Dayton daily empire. [volume] (Dayton [Ohio]) 1850-1865, 1859-06-01


bills Of srehapaa, oheoka,. drauehts, bank ne,si
promissory notes, or other kind Of Writng obiiga.
! tory, a. mentioned In The slxty second feeuon o
this act after The day preceding 'hs second Monday
n APIi IN any year, ss Z. sfess ssias ~ sno.s
busnesbs shall not have been prsviopSly ehtered
the assessors list for taxatlvn, IN said county
such porsOn shall report 10 the auditorof the coun.
" the probable average value OF the persontl
property BY him iutended 70 be Employed IN such
business until the day preceding tbe second Mon
day in April thcresitcr, and shall Pay into the
treasury Of such county sum which shall bear
the same proportion to the levy for all purposcs,
on the average vaiuo employed, as the time ifom
the day on which he shall commence or engage In
such business az aforesaid, TO the day preceding
tho second Monday in April next succeeding shall
bear to one year.
See 10. II any person shall commence or en-
gage In any business, Aforesaid, and shall not,
within one month thor, after, report 10 the county
auditor, and mako payment TO the eounty treasu-
rer, as before required, be shall forfeit aud pay
double the amount required to be Paid by the tive
preceding sections, to be ascerlanod, as near as
may be, by the testimony of witnesses, and res
covered before any justice OF the peace, OF in the
court Of common pleas, by civil action In the name
Of the county treasurer for the use Of the county
and process issued tof the court Of common
pleas 10 such action, shall be directed to the prop
state.
Sec 10. The president, secretary, or principal
accounting officer Of every canal or slack-water
navigation company, railroad company, turnpike
company, plankroad company, bridge company,
insurance company, telegraph company, or other
joint stock company, except banking OF other cor.
poraions whose taxation is specially provided for
in this act, for whatever purpose they may have
been created, whethor incorporated by any law uf
this state or not shall list for taxation, verified
by the oath Affirmation Of the person so listing,
all the personal property, which shall be held to
include the road bed, water and wood stations, and
such other realty Is neoessaryto the daily run
ming operations Of the road, moneys and credits
Of such company OF corporation within the state,
at the actual value In money, in manaer follow
ing In all cases return shall be made " the sew
era auditors fthe respective counties whore such
property may bo situated together With state
ment Of the amount Of such property which is sit
uated in each township, incorporated village, city
or ward therein; the value oil all movable proper
ty shall be added TO the stationary and fixed prop
erty and real estate, and apportioned to such
wards, cities, Incorporated villages, or townships,
pro rata, in proportion to the value Of the real
tate and Bxed property in said ward, city, ucorpo'
rated village township and all property lists
cd shall be subject 10 and pay the same tax 9TH
er property llstod in such ward, city incorporated
village or township. 1t shall be the duty Of the
accounting officer aforesaid TO make return to the
nudltOf OF blote uuflnB tue mOnlu Ol may OF encn
year, the aggregate amount Of ali properly by him
returned, as required by the provisions Of this aOt
to the several au gtors Of the respective counties
in which the same may be located. II the county
auditor, to whom returns made, Is Of the opin
ion that false or Incorrect valuations have been
made, or that the property OF the corporation or
association has not been listed ut its full value,
that il has been listed in tho location where Il
properly belongs, OF in cases where no return has
been made to the county auditor, ho is hereby re-
quired to proceed TO have the same valued and as
sessed in the same manner as is prescribed In tho
several sections Of this act regulating the duties OF
county auditors: provided that nothing in this
tiOn shall be SO construed ~ tax any stock or
interest iO any jUint stock company held by the
state of Ohio; provided, that overy agency Of an
insurance company incorporated by tue authority
any other state Or government, shall return to
the auditor Of the county iu which the Office or
agency of such company may bo kept, In the month
Of May annually, tho amount of the gross receipts
of such agency, which shall be entered upon the
tax list Of the proper county, and subject to the
same rate of taxation for all purposes that other
personal property is Subject to at the place where
located.
Sec. II. The assessment of nll personal prop
erty, monies and credits, Investments in bonds
stock joint stock companies otherwise, and the
valuation Of oil lands and lots and new structures
which have not previously been valued and placed
on the duplicate, sha'l be made between tho csecond
Monday oil hprll anu Tue Oh MAY
annually; and the assessor OF each township shall,
on or before the first Monday Of May annually,
leave with each personresident In his township, Of
| full age and not married woman or insane per-
son, or at the Office, usual place Of residence bu
sness of such persons, written or printed notice.
requiring such person to make out for such aaees-
sor a statement of the property which, by tk8ts,
be is required to list, accompanied with prihtsd
forms in blank OF the statement required Of such
porsons; and the assessor shall, at the time he de-
livers such notice and blank formr, receive from
such persons tho statement Of his or her personal
property, moneys, credits, investments in bonds,
stooks, Joint stock companies, or otherwise, veri
fed by his oath, unless such person shall require
further time to make out such statement, In which
case he shall call for such statement before the
third Monday of May. .I.
\ Sec. Is. In every case where any pcrIon shall
refuse or neglect to nuke out and deliver to the
township ASSESSOR statement of personal proper
ty, moneys, 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 affirmation as to the truth Of
such st ltement, any part thereof, which he Is,
by this act required To verify by his oath afir-
nation, or in case of the sickness or absence OF
such persOn the shall, in every such ease,
proceed to ascertain the number Of each descrip-
lion of The several articles Of personal property
enumei ated in the seventh section Of this act, and
the value thereof, the value Of personal property
subject to taxation, other than enumerated arti-
Giles, and tho value Of the moneys and credits, To-
vestments in bonds, stocks and joint stock compa'
| mics or otherwise, Of which a statement shall not
have becn made to said assessor as aforesaid, as
the case may require, and to enable him 80 to do,
| he is hereby authorized to examine oath or
affirmation, any person or persons whom he may
suppose to have a knowledge of the articles, or
value OF the personal property, monOys, credits,
investments in bonds, stocks, joint stock compa-
mics, or otherwise, which the person so refusing
or absent OF sick, was required TO list,
Sec. ~. In all oases in which the township
assessors arc required in consequence OF the sick
ness or absence of the pcrsen whose duty it is to
make ont a statement Of personal property, mo
neys credits Investments in bonds, stocks, joint
| stock companies, or otherwise, or in eOnseq
of his neglect or refusal to make out or be sworn
to such statement, to ascertain the several items
| and value Of such personal property money 8,
CREDITS Investments in bonds, stocks, joint stock
companies, or otherwise, If the assessor shall be-
unable to obtain positive evidence of the items
and value of such property, moneys and credits
| be shall return such articles aud value as, from
| general reputation aud his own knowledge Of fact,
aud eircum stances he believes 10 be correct list
of the articles and value of such property, moneys
credits, Investments in bonds, stocks joint stock
companies or otherwise, that such person would
be by this act required to list
See 20. Each township assessor shall, on OF
| before the third Monday of May annually, make
out and deliver to the auditor OF his county, In
tabular form and alphabetical order, list or lisI
Of the names Of the several persons, companies OIL
corporations, in whose name any personal proper.
n ty moneys, credits, investments 10 bonds, stocks
or Joint stock companies OF otherwise, shall have
been listed 10 his township, and he sknil entei
separately in appropriate columns, opposite each
name, the aggregate value OF the several spseies'