American Lancaster gazette. [volume] (Lancaster, Ohio) 1855-1860, 1859-05-05
LANCASTER, OHIO. THURSDAY MORNING, MAY S, 1859

WITIIHE UDITTHI0IJf . TIC EIA-
ty-second section OF this act, sfter the day pre-
ceding the second Monday in April, in any
year, the average vslue Of whose personal
properly intendedto be employed in such bus.
iness shall not have been previously entered
on the assessor list for rtaxation, in said eoun.
ty, sue.i person shall report 10 the auditor Of
the county the probable average yslne Of The
personal properly By himiniended 70 be en-
ployed in such business until the day preee-
ding the second Monday in April thereafter,
and shall pay into the treasury Of said county
!. a sum which shall bear the same proportion
to the levy for all purposes, 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 preee-
-tding the second Monday in April lnextsucceed-
ing shall bear to one year.
Sec. Is. lf 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
county treasurer, as before required, be shall
forfeit and pay double the amout required 10
be paid by the two preceding sections. to be
ascertained, as near as may be, by the testimo-
ny OF witnesses, and TecoveIedbeioTe any Jus
tice OF the Peace, or in the Court Of Common
Pleas, by civil action in the name Of the coun-
ty 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, and may be served in any
county in this State.
Sec. I6. The president, secretary, or prn.
cipal accounting officer Of every canal or
slack-water navigation company, railroad com
pany, turnpike company, plank.TOad company,
J bridge company, insurance company, telegraph
; company, or other joint stock company, except
banking or other corporations whose taxation
iS allv nTnuidal fori in fhio aaf hat
ever purpose they may have been created,
: whether incorporated by any law Of this State
or not, shall list for taxation, verified by the
oath or affirmation of the person so listing, all
the PERSONAL property, which shall be held to
include road bed, water and wood stations,
and such other reality as is necessary to the
daily running operations of the road, moneys
and credits OF such company or corporation
within the State, at the actual value in money,
in the manner following: In all cases return
shall be made 10 the several auditors of he re-
spective counties where such property may be
situated, together with the statement Of the
amount of such property which IS situated in
, each township, incorporated village, city or
ward therein; the value Of all movable prop
5 cry shall be added TO the stationary and fixed
property and real estate, and apportoned to
! such wards, cities, incorporated villages, or
5 townships, pro rata. in proportion 10 the value
y OF the real estate and fixed property in said
0 ward, city, incorporated village or township;
: TO and nav the same taTes as other nTonsytv
: listed in such ward. c;ty. incornorated y,II,ge
' ortounsb;n 7, shaiI ba ,ha int,, of ,ha aoo
. connt;ns nficer a forssaid 10 naate rat,,rn ~
/ tha AnI9toy If State dny;na tb. ,oon,h 81 Moy
ofeach xear tbe .an,e 1ata amen n, oe an rron'
6 erty by him returned, as required by the pro
+ visions Of this act, to the several auditors OF
r the resnectve cnnnties in W bicb the same NAV
!. he loca,e5 II tbs county anS;tor 10 whom
returns are made Is of he on;nion that false
e or ;ncorrect valnat;ons have heen wade q,
e that The nronerty of the coTnoration or assoc;.
n ation has not been listed at ;,s f,il va,ne n,
tba, il has moi hrer listed in the Iocaton wheye
b lii pronerly belonps. NJ in casrs where no "a.
e | turn has bcen MADE to the county aud;,oy he
7 is hereby reouired 10 nroceed IN have The same
valued and assessed IN the same manner as i
nreseribed in the sections of tbrs act y o.
e mating The duties of county auditors: nrovided
that notbiny in this section shall he ccnstructed
as IN TAR any stock or interest in any io;nt stock
}, company held by the state of Ohio: provided.
e that agency of an insurance comnapy incornor
!, ated nv the authority of anv other STATE or
q Government shall yeturn IN the auditor of tbe
Y con ntv in which the Office or agency of snch
! comnany NAV be kent. m the month of NAV
II annuaIlv The amount of tbe GROSS receints ri
y swrh .gencv. ub;rh shall be entered unon The
tax list Of the ptoorr county and subject To tbe
same rate M taxation for ali nnrnoses that otb
Z or nersonal nronertv Is subject 10 at The nlace
where located.
}, Sec. ~. The assessment of all petsonal
/. p,opertv. moneys and cyedits, investments in
: bonds stock. Soint stock cnmnanies or other
. w,se. and me valuation of ALI lands and lois.
# and new structnres which have moi nreyious
a | ly been valued and nlaced on ibe dunlicate
a shall he made between fhe second Mondnv of
: Aprl and the thru Monday of Nav annually:
n and the assessor of each iownsb,n sbaJI on or
4 before ,be 6rst Mondav of Nav ann,IaI,y' leave
n with ..cb rarcnn res;dsn, in his townsbin- of
$ fun ave, and mot a mar,;ea woman mr. insane
: nerson or st the of6ce nsnal nlace Of resi-.
|. dence nv business ~ srch nenSora. a written
n or nr;nted nntica reoniy,no sncb nerson IN
: male ont Goy srcb .sssssor statement of the
nroner,v which Nv th;s nnt he ;s reonired to
n iixt acromnan;sd u,;th nr;ntad toyms In hank
e of The statement ,eouired n sncb nersons, and
q The asssssor shsiI a. ,ha time he dedeiire,s
: snch no,;ce and blark : forms. receive from
3 such nersons the s,stsr,ant ~ b,s or her ner-
n son., nrone,,v r,onevs credits investments
v in honds stooLs ;o;nt storL comnan;es ~
= oihesu.;so ver,fsd hv HE oath npIsss srch
4 rsrsn Oh -, ran,;-s G,,ther time ~ nal o,,i
n snoh ",s,ar.n, IN S,h;ch cass he shall col, fo,
r s,,oh s'"'s..u, :. ~ rors tSa ,h;sS ~ Nav
I. Ser "a In eyerv case wheye sny nerson
4 ,ho'i t,.o nectao, ~ ro.La o,,, and 5si;,ar
to tha to~nsh;n assssso, = s,stensns of nsy.
A soraI nroneriv money credits ;nvsstmsnts