The Hillsdale standard. [volume] (Hillsdale, Mich.) 1851-1909, 1876-09-12
HAYES TAXES.
The weak Invsntisp es the TeIedo
ssDemocras''-A Charge that IL
- Easily ExpiSdsa. All.i
From the Toledo Commercial.

Inc Democrats Ike other supporter
OF Tilden, writhing under the unan
swerable charges Tilden has preferred
against himself by his two contradicto
~ affidayits as to his income return
has made an effort 10 divert attention
from Tilden to Gov. Hayes. That at
tempt exists in parading parts OF the
assessors returns OF the personal prop
erty OF Gov. Hayes for taxation in til,
years 1874, 1876 and 1876. II giyel
his affidavit attached 10 each OF thes,
returns, together with a statement O
the property listed for taxation in eacl
year, and the amount at which th,
same is assessed for taxation.
After having 30 done, it then charges
or rather inslnuates, for Il does not
dare not. charge. that Gov. Hayes was
guilty. OF perjury, in making the re
turns he did.
1t is assumed by the Democrat that
Gov. Hayes and taxpayers are required
and do swear to the value OF the prop
erty, as we'll as to the quantity and
kind Of il subject to taxation.
This, OF course, every intelligen,
citizen knows is not so. Every man
who has been called upon by an assessor
aud who after having been called upon
has had any personal property TO list
for taxation, knows that ID Is his duty
merely to deliver list of the property
to the assessor, or exhibit the property
to the assessor and permit him TO make
list, and then to answer on oath, as
Gov. Hayes has done, that he has "iist.
ed or exhibited to the assessor all the
nara0nal prnnartx ,nauaya anI o-nl;t.
over and above his indebtedness, in.
vestments in bonds, stocks, joint stock
companies, or otherwise" etc.
The duty OF the assessor is prescrib-
ed by law as follows on page Sc OF
Swan a Critchfield Statutes, section 6:
Each assessor, as aforesaid, shall
make list and valuation Of all taxable
property in his township, ward or dis
trict, now or hereafter taxable by any
law OF this State. and discharge all
such outher duties as shall from time
to time be imposed upon them by law. -
From the above it is seen that the
law requires the assessor not only TO
list, but also TO value the property.
The duties of the property owner are
prescribed in two sections OF the stat
utes, the first on pages 756 and 7J7 OF
Swan a Sayler's Statutes, and the sec
ond on page 755 of the same statute;
and likewise on page 1442 OF the second
volume OF Swan 4 Critchfeld's Stat
utes.
The first sec allowed referred to-
that on page 756 of Swan a. Sayler-
prescribes and defines the person by
whom property shall be listed or ex-
hibited, and also the township, ward OF
county where il shall be SO listed for
taxation.
The second section. that on page 75s
of Swan & Sayler, defines the statement
required by persons listing personal
property, and in substance provides
that every person required to list prop
erty shall make out and deliver to the
assessor O statement verified by his
oath or confirmation of all the personal
property, moneys, credits, investment
in bonds, stocks. or joint stock com
panies. or otherwise IN his possession
or under his control on the day pre-
ceding the second Monday Of April OF
that year.
The other statutory provision refer
rad N "a in thasa words raferri.s 40
the list provided for above:
"Such statement shall truly and Just
ly set forth, 1.-The number of horses
and the value thereof; 2-The number
of neat cattle and the value therof: s.
The number of mules and asses and
tho value thereof; 4-The number of
sheep and the value thereof; 5-The
number OF hogs and the value thereof;
6-Every pleasure carriage, OF what
ever kind, and the value thereof; T.
The total value Of all other articles OF
personal property which such person
IL by this act required To list Prorided
that If such persons shall exhibit TO
the assessors, the animals or other
personal property above enumerated,
the value OF such property so exhibited
may be omitted in such statement, and
the assessors shall in such case deter
mine the value of such property with
out requiring the oath OF the person
making such statement as 10 the notice
thereof. Such person shall only in
that case be required to make oath OF
affirmation to the value OF the remain
der OF the personal property which he
is required to list; S-Every gold and
silver watch and the value thereof; g.
Every piano forte and the value there
Of; l0--The value OF the goods and
merchandise which said person is re
quired to list rs n merchant; II The
value OF the property which said per
son is required TO list as n banker
broker or stock jobber; l2-'fhe valu,
of the materials and manufactured ar.
ticles which said person is required tC
list as n manufacturer; 13-The value
of the money and credits required Il
be listed, including all balances o
book accounts; 1.-THE value Of ths
moneys invested in bonds, stocks, join
stock companies, or otherwise, which
saik person - by this act required tc
list.
In accordance with the provisions o
law above referred to, 1t Is uniyersa
practice for the assessor to fix TIN
value of all personal property returned
for taxation, which is OF common o
general kind in his township, ward o
county. Were the appraisement Of tn
value left to the owners OF the proper
ty, il would be very unequally and un
| Justly returned. Before entering o
their work, the assessors throughou
every county are convened by the audi
tor OF the county, and by him instruct
ed how to proceed in their duties. ]
il also customary at that meeting 10
the assessors 10 consult and agre
among themselves at about what rate
the property Of the county shall b
them be valued, so as 10 obtain, q
nearly as possible, uniformity an
equality throughout the county. The
also uniformly fix upon values for I'll
personal property, that is somewhi
below, aud in many cases very muc
below, the amount that any owne
would take for his property. Unde
that sort OF an arrangement, no doub
the assessors taking the property
Gov. Hayes, affixed the values appea
ing in the retdrn for the horses, cattl'
hogs, sheep, carriages, wagons an
household goods.
IL may be we'll here also TO notice u
affidavit here attached 70 each OF tho
witnesses. 1t is as follows:
STATE or ONO,
: sASDusKY CouSTY, S.
II, II. b. Hayes, do solemDly swe
: that TO the best Of my knowledge Al
: belief I have listed OF exhibited TO d
assessor all the personal propert
moneys, credits over and above my !
dcbtedness, investments In bank stock
a Joint stock companies, or otherwise
: my possession or under my control
!, owner or holder, or as Husband, pare
!, guardian, trustee, executor, admin