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

. value thereof by any process Of manufacture
; ing, refining rectifying. or by the combine
{ lion of different materials, with view o.
} making a gain or profit by so doing, shall bt
2 held to be a manufacturers aud he shall
7 when he is required to make and deliver io
: the assessor a statementBf the amount of hii
! other personal property su5iee. to taxation
: also include in his statement the average vat
ue estimated, as provided in the preceding
) section, Of all articles purchased, received o
I Otherwise hell. for the purpose Of being uset
|, if whole or m garii IN any process of-o1'crt
2 tlon Of manufacturing, combiuing reotiiying
? or refining, which from time TO time he shoI
; have had ON hand during the year next pre-
= vious to tie time Of making such statement
! it so long he shall have been engaged il
such manufacturing business and if not
; then during the time he shall have beer
so engaged. Every person owning Q
manufacturing establishment of any kind
and every manufacturer, shall list as part o
his manufacturers stock the value OF all en-.
gines and machinery Of every description
used, or designed to be used, in any process
of refining or manufacturing, Except such
fixtures as shall have been considered Us part
Of any parcel or parce s OF real property n-
cludiDg all tools and implements of every
kind used, or designed to be used, for the
aforesaid purpose.
Sec. l3. When any person shall COM
mence any business in lny county after the
day preceding the second Monday Of April
in any year, the average value of whose per.
sonal property employed m such business
shall not have been previously entered on
the assessors list iol taxation in s1id county,
such person shall report TO the audi tor of the
county the probable average value of the
personal property by him intended to be en-
ployed in such business until the day prece-
ding the second Monday of April thereafterj
and shall pay into the treasury of such coun
ty sum which shall bear such proportion TO
the levy FOR all purposes on the average so
employed, as the time from the day on which
he shall commence such business, as afore-
said to the day preceding the second Mon
day of April next succeeding, shall bear to
one year. Provided, that ii the person so
listing his capital shall present bona iide
receipt to the treasurer 0 / any county in this
state, in which such capital had been previ-
ousiy listed and taxed Tor the amount of the
taxes assessed, and by him paid on the SAME
capital for the same year, theu and in that
case it shall be a receipt from paying taxes
again on such capi tai.
Sec. Ia. When any person shall com.
mence or engage in the business of dealing
in stocks OF any description, or in buying or
shaving any kind of bills lsofexchange ,ehaeks,
lArafssF-! sF-!5-u1yTI0tvEg PyrnlS0fy notes, or other
hind Of writing obligatory as mentioned in
( the sixty-spcond section Of this act, q ter the
day preceding the second Monday in April,
/ in any year. the average value ol whose per-
sonal property intended to be employed in
such business shall not have been previously
entered ON the assessors list for taxation, in
said county, such person shall report to the
auditor of the county the probable average
value Of the personal property by him IN
tended to be employed in such business until
the day preceding the second Monday in
April thereafter and shall pay into the treas-
ury Of such county a sum which shall bear
the same proportion to the levy for all pur-
poses on the average value so employed as
the time from the day on which he shall COM
mence or engage in such business, as afore-
said, to the day preceding the second Mon
day in April next succeeding, shall bear to
one year.
Sec. Is. Ii any person shall commence
or engage in any business as aforesaid, and
shall moi, within one month thereafter, re-
port to The county auitor, and make pay
meut to the county treasurer, as fore re-
quired, he shall forfeit aud pay DOUBLE the
amount required to be paid by the two pre-
Ceding sections, 10 be asccTtailed. as near as
may be, by the testimony of witnesses, and
recovered before any justice ol the peace, OF
in the court ofcommOn pleas, by civil action,
in the name of the county treasurer.
for the use of the county, and process
issued out of the court of common pleas, in
such action, shall be directed to the proper
officer, aud may be served i'll any county in
this stale.
Sec. lG. The president, secretary, orprin-
cipal accounting officer ofevery canal or slack
water navigation company railroad company,
turnpike company plankroad company bridge
company, insurance company telegraph COM
pany, or other joint stock company, except
banking or other corporations whose taxa
tion is specifically provided fOI in this act,
for whatever purpose they may have been
created whether incorporated by any law of
this state or not, shall list for taXation, veri-
| fed by oath or affirmation of tho person 81
listing, all the personal property, which shall
be held to include road bed, water and wood
stations and such other realty as is necessa-
ry to the daily running operations of the road,
moneys and credits OF such company or cor
poration, within the state, at the actual val
ue in money, in manner following: in all ca
ses return shall be made to the several audi
tors Of the respective counties where such
property may be situated, together with a
statement OF the amount of such property
which is situated in each township, incorpU-
rated village, city or ward therein; the value
of all movable property shall be added to
the stationary and fixed property and real
estate, and appoTtioned to such wards, cities,
incorporated villagss. or townships, pro rata,
in proportion to the value olthe real estate
and fixed property in said ward, city, incor-
porated village or township; and oil property
SO listed shall be subject to and pay the same
taxes as other property listed in such ward,
city, incorporated village or township. 1t
shall be the duty Of the accounting officer
aforesaid TO make return to the auditor Of
state, during the month of My ofeach year.
tbeSggregate amount ofall property by him
returned as required by the provisions Of this
act, to the several auditors OF the respective
/ onun.;os In ,,,h;ch tho camp may ha lncated