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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entitled "An act relating to the duty of county assessors," passed February 10th, 1829; be, and the same are hereby repealed: Provided, That the assessors now in office shall continue to hold their respective offices for the same term as if the acts under which they were elected were not repealed; and: none of the obligations or liabilities by them incurred, shall be affected by the repeal of said acts.
This act to take effect and be in force from and after the first day of June next.
JAMES M. BELL, .
SAMUEL R. MILLER,
Speaker of the Senate.
AN ACT pointing out the mode of levying taxes,
subject to tax.
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 cor
porate 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 town's laid out on lands granted by Congress for the use of schools, colleges, or for religious purposes, the property of individuals, bodies politic or corpo. rate; 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.
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
grown or manu
ses; and all lands, the property of any such academy, or other seminary of learning, which now is, or may hereaster be, established in this State, including all lands granted by Congress for the use of schools, academies, colleges and for religious purposes; (bui the buildings, or any of them, not occupied sor 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, aod the build. ings erected for the accom'nodation 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. Sec. 3. Every person within this State, trading or dealing Capital of mer
chants and exin foreign or doinestic goods, wares, merchandise, jewelry, ch drugs or medicines, whether the owuer or owners thereof re- to be listed for side within this State or elsewhere, shall be deemed a merchant; taxation 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 rela. That 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
y in goods, wares and merchandise of the growth or manufac. State
Sec. 4. The assessor of each county shall, on or before the Assessor to liat first Monday in June, annually, make a correct list of all mer merch chants and exchange brokers, trading or doing business within kers, and assess said county, on the first day of Marcb preceding; and shall their capital an
nually 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.
Sec. 5. That when any person shall commence merchan- pe dising in any county, after the first day of March, in any year, cing merchandist and the amount of his capital is not entered on the assessor's
an, ing after the first
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; amg
W 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
"county treasury, on the amount of the capital so employed, as the time from the at the rate of one
merchants and exchange bro.
amount of his num
three per cent.
collectes by the county treasurer
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 Perenn mestersas aforesaid, and shall not, within one month thereafter, l'eport 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 sco make payment
ard, tion, he shall forfeit 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 empinyed, to be debt, in the name of the county treasurer for the use of the
er county, before any justice of the peace or court having jurisdiction thereof.
Sec. 7. The assessor, between the first day of March and Duty of asses. 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 property in the
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 lias 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 stuck 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.
See. 8. The assessor annually thereaster, between the first Their duty on day of March and twenty-fifth day of May, shall list from eve. nually thereafter rv person, any or all of the before mentioned subjects of tax
ation, 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 ip money, according to the provisions of this act: and he shall also list all horses, mules or asses, (except licensed stud horses,) and neat eattle of three years old) or upwards, or which shall become three years old by the first of June sueceeding the inlistment, owned or possessed by any person on the first day of March annually.
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, not previously
viously 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
and valued; and the assessor shall also take a list of all in-lots fc.
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
and town lots
ed subsequent 10 last inlistment,
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 op 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.
Ser. 10. The list given by the owner or owners, or taken what by the assessor aforesaid, shall particularly set torth the name lars shall be set of the owner or owners; the number of acres of land in each forth in the dist 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 identily the same: and in the Virginia i 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 beld as aforesaid, with the number thereof, as described on the recorded plan of said town, or the parts thercof, if it has been subdivided: also, all dwelliog 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 tha: those erected on in or out lots within such county: also, the number [of] grist, oil and saw miils; 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
Sec. 11. If any tract of land, town in-lot or out-lot, shall be owned by different persons in severalty, tenancy in.common, Owners of lands or coparcenary, either of them may list his, her or their res shares separate. pective 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. If the owner of
property he abshall 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 sessor shall list
from informa. list thereof, from the best information he can obtain; therein tion describing the several pieces of property, according to the rea
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 Te owner make other property made taxable by this act, shall make out and delist by 25th of liver, by the twenty firth day of May, (after being called upon, May, the asses: and being either absent or unable to give a list) to such assessor shall correct his 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, it necessary.
Sec. 14. If the owner or owners of property do not reside
within the county wherein the same is situated, and shall neDuty of assessor when the owner glect 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 assesnon resident, or
sor 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.
Sec. 15. If any person resident in the county, shall refuse to Duty of assessor give a list of his or her capital employed, or other property, when when the owner 5 refuses to give a called upon by the assessor, or shall fraudulently omit to give in list, or fraudu any part of his or her capital or property, herein before required lently omits
to be listed, the assessor shall take a list of such person's capital employed, or other property thus refused or omitted to be lisied, 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 faillist soforesaid shall no
list as aforesaid, shall not satisfy the board of equalization of ing to satisfy the 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 cence, may be taxed three fold the proper taxes; to be collected as other taxes: but if the re
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 all 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.
Ist. All lands shall be valued at their true value in money, Mode of valuing taking into consideration the fertility and quality of the soil, lands
the vicinity of the same to public roads, towns or villages, navigable rivers, water privileges on ihe same, or location and rout of canal or canals, with any other local advantages of situation, having no reference to the value of the improvements upon actual view of the premises.
2. In-lots and out-lots in all towns and villages, with all dwel. Town lots
ling 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 si. cuation--upon actual view of the premises.