of manufac.
turing, combining, rectlbiug or refining,
which from timo 70 time he shall have had
on hand during the year next previous TO the
time OF making such statement, n 90 long he
shall have been engaged In such mAnUfictur-
Ing business aud II not, then during the
time he shall have been 40 engaged. Every
person a anu.acluring establishment or ANY
kind, and every manufacturer, shall list az
par OF his manufacturers stock the value of
all engines aud machinery Of every descrlp.
ton, used or designed TO be used, Ia any pro.
cess OF refining or manufacturing, tuxcept
such fixtures aa sha.l have been considered as
part Of any parcel or parcels Of real property
including all tools and implements Of ovcry
kind used or designed 10 be used, for the a.
iorosaid purpose.
Sec lS. When any person shall commence
any business In any county aner the day pre-.
ceding the second Monday of April M any
year, the average value OF whose personal
property employed In such business shall not
he~. Ne-- r~-~iv~slr s~tys "a va thu nasusaurs
llet Tor taxation Ia said county, such person
shall report 10 the auditor Of the county the
probabie average value Of the personal prom.
erty oy him intended TO be employed In such
business until the day preceding the second
Mondy Of April thereafter and shall pny
ipio she treasury Of such county sum which
shall bear such proportion 10 the levy for all
purposes, on the average, SO employed, ~ tho
time nom the day on which he shall comm
ence such business, as Aforesaid, TO the day
preceding the second Monday Of Aprl noxi
succeeding, shall bear TO one year Provided
that II the person SO listing bis capital, shall
present a bona hde receipt 10 the treasurer Of
any county In this state, In which such can't.
al had been previously listed and taxed Tor
the amoust OF the taxes assessed, and by him
paid on tho same capital for the same year,
then aud in that case it shall bo a receipt
from paying taxes agan on such capital.
Sec. al. When any person shall commence
or engage la the business OF dealing II
stocks OF any description, or in buying OF
shaving any kind ofbills Of exchange, chcct
draits, bank notes, promlssory notes, or 9th,
kind OF writing obligatory, as mentioned n
the sixty second section OF this act, after m,
day preceding the second Monday In April
IN any year. the average value OF whose net
sonh property Intended 10 DO employed n
such business shall not have been provlousl
entered on the assessors list for taxation, h
said county, such person shall report 20 tn
auditor Of the county tho probable avorag
value Of the personal property by him intend
ed 10 be emp Dyed In such business until IN
day preceding tho second Monday In Apr
thereafter, aud shall pay into the treasury q
such county sum which shall bear the sam
p por.on 10 tho levy for all purpo es, on IN
average value 80 employed, as the time irol
the day on which he shall commence or en-
gage In such business, as Aforesaid. 10 t1
day preceding tho second Monday in Apr
next, succeeding shall be r to one year.
See 10, IL any person shall commence q
engage IN any bus ness as afol Csaid, and sha
not, within ono month thereafter, fenort
The county auditor, and make payment 10 Il,
COZ n treasurer, as before required, he sha
iorielt and pay double the amount require
70 be paid by the two preceding sections. ,
DC aseeftained a. near as may BE-, by the te,
Anony OF witnesses, and recovered befpr
any justice Of the peace, or In tuo court ,
common pleas, by civil action, IN the name 4,
the county trea urer, for tho use Of the eour
" aud process issued out Of the court f,
common pleas, In such action, shall be dire,
tcd 70 The proper oiheyr, aud may bo serve
IN any county In this stAIe.
Sec, l6. The president, secretary, orprlr