Fremont journal. [volume] (Fremont, Sandusky County [Ohio]) 1853-1866, 1859-05-06


year in which the person making such statement shall
have been engaged In business adding together snch
cunts and dividing the aggregate amount thereof BY the
number Of moHss that the making the statement
may have been in business during the preceding year pro-
vdcd that couEgnee shall beroqued TO let for taxa
iion the value Of any property, the product Of this state
which shall have been consigned 20 him. for sne other
wiae from any place within the state the value Of
any property consigned 10 him from any other place for
the sole purpose Of being stored forwarded provided
he shall In either have interest in such property
any profit TO he derived o its sale and the word per-
SON. used in this and the succeeding sectior shall be
held TO mean and include rm company and Incorporation
See u. Every person who shall purchase receive or
hold personal property Of description, for the purpose
81 adding 10 the value thereof by any process omanuc
turing refining recying or by the combination Of dif
ferent materials with view Of making gain profit BY
doing shall be held 10 I've manufacturer; aud he SHALL
when he Is required to make and deliver To the
statement Of the amount Of his other personal property
subject to taxation also include In his statement the ay
enge value estimated al provided In the preceding see
tOn Of all articles purchased received otherwise held
for the purpose of being used In Whole or In pat in anv
process operation Of manufacturing, combining recti
flying refining which from time to time he shall have
had on hand during the year mex, previous TO the time Of
gagged in such manufacturing busness and not, then
during The time be shall have been engaged. Every
person owning manufacturing establishment Of any
kind and every nanuiscturer shall staa part o his
manufacturers stock the value of all engines and machine
OF every description used designed 20 be used In
any process OF refining or manufacturing except such TX
lures shall have been considered part Of any parcel
or parcels Of real property including all tools and Inn
pemens Of every kind used designed to be used for
the aforesaid purpose.
Sec 10. when any person shall commence any business
IN any county after the day preceding 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 the assessors list for taxation In
said county such shall report TO the auditor OF the
county the probable average value Of the personal proper
ty BY him intended 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
which shall bear such proportion TO the levy tor all pur
poses the average employed the time from the
day which he shall commence such business atore
said to the day preceding the second Monday Of April neIt
rlnll tad
person listing his capital shall present bona fde
ccp 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 the
capital for the year. then and in that
shall b. receipt from paying taxes again such capital
Sec H. When any person shall commence or engage
In the business Of dealing in stocks Of any description
in buyiug shaving kind ofbs ofeNchange checks
drafts bank notes. promsory notes, or other kind Of wri
ting obligatory mentioned in the sixysecond section
Of this act after the day proceeding the second Monday in
April in any year the average value OF whose personal
property intended 10 be employed in such business shall
not have been previously entered the assessors list
for taxation In said county such person shall 10 the
auditor Of the county the value per-
sonal property by him intended be employed in such
business until the day preceding the second Monday
April thereafter shall pay into treasury
county sum which shall bear the proportion to the
levy for all purposrs on the average value SO employed
the time from the day which he shall COM
mence engage In such business aforesaid the day
preceding the second Monday in April next succeeding
Sec IS. u any person shall commence or engage In any
business aforesaid and shall not within month
the county treasurer before required he shall
pay double the aOuntequred to be paidb the
two preceding sections, to be ascertaued
be- by the testnonyOf Witnesses and recovered before
Justice Of the peace in the court OF common pleas
the use Of the county and issued out Of the cour
Of common pleas In such action shall be directed to th
proper officer and may be served in any county in th
n state.
Sec 16 The president secretary principal account
ing officer of every canal slack water compa
railroad company turnpike company, plank road com
bridge COMPANY insurance company telegraph
other joint stock company excepting banking
other corpora nns whose taxation Is specifically provide,
in this act whatever purpose they may have beer
created whether Incorporated by any law Of this state o
ton Of the person listing all the personal property
which shall be held TO include road bed water
stations and snch other realty as is necessary TO the
n running operations Of the road moneys and credits o.
such company corporation within the state at the
tua value in money, in the manner feowing in all
return shall be made to the several auditors of the
counties where such property be situated togeth
with statement Of the amount Of such property which
is situated in each township, Incorporated village city
ward therein the value of all moyeable property shall b
added TO the stationary and fixed property and real
and apporoned TO such wards cities Incorporated villa
ges or townships pro rata in proportion to the value
the real estate and aSed property in said ward city, in
eorPorated village townships and all property steC
shall he subject oRnd pay the taxes other prop
ery listed in such ward, city, incorporated village
township 1t shall be the duty of the accounting Office
Aforesaid to make return to the auditor of state durn
the month OF May OF each year. the aggregate amount
all property by him returned required by the provisions
of this act to the several auditors Of the respective
n ties in which the may be located. If the count
auditor to whom returns made is Of the opinion tina
false incorrect valuations have been made that tn
property of the corporation association has beer
listed at it's full vaue that it has not been listed in tn
location where properly belongs, in where
return has been made to the county auditor he hereh
required to proceed TO have the valued and
II in the as Is prescribed several section
of this act regulating the duties Of county audors pro
~ yided that nothing in this section shall be construed
TO tax stock interest In Joint stock eompan
held by the state OF Ohio; provided that every agency
OF insurance company Incorporated by the authority
other state shall return 10 the audtC
Of tho county 10 which the Office agency of such
~ pany may be kept In the month of May annually th
amount of the gOs receipts Of such agency which sha
be subject to tho rate Of taxation for all purposes hI
ne other personal property is to at the place where
NJ cated.'
Sec IT. The assessment Of all personal property
" eys and credits Investments in bonds stock joint soS
G companies otherwise and the valuation ofa lands
ne lots and structures which have previously
Is valued and placed the duplicate shall he made betwee
be the second Monday Of April and the third Monday Ma
r. annually; and the of each township SHALL
s before the first Monday Of May annually with
eu person resident in his township, Of full age and not
ey married woman insane person. ut the Office usu;
place OF residence business of such persons write
n printed notice. requiring such person TO make out
II such assessor statement of tho property which, by tn
act he Is required to list accompanied with printed form
In blank Of the statement required of such persons
MT the SHALL at the time e delivers such notice
ID blank FORMS receive from such persons the statement
his or her personal property moneys credits invesmen
W. in bonds stocks joint stock companies otherwise
aed by his OATH unless such person shall require rh
time TO make out such statement In which he sha
call for such Statement before the third Monday May
be To be eontinued)