Western Reserve chronicle. [volume] (Warren, Ohio) 1855-1921, 1859-07-20

aye value OF WHOSE personal property intended
TO be employed in such business shall not has,
been previouSlyentered on the assessors list fo
taxation. in said county, such person shall re-
port to the auditor of the county the probable
average value of the personal property by hin
intended To be employed in such business unit
the day preceding the second Monday in Apr
thereafter. and si!all pay into the treasury o
such county sum which shall bear the sam,
proportion to the levy for all purposes. on the
average value 50 employed. Is The time from the
day on which he shall commence or engage in
such business. a. aforesaid. TO the Gay preceding
the second Monday in April next, succeeding
shall bear to one year.
Sec l.. lfany person shall commence or en-
gaze in any business as aforesaid, and shall moi
within one month thereafter. report TO the cOun-
ty auditor, and make payment 10 the county
treasurer. befo-s required. he shall forfeit and
pay double the amount required To be paid by
the two preceding sections, to be a>certaincd, as
near is may be, by the testimony of witnesses
and recovered before any irstice of the peace, OF
in the court ofeommon pl,as. by civil action,
in the name of the county treasurer. for the use
of the county. and process issued Out OF the court
CT common plcas. in such action, shall be direct
ed TO the proper officer, and may be served in
any county in this state.
Sec. I6. The president. secretary. or princi-
pal accounting officer of every canal or slack
water navigation company. rIilruad company.
turnpike company, plank road company, bridge
company. insurance company, telegraph comra-
nv, or other JOINT stock company, except bank
ing or other corporations whose taxation Is es-
pccially provided for in this act. for whatever
purpose they NAV have beelr created. whether
by any law of this state o, not
shall list for taxation verified bv the oa h or af-
f.f
al property. which shall be held To include road
bed. water and wood stations and such other re-
atty as is necessary 10 the daily running opera
tons of the road, moneys and credits of such
company or corporation, within the state at the
ac;Cai value in money, III manner following
In all cases return shall be made to the several
auditors of the respective counties where such
pro- ersy may be situaied. together with state
ment of the amount of such property which is
situated in each township. Incorporated village
city or ward therein: the value of all movable
property shall he added to the stationary and
liked property aid real estate, and apportiuned
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 50 listed shall be subjected to and Tay
the same taxes a> other property listed in such
ward. city. incorporated village or township
II shall b. the duty of the accounting officer
aforesaid to make return to the auditor of state
lIrIng the moaih ot May of each year. the ag-
gregate amount Of all property. BY him returned
as required by the provisions of this act. to the
several auditors 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
bten made. or that the property ofthecorporation
D- association has not bee.I listed its full value
Or that it has not been listed in the location
where it properly belongs. or in cases where no
retern has been made to the county auditor he
is hereby required To proceed to have the same
valued and assessed in the same manner Is is
prescribed IN the several sections of this act reg
ulating thr duties of county audsto-S: provided
that nothing in this section shall be 50 consfru-
ed as To tax any stock or interest in any Joint
stock cum ANY held by the state of OHIO: pr =
videtl, that every agency of 81 insurance cOmpa-
ny Incorporated bY the authority of aay other
state o. government shall return To the auditor of
the county in which the Office or agency of such
company may he kept in the month Of Nay an
nuallv. The amount of the gross receipts of such
rencv. which shall be entered upon the tax l;st
Df the proper county. and subject to the same
-lic Of taxation for all purposes that other pers
onal property subject TO III the place where loea-
ted.
See. H. The assessment of all personal pro-
nerty, moneys and crtitS, investments in bonds.
stock. joint stock companies or otherwise, and
he valuation ofall lands and lots. ynd new struc-
lures which have not previously been valued ard
placed on the Duplicate : all be NAL between
Inc spcond Mnaday of April and the third Mon
lly of May ANNUALLY; and the aSSgSsoy Of each
township shall. on or before the first Monday of
Nav annually, leave with each person resident
IN his township. of full age. and not i married
woman or insane person. or at the office. usual
place of residence or business of such persons, Il
written or prilted notice, requiging such person
10 ma ke OGt for such a~stsSOr, statement of the
property which bv thisact, he is req ired To list
lccomI anied with printed forms in blank of the
statement required of such persons; and the as
;cssnrs shall. at the time hc delivers such notice
md blank fIr:ns. receive from such persons the
statement of his or her personal property, mon
,vS. credits, Investments in bonds. stocks. joint
stock companies, or otherwise, verified by his
path, unless such person shall require further
lime to make ont such statement in which ease
nc shall call for such statement bifoTe the third
Monday of Nav.
Scc. ~ In ease wherr per on shall refuse
r nr-Iert make and deliver TO the township
or j St1tement of personal IropCr $, moneys and cred
l., Investments in bonds, StorkS, JOINT StOck
,anie> or other wise provided by this act or shall
or -ert to take and subscribe oath affirm
tiol TO the truth OF such statement, any psrt
of which he by this required verify by his
,ath affirmation, in e1se of the sickness or alb
of such per the shall, in Such
as proceed ascertain the number of each de>crip
the several articles OF onal property enumer
rd in the seventh section OF this act aud the value
hereof the valae Of personal properly subject taxi
;un Other ihan enumerated articles, and the value of
he moneys and credits, investments in bonds stocks
nd Joint companies otherwise, Of which statement
hall have been made to said asseSSur, aforesaid,
the ease may requre and to enable him tn do, he
hereby authorized to examine on oath or affirmation,
ny trrr ON or persons wh0m he may suppose have
nowledgr ofthe articles, value of the personal Fro
ersy, moneys, credits, Investments in bonds stocks,
ont stock companies otherwise, which the person 50
einsinr- or absent or sick, WIS rtquired TO list
Sec -. In all eases in which the township assessor
r. required in consequence of the sickness absence
{ the person whose duty It 4 TO make out statement
{ per>onal lropery, moneys, credits, investments
ons, stocks, joint stock companies, or otherwise or
consequence OF his neglect refusal TO make out or
be sworn such statement TO ascertain the several
rS and value Of such proper ), Moneys rcd
:, investments in bonds, stocks. Joint stock COM
anes, Othsrwse If the assessor shall be unable to
btan positive evidence OF the liens and value Oi such
r,pery moneys, and credits, he shall retrra such
irles and value from gener Il reputation and his
wn knowledge Of facts and circumstances, he believes
he correct list OF the articles and valEe of such
er;y, moneys credits, investments IN bonds stocks,
oinf stock companies, other sse that such person
rnuld be b. this act rcqu red to list.
Sec 20 Each township assessor shall, on or before
ne third Monday OF May annually, make ont and de- !
v,r 70 the auditor OF his county, tabular lor aud
lpha betral Ter, list lists Of the OF the
syrraI per.ons, cu.npaaisS corpO OrIOns In whose
anne Hnv personal Iroper.y, moneys credits, invest :
rents in bonds stocks, joint stock cOupanles, or
th.rvis sha have been listed in his township and he
nall enter separately in apI TOT riate columns, opposite
1rh name the a-.rsgate value Of the several species
personal properly enumerated in the seventh section
this act attesed by the per required to list the 4
,me or as determined by the making te
SIS of per ons residing out of nrcrpor tied town.
nd of persons who residents of any nrorlor tied
,vn; the columns shall be accurately added Ups and in
r,r ca>. yybrr. any per whose duty 1t Is list
ny per .onal tTlper.y, moaeys, CREDITS investments
, bo1.IS stocks, Joint stock companies, or other /
Se for axation, shall have refused neglected to
II the >1ne yhen eaHed on for that purpose by the
SCISSOR OF TO take and subscribe oath atrnlton
r-r to the trish OF his statements of personal pro-
Pr = molcyS sr.li,s, investments IN bonds, stocks
,in stock roni;anies otherwise, any part there
T. when required By the assessor, the assessor shall
,trr onpOsitS the Of >uch person. IN II
e column the works. ssreIsed to list" or''rsfnsed 10
xesr - aud in ever where any person required
IL, rro.cry for tlNaton shall have beeI absent
nabl from sickness list the same, the shall
nrer opposite the o. such per-on in apI rupr
te column, the wuri "abSenf.H CT ''sick.
Sec q. Each township assessor shall, at the time I
j. required by this act make his reirrn of taxable
rooerv 70 the comfy auditor, also deliver him al
n, statement, OF properly which he shall have received
,rn per .ons required 10 list the same, arr1nsed IN
habe;ica oTier, and the andltoT shall carefully pre-
,rve the same in his Office for one year.
Sec - Each township assessor shall, annually, az
lc time taking list OF personal property, also take
list of all real property in his township that
,a have become subject totaxatun since the last pre-
listing OF property therein, with the value thereof