Holmes County Republican. [volume] (Millersburg, Holmes County, Ohio) 1856-1865, 1861-06-06
AN ACT.

mo. AL AN ACT.
Supplementary to the act "for the assess
ment and taxation of all property in the
State, and for levying taxes thereon ac-
corling to its true value in money!"
passed April 5, 1850, and amend sec
tion of said act.
SECTION l. Be 1t enacted by the Gen.
eral assembly Of tie State of Ohio, That
return or list of property for taxation under the
provisions of the act "lor the assessment and
taxation Of all property in this state, and for
levying taxes thereon according to its true val
ue in money" passed April 5, 1859, shall make
a false return, it shall be the duty of the coun-
ty auditor to ascertain the true amount of the
taxable property, moneys, credits and effects
that such person ought to have returned or list
ed, in the manner prescribed in the thirty fourth
section of said act, and to add thereto fifty per
centum on the amount so ascertained; and the
amount so ascertained with the said fifty per
eentum shall be entered on the duplicate for
taxation.
Sec. 2. When any person summoned to ap-
pear before the county auditor and give testi-
mony, under the provisions of the thirty fourth
section OF said act, shall neglect refuse to ap
pear, or shall neglect or refuse to answer any
qvestion that may be put TO him by the audi
tor touching the matter Under examination, the
auditor shall apply to the probate judge Of the
county TO issue a subpoena fer the appearance
of such person before him; and on the applica-
tion OF the county anditor it shall be the duty
of the probate judge to issue subpoena for the
appearance of such person forthwith before him
10 give testimony; and if nny person SO sum-
Ill I'll hnII
shall refuse to testify, he shall be subject to
like proceedings and penalties for contempt rs
witnesses in actions pending in the probate
court.
Sc. 8. That section six of said act be so
amended as to read as follows: See. 6. Each
person required by this act to list property shall
make out and deliver to the assessor, when re-
quired, or within ten. days thereafter, state
ment, verified by his oath or affirmation. of all
the personal property, moneys, credits, invest
ments in bonds. stocks, joint stock companies,
or otherwise in his possession or under the con-
troll of such person on the day next preceding
The second Monday of April, in the year in
which such assessment shall be made and which
by the provisions of this act he is required to
list for taxation, either as owner or holder there
Of or as guardian, parent husband, trustee. ex-
ecutor, administrator, receiver, accounting offl-
Ger, partner. agent or factor.
Sec. A. Said original section six is hereby
repealed, and this act shall take effect on its
passage.
ED. A. PARROTT,
Speaker pro tenn. of House of Representatives.
ROBERT G. KIRK.
President of the Senate.
Passed March 29, 1861.
mo. As AN ACT
Concerning the rights and liabilities of
.q married women.
SECTION /. BE it enacted Jy the Gen
eral assembly of the State of Ohio, as
follows: Section 1. Any estate or interest, le-
gal or equitable. in real property belonging to
any woman at her m arriage, or which may have
come to her during coverture by convey ance.
gift, devise or inheritance. or by purchase with
her separate money or means, shall. together
with all the rents and issues thereof, be and re-
main her separate property. and under her sole
control; and she may, in her own name. during
coverture. lease the same for any period not ex-
cceding three years. This act shall not affect
the estate by the curtesy of any husband in
the renl properly Of his wife after decease; but
during the life Of such wife, or of any heir of
her body, such estate shall not be taken by any
process of law for the pay ment of his debts, or
be conveyed or eneumbered by him, unless abe
shall join therein with him in the manner pre-
scribed by law in regard to her own estate.
Sec. 2. Any personal property. including