Acts repealed office of the assessor or his deputy, or by the omission of any duty enjoined on him by law. Sec. 11. That the act, entitled "An act providing for the election of county assessors," passed January 16th, 1827; and the act, entitled "An act relating to the duty of county assessors," passed February 10th, 1829; be, and the same are hereby repealed: Provided, That the assessors now in office shall continue to hold their respective offices for the same term as if the acts under which they were elected were not repealed; and none of the obligations or liabilities by them incurred, shall be affec ted by the repeal of said acts. This act to take effect and be in force from and after the first day of June next. March 12, 1831. JAMES M. BELL, Speaker of the House of Representatives. subject to tax. ation AN ACT pointing out the mode of levying taxes, Sec. 1. Be it enacted by the General Assembly of the State of What property Ohio, That all lands, the property of individuals or bodies corporate or politic; all in-lots or out-lots in towns or villages, with the dwelling houses, store houses, ware houses, shops, offices, and livery stables thereon; and all dwelling houses, store houses, ware houses, shops, offices and livery stables erected on any lot or lots in towns laid out on lands granted by Congress for the use of schools, colleges, or for religious purposes, the property of individuals, bodies politic or corporate; all dwelling houses of and above the value of two hundred dollars, other than those erected on in-lots or out-lots in any town or village as aforesaid; all capital employed in merchandise and by exchange brokers in this State; all grist, oil and saw mills; all manufactories of iron, glass, paper, clocks and nails; all distilleries, breweries and tanneries; all iron, brass and copper foundries; all money loaned at interest; all stocks or capital invested in steam-boats; all pleasure carriages, with two or four wheels; all horses, mules, asses and neat cattle, of three years old and upwards, (excepting such as are hereinafter excepted ;) shall be subject to tax, yearly and every year-to be levied and collected agreeably to law. from taxation Sec. 2. All tracts of land, with the improvements thereon, What property not exceeding ten acres, the title of which is vested in any exempted from trustee or trustees, body corporate or politic, for the use of, and in trust for, any religious society, and occupied by such. society for the use of a meeting house or burying ground; all lots of land or ground set apart for school houses, academies or colleges, with the buildings thereon occupied for those purpo ses; and all lands, the property of any such academy, or other seminary of learning, which now is, or may hereafter be, established in this State, including all lands granted by Congress for the use of schools, academies, colleges and for religious purposes; (but the buildings, or any of them, not occupied for literary purposes, may be taxed;) all lands owned by any county in this State, and set apart for the use and support of the poor in such county, not exceeding two hundred acres, and the buildings erected for the accommodation of the poor; all lots of ground with the buildings, set apart and occupied as a charitable hospital; all public grounds and buildings, set apart for public purposes, in any township or recorded town plat; all lands and lots belonging to the State of Ohio; all lands sold by Congress, for the term of five years after the day of sale; are hereby exempted from taxation. chants and ex taxation Sec. 3. Every person within this State, trading or dealing Capital of mer in foreign or domestic goods, wares, merchandise, jewelry, change brokers. drugs or medicines, whether the owner or owners thereof re- to be listed for side within this State or elsewhere, shall be deemed a merchant; and with every exchange broker, shall be entered on the grand list for taxation as such, and shall be taxed or assessed according to the value of the stock in trade used or employed by such merchants or exchange brokers respectively: Provided, Proviso, in relaThat no person shall be entered on the grand list for taxation, tion to articles or be taxed or assessed as a merchant, who shall deal exclusive-factured in this ly in goods, wares and merchandise of the growth or manufac- State ture of this State, or any article or articles for which goods, wares and merchandise may have been bartered or exchanged by such person, unless the amount of his or her stock in trade, shall be two hundred dollars or upwards; nor shall any person, be so taxed or assessed, for selling any articles cultivated, grown or manufactured by him, her or them, within this State. grown or manu merchants and nually bro Sec. 4. The assessor of each county shall, on or before the Assessor to list first Monday in June, annually, make a correct list of all mer exchange chants and exchange brokers, trading or doing business within kers, and assess said county, on the first day of March preceding; and shall their capital an place opposite to the name of each of them, respectively, the amount of capital by them employed, as near as the same can be ascertained by the assessor, and in case of doubt, by the oath of the party, his or their clerk or agent; and shall place the same on the grand list for taxation, according to the provisions of this act. ing after the first Sec. 5. That when any person shall commence merchan- Person commendising in any county, after the first day of March, in any year, cing merchandis and the amount of his capital is not entered on the assessor's day of March, list for taxation, such person shall report under oath to the au- must report the ditor of such county, the amount of capital by him employed; capital. to the and shall pay into the county treasury, for the use of the coun- county auditor, ty, a sum which shall bear the same proportion to one per cent. and pay into the on the amount of the capital so employed, as the time from the at the rate of one amount of his county treasury, num per cent. per an- day on which he shall commence merchandising as aforesaid, to the first day of March next succeeding, shall bear to one year. Sec. 6. That if any person shall commence merchandising Person neglect as aforesaid, and shall not, within one month thereafter, report ing to report his to the county auditor the amount of his capital, and make paycapital and ment to the county treasurer, as required in the preceding sccas aforesaid, tion, he shall torfeit and pay the sum of three per cent. on the shall forfeit capital so by him employed; to be ascertained as near as n ay on the capital so be by the testimony of witnesses, and recovered by an action of employed, to be debt, in the name of the county treasurer for the use of the county treasurer County, before any justice of the peace or court having juris make payment three per cent. collected by the Duty of asses property in the year 1832 diction thereof. Sec. 7. The assessor, between the first day of March and the twenty-fifth day of May, in the year eighteen hundred and sors in listing thirty-two, shall call upon each and every person resident in his county for a list of all grist, oil and saw mills; manufactories of iron, glass, paper, clocks and nails; founderies of iron, brass and copper; distilleries, breweries and tanneries, of which such person may be the owner, in part or in whole; carefully designating the quantity of interest such person has in the same: and also the amount of money which the said person has loaned at interest, on notes, bonds, single bills or mortgages, due or to become due, over and above the amount for which the same person is bound to pay interest; also, all stock or capital in steam boats; all pleasure carriages with two or four wheels: and the assessor shall make a true valuation thereof in money, according to the provisions of this act. Their duty an Sec. 8. The assessor annually thereafter, between the first day of March and twenty-fifth day of May, shall list from evenually thereafter ry person, any or all of the before mentioned subjects of taxation, which may have been erected, built, put into operation, owned, possessed or become liable to taxation, since the last inlistment and valuation; and he shall make a true valuation thereof in money, according to the provisions of this act: and he shall also list all horses, mules or asses, (except licensed stud horses,) and neat cattle of three years [old] or upwards, or which shall become three years old by the first of June succeeding the inlistment, owned or possessed by any person on the first day of March annually. and town lots not Sec. 9. The assessor, annually, between the first day of Duty of assessor March and the twenty-fifth day of May, shall call upon each in listing lands and every person resident in his county, for a list of all lands, previously or town in-lots and out-lots, which may be subject to taxation, listed and erect and which have not been previously entered on the proper list ed subsequent to and valued; and the assessor shall also take a list of all in-lots and out lots in any town or village, which may have been laid out agreeably to law, subsequent to taking the former lists in the county: and he shall note the quantity and description of land on which such town is laid out, and estimate what proportion of the value of the tract of land in which said town is last inlistment, &c. laid out, ought to be deducted therefrom: said assessor shall also take a list of all buildings subject to taxation, which may have been erected on any town or village in-lot or out-lot; also, of all houses over the value of two hundred dollars, within his county, erected subsequent to the last inlistment: he shall also note all houses and buildings which stand on the grand levy, and which have been destroyed in any manner; and he shall make a true valuation of these different species of property, in money, according to the provisions of this act. particu Sec. 10. The list given by the owner or owners, or taken What by the assessor aforesaid, shall particularly set forth the name lars shall be set of the owner or owners; the number of acres of land in each forth in the st particular tract, lot, section or subdivision thereof; the range, township, section, quarter section, tract, lot or part thereof; or the number of entry, location or survey, and water course, as the nature of the general or particular survey may require; so as to designate and identify the same: and in the Virginia Military District, shall also set forth the name of the original proprietor, the quantity of land contained in the original tract, of which the tract listed is a part or subdivision; also, all town in lots and out lots owned or held as aforesaid, with the num ber thereof, as described on the recorded plan of said town, or the parts thereof, if it has been subdivided: also, all dwelling houses, store houses, ware houses, shops, offices and livery stables, erected on lots laid out on school and college lands, and those granted for religious purposes by Congress: also, the number of dwelling houses of the value of two hundred dollars and upwards, other than those erected on in or out lots within such county: also, the number [of] grist, oil and saw mills; manufactories of iron, glass, paper, clocks and nails: also, the nu nber of iron, brass and copper founderies: also, the number of distilleries, breweries and tanneries: also, the amount of moneys at interest in the manner prescribed in the fourth sec tion; the amount of stock or capitalin steam-boats; all pleasure carriages with two or four wheels; the number of horses, mules, asses and neat cattle, (except licensed stud horses) owned or possessed by such person or persons, or bodies corporate or poli tic. Owners of lands may list their Sec. 11. If any tract of land, town in-lot or out-lot, shall be owned by different persons in severalty, tenancy in common, or coparcenary, either of them may list his, her or their res shares separatepective share or shares, or all may together, as they deem ly or together expedient; in which case, such tenancy shall be noted on the list, and the whole quantity of land or lot shall also be noted. Sec. 12. If the owner or owners of any of the capital employed, or other articles of property made taxable by law, shall be absent or unable to give in a list, when called upon sent, &c. the asby the assessor, it shall be the duty of the assessor to make a from list thereof, from the best information he can obtain; therein tion describing the several pieces of property, according to the re If the owner of property be ab sessor shall list informa. If owner make a quisitions of this act, and note the fact of such taking on said list. Sec. 13. If the owner or owners of capital employed, or other made taxable by this act, shall make out and deproperty list by 25th of liver, by the twenty fifth day of May, (after being called upon, May, the asses and being either absent or unable to give a list) to such asseshis list thereby sor, a correct list of his property, in the manner prescribed in this act; the assessor shall receive the same, and correct his valuation thereby, if necessary. sor shall correct Duty of assessor when the owner Sec. 14. If the owner or owners of property do not reside within the county wherein the same is situated, and shall neglect to furnish the assessor with a list of the same, as herein of property is a required, by the twenty-fifth day of April, annually, the assessor shall make a list thereof, from the best information be can obtain; and if the owner be unknown, then the property shall be listed, and it shall be noted in the column of names that the owner is unknown. non resident, or is unknown Duty of assessor when the owner refuses to give a lently omits a part Sec. 15. If any person resident in the county, shall refuse to give a list of his or her cap tal employed, or other property, when called upon by the assessor, or shall fraudulently omit to give in 1st, or fraudu any part of his or her capital or property, herein before required to be listed, the assessor shall take a list [of] such person's capital employed, or other property thus refused or omitted to be listed, from the best information he can obtain; and he shall distinctly note the list so taken in either of these cases, and shall notify such person to attend the board of equalization of such county: and if the person failing, refusing, or omitting to give a correct Such person fail list as aforesaid, shall not satisfy the board of equalization of board of equaliza his innocence in the premises, they shall order the property so retion of his inno fused or fraudulently omitted to be listed, to be taxed threefold taxed three fold the proper taxes; to be collected as other taxes: but if the re ing to satisfy the cence, may be lands fusal is excused for good cause, or the fraudulent intention in omission is removed, they shall order the property to be taxed as other property of like description. Sec. 16. The said assessor shall, annually, before the first Monday in June, make a true valuation in money of a property made liable to taxation by law, which has not been listed and valued, and insert such valuation in the proper column in his list. 1st. All lands shall be valued at their true value in money, Mode of valuing taking into consideration the fertility and quality of the soil, the vicinity of the same to public roads, towns or villages, navigable rivers, water privileges on the same, or location and rout of canal or canals, with any other local advantages of situation, having no reference to the value of the improvementsupon actual view of the premises. Town lots 2. In-lots and out-lots in all towns and villages, with all dwelling houses, ware houses, store houses, shops, offices and livery stables thereon erected, shall be valued at their true value in money, taking into consideration all the local advantages of situation-upon actual view of the premises. |