The spirit of democracy. [volume] (Woodsfield, Ohio) 1844-1994, 1859-07-20


thereof by the number of months that the per-
son making the statement may have been in
business during the Ireceding year, provided,
that no consignee shall be required to list for
taxation the value OF any property, the pro-
duct OF this state, which shall have been con-
signed to him, for sale otherwise from any
other place for the sole purpose of being stored
or forwarded; provided, he shall in either case,
have no interest in such property, or any profit
to be derived from its sale; and the word person,
used in this and the succeeding sections, shall
be held to mean and include firm, company and
incorporation.
Sec. u. Every person who shall purchase,
receive or hold personal property of any de-
scription, for the purpose of adding to the value
thereof by any process of manufacturing, re-
fining, rectifying. or by the combination of diff
ferent materials, with n view of making gain
or profit by so doing shall be held to be a man.
ufacturer; and lie shall, when he is required to
make and deliver to the assessor q statement Of
the amount of his other personal property sub
ject to taxation, also include in his statement
the average value estimated, provided in the
preceding section, of all articles purchased, re-
ceived or otherwise held, for the purpose Of be-
ing used in whole or in part in any process or
operation of manufacturing, combining, recti-
flying refining, which from time to time he
shall have had on hand during the year next
previous to the time of making such statement:
if so long he shall have been engaged in such
manufacturing business; and if not, then during
the time he shall have been so engaged. Every
person owning manufacturing establishment
of any kind, and evory manufacturer, shall list
as part of his manufacturers stock the value
of all engines and machinery of every deserip-
ton, used, or designed to be used in any pro-
cess of refining or manufacturing, Except such
fixtures shall have been considered part
of any parcel or parcels of real property,) in
cluding all tools and implements Of every kind
used, or designed to be used, for the aforesaid
purpose.
Sec. 13. When any person shall commence
any business in any county after the day pre-
ceding the second Monday of April in any year.
the average value of whose personal property
employed in such business shall not have been
previously entered on the assessors list for tax
alton in said county, such person shall report
to the auditor of the county the probable aver
age value of the personal property by him in
tended to be employed in such business until
the day preceding the second Monday of April
thereafter, and shall pay into the treasury of
such county a sum which shall bear such pro-
portion to the levy for all purposes, on the av-
erage so employed, as the time from the day on
which he shall commence such business, as
aforesaid, to the day preceding the second Mon
day of April next succeeding, shall bear to one
year. Provided that if the person so listing
his capital, shall present a bona fde receipt to
the treasurer of any county in this state, in
which such capital had been previously listed
and taxed for the amount of the taxes assessed,
| and by him paid on the same capital for the
same year. then and in that case it shall be a
| receipt from paying taxes again on such capi-
| tai
Sec. IA. When any person shall commence
or engage in the business of dealing in stocks
of any description, or in buying or shaving
| any kind of bills of exchange, checks, drafts,
hoy, Il nnto oil Girn of
writing obligatory, as mentioned i'll the sixty
second section of this act after the day pre-
ceding the second Monday in April, in any year
the average value of whose personal property
intended to be employed in such business shall
not have been previously entered on the asses
sor list for taxation in said county, such per-
son shall report to the auditor of the county the
probable average value of the personal prop
erty by him intended to be employed in such
business until the day preceding the second
Monday in April thereafter, and shall pay into
the treasury of such county 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 commence
or engage in such business, as aforesaid, to the
day preceding the second Monday in April next,
! succeeding shall bear to one year.
| Sec. Is. If any person shall commence or
engage in any business as aforesaid, and shall
not, within one month thereafter report to the
county auditor, and make payment to the coun-
ty treasurer, before required, he shall forfeit
and pay double the. amount required to be paid
by the two preceding sections to be ascertained,
as near as may be, by the testimony of witness
| ses, and recovered before any justice of the
peace, or 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 out of
the court of common pleas, in such action, shall
be directed to the proper officer, may be served
in any county in this state.
| Sec. 16. The president, secretary, or princi-
pal accounting officer Of every canal slack
water navigation company, railroad company,
| turnpike company, plank road company, bridge
company, insurance company, telegraph COM
rany, or other joint stock company, except bank
| ing or other corporations whose taxation is
specifically provided for in this act for whatev-
er purpose they may have been created, whether
Incorporated by any law of this state or not,
shall list for taxation, verified by the oath OF
affirmation of the person listing, oil the per-
sonal property, which shall be held to include
road bed, water and wood stations and such
other realty as is necessary to the daily run
ming operations of the road, moneys and credits
| of such mpany or corporation, within the
state, ut the actual value in money, in manner
| following: In all cases return shall be made
to the several auditors of the respective coun-
ties where such property may be situated, to-
property which is situated in each township,
Incorporated village, city or ward therein; the
value of all movable property shall be added
to the stationary and fixed property and real
estate, and apportioned to such wards, cities,
Incorporated villages, or townships, pro rata,
in proportion to the value of the real estate and
fixed property in said ward, city, incorporated
village or township; and all property so listed
shall be subject to and pay the same taxes as
other property listed in such ward, city, incor-
poratcd 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 May of each year, the aggregate amount of
all property, by him returned required by
the provisions of this act, to the several audi
tors of the respective counties in which the
same may be located. If the county auditor, to
whom returns are made, is of the opinion that
false or incorrect valuations have been made, er
that the property of the corporation associa-
ton has not been listed at its full value or that
it has not been listed in the location where it
properly belongs in cases where no return
has been made to the county auditor, he is here
by required to proceed to have the same valued
and assessed in the same manner as is prescribed
in the several sections of this act regulating the
duties of county auditors: provided, that moth
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