The Jeffersonian Democrat. [volume] (Chardon, Ohio) 1854-1865, 1859-09-16

companies or otherwise sriied by his oath,
unless such porson shall require further
timo to make out such statement, in which
caso he shall call for such statement before
the third Monday of May.
Sec. Is. In every case whero any por-
son shall refuse or neglect to make out and
deliver to the township assessor statement
of personal property, moneys and credits,
Investments in bonds, stocks, joint stock
companies, or otherwise, as provided by
this act, or shall refuse or neglect to take
and subscribe an oath or affirmation as to
the truth Of such statement, or any part
thereof. which no is BY this act required to
verify by his oath or affirmation, or in case
OF tho sickness or absence of such person,
/ tho assessor shall, in description of the sew
eral articles Of personal property cnumera.
ted in tho seventh section of this act, aud
the value thereof, the vauo of personal
property subject to taxation, other than
enumerated articles, and tho valuo of the
moneys and credits, investments in bonds,
stocks and Joint stock companies, or other
wise, of which a statement shall not hav0
been made to said assessor, as aforesaid. as
the case may require; and to enable him
so to DO he is hereby authorized to oxam-
inc on oath or affirmation, any person or
! persons whom ho may suppose to have
knowledge of the articles, or value of the
personal property, moneys. credits, invest
ments 10 bonds. stocks. joint stock compa-
mes, or otherwise, which the person so re-
fusing, or absent, or sick, was required to
list.
SEC. 49, In all cases in which the
township assessors are required, in conse'
quence OF the sickness or absence OF the
person whose duty it is to make out a
statement Of personal property, moneys,
credits, investments 10 bonds, stocks, joint
stock companies or otherwise, or in con-
sequence Of his neglect or refusal to make
out or to be sworn to such statement, TO
ascertain the several items and value OF
such personal property, moneys, credits,
investments in bonds, stocks, joint stock
companies or otherwise, il the assessor
shall be unable to obtain positive evidence
OF the items and value Of such property,
moneys, and credits, he shall return such
articles and value as, from general repu-
tation and bis own knowledge of facts and
circumstances, he believes 10 be correct
list 0 the articles and value Of such prop
erty moneys, credits, investments in bonds,
stock, joint stock companies, OF otherwise,
that such person would be by this act
required to list.
SEC. 90. Each township assessor shall
on or before the third Monday in May
annually, make out and deliver to the
auditor CT his county, in tabular form anl
alphabetical order list or lists Of the
names Of the several persons, companies
or corporations, in whose name any per-
sonal property, moneys, credits, invest.
ments in bonds, stocks or joint stock com
panies or otherwise, shall have been listed
m bis township, and lie shall enter sepa-
rately in appropriate columns, opposite
each name, the aggregate value OF the
several species Of personal property emu
merated in the seventh section OF this act
as attesteG by the person required to lsl
the same or AS determined by the assessor,
making separate lists Of persons residing
out Of an incorporated town, and of per-
} sons residents Of any incorporated town
the columns shall be accurately added up.
and in every case where any person
whose duty it is 10 list any personal prop
erty, moneys, credits, investments in
bonds, stocks, joint stock companies, or
otherwise, for taxation, shall have refused
or neglected TO list the same when called
on for that purpose by tie assessor, or TO
take and subscribe an oath or affirmation,
in regard to the truth of his statements OF
personal property, moneys, credits, in
vestments in bonds. stocks, joint stock
+ companies. or otherwise, or any part
| thereof when required b. the assessor,
; the assessor shall enter opposite :he name
} OF such person in an appropriate column,
! the words, "refused to list" or "relused
TO swear" and in every case where any
person required to lis: property for taxa
a lion shall have been absent or unable
q from sickness 10 list the same, the assessor
S shall enter opposite the name of suct
o person in an appropriate column, the
c word "absent," or 'sick.'
SEC. 81. Each township assessor shall
at the time he is required by this act to
, make his return Of taxable property tc
the county auditor, also deliver 10 him al
; the statements Of property which he shal
; have received from persons required tc
list the same, arranged in alphabetical
; order, and the auditor shall CAREFUL,
preserve the same in bis Office for ont
year.
V SEC. oe. Each township assessor sh ell
) annually at the time Of taking a list o
personal property, also take list OF al
real property situate in his township. ;ha
shall have become subject to taxation sine,
, the las; previous listing OF property
, therein, with the value thereof estimated
: agreeabiy to the rules prescribed thereto
} by the ninth section Of this act, and Of al
0 new buildings or other structures of an
. kind Of over one hundred dollars in value
the value Of which shall not have bee
: previously added to, or included in III
- : valuation Of the land on W which such struc
lures have been erected and shall make
return TO the county auditor thereof, a
. the same time he is required by this &C
! to make his return OF personal property
4 in which return he shall set forth the trac
j. or lot OF real property on which each
/. such structures shall have been erected
d the kind Of structures SO erected, and tn
t true value added TO such parcel Of res
h property. by the erection thereof: an
y The additional sum which it is believe,
!, the land on which the structure is erected
I would sell for at private sale. IN conse
quence thereof. shall be considered th'