Cleveland morning leader. [volume] (Cleveland [Ohio]) 1854-1865, 1859-05-05
or LISTING AND vALuINe rHR PROPERTY or
MERCHANTS AND MANuFAcruRERs, AND or
BANKRRs EXCHANGE RRoERRs, AND sTooK
tobpppe pTo

Nh bSve n' BEEN parebsssd either In OF 6ut 81 ts tste
eeas sold at en- ssysSesa ~ & pSsSS slS s q, pratt
oa q 'as & ss % sn gi s 90 isa @srsbS9 any pa9So aSS
when he shall be by th required 70 mako out aud de
liver to the ossosfor statement his other po sonal
taniagio bis nu ,inss % msreh9R.i aud m estimating
shs yai9e S9siic ~ b sptess f nsrSonS roosrty ybcb
he shall have had from time 70 time IN his possession
time Of making such statement long he shall haee
been engaged n 6usi9sss and d not, then during SUN
sialte made mp by taking the amouut in value ON hand
wear In which the porson making such statement snail
have been engaged In business add,ng together such
the humber Of mopt6s the pefsoa making The statement
provided that no eoas,gee shall ge rsaaTed W t tor
taxation the value Of any propeI te o th state
wise nom any place within the state, the value Of
any pre ey n, RiSr SteTed or forWerJed brv sJ
he shall In either have interest such property
SON As used this aud the succeeding sections shall be
held to and include hrm, company and iaoorpora-
Sec H. Every person who shan purchase, receive or
9 S5 @ the ySa hersofB By any process Of msauSc
turing refining recfying or by The combination Of df-
so dong shall Be held to be maaqigctuTei and he shat
he required TO make and deliver TO the assessor
stat ement of OF his Oher personal property
subject taxation, also include - his statement the
sseiioG Of all articles purchased, received otherwise
held ot the purpose OF being osel IN whole oI IN part IN
uyng rcfniug, which from time to tine he shall have
s 2a Sh s nsn long Bo shalt have been en-
goged in such manuacIqtng business AUD II not thon
person owning manufacturing esab shment t any mi.
& I1 Ssel{ {r be value of ali engines and macbTery OF
every DESCRIPTION or designed to be used any mo-
refining mauufac urug Except such fixtures
shall have been c0nseed part Of parcel parcels
nf real pruperty) including ali tools AMI implements
every KIND USED designed 70 be used for tue aOrgsa
Sse Ii when any person shall commence any business
county the day preceding the second Monday
Of April 10 any year the average value 81 whose rSonal
previously entered the assessors list for aKatioa 10
county the probabe average value Of the personal prop
ery by him intended TO be employed Ia such business until
and shall pay into the treasury OF such county sun
WHICH shals oeat suS y, " % ~ & o' e ail
DAY lnl which he shall commence such business alore
ueI edhg shall bear 90 Que year Provided that
Gi eiot 10 be treasurer of any county Ia thus state IN
which such capital had been psyiousy listed and taTed
the same capital for the year then and in that
il ,a be a roceiD, hom paving taxes ugain on such
See a. When any person shall commence or ynguge IA
buying shaving any kind of bills VI exchange, checks
dras hank notes promisory notes or other nd Of writ
this act, after the day preceding the secund Monday N
properly intenaed to cup Dyed in such Shall
not have been previously entered the assessors list
a1at said county ueh person shall report u the au
ditor the county the pnba6e average value OF the per
Ar thereafter and shall pay into the treasury Of su
lew al purposes the averge value employed
the Time from as day on which ne sha commence or en-
the second Monday IN Apnl next succeeding shall lear 10
Sec IT, Ifauy person shall or engage in any
business as aio esaid and shall ngt withn one month
ment tho county Treasurer as before required, he sba
tile Two pIerCdiDg ous. be asceriuined eaf us
may behy the testimony Of witnesses, and recovered I've
pleas by civil action IN the name OF the county treasurer
uleas IN uCllOn shall bt
the proper tcer and may be served In auy county thu
Sec To- The president cetaiy. or principal
lug hoer OF every canal or SLACK Waer navigation CON
company bridge company, Insurance company telegraph
uher c5rpuruous whose sDechcaly provide,
for in hls act for Whatever purpose they may have beer
created, whether incorporated ny any law of hls stale
mot sh II INST 10 uxatun, yerih by thG oath ut
sha be held 10 include road bei or and wood stl
and such other reality is necessity the dali,
upuny cOrpoution, within tue state. at the aotua
vaiuo IN uouoy In manner following in all cas- return
coun where such prparty may be situated together
situated IN each owgsniP incorporated village city
tet'l iIle NlIe OF all a lopelt an istu Ahal u'
and uppOrtoued such wATds cities, inCoruOra ed vi
he roSt es aiS aud fied properly Ia sand Wad city. 10
corpo .uted vluge ortownslp; and all pupery shall b.
SUBJECT 10 aud pay the same axes US other property sle
IN such ward city lcorporaod village or township
muke reurn the guditr Of state, during the month o
May OF each earAhe Hggngae amount Of al property
the Of the respective counties in whc
rst,,ns oT ,1e is of The rpnion lht iHis or iSc
valuations have been made, that the property Of tn
value that has been listed IN the location where
properly belongs or " cases where no return has bee
made 10 tue county audt he Is hereby required TO pru
cecil have the valued and assessed the sam
re Iuatns the duties Of cOu4ty auditors provided lhH
noJhmg ~ this section shall be so construed to
stock interest any JOINT stock company held by h
Company iacorporaed by the autGo 81 any other sa
InmUht, snail return 10 lhb auditor the
:, n which The ohee Of agency Of such eomplny may
grss reelpts uch as ncy which sha be entered upO
thsuI list Of he proper couny anl subject 10 the in
taxation for all purposes that other personal pro-
BE- pITtyls subject To at the plsce where located.
e paSiSs or ibrrWise ard ihe yIuston or a lands nm
valued ld placed onthe duplicate shall be made betwee
annually; aud the assessor OF each township shall on
- before TIA irt MoudaG 81 May annually, leave WI rac
person resident III ms township OF lul uge md not
hurried woman or insane person. or at the office
place residence business Of such persons,
printed notice. requiring such person to make
assessor, sutomon OF the property which, by is act
Ssssssors shall at tie time he delivers such p1lic SH
blank forms receive nom such persons the salemc Of
or her Tsona propeny moneys credits ,ineuts
by his oath unless such p.ron shall require 'urer TN
70 make out such statement m which case he shall ca
sac Is. In every case where any ersou shall
4 , IN ~ a. Pe sSa P"n{ % nn Sseuiss 4
erwise pro, Ided by this shall refuse or neg
tO take aud su' scribe oath armtion the thu
ofsu"h statement any part thereof which he sby III
Of the sicknss OF absence Of such person the
every such cose proceed 70 ascertain the number Of
70 descrpltn Of tge several articles Of personal proper
taxation, other han enumerated urc los aud the
/. ut stock companies or otherwise Of which
4 Sha NOT have zen made TO said nsIesoT as ntesad
u BY authorized to examine on oath trmhu psrsl
fdG articles or value of Ike p rsoaaI prpsrty Rey
ceds, investments in bonds, stocks JOINT stock comp
MES otherwise which the person refusing absG
T, SEC. 10. In all which the township assesso
= are equed IN consequence OF me sickness or absence
d the person whose dut, II is to make out statement
10 stocks, Joint stock companies Or otherwise,
sSe6 sIatsnspt 10 asSrtsS tbe seTS nv SI
Of such personal property moneys, credrs investments
uSseSsur shall be unable TO obtain positive eadence OF Ii
LIENS ana value o. such property moneys aud credits
tation and his knowledge facts and ciicu instance
b, such poPery, moneys, credits, IL bond
e stock jout stock companies otherwise that pc
sec 70 Each Town hip sessor shall, on ur before
auditor of his county IN tubula form aud alphabetical
der list sis Of the O the several persons cor
pMes or corporations, ia whose name any personal pr
per moneys credits Investments ~ bonds stocks io
toot companies or otherwise shall have been listed IN
township, aud he sha cutter separately apprupraie
umns, opposite each name the aggregate value 6f the Sc
section Of this act aesed y he person required 10 h
the same asdetemincd by the ing sepaa
lists OF persons residing out Of noorp pOruled Town al
10 OF persons who are residents Of Incorporated town.
r. columns shall be aCcuTieY added Up Ia tyeTy "a
b where son whose duty IL 10 list any personal pT
10 pory moneys credits Investments in bonds slocks o
- STOCK cumpames OF ohefWise, or taxation SHAH have
II fused or neglected to list The when cal ed ou fcr m
purpose by the assoss0T and subscribe an oath
,r All nation IN regard TO the truth Of his statements OF pe
10 sonal pTopo ", moneys, credits. Investments in bot
socksl JOINT stock companies or Otherwise or any pt
y thereu Whel required by the ussoE the Nh
NJ enter Oppo,e the uume OF such person
column tho words, Teiusedtu list or refused 10 weal
and "a every case where any person required s prup
" W taxation shall hive been absent uuable from H.
ness 10 list the same the shall Oppt e
haho OF such person, 10 appropriate column the wu