Ohio State journal (Columbus, Ohio : 1849 : Weekly), 1851-04-15

              VOLUME XLI. COLUMBUS, OHIO, TUESDAY, APRIL 15, 1851. NUMBER 33. PUBLISHED EVKRY TUESDAY MORNING BY HUOTT Ac BAMCOM. OFFICE south-east cornub or hioh bt. and ichas alley. TBltMft Invariably In ndvnnre. WeekW per annum In Culninbua 9200 Ouiot thecily by mail, ml 150 Toc'uba ot lour and npwirdi 1 9J Tut aba of ten and upwards, toonearidrcas 1 00 Dally, session 8 00 Trl-Weekly, dn 1 H) Weekly do., ainrp SO To clubs of live and upwards 40 The Journal it also published Dally and Trl-Weekly during the year; Daily per annum, by mail, S; Tri- Weekly, 111. Rntea of Advertising; Weekly Paper. Qua (quant, inline or lean, cine insrrtiou 90 50 aachaddlthmaJ " 0 '-'3 " " " 1 month 1 50 " " 3 " 2 25 ii 3 ii 3 50 ft " 5 00 ' 12 8 00 " 14 changeable monthly, per annum 20 00 " " wnekly ' " 2(1 (to Blandlng curd, one aqiiarn or teas, " H 00 4 ulutim,chanirKabtc quarterly," " 35 00 H " ' fiU 00 1 " ' " iooo Othereatea not provided for, chargeable In conformity wlththe above rate. All leaded nd rortliemeiita to Recharged not less than doiiblrtho , above rate, and measured mi If aolid. Advertisement on the Inside exclusively, to bo charged at the rate ot oU per cent, in advance on tuo wjovo rates. LAWS OF OHIO No. 70. AN ACT to ampnd the ant In relation to Judicial proceedings in favor ol' or against dissolved eoruoraUund, mined Marrb 21, IBM). Sec 1, Be it marled by the General Assembly of the State of Ohio, Ttmt in all proceedings by icire facial, to revive judgment in favor of nr brim n at auy'disanlved corporation, issued to tlio sherhTof the county in which uch judgment was rendered, in which two writ a of scire facias shall be relumed nihil, auch returns shall, as in other eases of scire facias to revive judgments, be deemed and tnken na suflicient service, notwithaiaud ing any thing in the contrary hereof, contained in iho act to which ihia act la nmendnlory. JOHN F. MOK.SK, Speaker of the House of Representatives. CIIAHI.KS C. CONVfiHS, Speaker of the Senate. March 25, 1851. No. 71. AN ACT defining the duties of jnsticoa of tlie peace and constable, In civil cases. Sec 1. Be it enacted by the General Assembly of the State, of Ohio, Tlmt the several acta nod parts of acta now in force, authorizing tin holders of notes, due hi I la, or bills nf exchange, to bring anils thereon before jus tices of the peace, against tlio maker and endorser jointly, shall he so construed, mid held to apply only in such cases, and to auch original drawers and endorsers as reside in the township where suit in brought; nor shall tho conttiible in whoso hands luminous may bo placed, be authorized to serve llie same npon any one of the defendants residing without tin limits of inid township. JOHN V, MORSE, Speaker of the Ifonse nf ftepresrtttatises. OHAKLKS C. CONVEUS, Speaker of the Senate. March 25, 1851. No. 72. AN ACT further to amend the act emit ed "an set Id provMe for the settlement ol llie eitab-s ol deceased peraoua," pioied March 23, 1640. 8ec. 1 Be it enacted by the (ieneral Assembly of the State of Ohio, Tlmt in nil cases where any person has horetnfore deceased, or shall herenfter die, whether testate or intestate, snrli person not being nl tho time of uch decease n resideut nf this State, but having been engngod in the prosecution of business, therein, as a partner or otherwise, and leaving in this State any prop, erty belonging in whole or in part to hia eatate, the proper court of the county in which such business may have been prosecuted ns aforesaid, nr of any county in which such proiieriy nmy ho situated, or whore any dehtor of siit li decede nl may reaide, shall, Uxin the application of any creditor of siu h decedent, wIkibpi Uiin is Inunded on a contract minlo or a right of nctioii which accrued within ibis State, grant to mich creditor, upon his giving bail as required by the net to which t this is amendment, adniinintration of nil anil singular the aaaetts of auch decedent situate within thia Nisto ; and audi admiuiatrutor shall bo governed in all reaped by the pnvisions of the act lo which this is an amendment, and the acts amendatory thereto, so lar as the same are consistent with the provisions id' this net ; ami the proceeds of such assets ahull be applied to the payment of the debts which shall t proved against such estate before such administrator, in conformity with tho provisions of the art to which this is an amendment, and the acta amemlntory thereto; and the surplus, it any, shall be paid into the court grunting am h administration, for the beuelit of the eslale of auch decedent, in the State where the decedent resided at the time of his death. Skc 2. That the provisions of the act lo which ihia is an amendment, and of tho several acts amendatory thereto, shall apply as well to the estates of pcranux who, at the time of their decease, were not residents ot Ihia Stale, and died, or shall hereafter die, leaving a will as to the estate! of persons living intent iite, and administration thereon shall be conducted in nil resfiects as pointed out in section one of this act. JOHN F. MOltSB, Speaker of the Ifonse. of Rrpretentative. CHAitl.KS (J, CONVKUS, Speaker of the Senate. March 1851. No. 73.1 AN ACT to smebd sn set enlitletl an act lor thn piiniihnvnt ol certain onencea uierein namea, patieu marcn n, ie-ii. 8rc. 1. Be tt enacted by the General Assembly of the State of Ohio, l Mat it any person Mm! I, oy printing. writing, or in any other way, publish on account ot - any lottery nr scheme of c banco, of any kind or des cription, by whatever name, style or title the sumo may be denominated or known, siniing when and wnera tne same is to ne drawn, or Die prizes therein, or any of them, or the price of a ticket, or ahew therein or where any ticket may be obtained, or in any way hhjii r nniMBuiifl rn ion nuiiif, or in liny wi) giving publicity to auch lottery or scheme of chance, shall he deemed goiliy of a misdemeanor, and on conviction thereol, shall us sultjecl In a hnu not exceeilii hundred dollar, at the diacretion nf the court. Ssc. 2. This act ahull take effect and he fn force from and alter ita paaaage. JOHN F. Mt'ltSK. Speaker of the Ifrmte of Iteprrnenttitires. CHAltl.KS 0. CONVKUS. Speaker of the Senate. March 24, 1851. No. 74 AN ACT rrauirhif C(imwnatioa for cau-lnj death by wrongful act, negleri or delsult. 8kC. 1. Beit enacted by the General AssemMy of the State of Ohio, That wheuover tho death of a person snail oo caused oy wrongnii act, neglect oroeiauit; ami the act, neglect or default ia auch as would (if death had not ensued) h ive entitled the party injured to ma m tmu an action ami recover ifnmages, in rennet thereof ; then, and in every such caw, I he person who, or the corporation which would have been liable, if death bad nott'iiauotl, shall tie hahletu an action lor damages, notwithstanding the deaihof the oersonsiniurtd.auil ah though the death shall have, heen caused under such circumstances ns amount in law lo murder m the hrat or second dcitree, or nianalaughtcr. 8kc 2. Every such action shall bo bnuiht by and in the name of the personal reproNctitatives of such deceaseil persona; and the amount recovered in every such action, snail ue lor the exclusive iiemht ol ihi widow and next of kin of such doeoaaed person, and shall be distributed to such widow and next of kin. in the proportions provided by law in relation to the dis tribution ot personal esiaii'S, let toy persons dying intestate; and in every such at linn, the jury may give urn uamniiv" ""j "inui uonii inir won inn ex ceeding live tlioiiKaud dollars, with reference to the pecuniary injury resulting from auch death to the wife and next of km to such deceased ttersoni Provided. that every such action shall bo commouced wiihintwo year alter the death ot such deceased person. JOHN V. MnltSK, Speaker of the llonseof Hepresentatires. t'HAUI.ES 0. CONVBKS, Speaker of the Senate. March 25, 18 M No. 75.1 AN ACT to amend the lam now in hare preacribln thn dutiua oi Uouiuy lonmiiMionnra. 8xr. 1, fit it enacted by the General A w of th Slate of Ohio, That from and after the pasange ol ihia act, the couiiiy conimiaaionert ol the several counties in this State, when they mnv deem it ueceaaarv tort : preservation of the records in the Recorder' or Audi- tor's ollice, in their reapectivn counties, that any book hall lie transcribed into a new volume, nmy muke out anu enter upon uieir joumnta, at any ol their n-guli sessions, an order uireciuiK the Hoc-order or Auihtor. it may be, of auch county, hi transcribe the same j and the transcript, so made, ahull be as valid and i llcctnal as the original record. 8kc. 2. That so mm h of tho accoml am lion nf act entitled, " An art lo nuthori.o the making of said indexes to the imlicisl reconla m ihe county of Hanoi Ion and in other counties o Una otuto, ' naosiMl Mirc B, l<i, and for other purposes, paas. it am) took eilect January 20, in is, together with such net na are con trary to the provisions of this act, be, and I lie same are hereby repealed. JOHN V. MOIISR, Speaker of the Ifonse of Repretentatirct. Speaker of the Senate. Mr.li 01 1UM t "'- '"-J AN ACT for hm aatimint ol nil proerty In this ftate, sad for lavyliif taxes Uiernun sceunlui lo Its Irus vslun, Bic 1. Be U enacted by the General Assembly of the State of Ohio, That all property, whether real or nor- hoiiuI, within this Slate, and the moneys and credit of persons residing therein, except such as is hereinafter oxpreasiy exempted, shall bo stibiect to taxation j and such properly, moneys and credits, or the value thereof. ahall ho entered on the Hats of taxable property, for urn (in t iir, in me in mi mi-r prenunoeu oy iuih nci. PKPrMlTtONS. Bfc. 2. The terms, "real property," nnd "land," wherever used in this act, shall bo held to mean and include not only the land itself, whether lair) nut in town lota or otherwise, with all things contained therein, but also all buildings, struct urea nnd improve-. moms, treea, and other fixtures rd whatsoever kind t hereon, and all rights and privileges belonging, or in anywise appertaining thereto, including all stoves in any Duiidiug belonging to trie owner ol such building, and used instead of fitO;lnces. The term "personal property," wherever used in this act, ahull be held to mean and include, 1st Every tangible thing, being Nuini oi uwnrruiini, wmbiiht nuuiiiHu or inani mate, other than money, and not forming part of any tract or Jot of real property, ns herein be fore detmed. 2d Tho capital stock, undivided pro tits, and till other means, not lorintug part ol the capital stock, ot every company, whether incorporated or unincorporated, nnd every share, portion or interest in audi stock, prolitsor means, iy whataoever name tho same may ttodesig. naleil, inclusive of every almro or portion, right or interest either legal or eoniiable. in and to every chin. vessel or boat, of whatsoever Hume or description, tinod or designed to ho uaed, either excltiaivoly or par-tinlly in navigating any of the waters, within, or bordering on this State, whether such ship, vessel or boat shall bo within the jurisdiction of thn Slate or elsewhere, nnd whether ihnsnma shall have heen enrolled, registered or Itcenaed tit any collector's oflice, or with-in any collodion district in this Rtnte or not. The term " money," or " money a," wherever used in this act, shnll he held to mean and include gold and silver (run, una oatiK notes, in actual possession, and every deposit which the person owning holding in truit, or having tho beneficial interest therein, is entitled to withdraw, in money, on demand. Tlio term "credits," wherever used tr this net, shall be hold to mean and include every claim or demand for money, labor, or other valuable iliini; due, or to become due, includiiic book accounts, nnd every annuity or sum of money receivable at stated periods, and all stocks, shares, and interests in any company or corporation out of this Stale, and all money invented in property of any kind, which is secured by deed, mortgnge or otherwise, which the person holding such deed, or mortgage, or evidence of claim fa bound, by any lease, contract, or agreement, lo reconyoy, release, or assign upon the payment of any specified sum or sum, ami the capital and slock of brokers invested in their husiiiexs, nnd of nil persons oeHiing in money, notes or bills ol exchange; provided, that pensions receivable from tho United States, or from any ol them, and salaries or Payments exoeclcd to be received for labor, or services to bo performed or rendered, shall not bo held to be annuities within ihe meaning ol this act. I'llOPKnTY FXKMPT PHoM TAXATION. Skc. n. All properly described in this section, to the extent herein limited, uliall ho exempt from taxation; (hat is to say: 1st. All public buildings occupied or used exclusively as public school h'uiaea, nr as place of public worship, or bolb ; with iho furniture ami books therein, mu d exclusively for the accommodation of at-bonis or religions ineerinijs, together with Ihe grounds, not exceeding, in liny case live acres, occupied thereby, if not leuwd orolberwise used with aview lo profit. 2d. All lands used exclusively as graveyards, or grounds for burying the dead. :id. All build , nigs belonging to scientific, literary or benevolent societies, used exclusively lor ecieiitiiic, literary or benevolent purposes, together with the laud actually occupied by such inatiiuiioiis, not leafed or otherwise Used with n view to profit, and all books, papers, fur-nitnro, apparatus ami instruments belonging to such aocieiies, used solely for literary, scieniilic or benevolent purposes, hut no society, other than such as are public, and such as shall have been instituted and shall bo devoted exclusively to scientific, literary or benevolent purpoaes, shall be deemed a liierary, scn-ninic or lieoi'volent society, within the meunine of litis act. -lib. Alt moneys nnd credits belonging exclusively to universities, colleges, anide-1 mies or public schools, u( whatsoever Innie, or lo religious, scientific, literary or benevolent stH-jelies, and appropriated solely to sustaining such institution or societies, not exceeding in amount, or in tho income arising thereon, the amount preaciihod by tho charier of such society; Provided, the same does not ox eed the aiiin of ten thousand il'dlm-a in value, all over w hich sum slnll bo listed for taxation na other properly. Mb. All properly, whether real or personal, be-lm ping exclusively In l.js State, or to iho United States, tilh. All huildiiiiM behuisiiir to coontiea. used for the holding of courts, tor jails, or for i-ounty oflices, with ihe ground, not evceediuir. in nnv remit v. acres, on which Mich buildine nn- erected. 7iii. All lamia, bouses aim other buildm-' beoii"iiiL' to anv :ounly, township or town, used exclusively lor the ommodiitiou or support of tho ooor. Hth. All mar kot hoiitos, public sipi'irea, r niher open public grounds, town or lowmdiip houses us d, in eidu-rcase, xciusiveiy lor puiHir, purmses, and all wnikt, itia-liinery and lixlures belonging to any town, and used 'Xcliiaivoly lor convoviu:; water to such town. !)th. All lire engines and oiiu-r implements used for ihu cx- tiuL'tishiiii'iit ol fires, wilh the ImildinK timrd ex-In ly tor the side keeping thereof, mid for tlio meetings lire companies, whether brh.nnihg lonny town, or to iinv hre company on-amed then in. Kith. All chums agiius the Slate, evidenced by certificates of sbK'k or mled debt heretofore issued. Uih. All kio hen fur niture, beds and bedding, belonging to private loiuilies, unmarried fennlet, and other household furniture and books belonging to nny family, or unmarried fe male, not exceeding one Inn nl red dollars in value; and ach keeper nl n invent or boarding house shall be en titled to hold exempt from taxation, kitchen furniture, beds and bedding, not exceeding in value two hundred ilniitirs, but the exemption in una item shall not be mt rued to include gold or silver ware, or plate. I2lh, I lie wearing apparel ol every person ami tainily which ahull nol he conslrin-d to include watches o jewelry id nny kind. I.llli. All articles ot Jood pro ofed by to lOM'l t I a lannly to sustain Iho member (hereof; Prmiiled, that no person Imin whom nny iinpcns:ition forhonid or lodging is received, or cx- 'Cled to be received, shall be con-idered n loemli family wi'hin the me;min-: cf ihi net. 1 till. All allium! not specified in the eighth section of this 15th. I' arming implement, ucioully used fr farming purpose", owner! by any person eiia;:ed in tho ousi nixsoi tanning, which snail not i re le-i i to inciurn road wauons, or wngoo usetl priuciimlly fir other than inning puritoses. Kith. .Mt-cfuiuiea lotJs, ntt ex ceding in value one hundred ami litty iloll.ir, owneil lynny person actually engn-jetl in currying nn any mei haiiical trade or pioleiuii. 17lh 'I ho head of TV t.ilMlV Hiall bo entitled to hold exempt iroin tax ation, one cow, ci-lit sle ep and lour hogs, unless he 'hall have other property, over one hundred dollars .nine, sohieot to taxation. 1 Sili. Each person in ibis State may benllowed to boh I, exempt Iroin taxation, man s snilrlluniiii luidie, on woman sutUiie and bridle, one loom not exceeding in value ten dollars, all audi fin-arms ns are kept for tho use of the owner, ami bees to tho value nf leu dollars, and citsb on bund not exceeding twenty-live dollars ; ami the books ol stu dents, used in their school or c lleie exercises. l!Hh No person shall lie required to list a gnuitttr portion ol any credit linn no heitevt s wm ne received, or can ie Heeled Willi or without resort lo Irani pioccss: nor nny grenier portion of uuv ohligaiioii given to secure tlio pavini'tii ol rent than tlio amount ol rent mat shall have accrued on tlio leuse, anil shnll remain unpaid at the lime of such listing. '.'Dili. No person ahull bo re quired to list nny part of any crop which may have been hir vested tin any firm of w hich he is the owner, or nr owners thereof, or other person, required hy the foregoing section to list tho same, resides, except the froieity of auch companies as are required to give in a statement thereof, in the township where the principal oflice of such company is kept, and merchants' and manufacturers' stock, which is required to be Haled where tho mtiie is situated, shall be listed in the township wbero the same is situate, by the agent of the owner, or other person having jioBsesaion or charge thereof, unless thn owner nhall list, or cause the same to be otherwise listed in Ihe township where such property mny be. Skc 6. Property held under a lease, for an unexpired term exceeding fourteen years, belonging to tho State, or to any religious, literary, scientific, or benevolent society or institution, whether incorporated or unincorporated, and school and ministerial lands, shall be considered, for all purposes of taxation, as tho property of the person so holding iho same, and shall bo list, ed as audi by such person or Ida agent, us in oilier cases; but nothing in this act shall he so construed as to subject any lantl held under a lense from any university, college, or other literary institution, or any other school laud or Inmls granted by Congress fur religious purposes, held under a lease, during thu continuance of such a lease, to tho payment of any tax from which such leasehold estate is exempt by the law nuthori ng the leaso, Skc. 7. Each person renuired by this art lo list proporiy, shall make out and deliver to the assessor when required, or within ten days thereafter, a state ment or statements of all personal property, moneys, and credits, which, by the provisions of ibis act, he is required to list for taxation, either as owner or holder thereof, or ns guardian, parent, husband, trusiee, exe cut or, administrator, receiver, accounting ntlicer, partner, nent, or fttur. which shall vcri'ied by the oath or affirmation of the person making tho same. at e. v. n uc n statement shall Iruly and distinctly set forth: First Tho number of horses over two yenrs old, and the value thereof. Second Tho number of neat cnttlo over two years old, nnd the value thereof. Third The number of mules nnd aise over one year and a half old, and the value thereof, Fourth Tlio number of sheep over six months old, and iho value thereof. Filth ihe number of bogs over six months old, and the value thereof; ond ihe first day of June, of the year when the statement is made, shall be taken as tho time to which the ages of all animals subject to taxation shall refer. Sixth Every plcmture carriage, of whatsoever kind, and the value thereof. Seventh Every gold or silver watch, and the value thereof. Kighth Every piano forte, and the value thereof. Provided, that if such person shall exhibit to the assessor tho animals or other articles of personal property above enumerated, the value of siu-h property so exhibited may be omitted in such statement, and the ussessor shall, in such case, determino their value without requiring the onih of the pernon making such statement, as to tho value- thereof; and such person shnll, in that case, bo required only lo make oath or aflirmation to tho value of the remainder of ihe personal property, which he is required In list. Ninth Tho value id' tho goods ami men Imndize whirh audi person is required lo list ns a merchant. Tenth The value of the materials and manufactured articles which such person is required to list as a manufacturer. Eleventh The valuo of moneys and credits required to be listed, inrludiiig all book nccounts, when tho aggregate of such book accounts exceeds two hundred dollars ; and, Twelflh Tho total value of all other nrticles of personal properly which such pel son is by this act required to list. Skc. fl. No person shall bo required lo list or insert in his statement, nny property, or tho value of any personal prnperty, which, hy tho third section of litis act is sepcifically exempt from taxation. If there bo no personal property, or moneys, or credits, which the person to whom the assessor xImII deliver notice to make out a statement of property for taxation, in by this act required to list on bis own account, or on uccoiiut of others, ho shnll set forth such fact as the case may require, on tho blank statement, nnd shall attest the came by his oath or aflirmation. HUI.KS Foil VAl.UIKU PHOPIIITV. 8fc 10. Knch separate Iract or lot of real property shall bo valued at its true valuo in money, excluding the vnlue of crops growing thereon, but iho price for which such real properly would sell at auction, or at n forced snlo, shall not he tnken as the criterion of such true value. Kach tract and lot of real property belonging tti the Slate, or lo any religious, literary, scientific or benevolent society, or institution, whether iurorpn. rated or unincorporated, and school aid ministerial lands, held under lease, shall b vuhud nt surli nricn as the assessor believes could bo obtained at private snlo for such leasehold estate, upon iho terms of sale above specified. Personal property of every descrip tion shall he valued nt tho u.uul selling pi ice u( similar property at tho time of listinir. nnd at the place hero the same may then tie ; and tl there he no usual 'Hum price known lo ihe pcrnm. whose tlu'v it lot II be to tix a value thereon, then at such price as tl is believed could be obtained therefor, in money, nt such time nnd plnce. Money, whether in possession or no ilepomt, shull bo entered in the statement at ihe full amount thereof; Provided, that deprerinteu brink notes ihall he entered at their current valuo, F.verv credit for a sum certain payable either in money, pioperty of any kind, labor or services, shnll he usschsed at the full valuo ol Ihe sum so pnyable; d for n s die article, or for a specified number, or quantity of any article or nrticles ol properly, or for n certain noioiint of Inbor or service of any kind, it slinll he valued nt the current price of stir h property, or nf fiich labor or services, at the place where payable. Annuities, and moneys re ceivable at staled per oils, shall be valued at the price winch the person lisnng the same, oehovee them to lie worth in money. All manulactiired art ie lea, remaining untold in the bands of any m chanic by whom they shnll have heou made, shall he vaim tl at so much as the materials entering into llieir comtoaitiori shall have coat audi mechanic. Skc 11. Personal property of every description, ither ihnli that of merchants nnd manufacturers, shall be listed as the property of ihe pTnn who shall he ihe owner thereof, it a resident ot tlio county where the same shall be, and if not, of the iieraon having posses sion or charge thereof, nt the time when the same shall he luted, and the value to be attached thereto, shall tho value thereof nt such time. lessee, or neenpunt, within olio year next previous to the tune o such listing, and which may then remain on mi. 21st. No eruu shall bo renin red to includi hia statement, a part of the personal property which he is required to list, any sliurn or portion ol the capital stock or properly of any company or coriMirntion, which is required to list its oiritid and property for taxiiiiou in tins State, nor any share or portion ot iho capital Block or property of nny company or corpora tion whit ll la or shalt lie required oy nny law oi tins State In pay a tax on its income, pro I its or dividends, III WIMIM, WMKHK A S II Iff WHAT M A Kit f Itni'RIlTT S It A It. 1IR I.MTKII, Skc. 4. Every person of full ago and sound mind, not a married woman, shall list Ihe real and personal property, subject lo taxation, of whrh he is llie owner, situate, or being in the county in which he res hies, ami all moneys in hia possession ; ind he shall also list mon- ya deposited suiiiect to lit order, riiecK or lira 1 1, aim credits due from or owing by any person or persons. body corporate or politic, whether in or out ot auch county. The property ol every ward shall bo listed by bis guardian ; of every minor child having no other giint-diaii, ny hi hit tier, u living; it mu, oy uiamoilier, il living; and il neither father imr mother be living, by the neraoii having such properly in charge; of every wile, ny her uuBimmi, li m aoumi mi an j u noi, oy uer- sell; of every person for whoso benefit property is hold in trust, by tho Initio! of every eslato ol a de ceased person, by the executor or Hdminis rntor; of 'orrtonttions whose nssela are in Ihe hands of receivers, hv auch receivers; of every company, linn, hotly poli tic or cotpornie, liy tun principal accouiuing tamer, partner or agent tin rent ; every person required to liat orooertv on behiill of others, by Hie provisions ot ihi section, shall list it in the same township in which he would be required lo lit ii if such property were his own; but he shill list it separately from his own, specifying in each case, the name of Ihe pnrou, estate, company or corporation to whom it belongs; and all real property, and merchants' ami manufacturers' stock, shall he relumed lor taxation, ami taxed in tho township nnd town in which it is situated; nnd all other personal properly, i xcepisui n ns lainxaoie ior coai our nor only, ahall he cn1rrd for luxation in llie lowuship not! town in which Ihe person charged with the lax thereon resided, nt 'he lime a i.1 th.-roof was taken by thn aesor, il such person reside in the county where stu It properly was I is toil ; and if not, then such property shall bo entered lor taxation and taxed in the township where situated when listed, any thing in this act to Ihe contrary notwithstanding. 8tc ft. I'mjHTty of whataoever kind, situato or be-ing in any county other lliau that ia which th owner or nrnucTiDNs ntM moskti and r a riots. Sr.c. 12, In making up iho nnioiiut of moneys and cretins which any tersoil is required to list for himself. or any oilier jhtsoii, comtutiv or corporation, lie shall bo entitled lo deduct. Irom thn gross nmount ol mon eys and credits the amount of all bona tide debts ow ing by such terson, company nr corporation, to any ther person, company nr corporation ; nut no acknowl edgment oi iiuteidctlness, not inunded on actual con- llterution, believed, when recclvrd, to have been ndr mate, and no auch acknowledgment made for the nir- pose of being so deducted, shall be com id en d n debt within the meaning of this section ; and so much only of any liability, ns surety for otheis, shall bo deducted, as ihe jiersou making out me siaii iiieni nenoves ine surety is legally or equitalily bound to pay, nnd an nint h only as he believes such surety will be compelled to pay, on account of llie inability or insolvency of the principal oeooir ; nun u un ni inn ouirr aun uea wim are able to contribute, then only so mm u ns the surely in whose behalf the statement la made, will he bound to contribute, and no eraon, company or cortorntion shall be entitled to any deduction on account of any bond, note or obligation ot any kind given to any mu ttuil insurance comtmnv ; nor on account of nnv tin paid subscription to any teligioiia, liiernry, scieniilic or cum iinoie msiHuiioo or society ; nor on nt muni oi nny subscription to, or installment puvnhieon iho capita stock of any company, whether incorporated or unin corporated. IF LATINO A N P VA1.UINO Till! I'RUl-KHTT Or MI BC1IANT5 ' A N l MANI'1'ACTl'HKIt-r. Skc. PI. Every person that shnll own, or have in hia possession, nr snbiert lo hi control, nny peiBonal properly, within tins Mate, witn auihoriiy to sen ino same, which shall have been purchased either in or out ol this Slab-, with ii view ol being told ot an ad van cod price or profit, or which shnll have been consigned to him from any place out of this Stat", for the purpose of being sold at any place within lira Stale, shall lie held to he a merchant ; nnd, at nil limes, when nn sunn be hv this net reunited to make out anil deliver lo Ihe assessor a statement of hia other personal property, he ahall state and utlest, on onih or nllirmaiion, the value ol Mirh property appertaining to his business as a mer chant: nnd in estimating tho value thereof, he thai I take na the criterion thu nventge Vnlno of all such nrti clea of jwraoual property which he aim 1 1 have had from time lo time in in possession, or under ins control, uu- una the year next previous to the time ol making am' statement, if so long bo shall have been ciunged in business, and if not, then during such time a he shall have been so engaged, nnd tho average shall be math tin by taking the umount in value ou hand, ns nearly as may he, in each mouth of the next preceding year in which the person making am h atiitcinent shall have been engaged in businesB, adding logeiiit-r sue amounts, and dividing iho nggregaie nmount their hy the number of months that the person making the statement may have been in hm-iuess during the preceding year; provided ihnt no consignee shall bo required to list for taxation the value of any properly, the product of this State, which shall have been consigned to him, for sale or otherwise, from nny place within llie State, nor Ihe valuo of any property consigned to him from any other place for Ihe sole purpose ol being sioreti or forwarded; provided ho shall, in either case, have no intcirat in such property, or in any pndit to hi derived from its sale ; ami the word " person," as used in Ibis, and ihe two succeeding sections, shall be held to menu and include " firm," " company, and " corporation." Si r. M. Every ieraon who shnll purchase, receive nr hold personal property of any description, tor the purMise of adding to llie value thereof, by any procot of manufacturing, refining, rectifying, or by the com- bitmtion of different materials, with n view of making a gain or profit by bo doing, shall be held to be a man ufacturer, ami ho shnll, t all limes, when bv this act ho it required to innko ami deliver In the assesaor a statement ol ihe amount or value ol hia other person nl property subject to taxation, nlan stale ihe nverngo val ue estimated, ns provided in the preceding ait-tion. of all articles pnrchnaed, received, or otherwise held, f-r the purpose of being uaed, in whole or in part, in any process or operation of manufacturing, combining, rec tifying, or retiutng, which, from time to time, ho shall have had on hnnd during the year next previous to the time of making such statement, if so long ho ahull have been engaged in such manufacturing business, and if not, men during Ihe tune he shall have been Bo engaged, which statement he shall attest on onih ; but in determining the value of all artirles manulueinred by him, and which shall remain on hand unsold, ihe cost of the materials entering into their Continuation, or of which ihey Were mntle, wilh iho cost of ihe materials used or coniitimed in tlio process ol maiiuluctiiring, combining, rectifying, or iclining, shnll be taken as the criterion of their value, for tho purpose of taxation. Skc. 15. Every person owning a manufacturing es tablishment ol any kind, and every mnnulncluier ahall list as a purt of his peraounl property, the value of all engines and machinery, of every description, ued or designed to he used, in any process of i dining or manufacturing, (except such fixture as shall have been considered as part of uny tractor aut, or real property,) including all the lools and implement ot every kind, used or designed to bo used for tho purposes aforesaid. Skc. 16. That when any person shall commence merchandizing in any county, ufter the first day of March, the average value of whose personal property employed in merchandizing shall not bo entered on the assessor's list for taxation in said county such person shall report under oath to the auditor of the county, the probublo average value of the personal property by him intended to bo employed in merchandizing until the first of March thereif tor, and shall pay into mo treasury a mm which shall bear ihe same proportion to the levy for all purposes on the average value so employed, as the time from iho duy on which he shnll commence mere hnnd i zing as aforesaid, to iho first day of March noxt succeeding, eltul! bear to one year. Skc. 17. The auditor of u:fi county in ibis Statu shall, if he deem" it necessary, have the power to appoint a competent portion in his county to notify all such peraooa who shnll commence merchandizing after the first day of March, and the average value of whose personal properly employed in merchandizing shall not he entered on the nsBcssor's list lor taxation, to report themselves to tho county auditor, for the purposes contemplated by the preceding section; and such person, io appointed, shall receive auch compensation as tho auditor shall direct, subject to tho approval of the county cnmiiiisfdoiiers, Skc. 18. That if any person fhall commence merchandizing na aforesaid, and ahull not, within one month thereafter, report to tho county auditor, and muke payment to the county treasurer, as required in section sixteen, lie shall forfeit and pay tho sum of two per cent, on tho value of the personal property by him um- pioyeri mi niereiianu izing, io ue nsconameu, as neur as may be by the testimony of witnesses, and recovered by an notion of debt in the name of tho county tteas-urer, for tho uso of the county, before any juatirw of I tho pence, or court having jurisdiction ihercnt. I I'OWRRS ANn PUTIES OP TOWNSHIP ASSKSSOns. &v.c. 1U. In each townshin. town nnd ward in this 8tnte, forming nn election district, there shnll be elect ed on tho first Monday of April, annually, by the qualified electors of such township, town oi wnrd. forming nn election district, one assessor for such township, town or ward, or part of a township not included in any other election district. Src 20. harh township assessor shall civo bond and tnke the prescribed oath of ollice, within fifteen days idler his election, and tho township clerk shnll notify tho county auditor thereof, and if tho county auditor shall receive no notice of tho qualification nf the nssessor, in any township, ward or city, in ids county, u ith u thirty days after such election, lie shall consider such office vacant, or if there shall he at nny time, or from nny cause, a vacancy in the oflice of assessor, or if the assesBor of any township or ward, shall not have proceeded to the discharge of the duties of his oflice belore the first tiny of March in ench year, the county auditor shall forthwith appoint one or more suitable persons, residents of tho county, to discharge Ihe duties of assessor, hi such township or ward, as re quired in tho fourteenth section of tho uct to create the ollice of township assessor. PF.e. yi. ihe assessment ol all personal property, moneys and credits, and iho valuation or all lumls, ami lots, and new structures, which have not previously been valued nnd placed on ihe duplicate, shall be made between the 15th day of February and the second Monday of April, annually, and the nssessor ti I each township fhall, on or before the fifth day of April, annually, leave with each person resideut in Ids township, of hill nge, not n married woman, or insane person, or at the ollice, usual place ol residence or business ol such person, a written or printed notice, requiring such person to make out for such nssessor, a statement of the property which by this act ho is required to list, accompanied with printed forms, in blank, of the statements required of such person, and the assessor shall, at the time ho delivers such notice and hlnuk form, receive from such pcrnm, tho statement id' his or her personal property, moneys anti credits, unflor oath or athrma-lion, uulcsa such person shnll require further time lo make out such stutement, in which cm he shall call for Bitch statement hefnro the second Monday of April, and ho shall require ench person to take tmtl aubsciibe on such alnteinent, nn onth or afliinution to the (ruth thereof, in audi form ns the Auditor of State shnll pre scribe, winch the assessor is hereby nuthorized and ro-p tired to administer. Six. 22. In every case where any person shnll re fuse to make nut and deliver in iho lowmmin n.cssor, a statement of personal property, money and t u-dit, nit provided by this net, or shall rcfne 'o tnken)") h-scribe nti oalh or atlirmnlion, as to the truth of such statement, or any part tboreof, which ho it by thia act required lo verily by Una oath ornlhrmalion, or m c use il the su Kneas or absence nf inch person, the ncAMu hall, in overy such case, prortied to ascertain Ihe num ber of each tleacription of the Be vent I articles of personal properly, enumerated in iho eighth section of this art, tin value thereol, the value of personal prepr rty subject to taxation, other than enutneralrdnrlicles.and the vnlue nf the moneys and credits, of which a statement shall not have been delivered to said assessor, us afbreaaid, ns the case may require ; a- d to enable him so to ttti, no ts hereby authorized to examine, on oath or Bllirmntion, any person whom he mny suppose to have Knowledge ot me amount oraiuooi the peron- nl property, moneys, or credits, whn h the person so refusing, was required to list. Skc 2:i. In nil cases in which township assessors are required, in consequence of the sirknessor absence of iho person whose duty it is to make out a statement m personal property, moneys, ami credit, nr m rouse ipience of bis neglect or refusal to make out, or to be sworn tti such statement, to ascertain the amount nnd anient auch pennnal property, mone a and end its, it tho assessor ahall ho unable to obtain iinsitive evi- lenre of tho amount ami value of auch properly, mon- ys nnd credits, he shall return such amount nnd value as, from general reputation and his own knowledge of lacts and circumstance, n helieves to fie tho lull amount nnd valneol such property, money ami credits. Die, '.M. r.arh ltiwnlnp nssessor shall, onorhclorc the second Monday nf April, annually, make out ami deliver to the Auditor nt his county, m tabular form, and alphabetical order, the names of Ihe several per- sous, companies, or corporations, in whoso name any personal property, moueys, or credits shall have been listed in his township, ami separately, in appropriate columns, opposite enrh name, the aggregate value of the several sitecieB oi personal property enumerated mi ihe eighth section of this act, aa attested by the person required to list ttm same, or as determined hy the as-sessor; which columns shall bo accurately added up, and in every rase where any person whose duty it ia to list nny personal property, moneys or cretins, tor tax- 'itinii. shall have refused to take and subscribe the oath or atlirmatinn required of him by lids net, in regard to the truth of bis statement, or hi regard to the value nf personal property, moneys or credits. th assessor shall enter, in an apppropnaie column, me words, " re lined to swear;" and in every case where any person required to list prnperty for taxation almll havo been nbsent. or unable, from Mcknesa, to liat iho same, the assessor shall enter opporile his name, the word, " absent. sick." 8kc. 25, Each township assessor shall, nt tho lime he is required by this ai t lo make his return of taxable properly to the county auditor, nlo deliver to him all the statements nf properly which he shnll have received Irom persons required lo list the same, arranged in alphabetical order; ami mo auditor ahull careiuiiy proservn ihosamo in his office for one year. hkc. vu. r.ai n lownsinp asaesaor anaii, numiaiiy, ni the time of hiking a list of personal property, also take a list of all real property annate in hia township, ibnt ahall have become subject in taxation since tlio Inst previous hating of property therein, with tho vnlue thereof, estimated agreeably lo th rules preacrihed then for by the tenth section of this act, and of nil new builtlines. or other structures of nny kind, of ovc one hundred dollar in value, tho value of which ahall not have been previously added to, or included in Ihe valuation of tho land on which such stmcturea have been erected, nnd shall make return lo the county nu-dilor thereof, nt the same lime he is required by this net tti make bis return id' personal property ; in which return he ahull aet lorth the trnct or lot of real prnperty on which each of such structures shall have been erected, tho kind of structure an erected, ami ihe true valuo added to auch parcel of real property, hy the erection thereof; ami the additional sum which it ts be lieved the land on which the structure is erected, would sell for, nt private sale, in const quenco thereof, shall Ihi considered the vnlue nf such new structure; and in rase of the destruction by tire, flood or otherwise, nl nny building or structure ot anv kind, over one hun 1 1 red dollars in value, which shall have been erected previous to Iho last vahiaiion of tho bind tin which the sainr shall have stood, or the value of which shall have been added to nny former vnluntion of such Inml, the assessor shnll determine, na nearly na practicable, how much lea auch Inml would sell lor, at private aale. in consequence of auch desiruriinn, ami make return thereof tu the county auditor, as in ihia lection pro vided. Skc. 27. KacbtnwnahipBisefsors.mil tnkoandaiib- scrihe nn onth, which almll ho certified by tho magis trate administering Ihe same and attached in the return wfurli he is required to make to ine comity auditor, fn ihe following tormi "I, , assessor for town ship, in tho county of , do solemnly swear, that the vnlue ol nil porannnl property, moneys, antt credits, of which statement has been made and attested by thn oath of the person required by the art for levying taxes on all property in this State, according to its true value, to list tho same, ii truly returned, ai set forth in such statement: ibnt in every case where bv Itiw 1 have been n -qui red to ascertain the amount or value of me personal property, moneys or credits, ot any per- t'u, cunipany, ur corporation, I have diligently, and by the best means in my power endeavored lo uncertain urn iruo amount nnti value nl all such property, moneys and credits, and that, as I verilv believe, ihe full value thereof, estimated by the rules prescribed by said act, is t forth in the annexed return; that in no case nave i knowingly omitted to deiuuutl, of any person of wiinni hy said act I was required to make auch demand, a statement of iho description, of Ihe amount and valuo of personal property, or of the amount of moneys and credits which he was required lo list, or in any way connived at any violation or evasion of any of tho requirements of said act, in relation to the lisl- mg or valuation ot property, muiieya or credits, of uny kind, for taxation." Skc 28. Township assessors shnll bo allowed one tioiiarand tiny cents perday.lo be paid ontot the county treasury, for the time which they shall bo necessarily .iiijmjcu hi me periurmnuco oi uteir uniiea, aim limy shnll make out their account! in detail, giving the date ot ench day which they shnll have been employed, Which account thev shidl verifv under nnll.' ntiiil... county audifor, if ho should find such account lo be correct, shall draw an order on Ihe treasurer for the same, but in no casn shall tho county auditor givo no assessor an order for his compensation until lie shall have filet his list of assessments, with the statements reiurneu to him, and tho book in which ilia original nssefigmenis were entered, with tho auditor; the lists tu uo accurately made ont and added up. nisTnicT Aasns sons now Ann which a r pointed. ar.c. 2!). Tho county commissioners ufeindi n.oiitv in this Stnte, shnll meet nt tho oflice of iho county auditor, 011 tho second Moudnv in Marrh. one Ibnu.-iwl eight hundred and fifty-two, and every aixth year thereafter; and when they or any two of them, shall be so convene. I, they shall proceed todividetheircotin- iy inio at least two, and not mora than lour districts, except the county of Hamilton, which may be divided i-.to any number of districts not less than six, nor more than twelve; and lo appoint some well qualified citi-zen of such county as assessor of real orooertv lornm-l. district therein; provided that no township or ward almll bo divided in forming such districts, Skc. 30. Each person appointed to the office of district assessor, shall bo forthwith notified by (he county auditor of his appointment; and each person bo ap- mini, wiuiin ten onys niier receiving sucti no-lire, file wilh such auditor his bond nnvnhle, tn th State of Ohio, with nt least one good freehold Burely, to the acceptance of the county auditor, in tho penal sum of two thousand dollars, conditioned thnt ho will diligently, faithfully antt impartially perform all nnd singular tho duties enjoined on him by this act ; and he mini moreover mno ami suoscrme, on said inintf, an inth, that he will accord in 2 to the best of hia iiuhrment skill and ability, diligently, faithfully and impartially perform nil the duties enjoined tm him by tins uct, and if nny person so nnnninied shall fail to tdve hr.n.l aboil fall to take an oalh as required tn Inn preceding nf tiiiio, wiinni me limn liiercm preacrihed, tho oflice tn which ho wan unpointed shall be considered vnrimt nnd shnll bo forthwith filled hy the commissioner. who shnll bo immediately called together for that pur pose, by tho county auditor, by the appointment of Homo inner siiitnoie competent citizen ol tlio coun ty, and ine person appointed to such vacancy, shall be notified by the county auditor, shall give bond, nnd tuko an onih of ttflice, within the time ufter receiving "--. nun 01 inu manner iireacnneti in Hie lure- ;tmg section, Site. 31. If there sh ill be n vnennev in thn orlu..w.r district assessor, in any district ol any county, after the tenth day ut April, eighteen hundred nnd lifiy-two.antl of nnv Vt-nr when the Hasosaninnt of llui conl ni..lu.M of ihe Slate ia to he made, such vacancy shall be forth with tilled by the nuditor, treasurer, and recorder ol iho county, in w hich pitch vacuncy shall occur, or uny two of them, if they can find nnv comnotent nut) anit. able citizen of their county, who will accept nnd perforin the duties of such ollice; and if no inch person can be found, the auditor shall, within five days alter ne cnaii route 10 1110 knowledge ol such vacancy, noli-fy the State auditor thereof, who shall forthwith nro. ceetl to fill such vacancy. Sec. 32. It shall bo tho duty of each district assessor to make out, from lite maps nnd descriptionsfnr-ni-hed him hy tho county auditor, and from Bitch other sou ices of information n shall he ju Ids power, a cor rect nnu pertinent description oi each tract and lot ni real property in his district, and when he ahall deem necessary 10 obtain an accurate description of any in rate Iract or lot in his district, he mny require the owner or occupier thereof to furnish the same, w ith any title papers ho may hnvo in his possession ; nnd if sinii owner or on-11 pier, uhui demand made for the same, shall neglect nr refuse to fur 11 i ah a satisfactory de cnplinnot such parcel of real property lo such as-scHior, ho may employ n competent surveyor to make run a description of llie boundaries and locaiinn tliere- if nnd n stuicment of the quantity nl land therein: and the oxH-nse of inch survey shnll be returned by Mii' h assessor to tho auditor ut his county, wfm shnll add ihe samo to tho lax assessed upon atnh real pnqt-erty, and it shall bo collected by the treasurer of the county with such tax, and when collected, shall be pit 'don demand to such assessor, mr die nan ot the son lo whom the same is due ; and ho shall mall :i-ca, trom artnal view, and Iroin llie best sources of inl'irmittKiii within In reach, determine, na nearly ns pr ictieahlo, Ihe Iruo valuo of eneh Hi.i.r.n i..-i ' m. lot of leal property in his district, nccording tn the rules prescribed by ibis act for valuing real property ; and be almll note in his plat hook, separately, the val ue 01 an nouses, miiis, ana oilier buildings which ex cexl one hundred dollars in value, on any Iract of Ini.d oilier than town lols, which shall bo carried out as n part ol tho value ol such tract. r.c. r or 1110 purpose 01 enabling the assessor In determine the value of buildings nnd other mentfl, he is hereby required to enter, with Ihe consent of ihe owner or occtiant thereof, nnd fully to ex- uniioe uu ouiniing ami iiructurei 01 whatsoever kind which aro not by this act expressly exempted from luxation. Skc. 31. Each district assessor shnll. on nr hefnrn Iho tenth ilny ol October, one thousand eight hundred ami fifty-two, and every sixth year thereafter, make tun aitrl tloliver lo the nuditor td hia county 11 return in tabular form, contained in a book to bo furnished bun by such auditor, nl Ihe amount, desrrintton and value of all the real property subject to be listed for taxation in hia district; which return almll contain: 1st The unmea. armnged in alnliaU-tirul order. ! th reral persons, companies or corporations, in whose names the several tracts ol real property, other than town pniierty, in each township within his district i nave 1 n listed; ami in appropriate columns, opposite ench name, tlio description of each Iract tlesig- miiing the number nf acres, the number of tin section, and tho part thereof, and of the townshin or survey. listed in such nnmo, and tlio vnlue of ench separate fn: ns ueierinuiPti ny mo assesaor; VtlJ no names, arranged in alphabetical order, of tho several persons, cr inpnnies, or corporations, in whoae nam thn ev. oral lots of real property, in nny town nr towns in his district shnll have been lilted ; niitl In the appropriate Minus opposite each name, the description ni each lot, and the value 1 hereof, as delennined by the assess- and auch description shall desicnnte the town ami number nf the lot, nnd thn pnrt thereof, ami if nan of a lot is listetl.it shall state Ihe number of feet along ire prim ipai aireei 011 wnicn 11 ft 011 is. 11 me name ol ihe owner nt any tract ol land or lot shall bo unknown i- word " unknown." ahull be entered m the column if unmea opposite said tract or Int. If land be situated in the Virginia military district, or is not embraced in nny land dislricl, it ahull set forth the original aurvey or mirnya, pnrt or pans inereoi, contained meactl Sep nt uu iraci so naicn. putiks or cort-ar AiiniTona. Src. 35. The county auditor ol each count v ah.il). as Mum ns practicable, after the fifteenth day of March, one niniisnnu eight hundred ami hlty-two, nnd every sixth yt nr tberenlter, make nut and deliver to the assessor ol m h district m in county, an abstract from the honk in his ollice, containing a description of eneh trsrt nnd bit of real properly, aituate within auch diairict, with tin' name of tho owner thereol. if known. ami Ihe num. bend' acres or quantity of land coniaiued therein, as the same shall a)) pear on Inn books ; ami also a map ol em h township ami town within such diairict. Sice. :iti. Each county auditor shall ath I to the value, ns letiirneti ny mo assessor, ol nil personal property " ni nu moneys ami credits, which tho owner or out or person, in hehnlf of iho owner, whoso duly it iiiiole by this act to list the same, has refused lo list or io Iho value of which such persons shall have rt-fust to -wear or a Hi rut when required so to do, in obedient' to the provisions of ibis net, fifty per centum on Ihu vnlue so relumed by the nssessor. Src. 37. If nny person required lo list property for luxation, shall hnvo been prevented by sickness or ab sence, fiom making out and delivering lo tho assessor Mich statement, such porsou, or bis agent, hating barge 01 such property, may, at any tune bciorn iht iissessment of taxes thereon bv tho' coiintv auditor. limit nut, niitl attest 011 oath ornlhrmalion t trior tun county auditor, who is hereby authorized to administer 1I10 same, a statement as required by this act; and tho only auditor bIhiII. in such case, make an entry there of on llie return for ihe proper township, and correct lie correspond. ng item or items in the remrn mnuo ny the assessor, ns the case may require; but no such statement shall be received by thn county auditor, limn any person who almll havo refuxed to make out, at'est on oath or allirmatimi and deliver to thn assess or, such statement, within thn time required by tl m I. nor Irom any person, unleas ho shall make, and file with tho rnumv auditor, nn alliilavit that the person required liy this act tn list the anme, wns nhsent Irom In township, without design to avoid the listing o his properly, nr was prevented hy sickness from ma king out and delivering to the assessor Iho required statement, within thu time prescribed by law. Skc. 3B. If. from a rnrelul examination of ihe irua mntle by the district assessors, iho county nuditor 1 hall discover that any trnct id land, or town l it, or pari of cither, in his county, ihall have been omitted in ihe returns of such assessors, ho shall ndd the sumo to hia liat of real property, wilh tho name ol the owner. nnd shall forthwith notify the aasetsor in whose returns auch omissions occur nil, thereof, who ahall forlbwiih proceed to ascertain, ami return to the county auditor, uio valuo ot the tract or lot, or purt iherui, or me utii- 1 tor mny himself ascertain tho value of auch tract or lot or part thereof, and add the same to the list of real property. Skc. 3D. Ench county auditor shall, from time to lime, correct any error which he may discover in the description, or in Iho quantity of laud contained in his iisi 01 reai property in 111s county ; but in no case shall he make any deduction from the valuation of any tract or lot of real property, except such as shall have beon ordered, either by the Mate board, or by tho county board of equalization, in conform hv wilh the nrovi. siona of this net, or upon tho written order of the Auditor of State, which written order shall only be made upon a statement of facta submitted to the Auditor of State in writing. Skc. 40. Ench county auditor shall correct (he valuation of nny parcel of real property on which any new structure, of over 0110 hundred dollar in vnbm mny have been erected, or on which any structure of me, one vaiuo snail nave oeen tics troy ed, agreeably to the return thereof, mntle in accordance with the nrn. visions of this act, by the nssessor, and asses the taxes upon such corrected valuation. Skc. U, The county auditor, if he shall have reason to believe, or bo informed thnt any person has given to ihe assessor a false statement of tho personal property, moneys nr credits, or 1 hat the nssessor has noi reiurneu tlio lull amount or any property, moneys, or credits, required to bo listed in his mwnship, or has omitted or made an orroneous return of any property, moneys, or credits which are by law subject to taxation, shall proceed at any time before the final Bettle-ment with the county treasurer, to correct the return of tho assessor, nnd to charge auch persons, on the tin- iMiuniu won mo proper nmoum ot taxes; to enable him to do which, he shall bo invested with nil the powers conferred on townshin nssessor hv thi 'nt mwl it shall bo tho duty of tho auditor, in all such cases, to notify such persons, before making the entry upon the duplicate, that he mny have an opportunity of show-ing that his statement, or return of the assessor, was correct; and the county auditor shall. in nil am-h cnaes, tile in his oflice a statement of the facts, or evidence upon which he made such correction, but he shall in uo case reduce tho amount returned by the assessor, without the written assent of the Auditor of Slate, given on a statement of facts submitted by the county auditor. bkc. 4!!. Uonnty auditors shnll not publish in the list of delinquent or forfeited lands, any tract or lot upon which the taxes due ahall not bo more than double the cost of publishing such tract or lot ; but such tract or lot ahull bo retained upon the duplicate until the tnxes due thereon shall be more than double the cost of publishing the same in the list of delinquent or forfeited Inmls. Skc. 43. Each county auditor almll mnbn nni n.l transmit to the Auditor of Slate, before the first duy of UBr'"""er nniiiiBuy, n Bimemeiuoi me aggregate value of tho taxable property in his cuuniy, and of the lotal amount of tnxes asaeaacd thereon tor that year; and he shall nlso muke out and transmit, by mail, tu tho Auditor of Stale, on or before ihn fifteenth .b.v nf October, in every yenr, a complete abstract of the dii- pucaio ot ins county; nnrl he shall also, nt tho samo time, make out and transmit to the Auditor of Slate an abstract of the number and vnlue of each of thy enumerated nrticles. and tlio vallin of the linenninernt.-il articles, the vnlue of merchants' and manufacturers' stock, and ihe value of inoneyiund credits, as returned by the township assessors, or as fixed by the county board o equalization: said abstract in bn nindn nut in such form as the Auditor of Stnte shall prescribe ; and shall also make nut and transmit to tho Auditor of Slate, before the first day of December, 1853, and overy sixth year thereafter, a complete conv of the t?mml bat of real property of ench county, ui it shall stand upon thn duplicate of that year. Skc 44. If the county treasurer ihall be unable to collect tho taxes which have been, or hereafter shall be assessed upon nny person, or on any executor, admin-iaimtor, guardian, receiver, accounting otlicer, agent or factor, auch treasurer shall apply to tho court of common pleat in his county, and ihe court shnll cause a no lice to be served upon such jersoti, executor, administrator, guardian, receiver, accounting oflicer, agent or muior, requiring nan ion ii won 10 snow cause why he should not pay auch taxes; and if he shall fail to show suthcient cauae, a rulo shall he entered ngainst him the payment of such taxes and tho cast of auch proceeding, which rule slinll have the same forco ami effect as a judgment at law, nnd bo enforced by attach- nieiu or execution, or aucn process as may 00 directed by the court. Src. io. That in the month of November, in each year, the trensnrcro of iho several rnnnties shnll be re quired tn attend one day, at tho plnce nf holding tho iltmoii in encn mwniinp 01 tneir respective countiea, or the purt wise of rcceivimr taxes, unless tho commit. sinner of nny county shall order otherwise. COUKTT BOAHII roR THE KQL'AMZATWJf OF ItlCAL PRO- Sec. 4fl. The county auditor, the county commis sioners, and ihe district nssessor, or a majority of them, slinll form a county board for the equalization of the real property of their county, with tho exception of ine reai properly in ine city nt Uincmnati, which shall equalized ny aspcciai board, as hereinafter provided, ley shall meet on tho first Tuesday of November. IK52, nnd every aixih year thereafter, nt the court house in their county, if Ihe court be not in sessiun. but if in session, nt ihe auditor's oflice, when tho coun- audilor shnll lay before them the return of the real property, mntle by the several district assessors of such c only, with the additions he shnll have made thereto, and having ench laken an oath, fairly ami impartially, mpiiioAe me vmue 01 inn real estate ot such county, reenhlv In the provision of this act. thev ahull imin- linlely proceed In equalize such vnluntion. so ihul ench tract or lot shall lie entered on the tax list nt it mm hie; ami lor Ihia purpose, thev shnll observe the fob lowing nilesi 1st. They shnll raise tho valuation of such trscis and lots of real properly as, in their opin- iin.u ifr-i7n iriuiiiru Ui-MiW IOCIT iniO Vllllie, IO BUCn price or sntn as iney mny believe to lie the tnio value thereof, agreeably to the rules prescribed by this act for the valuation thereof. 2nd. They ahall reduce the aiuaimnoi sut-n tract a ami iota as, in their opinion, lave lieen returned aliove their true value, na compared vith llie average valuation of the real property of such county, having due regard to the relative situation, inlity nt soil, improvements, natural and ortihcml ad vantages possessed by each tract and lot. 3d. Thev ball not nil 11c the aggregate vnlue of the real pro-erty of tho county, as returned by the assessors, with the addition made thereto by Ihe auditor, as hereinbe lore required. The county nuditor almll keep an nccu nit journal or record of the proceedings and onlera of said board. Sec 47. There shall be a special board for the equalization of the real property in the city of Cincinnati, tti he composed of the county auditor, nnd four itizens of satti city, to be appointed hy Ihe city coun-iil : snitl laiaid shall meet at the auditor's nflieo in tho city tif Cincinnati, on Iho first Monday of November. ircrt, ami every six in yenr uiereaiier, anu shall have power to equalize ihe value of the real property within the city of Cincinnati, and shnll lie governed hy iho anme rules, previsions ami limitations that are prescribed in the preceding section for the government nf the county boards for the eoualixntion of roal property. Sec, 48. Eurh county auditor shall, on or before the first day id' January, 1853, and every sixth year thereafter, make out, and transmit to the auditor of State, an abstract ot ihe real property of each townshin inhis county; in which he shall set forth: 1st the number of acres, exclusive of town lota, returned by in ae vers 1 asaessors in ma county, with aucb tlditiom us be shall have made thereto ; yd the aggregate vol ue 01 an mini ri-ni I'min-ny, tuner 1 1 1 Bill lliWIl lot t. HI returned hy ihe aeveral assessors nf his county, inluaive 1 sucn anu moo na an mi uavo oeen mado llieretn, nn- r the provisions of this act; 3d the agsreirnte value f the real properly in each town in Ida cotintv. aa r- uinieti oy urn several asaessors, with aucb additions hull have been mado thereto. STATE BOARD Op EQt AMZATION. Sec. 40. There shall bo appointed, bv the Gover nor, with the advice and consent of ihe Senate, a Slat Hoard nl huunliratton, tti he com nosed of one memhi from rnt h senatorial district of (Ida Stnte, who ahall have been n resilient of the State at least ti-11 years, and of the district for which ho is npoointed, at least five years next preceding the time nt his npKiintmenl, for Ihe purpose of equalizing the valuation nl real ptoi- eriy among me several counties of thn state; eacit ol whom shall, within thirty dnya alter auch appointment, be notified 1 hereof by the (iovernor. Tho auditor of Stale shall be cx-oflicin a member of said board; and if any vacancy ahall occur in an id board, Irom any cause, 1110 (ifivorunr shnll immediately appoint a poison to fill such vacancy, Sec. 50. The said Hoard shall meet at Columbus on the first Monday of .Innunry, lH U,uml every sixth yenr thereafter, nnd tho members thereof shnll ench bike an oalh or ntumntmn, tlmt he will, to ihe best of hi knowledge ami ability, so far ns tho duty devolves on him, equalize tho valuation ot real property among tn several counties ami towns in the Stale, according lo the rules prescribed hv this art for vabnnu HUd equal izing tho value of renl property; and having received from ihe Auditor of Stale, the abstracts of real property transmitted to hun by the aeveral county auditors, said ImuiiiI almll proceed to etpmlie lb aamo among the aovernt towns and counties td' the State, in th manner hereinafter nreariihed. Ut. They shnll ndd to llieai arcuate va untion ol every couniy wnicn tuev 1 ne- iiove to he valued below th averaco valuation ol oilier counties of tho State, such per centum in each rase, ns will raise the anme tn the avernge valuation of all the counties nf tho Slar. nrcniding to tho actual value of ench, ns com pa re ti with other reunites. Ud. Ihey shall deduct fmm the ngi.'regalo vnluntion of ovety county which Ihey shall believe 10 it vniueu niiove the average valuation of other cotiuliea, such per centum, in each ciiM', as will reduce ine same 10 ill nveragi valuniioiiol nil the counties ol tho Mite, according tho actual value of each, n compared w ilh other coun tiea. 3d. If Ihey shall believe that right nnd ilislico mniirea the valuation of tho real tmutei ty of nny town or towns in nny county, or of iho real property of such county not in too towns, 10 no raised or 10 no reuuecu, without raisinir or reducing the total vnluntion ot such couniy, or without miiing or reducing it in tho aamo ratio, iliov mav. in overy auch case, add to or take from tho valuation of any one or mora nf such town, or of the aggregate valuation of all the real property of the State,as contained in the abstract of tho aeveral county auditors, bo a to reduce such aggregate more than ten million of dollars. PUTIM or STATE AUDITOR. Sec. 51. When the State Hoard of Equalization hall have completed their equalization of real property among the several counties, the Auditor of State shall transmit to eachconulv auditor, a statement of the ner centum added to, or deducted from the valuation of Uio real property of Ins county, specifying ihe per centum added or deducted from the valuation of tho real property of each of the aoverol towns, and of the real property not in towns, in case an equal per centum shall not have been added to ur deducted trom each, and tho county auditor ahall forthwith nroceed to add to or deduct from each parcel of real piojwrty in his county, the required per centum on the valuation thereof, as it stands, alter the Bums shall have been equalized by tho county board of equalization ; adding, moreover, or deducting, in each case, any frac tional sum of Jess than fifty cents, so thnt the value of any separate parcel of real estate shall contain no frac tion 01 a aoiiar. Skc. 52. The Auditor of Stnte shall, on or before the 15th day of July, annually, determine tho aggre gate per centum, or rate to be levied on the whole taxable property of the State, fur tho ourooie of raising such sums ns be shall determine to be necessary to fiay the interest on tho State debt, and for the sinking u ud, as provided by law, and ho shall immediately give notice to each county auditor of the per centum to be levied, and also of the per centum ur rate to be assessed for general revenue, and for the common school fund, and for such other purposes as ahall be prescribed oy iaw, wnictt rates or per centum upon me value 01 the taxable property of each county, shall be entered a the duplicate in one column, and denominated. State tax." ANNUAL COUNTT BOARD OF EQUALlZATIOK. Skc. 53. There ahull be an annual county board for the equalization of the real and personal property, and moneys and credits, in each county, to be composed of the county commissioners and couniy auditor, who shall meet for that purpose nt the auditor's oflice, in each county, on the second Monday of April, annually. Said board shall have power to hear complaints, and to equalize the valuation of all real properly within tho county, and shall be governed by the rulea prescribed in the forty-sixth section of this act for the government of county boards for the equalization of real property; Provided, that said board shall not reduce the value of tho real property of the county below the aggregate value of the real property on tho duplicate ot the preceding year; adding thereto the value of all new entries and new structures (over the value of those de stroyed) as returned by the several township assessors for the current yenr; Provided, also, that the county boprd for the county of Hamilton shall not have pow er to equalizo the real and personal property, moueys and credits, in ihe city of Cincinnati. Skc. 51. There shall be a special board for the equalization of tho real and personal property, moneys and credits, in the city of Cincinnati, to be composed of the county auditor, and four citizens of said city, to ue appointed ny the city council. Said board shall meet annually nt tho auditor's oflice, in Cincinnati, on the first Monday of May, and shall have power to equalize the value of tho real and personal properly, uiuiM-ya ami irenita wnoimno city 01 iiiuciunau, quo shall be governed by the same niles, provisions and limitations mat aro presented lor the government ot the county boards for the eoimlizntion ot real and per sonal prnperty, moneys and credits; Provided, that said board shall not he authorized to extend its session beyond the first Monday in June, in each year. dec. u.i. 1 ne several county audi tori inml loy do fore aitid board of equalization, tho valuation of tho several tracts and lots of real property in their county, ns tho samo were entered on the duplicate of the preceding year, or as fixed by the Stole Hoard of Equalization, and of those returned by the assessors of the several townships for the current year, wilh such rnapa, returns, lists, nnd abstracts as are iu their offices, and each board shall keep a regular journal of its proceedings, which shall be deposited with the auditor of ine county; and tho county auditor shall add to or ue- mci irom the value 01 any tract or lot ot real proper ty, or of any district, township or town, such sum or per cent, as shall have been ordered by the board of equalization, and said boards shall also, at the . samo time, hear complaints, and equalizo the nsirM-tnents of all personal property, moneys and credits, new entries and now structures, returned fur tho cur-rent year by the assessor, nnd said bonrd shall have power to add to or deduct trom tlio valuation ol per sonal properly, or moneys or credits of any person, returned hy the assessor, or which may have been omitted by him, upon such evidence as shall bo satisfactory to said board, whether said return be made opon the oalh of such person, or upon the valuation of the as- season rroviuvu, Hint said board auall not reduce ine nggregnto amount ot Iho personal property, monoys and credits, and new eniriea and new structures, returned by the asaessors of their couulie. nUTT or COUSTT AUDITORS AS TO MA KINO TAX LISTS imiperty not tn town, auch per centum u ihey shall believe to be right and juit. They ihall nut take from s an ni rr.icATEs and assessiho taxes. Sec 5b. Each county auditor shall make out. in a book to be prepared for that purKie, iu such manner as the State Auditor shall prescribe, a complete list or schedule of nil the taxable properly in his county, and the value thereof, as equalized, arranged in the form following : Ench separate trnct of real property In nvti Luwnnnip 01 in county, oinor man town property, hall be contained in a lino or line opposite the name f ihe owner or owners, whirh uamca shall he arran ged iu alphabetical order. Each separate lot or tract 4 real property, in ench town, ahall be set down in a line or lines opposite the name of the owner or owners, arranged in alphabetical order. The value of per- onul property, moneys and credits, of each person. company, or corporation, within ench township, ahall tie ai uown m a column opposite the name or the owner or person iu whose name the same ii listed, which names ahall, withiu each township, be arranged nipiiancucni orner. Sec. 67. Ench county auditor, after receiving from the auditor of Slate, ami from auch other ollicers and authorities as ihall be legally empowered to determine the amount nf taxes lo be lovied for ihe various purpoaea authorized by law, statements of the nmount into be levied, for tho current year, shnll forthwith proceed tn determine the sum or sums to be levied, upon eat 11 tract and lot ot real property and upon the amount of poraonal property, moneys and credits listed in his county, iu the name of each per son, company or curpornuon, wnicn snail be assessed equally ou all real and personal properly subject to Bin li taxes, and Bet flown s ri one or more columns, in such manner and form as the auditor of State shall prescribe; and in all cases where the whole amount of the taxes upon the personal properly, moneys and credits of any person, shall not amount to five cents, llie auditor shall not enter the same upon the duplicate, if such person has no other taxable property. The several taxes shall bo added up, including the road taxes, and added at the foot of the duplicate of each township ami town, and the original duplicate, or a copy thereof, certified by the county auditor, shall be delivered tn the county treasurer, on or before tho first day of October each in year. Sec 5K. Tim capital stock paid in, and remaining as capital stock, undiminished by losses, inclusive ol the value of all personal property, moneys and credits of whatsoever kind, not forming part of such capital stock, belonging to any canal or slack water navigation compuny, milrond company, turnpike company, bridge company, plaukrond company, insurance company, or other joint siock company unit aiiafi nave oeen, or mnv )iinnr bn hirnriMimlml in this State, finrludins! stage comHiuies,) drditrliug from the stock of such co m j mny, the atork held by iho State, and from tho moneys and credits ot sucn company, ine amount 01 debt actual ly owing by such company, ahull be liated for taxation by tho principal net (mining ollicor of such company, at tho true value thereof in money, na property owned by natural persons is required to be listed iu tho township where the principal ollice of such company is kept, ana taxes uiereon suuit ue assesseti, collected, paid ov. r, and appropriated, as preacri- bed in the succeeding section ut this act; but Iho real nnd personal property of such companies used exclusively lor corporation purposes, aliall not lie taxed. The provisions of this section shall not extend to any joint stock company t which now is, or may horenlier be organized, whose charier or act of incorporation hull have guarantied to such company an exempiKfu from taxation, or has prescribed any other as the ex-elusive modo of taxing the same. Skc. 5!. The Auditor ol Slate, anminiiy, aa soon as ho shall have received from the several couniy auditors statements of the aggregate value ol taxable property in their respective counties, and 01 ine toiai amount 01 taxes, of all tleicriptiona assessed therein, for auch year, required by this act, shall determine, irom sucn aiaio- ments, the average pur centum aasesscd throughout the Stale, upon the total value nf all Ihe prnperty entered on the grand lint for laxnlion, and notify each county auditor, 111 whose couniy 1110 pnncipxi nmuiiuung ot- lice of such Joint sbtck company may be sunn led, ol nrh nveraee per centum; and every such couniy au ditor shnll ansess, on tho capital stock and other personal property listed hy or on behalf of evrry auch company, as prescribed in the preceding section, the per centum of tax so ascertained, and set down the w hole amnuniinerooi in ine comma m couiv m, and such tax shall be collected, accounted for, and paid over, as other tnxes levied for State purpoies. MO. (ill. Atiy aisiriCt or luwonoip uawr, wii" shall deem it necessary, to enable him tn complete, within llie time prescribed by this net, the listing and valuation ol the property, moneys ami trwiw w distrh t, township or ward, nmy, with the approbation of the couniy auditor, appoint some well qualified cit- u u of his county or township, as ine caso may no, to ..t .a mi aaaiatm.t mid ntsintl to llim Slicll portillll of hia .b.m. lor townshin aa he shall think proper, and each nssislant, so appointed, shall, within the division of inch district or township assigned 111m, miner mi direction of iho assessor, slier giving bond n:id taking an onih, ns prescribed in this net, pertnnii 1111 me amies enjoined upon, vested in, or imposed upon assessors by lb proviai uis of this act. Sec 01. Each district assessor, and each memMr of tho county boards of eiiiuhtion shall be entiPeu to receive, lor each day necessarily employed in tho performanoo of the duties enjoined on him by this act, ( Cmduded fowik pap )