The Cadiz Democratic sentinel. [volume] (Cadiz, Ohio) 1854-1864, 1859-05-11
sse.ie rs, shall be held to mean and include irm


ton Tor the purpose oil adding TO the value the r
OF by any process Of manufacturing, refni7g,
rectifying or BY the combinations Of different
materials, with view Of making gain or prot
il by so doing, shall be held to be a msnuaetu-
rer; and he shallwhen he is required TO
make and deliver TO the assessor statement
OF the amount OF his pers0.-al property subject
to taxation, also include in his statement the
average value estimated, as provided in the pre-
lceding section, Otall articles purchased, recels
we'd OF otherwise held. for tie pnrpcse Of being
used in whole, or in part, in any process Drop
Grafton of manufacturing, combining Tectliying
or refining, which from time TO time he shall
have had on hand during the year next previ,
Gus to the time OF making such statement, if so
long he shall have been engaged in such manu-
ring business; ifnot then during the time he
shall have been so engaged. Every person ow-
ming manuta' turing establishment of any
kind, and every manufacturer, shall iist as n
part Of his manufacturers stock, the value Of
all engines and machinery of every escrip-
tOn, used or designed 10 be used in any process
OF refining Or manufacturing, Except such hx-
lures as shall have been Considered part Of
| any parcel or parcels OF teal propertyj includ-
ing all tools an j implements OF every kind used
Or designed 10 he used for the nfor said purposes:
Sec. l3. When any person s.ail commence
any business in any county after the day p. .ece-
! ding the second Monday Of April 10 any yer.
/ the average value Of whose personal property
employed insuch business shall not have been
previously enrolled on the assessors list for tax
aionin. said county, such person shalt repHtto B
the auditor oil the county the probable sverage
value OF the personal pr0party ny him intendedS
| to be employed in such business un;ii the day
preceding the second Monday of April thereaf-
ter; and shall pay into the treasury OF such cJun
ty sum which shall beaI such propo tion TO the
| levy for all purposes, on the average, so e:n-
| ployed as the time fr m the day on which he
shall commence such busine. 9. as afore aid 70
| the day preceding the second Monday of April
next succeeding, shall bear TO one year Provi-
ded, that Ii he person 50 listing his capital shall
| present boHafide receipt to the treasurer o any
| county IN this, stain whchsacir capital had beea
previously listed and taxed for tho am )unt sfthe
taxes assessed, and by him paid on the same
capital ior the same year, then and in tn at case
it shall be receipt tron paying taxes agaI1 on
] suc ch capital. ... ..- ." ...
| See. a. VIII n any person sh Ill com nence
OIL engage in she business Of dealing n stocks OF
any description, or in buying shaving any
| kind OF bills ot exchange, checks, drafts, bank
notes, promissory notes or either kind Ut writing
/ obligatory, mentioned in The sixty -serond
section of this act. after The day proceeding the
second Monday IN Apri! in any wear, the aver
age value f whO e pc 'soHll pro erty inten led
| to be employed in such bu iinoSS sh Ill not have
been previously entered on the as essor's list tor
| taXati m. in said cOGnty such po fson shall re.
port to the auditor ol The county tho pr10i6e av-
erage value OF the p)rSJ lal property by am in
tended TO be EN- lUyed in such business until the
day preceding the second Monday IN April ther
after, and shalI pay into the treasury OF such
county sum watch shall bear the same propor-
ton tC the levy Tor all purposes, IN the average
value SO emp Dyed. the time rom this day on
which he shall commence eGg lse in such bd-
sness, n3 af rrdsad to the day preceding the
second Monday in April next, succeeding, snail
bear to one year. r
| Sec. Is. liany person shall commence or
engage in any BUSH css as aforesaid and shall
not wi hin one m)nth th3rea ter rep lrt to the
county au iltor, and make pynent to the c"un- -
ty treasurer, "a bnOre require he shall forfeit
and pay double the amount required to be paid by
the two preceding sections to be ascertaIned, as
! near as may he, BY the teslinon, of witnesses,
and recovered b fore any Justice OF the peace, or
in the court O. common pleas, by civil action, in
fAer N laepel 4he county treasurer, tor The use ot
the county and process ISSUED odt OF the court OF
common pleas, IN such action. shall be directed
| to tho proper oihcor, all may be served in any
county in this state.
Se". l6. Tno pre- i lcut. secretary, p-in-
cipa accounting officer OF every cnn1i or slack.
water navi Sation comprny, rail roPd company,
turnpike company, inG roid CONAN, bfijs1
COMPANY insurance company, telegraph compa-
ny or other JOlht stock comp my, except banking
or ~ her corp IratoIs whass taxrtion 10 specific
ally provide f,r III This act, t,r whllever pur-
pose they may have been created wnuth r inGOr-
poratHd hy any law OF this stat e Or nat shall
list for taxation verified by the oath or armn-
| Ii N Of the person listing, all the personal
prop 'rty, whch shall be held to include road b I'd
water and wood stnions and snth other reality
! us is ssary to the daily running operai ns
Of the road, moneys and credits OF such co onpany
| or cJrpOration within the state, at the actual
value i'll money, in manner tullowIuE in all ca
ses return shall be made TO the several auditors
of the respective counties where such property
may be situated, together with atetnent ot
the amount ut such property which is ii uated in
each township, inyo "porated village, city or
ward therein: the value OF all noveab e property
sh Ill be added to the static laryand fixed property
a nd real estate. and apportlou6d 10 such wards,
cities and Incorporated villa!es or t1wnshos pro
rata, in proportion To the val le of the real es-
tate and fixed property in SAID wari city. ilc1
porated village or township; and all property 30
listed shall be sube: TO N pay the same taxes as
othe properly listed in such ward city, incorp-
GRATED village or township 1t shall be the duty
oI the ac nting oilloeaoresa'd 10 make return to
the au Iitor OF ,tate, during he month of May of
ench year, the agGr gate amount Ot all property,
by him returned as required by the p DIVISIONS OF
thi4 act, tu the several auditors OF the respective
counties in which the Sane may be located If
the county auditor, TO whom re,urns are mate
il OF the opinion that false or incorrect valua-
tiOns ha We been ma e, that the property OF the
corporation association. has moi BEEN listed at
its full value thitit has not been listed in the
location where it property longs, or in clses
where 10 return his been made TO the county
uu iLJr, lie s hereby req lired to proceed to have
the same valued AMI assessed in the same man
ner as Is prescribed in the several sections Of
this regulating the duties OF county auditors
provided that nothing in his section shall be so
construed to tax any stock nr interest, IN any
joint stock company held by the slate of Ohio;
Provided that every agency OF an insurance
! company incorporated by 'hs authority OF any
other sta e or government shall return to the au
ditor OF the county in which the office or agency
of such company may be kept, in the monthuf.
May annually, the amount OF the gross receipts
OF such agency which shall be entered upon he
tax list OF the proper county, and subject to the
same rate of taxation Tor all purposes that other
personal properly Is su ect to at the pl1ce where
located.
Sec. II. The assessment OF all personal
property, moneys and credits investments in
bonds, stock, Joint stock companies or other
wise, and the valuation of all lands and lots
and new structures which have not previously
been valued and placed on the duplicate, shall
be made bctween the second Monday of April
and the third Monday OF May annually; and
the assessor of each township shall, on or
before the first Monday of May annually,
leave with each person resident in his town
ship, OF full age, and not a married woman or
insane person, or at the Office, usual place Of
residence or business of such persons, a writ
ten or printed notice, requiring such person
to make out lor such assessor a statement Of
the property which, by this acc, he is Fequi
red 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, re-.
ceiye from such persons the statement OF his
or her personal property, moneys, cred IS, in \
vestments in bonds, stocks, joint stock com
panies, OF otherwise, verified by his oath, un-
less such person shall require further time to
make out such statement, in which case he
shall call for such statement before tho third
Monday of May. "a .s .s
Sec. 49,. In every case whore any person
shall refuse or neglect to make out and de.
liver to the township assessor statement Of