M'arthur Democrat. (McArthur, Vinton County, Ohio) 1853-1865, 1859-05-05

same valued and assessed in the same man
ner as is prescribed in the ssvs rol sections q
this act regulating the duties Of county audi
torsi provided, that nothing in this section
shall be so construed as to tax any took Of
} int rest in any joint stock company held by
the state Of Ohio; provided, that every yagen
cy Of an insurance company Incorporated by
the authority Of any other state Or govern
ment shall return to The auditor Of the coun
" in which the Office or agency o. such com
panY may be kept, in the month Of May an
-4Huol,T, the ansHHt eoi the gE0ss-FaaGlpts o.
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 10 al
the place where located
Sec. II. The assessment of all personal
property, moneys aud credits, investments in
bonds, stock, joint stock companies or other
wise, aud the valuation of all lands and lots
and new structures which have not previous
ly been valued aud placed on the duplicate,
shall be made between the second Monday
Of April and the third Monday OF Mag annual
ly; and the assessor of each township shall
on or before the first Monday of May annu-
nualiy, leave with each persen resident in
his township, of full age, and not a married
woman or insane person, or at the office,
usual place of residence or business Of such
persons, written or printed notice, requir-
ing such person to make out for such asses
sor, statement Of the property which, by
this act, he is required to list, accompanied
with printed forms in blank of the statement
required of such persons; and the assessors
shall, at the time he delivers such notice
and blank forms, receive from such persons
the statement OF his or her personal proper
! ty, moneys, credits, investments in bonds,
stocks, joint stock companies, or otherwise,
verified by his oath, unless such person shall
require further time TO make out such state
ment, in which case he shall call for such
statement before the third Monday of May.
Sec. Is. In every case where any person
shall refuse or neglect to make out and do e
liver to the township assessor a statement Of
personal property, moneys and credits, in
vest tments in bonds, stocks, joint stock COM
panies, or otherwise, as provided by this act,
OF shall refuse or neglect 10 take and sub
scribe an oath or affirmation as to the truth
OF such statement, or any partthercof, which
he is by this act required to verify BY his oath
or affirmation, or in case of the sickness or
absence of such person, the assessor shall,
in every such case, proceed to ascertain the
number of each description Of the several
articles of personal property enumerated in
the seventh section of this act, and the val
Ne therenG- the yalue of ,,evssnel property
/ suNect TO taxation, other than enumerated
articles, and the value of the mOneyc and
credits, Investments in bonds, stocks and
joint stock companies, or otherwise, Of which
Il statement shall not have been made to said
assessor, as Aforesaid, as The case may re-
quire; and to enable him so to do he is here
by authorized to examine on oath or alirma.
ton, any person or persons whom he may
suppose to have knowledge of the articles,
or value of the personal property, moneys,
credits, investments in bonds, stocks, Joint
stock companies. or otherwise, which the
person 50 refusing, or absent, or sick, was
required to list
Sec. 49, In all cases in which the town
ship assessors are required, in consequence
of the sickness or absence of the person
whose duty it is to make out statement Of
personal property, moneys, credits, invest
ments in bonds, stocks, joint stock compan.
les or otherwise, or in consequence OF his
neglect or refusal to make out or 10 be sworn
to such statement, to ascertain the several
items and value of such personal property,
moneys, credits, investments in bonds, stocks,
joint stock companies or otherwise, if the
assessor snail be unable to obtain positive
evidence of the items and value orsuch prop
erty, moneys, and credits, he shall return
such articles aud value as, from general rep
utation and his own knowledge OF facts and
circumstances, lie believes to be correct
list of the articles and value Of such proper
ty, moneys, credits, investments in bonds,
stock, j9int stock companies, or otherwise,
that such person would be BY this act requir-
ed TO list.
Sec, 20. Each township assessor shall, on
or before the third Monday of May annually,
make outandd3liver to the aultor of his coun-
ty, in tabular form and alphabetical, order a
list or lists Of the names of the several persons,
companies or corporations, in whose name
any personal property, moneys, credits. IN
Evestments in bonds, stocks, or Joint stock
companies or otherwise, shall have been list
cd in his township, and he shall enter sepa-
rately in appropriate columns, opposite each
name, the aggregate value Of the several
species of personal property enumerated in
the seventh section of this act, as attested
by the person required 10 list the same, or
rs determined by the assessor, making sepa-
rate lists ofpersons residing out of an ineor-
porated town, and Of persons who are resi-
dents ofany incorporated town; the columns
shall be accurately added up, and in every
case where any person whose duty it is 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 as
SCISSOR, or 10 take and subscribe an oath or
affirmation in regard to the truth Of his state
ments of personal property, moneys, credits
investments in bonds, stocks, Joint stock
companies, or otherwise, or any part thereof,
when required by the assessor, the assessor
shall enter opposite the name of such person
In an appropriate column. the words, 're
fused to list" or "refused to swear" and 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
assessor shall enter opposite the rame of
such person, in AL appropriate column the
word ''absent," or ''sick." ,.rs,l
Sec. 2l Each township assessor shall, at
the time he is reouired hy this art IN naka