The Celina Democrat. (Celina, O. [Ohio]) 1895-1921, 1912-04-05
LIKENED
TO DEATH AN TAXES
Can't Escape 'Em without Getting
on the Earth-Just What
Your Up Against.

A Columbus special Of March 80
says; Preliminary 10 the opening
Monday of what will no doubt be most
vigorous campaign ever waged in the
state to secure proper returns Of peTso-
nal property for taxation, the Tax
Commission Of OHIO to-day issued its
formal instructions TO the Assessors,
who are supposed to start their work
this week.
County Auditors have returned 10
their respective communities from one
OF the largest tax conferences ever held
In the state, and each went with the
declared determination 10 leave no
stone unturned which might hide BIT
Of personal property hitherto untaxed.
To the property which has heretofore
escaped taxation Assessors are direct
ed to pay particular attention. The
limited tax-rate law is cited by the
commission as furnishing a guarantee
to the people that their taxes will not
be excessive, and giving them a pro-
per reason to return property they
have always hidden.
In this work the Assessors will re-
ceive the active and concerted cooper
alton Of the Auditors Of each county.
In the matter OF administering oaths to
all who make their property re-
turns, and to all those who claim
exemption Of certain property, the
Assessors are instructed that failure
to administer the required oaths con-
stitutes a violation of their own oath
of Office and leaves them open to in
vestigation by the State Tax Commits
sion.
Instructions To Assessors.
There is much that is interesting to
all owners of personal property in the
instructions given by the Tax Com
mission, which are as follows:
l. The Assessor must call upon
every person of full age and sound
mind, whether male or female, resid-
ng in his township, village, ward or
precinct, to list his or her personal
property. A wife is required to list
her property separate from the proper
y Of her husband.
2. The Assessor must require every
person to list his or her property or
make affidavit on the blank provided
for that purpose that he or she does
not own personal property subject TO
taxation of the value of 500.
3. The Assessor must ask every per-
son whether he or she has in his or her
possession or under his or her control
as parent, guardian, trustee, executor,
administrator, receiver, accounting
officer, factor, agent or otherwise, any
personal property subject to taxation.
such property must be listed upon a
separate blank from such PERSONS in
dividual property.
4. The Assessor must inquire of
each person particularly as to the own
ership of watches, jewelry, diamonds,
other precious stones, stock or deposits
in building and loan companies, mo-
uey on deposit in banks and moneys,
credits or other effects converted into
nontaxable securities during the past
year.
Must Swear To Statement.
5. The Assessor must require each
person to sign and swear to his or her
state, and the oath must be actually
administered by the Assessor. If any
person refuses or neglects to list his
or her property or take and subscribe
The oath thereto, the Assessor must
ascertain the amount and value of
such PERSONS property and return the
same. For this purpose he may ex-
anime on oath any person whom he
thinks has knowledge thereof, or if
unable to obtain positive evidence of
the items or value he may make the
statement from general reputation and
his own knowledge of facts and cir
6. The Assessor must not return a
statement as Sworn" unless he has
actually administered the oath to the
person making such statement.
7. Each Assessor is required to take
an oath to be administered by the
County Auditor or other official
to administer oaths, which
is in part as follows: That in no case
have l knowingly omitted to demand
Of any person of whom by law 1 was
required to make such demand,
statement of the description and value
of personal property (which he
was required to list, or failed to en-
dorse on any return made by me in
cases in which the cwner refused or
to list, or swear, the words
refused to list" or refused to swear
or failed to swear as required by law,
any person who purports to have been
sworn as returned by me-"
Liable To Fine.
8. An Assessor who fails to call up
on any person to list his or her proper
ty or returns a statement as Sworn"
when the oath had not been actually
violates his own oath
and it is the duty of the County Audi
tor to institute proceedings to have
him fined not less than $40 nor more
than $500 as provided by Section 1855
Of the General Code.
8. A County Auditor is not permit
ted under the law to issue a warrant to
an Assessor for his compensation until
be is satisfied that the Assessor has
fully performed his duty under the
law.
10. Assessors must not list and re-
turn the property of public utilities
and incorporated companies, but
should make a memorandum of the
name and address of each incorporated
company located or doing business in
his district and deliver same to the
County Auditor for his use.
IL. Assessors must urge and insist
upon all property being returned at
Its true value in money. (See Section
1855 of the General COde.) Every
case of omission or differentiation of
property should be reported to the
County Auditor for his information
and that Of the Boards of Equalization
and Review.