“AX LAWS OF OHIO ’ ] (As Coainea and Revised 1885) | so FAR AS THE SAME RELATE TO . he Assessment of Personal Property by Township and Ward Assessors,)) TO WHICH IS APPENDED REVISED INSTRUCTIONS TO COUNTY AUDITORS AND PERSONAL 2 PROPERTY ASSESSORS, EES FOR THE YEAR 1889. : ae _ By THE AUDITOR OF STATE. ce COLUMBUS : hie ee THE WESTBOTE COMPANY, STATE PRINTERS, it ge . 1889. 3 Se / f { + pot “A +r DTA A SAME on et andl . IS de i. Pa TAX LAWS OF OHIO (As Codified and Revised 1889) . SO FAR AS THE SAME RELATE TO The Assessment of Personal Property by Township and Ward Assessors, TO WHICH IS APPENDED REVISED INSTRUCTIONS TO COUNTY AUDITORS AND PERSONAL PROPERTY ASSESSORS, POR: TELEOY RAR 1886. By THh# AUDITOR OF STATE. COLUMBUS : THE WESTBOLE COMPANY, STATE PRINTERS. 1889, Pear a ant Aa) AN ACT To revise and consolidate the general statutes of Ohio, passed and took effect January 1, 1880. Be it enactedgby the General Assembly of the State of Ohio: J nie eae | TAXATION. CHAPTER I, DEFINITIONS, AND PROPERTY TO BE TAXED, Section '2730."" In this title, the terms “real property” and “land” shall be held to mean and include not only land itself, whether laid out in town lots or otherwise, with all things contained therein, but also, unless otherwise specified, all buildings, structures and improvements, and fixtures of ‘whatever kind thereon, and all rights and privileges belong- ing, or in any wise appertaining thereto; the terms ‘ invest- ments in bonds” shall be held to mean and include all moneys in bonds, or certificates of indebtedness, or other evi- dences of indebtedness of whatever kind, whether issued by incorporated or unincorporated companies, towns, cities, villages, townships, counties, states, or other incorporations, or by the United States, held by persons residing in this state, whether for themselves or others; the terms “investments in stocks” shall be held to mean and include all moneys invested in the capital or stock of any association, corporation, joint stock company or other company, the capital or stock of which is or may be divided into shares, which are transterable by each owner without the consent of the other partners or stock- holders, for the taxation of which no special provision is made by law, held by persons residing in this state, either for themselves or others; the terms “personal property’ shall be held to mean and include, first, every tangible thing, being the subject of ownership, whether animate or inanimate, other than money, and not forming part of any parcel or real prop- erty, as hereinbefore defined; second, the capital stock, un- divided profits, and all other means not forming part of the capital stock of every compahy, whether incorporated or un- Incorporated, and every share, portion, or interest in such stock, profits or means, by whatsoever name the same may be designated, inclusive of every share, portion, right, or in- terest, cither legal or equitable, in and to every ship, vessel, or boat, of whatsoever name or description, used, or designed to be used, either exclusively or partially, in navigating any of the waters within or bordering on this state, whether such Definitions of particular terms. Real property and lands. Investments in bonds. Investments in stock. Personal property. Money or moneys. \ Credits. Masculine and feminine gender. Singular and plural. Property sub- ject to taxa- tion. 4 ship, vessel or boat shall be within the jurisdiction of this state, or elsewhere, and whether the same shall have been en- rolled, registered, or licensed at any collector’s office, or within any collection district in this state or not; third, the money loaned on pledge or mortgage of real estate, although a deed or other instrument may have been given for the same, if be- tween the parties the same is considered as security merely ; the term “money,” or “moneys,” shall be held to mean and include any surplus or undivided profits held by societies for savings or banks having no capital stock, gold or silver coin, bank notes of solvent banks in actual possession, and every deposit which the person owning, holding in trust, or having © the. beneficial interest therein, is entitled to withdraw in money on demand; the term “credits” shall be held to mean the excess of the sum of all legal claims and demands, whether for money or other valuable thing, or for labor or service due, or to become due, to the person liable to pay taxes thereon, including deposits, in banks, or with persons in or out of this state, other than such as are held to be money, as hereinbefore defined, when added together (estimating every such claim or demand at its true value in money), over and “above the sum of legal bona fide debts owing by such person ; but in making up the sum of such debts owing, there shall be taken into account no obligation to any mutual insurance company, nor any unpaid subscription to the capital stock of any joint stock company, nor any subscription for any religious, scientific, literary, or charitable purpose; nor any acknowledgment of any indebtedness unless founded on some consideration actually received and believed at the time of making such acknowledgment to be a full consideration therefor; nor any acknowledgment made for the purpose of diminishing the amount of credits to be lsted for taxation; nor any greater amount or portion of any lability as surety, than the person required to make the statement of such cred- its believes that such surety is in equity bound and will be compelled to pay, or to contribute, in case there be no securi- ties; provided, that pensions receivable from the United States shall not be held to be credits; and no person shall be required to take into account in making up the amount of credits a greater portion of any credits than he believes will be received or can be collected, or any greater portion of any obligation given to secure the payment of rent than the amount that shall have accrued on any lease, and remain unpaid; words importing the masculine gender shall apply to females also, and the word “person” or “party,” or other word importing the singular number, shall be held to include firms, com- panies, associations and corporations, and all words in the plural number shall apply to single individuals also, in all cases in which the spirit and intent may require it. [56 y. 175, $1; 71 v. 96, $73; Tov. 486, 81;°76 v.28>.2ah) Src. 2731. All property, whether real or personal, in this state, and whether belonging to individuals or corpora- tions; and all moneys, credits, investments in bonds, stocks, or otherwise, of persons residing in this State, shall be subject to taxation, except only such as may be expressly exempted 5 therefrom; and such property, moneys, credits, and invest- ments shall Be entered on the list of taxable property, as pre- scribed in this title; all tracts of land set apart for school or ministerial purposes, and sold by and under authority of law, and all lands which shall be hereafter sold by the United States, shall be subject to taxation as other lands in this state immediately after such sale ; but school or ministerial lands shall not be sold for taxes until the purchase money therefor shall be fully paid, but shall be returned as delinquent, and continue on the duplicate, with the taxes of each year charged thereon, and added to the tax and pénalty due when the same became delinquent, until payment be made, by the purchaser or his assigns, of such purchase money, with the tax and penalty, or the lands resold by the county auditor pursuant to the laws now or hereafter in force for sale of suchland. [56 v. 175,$1; UGS 1O:, ° : Sec. 2732. The following property shall be exempt from taxation : First—All public school-houses, and houses used exclu- sively for public worship, the books and furniture therein, and the grounds attached to such buildings, necessary for the proper occupancy, use and enjoyment of the same, and not leased or otherwise used with a view to profit; all public col- leges, public academies, all buildings connected with the same, and all lands connected with public institutions of learning not used with a view to profit: This provision shall not ex- tend to leasehold estates of real property held under the au- thority of any college or university of learning of this state ; provided, nevertheless, that all leaseholds or other estates or property whatsoever, real or personal, the rents, issues, profits and income of which have been, or hereafter shall be given to any city, town, village, school district or sub-district, in this state, exclusively for the use, endowment, or support of schools for the free education of youth without charge, are and shall be exempt from ‘taxation so long as such. property, or the rents, issues, profits, and income thereof, shall be used and applied exclusively for the support of free education by such eity, town, village, district, or sub-district. Second—All lands used exclusively as graveyards, or grounds for burying the dead, except such as are held by any person or persons, company or corporation, with a view to profit, or for the purpose of speculating in the sale thereof. Third—All property, whether real or personal, belonging exclusively to the state or United States. Fourth—All buildings belonging to counties, used for holding courts, for jails or for county offices, with the grounds, not exceeding, in any county, ten acres, on which such buil- dings are erected. Fifth—All lands, houses, and other buildings belonging to any county, township or town, used exclusively for the accommodation or support of the poor. Sixth—All buildings belonging to institutions of purely public charity, together with the land actually occupied by such institutions, not leased or otherwise with a view to profit, and all moneys and credits appropriated solely to sustain- ing and belonging exclusively to such institutions. When publie lands become taxable. Property ex- empt. Schools and churches. Cemeteries. State and fed- eral property. County build- ings. Poor-houses. . Publie chari- ties. : Property used for extinguish- ing fires. Other public property. Fifty dollars of personal property. Soldiers’ mon- uments, Property pur- chased by the United States. Publie parks containing pre- historie earth- works exempt from taxation. Lands held by religious soci- ety, etc., under lease of more than fourteen years subject to taxation. 6 Seventh—All fire engines and other implements used for the extinguishment of fires, with the buildings used exclu- | sively for the safe keeping thereof, and for the meeting of fire companies, whether belonging to any town or to any fire com- pany therein organized. Kighth—All market-houses, public squares, or other pub- lic grounds, town or township houses or halls, used exclusively for public purposes; and all works, machinery and fixtures belonging to any town, and used exclusively for conveying water to such town. Ninth—Kach individual in this state may hold exempt from taxation, personal property of any description of which said individual is the actual owner, not exceeding fifty dollars in value, Tenth—Al funds raised and set apart for the purpose of building monuments to the fallen soldiers of this state, and all monuments and monumental buildings, when erected, shall be forever exempt from taxation for any purpose what- ever. [61 v..39, § 3.] . . Kleventh—Lands purchased by the United States shall, so long as said lands remain the property of the United States, and no longer, be exempted from all taxes, assessments and other charges which may be levied or imposed under the authority of this state. [85 v. 34.] Twelfth—All lands in the State of Ohio, on which are situate any pre-historic earth-works, and which have been or may hereafter be purchased by any person, association or com- pany for the purpose of the preservation of said earth-works, and are not held for. profit, but are or shall be dedicated to public uses as pre-historic parks, shall be exempt from tax- ation. [85 v. 121.] [House Bill No. 86.] AN ACT To amend section two thousand seven hundred and thirty-three of the revised statutes of Ohio. \ Section 1. Be tt enacted by the General Assembly of the State of Ohwo, That section two thousand seven hundred and thirty- three of the revised statutes be amended so as to read as follows: Sec. 2733. All lands held under lease for any term ex- ceeding fourteen years, and not subject to re-valuation, be- longing to the state or any municipal corporation, or to any religious, scientific or benevolent society, or institution, whether incorporated or unincorporated, or to trustees for free education only, and school and ministerial lands, shall be considered for all purposes of taxation as the property of the person or persons holding the same, and shall be assessed in their name. [O. L. 78, v. 32.] 7 CHAPTER II. LISTING PERSONAL PROPERTY. Src. 2734. Every person of full age and sound mind shall list the personal property of which he is the owner, and all moneys in his possession, all moneys invested, loaned, or otherwise controlled by him, as agent or attorney, or on ac- count of any other person or persons, company or corporation whatsoever, and all moneys deposited subject to his order, check, or draft, and all credits due or owing from any person or persons, body corporate or politic, whether in or out of such county ; all money loaned on pledge or mortgage of real estate, although a deed or other instrument may have been given for the same, if between the parties the same is considered as security merely ; the property of every ward shall be listed by his guardian ; of every minor child, idiot, or lunatic, having no guardian, by his father, if living, if not, by his mother, if living, and if neither father nor mother be living, by the per- son having such property in charge; of every wife by her hus- band, if of sound mind, if not, by herself; of every person for whose benefit property is held in trust, by the trustee; of every estate of a deceased person, by his executor or admin- istrator ; of corporations whose assets are in the hands of re- ceivers, by such receivers; of every company, firm, or corpo- ration, by the president or principal accounting officer, part- ner, or agent thereof; and all surplus or undivided profits held by any society for savings or bank having no capital stock, by the president or principal accounting officer. [61 v. 105, $4; 75 v. 441, § 1; 76 v. 28, § 2.] Sro. 2735. Every person required to list property on behalf of others, shall list the same in the same township, city, or village in which he would be required to list it if such property were his own, but he shall list it separately from his own, specifying in each case the name of the person, estate, company, or corporation to whom it belongs; all merchants’ or manufacturers’ stock and all personal property upon farms shall be listed in the township, city, or vil- lage in which the same may be situated; and all other per- sonal property, moneys, credits, and investments, except as otherwise specially provided, shall be listed in the township, city, or village in which the person to be charged with taxes thereon may reside at the time of listing thereof; if such per- son reside within the county where the same are listed, and if not, then in the township, city, or village where the property is when listed. [62 v. 105, § 4.] Src. 2786. Each person required to list property shall, annually, upon receiving a blank for that purpose from the assessor, or within ten days thereafter, make out and deliver to the assessor a statement, verified by his oath, of all the per- sonal pRoperly, moneys, credits, investments in bonds, stocks, joint-stock companies, annuities, or otherwise, in his posses- sion or under his control on the day preceding the second Mon- day of April of that year, which he is required to list for tax- ation, either as owner or holder thereof, or as parent, husband, By whom personal property shall be listed. Where per- sonal property shall be listed. When pron nd to be listed, as of what day. What the statement shall contain, and in what order. Persons claim- ing to have nothing to list must make oath to that fact. Rules for yalu- ing personal property. 8 guardian, trustee, executor, administrator, receiver, accounting officer, agent, or otherwise. [65 v. 38, § 6.] . Sec. 2737. Such statement shall truly and distinctly set forth, first, the number of horses, and the value thereof; second, the number of neat cattle, and the value thereof; third, the number of mules and asses, and the value thereof; fourth, the number of sheep, and the value thereof; fifth, the number of hogs, and the value thereof; sixth, the number of pleasure carriages (of whatever kind), and the value thereof; seventh, the total value of all articles of personal property, not included in the preceding or succeeding classes; eighth, the number of watches, and the value thereof; ninth, the number of piano fortes and organs, and the value thereof; tenth, the average value of the goods and merchandise which such person is re- quired to list as a merchant; eleventh, the value of the prop- erty which such person is required to list as a banker, broker, or stock jobber; twelfth, the average value of the materials and manufactured articles which such person is required to list as a manufacturer; thirteenth, moneys on hand, or on de- posit subject to order; fourteenth, the amount of credits as hereinbefore defined ; fifteenth, the amount of all moneys in- vested in bonds, stocks, joint stock companies, annuities, or otherwise; sixteenth, the monthly average amount or value, for the time he held or controlled the same, within the preced- ing year, of all moneys, credits, or other effects within that time, invested in, or converted into bonds or other securities, of the United States, or of this state, not taxed, to the extent he may hold, or control, such bonds or securities on said day preceding the second Monday of April, and any indebtedness created in the purchase of such bonds or securities shall not be deducted from the credits under the fourteenth item of this section ; but the person making such statement may exhibit to the assessor the property covered by the first nine items of this section, and allow the assessor to fix the value thereof, and in such case the oath of the person making the statement shall be in that regard only that he has fully exhibited the property covered by said nine items. [56 v.175,§$7; 65 v. 38, $6; 5. «5., 758.] Sec. 2738. Any person who, being called upon to list property for taxation, claims to have none, either on his own account or for others, subject to taxation, shall be required by the assessor to make oath to the truth of his claim in that be- half. [56 v. 175, § 8.] Sec. 2739, In listing personal property, it shall be valued at the usual selling price thereof, at the time of listing, and at the place where the same may then be; and if there be no usual selling price known to the person whose duty it is to fix a value thereon, then at such price as it is believed could be obtained therefor, in money, at such time and place; in- vestments in bonds, stocks, joint stock companies, or other- wise, shall be valued at the true value thereof, in money; money, whether in possession or on deposit, shall be entered in the statement at the full amount thereof, except that de- preciated circulating notes shall be entered at their current Pa eee ete ae « . 9 Sk - <<" $r4h i No iy ST a an = 3) ee Fr = ewes ) value ; every credit for asum certain, payable either in money, property of any kind,‘labor, or service, shall be valued at the full amount of the sum so payable, except, that if it be for a specific article or for a specified number or quantity of any article or articles of property, or for a certain amount of labor or services of any kind, it shall be valued at the current price of such property, or of such labor or service, at the place where payable ; and annuities, or moneys, receivable at stated periods shall be valued at the sum which the person listing the same believes them to be worth in money at the time of listing. [56 v. 175, § 9.] : Sec. 2740. Every person who shall own or have in his possession, or subject to his control, any personal property, within this state, with authority to sell the same, which shall have been purchased, either in or out of this state, with a view to being sold at an advance price or profit, or which shall have been consigned to him from any place out of this state, for the purpose of being sold at any place within this state, shall be held to be a merchant; and, when he shall be by this chapter required to make out and deliver to the assessor a statement of his other personal property, he shall state the value of such property appertaining to his business as a mer- chant; and in estimating the value thereof, he shall take, as the criterion, the average value of all such articles of personal property which he shall have had from time to time in his possession, or under his control during the year next previous to the time of making such statement, if so long he shall have been engaged in business, and if not, then during such time as he shall have been so engaged ; and the average shall be made up by taking the amount in value on hand, as nearly as may be, in each month of the next preceding year in which . the person making such statement shall have been engaged. in business, adding together such amounts and dividing the aggregate amount thereof, by the number of months that the person making the statement may have been in business during the preceding year; provided, that no consignee shall be required to list for taxation the value of any property, the product of the state, which shall have been consigned to him for sale, or otherwise, from any place within the state, nor the values of property consigned to him from any other place for the sole purpose of being stored or forwarded; provided, he shall, in either case, have no interest in such property, or any profit to be derived from its sale. [56 v. 175, § 11.] Suc. 2741. Whenever any ‘transient person shall lo- eate in any city, village, or township, and shall offer to sell or otherwise dispose of any books or other goods, wares or mer- chandise, under the name of a gift book-store, or any other name or designation, it shall be the duty of the proper assessor for the time being, of the place where such person shall locate, forthwith to call upon such person, and demand of him the true value in money of all his stock in trade; and in case such person shall neglect or refuse to return the same under oath, within twenty-four hours after such demand, then it shall be the duty of said assessor to determine the same as in other Statement of merchants. By consignee. Transient traders; their returns. Manufacturers must list all articles used in manufae- turing, refin- ing, ete. And all manu- factured arti- eles on hand, engines, etc. By merchants or manufac- turers com- mencing busi- ness after the day preceding the second Monday of April. Corporations generally ; their returns. ‘ 10 cases, and in either case he shall forthwith return said valua-. tion to the auditor of the county. [58 v. 134, § 1.] _ ._ Sec. 2742. Every person who shall purchase, receive, or hold personal property of any description, for the purpose of adding to the value thereof by any process of tmanufactur- ing, refining, rectifying, or by the combination of different materials, with a view of making a gain or profit by so doing, shall be held to be a manufacturer, and he shall, when he is required to make and deliver to the assessor a statement of the amount of his other personal property subject to taxation, — also include in his statement the average value estimated as provided herein with reference to merchants, of all articles purchased, received, or otherwise held for the purpose of being used, in whole or in part, in any process or operation of man- ufacturing, combining, rectifying, or refining, which, from time to time, he shall have had on hand, during the year next previous to the time of making such statement, if so long he shall have been engaged in such manufacturing business, and if not, then during the time he shall have been so engaged. Every such manufacturer shall also list at their fair cash value all articles on hand at the time when by law he is required to make his list, which had been by him manufactured, or changed in any way, either by combination, or rectifying, or refining, or adding thereto, one year or more previous thereto, and also the value of all engines and machinery of every de- scription used or designed to be used in any process of refin- ing or manufacturing (except such fixtures as shall have been. considered a part of any parcel or parcels of real property), including all tools and implements of every kind used or de- signed to be used for the aforesaid purpose, owned by such manufacturer. [61 v. 82, §12.] Sec. 2743. When any person shall commence business as amerchant or manufacturer in any county after the day preceding the second Monday of April in any year, the aver- age value of whose personal property employed in such busi- nesss shall not have been previously entered on the assessor’s list for taxation in said county, such person shall report to the auditor of the county the probable average’ value of the personal property by him intended to be employed in such business until the day preceding the second Monday of April thereafter. [56 v. 175, § 13.] Src. 2744. The president, secretary, and principal ae- counting officer of every canal or slack-water navigation com- pany, turnpike company, plank-road company, bridge com- pany, insurance company, telegraph company, or other joint stock company, except banking or other corporations whose taxation is specifically provided for, for whatever purpose they may have been created, whether incorporated by any law of this state or not, shall list for taxation, verified by the oath of the person so listing, all the personal property which shall be held to include all such real estate as is necessary to the daily operations of the company, moneys and credits of such company or corporation within the state, at the actual value in money, in manner following: In all cases return shall be a oe ity We ee pe 1 , made to the several auditors of the respective counties where such property may be situated, together with a statement of the amount of said property, which is situated in each town- ship, village, city, or ward therein. The value of all movable property shall be added to the stationary and fixed property and real estate, and apportioned to such wards, cities, villages, or townships, pro rata, in proportion to the value of the real estate and fixed property in said ward, city, village or town- ship, and all property so listed shall be subject to, and pay the same taxes as other property listed in such ward, city, village or township. It shall be the duty of the accounting officer aforesaid, to make return to the auditor of state, during the month of May of each year, of the aggregate amount of all property by him returned to the several auditors of the respec- tive counties in which the same may be located. It shall be the duty of the auditor of each county, on or, before the first ~ Monday of May, annually, to furnish the aforesaid president, secretary, principal accounting officer, or agent, the necessary blanks for the purpose of making aforesaid returns; but no neglect or failure on the part of the county auditor to furnish such blanks, shall excuse any such president, secretary, prin- cipal accountant, or agent from making the returns within the time specified herein. If the county auditor to whom re- -turns are made, is of the opinion that false or incorrect valu- ations have been made, or that the property of the corporation or association has not been listed at its full value, or that it has not been listed in the location where it properly belongs, or in cases where no return has been made to the county au- ditor, he is hereby required to proceed to have thesame valued and assessed ; provided,-that nothing in this section shall be so construed as to tax any stock or interest in any joint stock company held by the state. [73 v. 139, § 16.] Sec. 2745. Every agency of an insurance company in- corporated by the authority of any other state or government, shall return to the auditor of each county in which such com- pany does business, or from which it collects premiums, in the month of February, annually, the amount of the gross premium receipts of such agency, for the previous calendar year in such counties, which shall be entered upon the tax list of the proper county, and be subject to the same rate of taxa- tion for all purposes that other personal property is subject to, at the place where located, for the year in which such premi- ums are received. And the whole. of such tax shall be due and payable on the twentieth day of December next ensuing ; provided, that in making the first return under this act, no company shall be required to make a return of receipts pre- viously placed upon the duplicate, under the act to which this is amendatory, requiring the return to be made in the month of May. And it shall be the duty of the county auditor, in the month of March, to certify to the superintendent of in- surance, the amount of receipts returned under this act by each company, with the rate charged against the same; and it shall be the duty of the superintendent of insurance in the month of April, annually, to charge and collect from all such companies such a sum as, added to the sum payable to the Taxation of their gross premium [re- ceipts. Duty of county auditor and su- perintendent of insurance, In whose name property to be listed; but stock in com- panies which = make return of capital not to be listed by shareholder. When lists to be made. Notice and forms to be given by as- sSeseors. 12 county treasuries, will produce an amount equal to two and one-half per cent. on the gross premium receipts of such com- panies, as shown by their annual statement under oath, to the insurance department; provided, however, that if by the laws of any other state, territory, or nation, a larger tax than two and one-half per cent. is charged companies organized under the laws of Ohio, then the superintendent of insurance shall charge a like tax upon companies from such state, territory or nation doing business in this state. If any such company re- fuses to pay said tax after demand therefor has been made, or if it shall make any false statement of its gross premium re- ceipts, the superintendent of insurance shall revoke the license of such company to do business in this state. If at any time said superintendent has reason to suspect the correctness of the return made of the gross premium receipts of any such com- pany, he may, at the expense of the state, make an examina- tion of the books of such company, or of its agents, for the purpose of verifying the same. All taxes collected under the provisions of this section by the superintendent of insurance, shall be paid by him upon the warrant of the auditor, into the general revenue fund of the state. Src. 2746. Personal property of every description, moneys and credits, investments in bonds, stocks, joint stock companies, or otherwise, shall be listed in the name of the person who was the owner thereof on the day preceding the second Mon- day of April in each year; but no person shall be required to list for taxation any share or shares of the capital stock of any company, the capital stock of which is taxed in the name of such company. [56 y. 175, § 59.] BUILDING ASSOCIATIONS. Sec. 38835. [* * * * “| The stock or shares of in- dividual members or depositors of such corporation shall be considered and held as credits, and the said members and de- positors individually, shall list for taxation the number of shares held by them, and the true value thereof in money, on the day preceding the second Monday of April in each year, and the same shall be assessed at such valuation for taxation, and taxed as other property. [O. L. 77 v., 209.] Sec. 2747. The listing of all personal property, moneys, credits, investments in bonds, stocks, joint stock companies, or otherwise, shall be made between the second Monday of April and the third Monday of May, annually; and the assessor shall, on or before the first Monday of May, annually, leave with each person resident in his township or ward, of full age and not a married woman or insane person, or at the office, usual place of residence or business of each person, a written or printed notice requiring such person to make out for the assessor a statement of the property which, by law, he is re- quired to list, accompanied with printed forms, in blank, of the statement required; and the assessor shall, at the time he delivers such notice and blank forms, demand and receive such } a ‘ 13 statement, unless such person shall require further time to make out the same, in which case he shall call for the same — before the third Monday of May. [56 v. 175, § 17.] Src. 2748. Every such statement shall be verified by the oath of the person making the same. [56 v. 175, $17.] *Src. 2749. The county auditor shall, before the fifteenth of April, annually, iesue a call to all of the assessors of his county, to meet at his office or some other place at the county seat, within five days, for consultation ; and the auditor shall meet with said assessors, and answer such questions, and give such instructions as shall tend to a uniformity in the action of the assessors in his county ; and the auditor shall deliver to said assessors blank forms and instructions, or forward them to the township clerks immediately after said meeting of as- sessors. [62 v. 114, § 56.] * Sec. 2750.. When any person shall refuse or neglect to make out or deliver the statement above required, or shall re- fuse or neglect to take and subscribe the oath thereto, the as- sessor shall proceed to ascertain the number of each description. of the several enumerated articles of personal property and the value thereof, and the value of the unenumerated articles, and the value of the moneys, credits, and investments of such person ; and for this purpose the assessor may examine on oath any person or persons whom he may suppose to have a knowledge thereof. [56 v. 175, § 18.] Sec. 2751. When such failure to make or verify such state- ment is occasioned by the sickness or absence of the person who should make or verify the same, or by his neglect or re- fusal to make or verify the same, the assessor, if unable to ob- tain positive evidence of the items of value, may make the statement from general reputation and his own knowledge of facts and circumstances. [56 vy. 175, § 19.] Sec. 2752. When any person shall have been prevented from making or verifying a statement of property for taxation, by sickness or absence, and the assessor shall have made a statement for him, he may, at any time before the assessment of taxes thereon by the county auditor, make, verify, and file with the auditor the proper statement; but in such case, be- fore the auditor shall receive such statement, the person making the same must add to the ordinary affidavit a statement, to the effect, that his failure to give to the assessor or verify such statement at the proper time, was occasioned by his sickness or absence; and on filing of such statement the auditor shall correct the statement made by the assessor. [56 v. 175, § 333.] Sec, 2753. At the time of taking the list of personal property, the assessor shall also take a list of real property which shall have become subject to taxation, and is not on the tax list, and affix a value thereto, according to the rules prescribed for district assessors in assessing real estate; and he *T respectfully suggest that on account of the increasing duties devolving upon assessors, this meeting be called as early as possible before the 15th of April, and anat the assessors commence their work immediately thereafter.— AUDITOR OF TATE, Statement to be verified by Oak canes Countyauditor shall assemble and instruct assessors, and furnish them with blanks. When assessor shall make the list. Upon what in- formation {the assessor shall act. When persons may make {re- turn after the assessor has made return for them, Assessing real- ty and new structures not before assessed. Structures, trees, efc., de- stroyed by fire, eyelones, ete. Incorrect’ de- eennial yualu- tion. Additions. Dogs shall be listed. teturns to be made by the assessor. 14 shall also make and return a list of all new buildings or other structures of any kind of over one hundred dollars in value, the value of which shall not have been previously added to, or in- cluded in the valuation of the land on which such structures have been erected, specifying the tract or lot of land on which each of such structures has been erected, the kind of structure and the value which, in his opinion, has been added to such tract or lot by the erection thereof; and in case of the destruc- tion by fire, flood, cyclone, storm, or otherwise, of any struc- ture of any kind, or of orchards, timber, ornamental trees or groves, over one hundred dollars in value, the value of which shall have been included in any former valuation of the tract or lot on which the same stood, the assessor shall determine, as near as practicable, how much less valuable such tract or lot is in consequence of such destruction, and make return thereof; and in case the assessor shall fail or neglect so to do, then the county or city board of equalization shall perform such duty, and the auditor shall deduct the same from the value thereof as it stands on the tax-list, and if said assessor. ‘hall ascertain that at the last decennial period or annual re- turn, a mistake in the value of any improvement or better- ment of any real property has occurred, or that the true value thereof has been omitted, then arid in such case it shall be the duty of the assessor to return the correct value thereof, first giving notice of such action on his part te the owner or agent of his intention so to do, and such addition shall be a proper subject for the determination of the next annual board of equalization, upon the petition of the owner or agent of such property being filed for that purpose, and all additions made by the assessor as contemplated by this section, as well as all such as may be made under the provisions of section 2781, shall be placed upon the grand duplicate of the county, and placed in the hands of the county treasurer for collection, sub- ject to be modified by the action of the next annual board of equalization. [Vol. &8, p. 194.] Sec. 2754. Every dog over three months of age shall be listed, either by the owner or by the assessor, in the name of the owner, without affixing any valuation thereto ; but the owner may, if he so desire, aflix any value thereto he wishes, without swearing to the valuation. Every person keeping or harboring a dog shall be deemed the owner thereof, and the assessor shall ascertain the owner of every dog within his terri- tory, and for this purpose he may examine, under oath, any person or persons he may think proper. [74 v. 177, §§ 1, 2.] Sec. 2833. In the tax list and duplicate there shall be columns for the number of and per capita tax on dogs, and in addition to the proper tax on any valuation that may be fixed upon dogs by the owners which shall be included with the personal “property raluations, and taxed therewith, the audi- tor shall levy one dollar on each dog, which per capita tax shall constitute a special fund to be dispared of as provided by* law. [67 v..177, $$ 1, 3; 76 v. 85, § 14] Sec. 2755, HE al assessor shall. on or before the third Mon- day of May, annually, make out and deliver to the county audi- 15 < tor, in tabular form and alphabetical order, a list or lists of the names of the several persons, companies or corporations, in whose names any personal property; moneys, credits or in- vestments shall have been listed, either by such persons, com- panies or corporations, or by himself, placing separately, in appropriate columns, opposite each name, the aggregate value of the several species of property enumerated in section 2737 as listed, and the number of dogs, and when the value is given by the owner, such valuation, making separate lists of persons residing out of any incorporated town, and of persons who are residents of any incorporated ‘town, or who are residents of any special or separate school district; the columns shall be accurately added up, and in every case in which any person whose duty it is to list any property for taxation, shall have refused, or neglected to list the same, when called on for that purpose, or to take and subscribe the oath in regard thereto, when required, the assessor shall enter opposite the name of such person, in an appropriate column, the words “refused to list,” or “‘refused to swear,” and in every case in which any person required to list property, shall have been absent or unable from sickness to list or swear, the assessor shall enter opposite the name of such person, in the proper column, the word “absent,” or “sick.” [74 v. 99, § 20.] Sec. 2756. At the time of delivering the list named in the next preceding section, the assessor shall also deliver to the auditor all the statements of property which he shall have received from persons required to list the same, and also those prepared by himself, all arranged in alphabetical order; and the auditor shall carefully preserve the same in his office for least one year. [56 y. 175, § 21.] Sec. 2757. The assessor, upon making return to the auditor of the lists and statements, shall take and subscribe an oath to the effect following, which may be administered by the auditor or any officer authorized to administer oaths: is , assessor for , in the county of , do solemnly swear that the value of all personal property, moneys, credits, investments in bonds, stocks, joint stock companies, or otherwise, of which a statement has been - made to me by the person required by law to list the same, is truly returned as set forth in such statement; that in every case where by law I have been required to ascertain the items and value of the personal property, moneys, credits, invest- ments in bonds, stocks, joint stock companies, or otherwise, of any person, company, or corporation, I have diligently, and by the best means in my power, endeavored to ascertain the same; and that, as I verily believe, a full list, with the value thereof, estimated by the rules prescribed by law, is set forth in the annexed return; that in no case have I knowingly omitted to demand of any person, of whom by law I was re- quired to make such demand, a statement of the description and value of personal property, or of the amount of moneys. credits, investments in bonds, stocks, joint stock companies, or otherwise, which he was required’ to list, or in any way connived at any violation or evasion of any of the require- Assessors to return also the original state- ments properly arranged. Oatbs of asses- sors to return. 16 ments prescribed by law in relation to the listing or valu ation of property, moneys, credits, investments in bonds, stocks, joint stock companies, or otherwise, of any kind, for taxation, - and that I have returned to the county auditor the original © Action of auditor upon false tax re- turn of eva- sion of return. In case of false statement of personal prop- erty, duty of auditor. statements made by me, or which I have made, and also ‘the statistics which by law [am required to procure and return. [56 v. 175, § 23.] [Sections 2758 to 2769, inclusive, relate to unincorporated banks and bankers, and incorporated banks, whose returns for taxation are to be made to the county auditor, and not to the assessor. | [Sections 2770 to 2776, inclusive, relate to the assessment of the property of railroads, the returns for the taxation of which are to be made to the county auditors and the assess- ment of values to be made by them. | [Sections 2777 to 2780, inclusive, relate to the assessment of the property of express and telegraph companies, which are made to the several county auditors, and not to the assessor. | CORRECTION OF RETURNS. Sec. 2781. Ifany person whose duty it is to list property | or make [a] return therof for taxation, either to the assessor or county auditor, shall in any year or years make a false re- turn or statement, or shall evade making a return or state- ment, the county auditor shall, for each year, ascertain, as near as practicable, the true amount of personal property, moneys, credits, and investments that such person ought to have returned or listed, for not.exceeding [the] five years next prior to the year in which the inquiries and corrections pro- vided for in this and the next section are made; and to the amount so ascertained, for each year, he shall add fifty per centum, multiply the sum or sums thus increased by said penalty by the rate of taxation belonging to said year or years, and accordingly enter the same on the tax lists in his office, giving a certificate therefor to the county treasurer, who shall collect the same as other taxes. Sec. 2782. The county auditor, if he shall have reason to believe, or be informed, that any person has given to the assessor a false statement of the personal property, moneys, or credits, investments in bonds, stocks, joint stock companies, or otherwise, or that the assessor has not returned the full amount required to be listed in his ward or township, or has omitted or made an erroneous return of any property, moneys, or credits, investments in bonds, stocks, joint stock’ companies, or otherwise, which are by law subject to taxation, shall pro- ceed, at any time before the final settlement with the county treasurer, to correct the return of the assessor, and to charge such persons on the duplicate with the proper amount of taxes; to enable him to do which he is hereby authorized and empowered to issue compulsory process, and require the at- tendance of any person, or persons, whom he may suppose to have a knowledge of the articles, or value of the personal 17 property, moneys, or credits, investments in bonds, stocks, joint stock companies, or otherwise, and examine such person or persons, on oath, in relation to such statement or return ; and it shall be the duty of the auditor, in all such cases, to notify every such person, before making the entry on the tax list and duplicate, that he may have an opportunity of show- ing that his statement, or the return of the assessor, was cor- rect; and the county auditor shall, in all such cases, file in his office a statement of the tacts or evidence upon which he made such correction; but he shall, in no case, reduce the amount returned by the assessor, without the written assent of the auditor of state, given on a statement of facts submitted by the county auditor. In all cases in which any person shall make a false statement of the amount of property for taxation, to evade the payment of taxes, in whole or in part, the person making such false statement shall be lable for, and pay all costs and expenses that may be incurred under the provisions of this section, and the same fee and costs shall be allowed and paid as are now or may be allowed by law for similar services, and if not paid, may be collected before any justice of the peace of the proper county, by suit in the name of the county commissioners; but in all cases under this sec- tion, where the.statement shall be found correct, and no in- tention to evade the payment of taxes, the costs and expenses incurred under this section shall be paid out of the county treasury of the proper county, on the order of the county audi- tor. [56 v. 175, § 34.] PENALTIES. Sec. 2783. Where any person summoned to appear be- fore the county auditor and give testimony, under the provi- sions of the next preceding section, or in proceeding against companies or corporations required to make return to the county auditor for taxation, shall neglect or refuse to appear, or shall neglect or refuse to answer any question that may be put to him by the auditor touching the matter under examina- tion, the auditor shall apply to the probate judge of the county to issue a subpoena for the appearance of such person before him ; and on the application of the county auditor it shall be the duty of the probate judge to issue a subpoena for the appearance of such person forthwith before him to give testi- mony ; and if any person so summoned shall fail to appear, or appearing shall fail to testify, he shall be subject to like proceedings and penalties for contempt as witnesses in actions pending in the probate court. [58 v. 47, $2; 64 v. 204, § 13. ] Suc. 2784. The assessor shall in every case in which any person, company, or corporation refuses or neglects to make return, or, on being requested to do so, refuses or neglects to swear to the same, shall return the fact of such refusal or neglect by the words “refused to list” or “refused to swear, ” as the case may be; and in every such case, and in every case in which any company or corporation whose duty it is to make return of taxable property to the auditor, refuses or neglects ATTAX BL; Costs and ex> pense under. this section— who to pay them. Penalties. ° Assessors to re- turn the fact when parties refuse to list or swear. Auditor to add fifty per cent. on the amount returned or as- certained, when parties refuse to list or swear. Filing away tax statements —how done. Auditor’s fees therefor. Assessors may appoint assist- ants. Penalty for misconduct of district, township, or ward assessors. Penalty for tax omissions. Plats of new town or addi- tion to be pre- sented to audi- tor for assess- ment. 18 to make or verify such return, the auditor shall add to the amount returned or ascertained fifty per centum of such amount, and the amount thus increased shall be the basis of taxation. [56 v. 175, § 32.] Src. 2785. It shall be the duty of the county auditor, in filing away the statements of the taxable property of the individual tax-payers, as returned by the township assesssor, in pursuance of law, to file the statements aforesaid, returned from the different townships, in separate bundles, each town- ship by itself, instead of filing each statement separately. The county auditor shall be allowed and paid out of the county treasury, the sum of twenty-five cents and no more, for filing away the statements of taxable property, in each township i in his county. [66 v. 128, § 46.] [Sections 2786 to 2793, inclusive, apply exclusively to the decennial assessment of real estate. | Sec. 2794. Any * * * township, or ward assessor, who shall deem it necessary to enable him to complete within the time prescribed, the listing and valuation of the property, moneys, and credits of his * * * township, or ward, may, with the approbation of the county auditor, appoint some well qualified citizen of his county or township, to act as an assistant, and assign to him such portion of his * * * township, or ward, as he shall think proper; and each assist- ant so appointed, shall within the division of such * * * township, or ward, assigned him, under the direction of the assessor, after giving bond and taking an oath, as prescribed by law, ’ perform all the duties enjoined upon, vested in, or imposed upon assessors by the provisions of law. [56 v. 175, § 49.] [Section 2795 refers to the per diem of real estate assessors. | Sec. 2796. Every * * * township or ward assessor, or assistant who shall in any case refuse or knowingly neglect to perform any duty enjoined on him by law, or who shall consent to or connive at any evasion of the provisions of this chapter, whereby any property required to be assessed shall be unlawfully exempted, or the valuation thereof entered at less than its true value, shall, for every such neglect, refusal, consent, or connivance, forfeit and pay to the state not less than two hundred dollars nor more than one thousand dollars, to be recovered by action. [56 v. 175, § 52.] Any assessor who shall willfully omit to return any prop- erty for taxation, or any auditor who shall willfully omit any property from the tax duplicate that is liable to taxation, or any persons conspiring to willfully increase the number or amount of any tax omissions shall, upon conviction thereof, pay a fine not exceeding two hundred dollars, or be imprisoned in the county jail not exceeding sixty days, or both. [O. L: vol. 85, 171, § 2.] Src. 2797. Whenever any person or persons shall nit out any town or any addition to any town, he or they shal before the plat thereof is recorded, present the same to the county auditor, who shall cause the assessor of the proper Oe Koa OP eh 19 locality to assess and return the true valuation of each lot or parcel of land described in such plat, in the same manner as_ new structures are valued; and thereupon such lots or parcels shall be entered on the tax list in lieu of the land included therein; but in making such valuation regard shall be had to the next preceding decennial valuation of real estate, so that the said lots shall, as near as practicable, be equalized with adjacent lands and lots according to such decennial valuation. [63 v. 174.] [All the remaining sections of this chapter refer exclu- sively to decennial assessment of real estate. ] ® é ik DUTIES OF ASSESSORS. ASSESSOR. Src. 1517. Before entering upon the discharge of his duties the assessor shall give bond with two or more freehold sureties approved by the trustees, in such sum as they de- termine, payable to the state, and conditioned for the faithful and impartial discharge of his duties according to law; which bond, with his oath of office indorsed thereon, shall be deposited with the township treasurer; but in case of appointment of an assessor by the county auditor, the amount of his bond may be fixed and the sureties therein approved by the auditor.or by the trustees. [56 v. 156, § 3.] Sec. 1518. If any person elected assessor fails to give bond and take the oath of office for one week after his election, the office shall be considered vacant, and thereupon the county auditor shall fill the vacancy by appointing an elector of the township to the office. [56 v. 156, § 2.] Seco. 1519. Theclerk shall immediately upon the assessor qualifying notify the county auditor of that fact; and if the auditor does not receive such notice on or before the third Monday of April, he shall regard the office as vacant, and fill the same as aforesaid. [56 v. 156, § 2.] Src. 1520. The assessor shall make a list and valuation of all property in his township or precinct now or hereafter taxable, and discharge such other duties as may be imposed upon him by law. [56. vy. 156,§6.] * * * ASSESSOR MUST ADMINISTER OATH. Src. 1521. The assessor is authorized and required to ad- minister an oath to every person upon whom he calls to list property for taxation. Should the assessor neglect to admin- ister said oath, for every such offense, he shall be fined not less than fifty nor more than two hundred dollars, unless such per- son decline to take such oath, or is unable from sickness or absence. [O. L., 77, v. 135.] Bohd. What vacates the office. Clerk to noti fy auditor of qualifications. Tf notice not received by third Monday of April, office vacant. General duties of assessor. Assessor to administer oath to person listing prop- erty for taxa- tion. Penalty for neglect. Auditors shall furnish all blanks. Assessor’s fees. Secretary to gather and report statis- tics. All officers re- quired to.an- swer his ques- tions for this purpose. Penalty for neglect and how recovered. Statistics re- turned to other officers shall be transferred to the secretary of state. 20 DUTIES OF COUNTY AUDITORS. Sec. 1528. The county auditor shall furnish to all as- sessors all blanks needed by them for the listing of property, gathering and returning statistics and other official duties, ae shall be paid for out of the county treasury. [58 v. 40, § 2.] [Sections 1529 to 1534, inclusive, not applicable. ] COMPENSATION OF ASSESSORS. . ¥ Src. 1535. Each assessor shall be paid out of the county treasury, two dollars per day for the time during which he is necessarily engaged in the performance of his duties; and he shall make out an account in detail, giving the date of each day on which he was thus engaged, and verify the same by oath, which the county auditor is authorized to administer; and if the auditor is satisfied that such account is correct, he shall draw his warrant on the county treasurer for the amount thereof; but in no case shall such warrant be drawn until the assessor has filed with the auditor his lists of assessments, ac- curately made out, and the assessments returned to him, and the books on which the original assessments were made; nor until the assessor has filed with the auditor the statistics and enumeration required of him by law, and the auditor is satis- fied that the same are as full and accurate as could be made. [75 v. 100, § 7.] STATISTICAL DUTIES OF ASSESSORS. SECRETARY OF STATE—STATISTICS. Sec. 139. The secretary of state shall, annually, prepare, from the official reports, and from whatever other reliable sources he may have access to, as full, accurate, and intelligible tables of the statistics of Ohio as may be in his power, and re- port the results of his labors to the general assembly at its next meeting. [60 v. 92, § 1.] Src. 140. Every state, county, and other officer, under the laws of this state, shall answer fully and promptly, with- out compensation, such special and general questions as the secretary may propose with the view of securing statistical information; and in case any officer refuses or neglects to furnish promptly full and accurate answers to any such ques- tions or question, he shall forfeit and pay a sum not more than fifty dollars nor less than five dollars, to be recovered by civil action in the name of the state; and whenever so di- rected by the secretary of state, the prosecuting attorney of the proper county shall institute and prosecute such action, and pay the amount collected into the county treasury. [65 v. 92, §§ 2, 3.] Src. 141. All classes of statistics now returnable, or hereafter made returnable, to the auditor of state, attorney- general, or other officer, shall be by him tr ansferred to thesce- retary of state, subject, however, to the use of such officer so far as necessary in the discharge of his duties. [65-v. 92,§ 4.] — — ee 21 STATISTICS TO BE RETURNED BY ASSESSOR. Src. 1522 [as amended March 23, 1883, vol. 80, p. 68]. The assessor shall, annually, at the time of taking the lists of personal property for taxation, require and take for each per- son, company and corporation in this township or precinct, the statements following, verified by oath, for the preceding year: Agriculture. The number of sheep killed by dogs, and their value, and the number of sheep injured by dogs, and the estimate of the amount of damages by such injury; the number of acres put in wheat, rye, barley, corn, oats, and buckwheat, and the number of bushels of such produced; the number of acres in timothy and other grasses, except clover, and the number of tons of grass [hay] and bushels of seed produced therefrom ; the number of acres in clover, the number of tons of hay made therefrom, the number of bushels of seed obtained there- from; and the number of acres of clover plowed under for manure; the number of acres planted in tobacco, and the number of pounds obtained therefrom; the number of acres put in flax, and the number of pounds of fibre gathered, and the number of bushels of seed obtained; the number of acres planted in sorgo, and the number of gallons of syrup and pounds of sugar manufactured; the number of pounds of maple sugar and the number of gallons of maple syrup man- ufactured; the number of pounds each of butter and cheese manufactured ; the number.of acres planted in potatoes, and the number of bushels produced; the number of acres planted in sweet potatoes, and the number of bushels produced ; the number of acres in vineyard, the number of acres planted within the year, and the number of pounds of grapes gathered, _and the number of gallons of wine produced; the number of pounds of wool shorn; the number of acres in orchard; and the number of bushels of apples, peaches, cherries, plums, and pears produced; the number of acres used for pasture, and number of acres not cultivated or pastured; the number of hives of bees, and the number of pounds of honey produced; the number of dozens of eggs shipped to places beyond the state; also the number of acres sowed, planted, or to be sowed or planted in wheat, rye, barley, oats, corn and potatoes, for the harvest of the then present year. Manufactures. The number of tons of cold blast pig-iron manufactured from native ore smelted with charcoal, and the number of tons of hot-blast pig metal manufactured from the same ma- terial; the number of tons of pig metal made from native or foreign ore, smelted with stone coal; the number of tons of bar and nail rod iron manufactured; the number of tons of nails; the number of tons of hoop-irén; the number of tons of sheet iron ; the number of tons of stoves and hollow-ware ; the number of tons of all other castings ; the number of tons of Statistics to be gathered by assessor and returned. Assessor's re- turn of statis tics. 22 spikes and railroad chairs; the number of tons of car wheels; the number of tons of railroad iron; the number of locomo- tives built; the number of steam engines constructed; the number of plantation sugar mills made; the number of porta- ble saw mills made, and the number in use; the number each of reaping and mowing machines; the number of threshing machines. Water Crafts. The number of steamboats built upon the Ohio river and its navigable tributaries, and the number of barges, flatboats and store boats and the value of each; the number of steam- boats and of sail vessels built upon Lake Erie ‘and its tribu- taries within the borders of this state and the value of each; the number of canal boats built and used in navigating the canal. Mines and Miners. The number of bushels of stone-coal mined ; the number of persons engaged in mining stone-coal, and the average rate of wages paid; the number of tons of iron ore mined; the number of persons engaged in mining iron ores, and the aver- age rate of wages paid; the number of bushels of salt manu- factured; the number of gallons of petroleum produced; the number of barrels of lime made; the number of barrels of water cement; the number of gallons of stone-ware made. Wages. The number of adult male persons engaged in each of the mechanic arts, and the average monthly or daily wages of each, as the fact may be; the number of common laborers, and the average daily wages of each; the number of common farm laborers, and the average monthly wages of each; the average monthly wages paid to clerks and salesmen and sales- women ; the average monthly wages paid to book-keepers. Investments. The amount of United States bonds owned; the amount of legal tender notes or moneys exempt from taxation; and the amount of state bonds or certificates. Social. The number of marriages between persons related to each other by blood, and the degree of such relationship ; the num- ber of persons born with imperfect senses or idiotic, and how many such persons are the offspring of parents related to each other by blood; the number of houses of prostitution and as- signation, and the number of prostitutes. [65 v. 64,$1; 66 y. 801, § 1; 74.v. 177, §.10.] Src. 1523. The assessor shall make return of all the pre- ceding statistics to the county auditor at the same time he returns the list of personal property for taxation; and the a -*. ee ey ee eee eee 23 county auditor shall make return to the auditor of state on or before the first day of August, annually, of all statistics re- turned to his office. [68 v. 95, § 2.] Sec. 1524. If any assessor shall neglect or refuse to make out and return statistics, as herein required, he shall forfeit and pay to the state any sum not more than one hundred dol- lars nor less than twenty dollars, to be recovered by action, which shall be brought by the prosecuting attorney on the re- quest of the auditor of state; and the amount recovered, less the prosecuting attorney’s‘fee of ten per centum, shall be paid into the state treasury to the credit of the school fund. [68 y. 95, § 2.] ; Sec. 1525. Any person, company, or corporation, who shall refuse to make out and deliver a statement of the facts, or of any of them herein required, shall forfeit and pay to the state any sum not more than one hundred dollars nor less than fifty dollars, to be recovered and paid as in the next pre- ceding section provided as to penalty on an assessor. [66 vy. 351, § 2.] Penalty on assessor for not making out and re- turning statis- tics. Penalty on persnos for refusing to make state- ments. REVISED INSTRUCTIONS TO COUNTY AUDITORS AND PERSONAL PROPERTY ASSESSORS. OFFICE OF THE AUDITOR OF STATE, CotumBus, Onto, 1889. The codified tax law, which embodies in one act all the provisions that had here- tofore been contained in various acts or supplements, is to be found in the preceding ages, and under which personal property, moneys, credits and effects are to be assessed or taxation for the year 1889. There are included, also, certain acts relating to statistics. This codified law does not essentially differ from the former acts upon the subject, but some changes in the law, and the decision of the Supreme Court in the case of Ohio Candle Company vs. Sebastian, Treasurer (27 O. S. 459), require important changes in these “Instructions,” and also in the “Tax Notices” and “Rules for Valuing Personal Property.” Y County Auditors and Personal Property Assessors are directed to give earnest atten- - tion to these revised “Forms and Instructions.” The object in view has been to have these important papers to conform exactly to the law, as interpreted by the Supreme Court, and also by material changes in the text and arrangement of the “Tax Notice and Kules” to enable the tax-payers to understand clearly both their duty and privileges under the law. It will be seen that items 7 and 12 of the tax notice have been sub- divided, and it is required of assessors and county auditors to see that these values are separately entered in the first column, as the form of the notice provides, the aggregate amount being entered in the second column. The blanks heretofore issued by some of the County Auditors as aids to merchants in making up their merchandise returns under item ten (10) have been the means of mis- leading some manufacturers to whom they have been sent, as the same rule does not apply to both. If, therefore, it shall be thought desirable to continue the use of the Merchants’ blanks, I deem it best to direct that a Manufacturers’ blank shall also be issued, conform- ing to the requirements of the law as regards the returns of “ Manufacturers’ stock” or raw material, as now understood, and that these blanks shall be plainly headed “Form fer Merchants’ Merchandise Return” and “Form for Manufacturers’ Return under part of item 12 of Tax Notice.” The spirit and intent of the law can be readily understood if carefully studied, and to this I earnestly invite your attention. It will be found that the object, spirit, and intent of the law is, that all property, rights, credits, moneys and effects (except only such as are especially exempted by law, or shall have been declared not taxable by the Supreme Court while in possession of the Manufacturer), shall be assessed for taxation at their true value in money. The attainment of this result depends, primarily, and in a large measure, upon the manner in which the auditors and assessors discharge their duties. ° THE OATH OF THE PARTY LISTING PROPERTY. The law requires all statements of personal property to be made under oath or affirmation, and like any other oath or affirmation made in pursuance of law, the statement must be true according to the best of the knowledge and belief of the affiant, or he is guilty of perjury. The oath must be administered to the party by the assessor, or some other officer authorized by law to administer oaths. The mere signing the jurat or certificate by the officer (as has been the custom with some assessors) is not administerin the oath. The oath must be administered precisely as in other cases of affidavits raquited ; 25 by law, and when the party presents his list, in due form, and properly sworn to, the assessor, if the latter is satisfied of its correctness, may accept and return it to the County Auditor. But if the assessor believes the party has committed an error or made a false return, he should inform the party of it, and if satisfactory explanation or correction be not made, he should make report of the facts, in writing, to the County Auditor, that he or the Board of Equalization may correct the return. Section 1521 of the Revised Statutes, as amended April 8th, 1880, subjects the asses- sor to a penalty of not less than fifty nor more than two hundred dollars for every neglect of duty under this section. [See O. L- 77 v. 135, pages 21 and 22 of this pamphlet. ] EVADING TAXATION. It has become notorious that many persons seek to evade their share of taxes by any ‘means available to them in not making full return of their taxable property—especially in the 16th item of the tax list, by investing their taxable property or moneys in non- taxable securities a short time previous to the day when taxes become a lien, or by creat- ing a debt in purchasing such non-taxable bonds or securities, and deducting it from their credits, This is not only evasion, but is strictly forbidden [See Sec. 2737, page 8, of this pamphlet.] The assessor should exercise his utmost vigilance, not only in this, but in all cases where he has reason to suspect evasion. REFUSING OR NEGLECTING TO LIST OR TO SWEAR. If the party required to list shall refuse or neglect to list or refuse or neglect to swear, to the number and value of all the items (except the first nine enumerated, to the number of which he is required to swear), the assessor must return as to the whole amount, “ Refused to list” or “ Refused to swear,” as the case may be. In either case the assessor must mhake the return from the best information he can obtain, and the auditor must add fifty per cent. to the amount returned by the assessor. [See Sec. 2755.] NONE BUT SWORN STATEMENTS VALID. The assessor cannot lawfully accept any statement not sworn to in the manner above pointed out. It is the duty ef the assessor, when he collects the notices previously left, to demand the oath of the party to his statement. If the party refuse or evade the oath, the assessor must make the assessment himself, and return the party as refusing to swear, although the party furnish a full wnsworn statement. PARTIES ABSENT FROM HOME, ETC. If the party be absent when the assessor shall call for the list, or sick, and unable to make the proper return, the assessor must make up his list and return the party absent or sick, as the case may be. Parties sometimes make up their lists, depart from home, and leave them for the assessor without swearing to them. Such lists cannot be.received as lawful returns. They may serve as more or less valuable information to the assessor in making up the return, according to the character of the party for integrity and honor. But the assessor is not legally bound to be governed thereby, and must not hesitate to alter or modify them as his information and judgment may dictate. EXEMPTIONS ALLOWED BY LAW. The following personal property is expressly exempt from taxation by our tax laws, to-wit: All such property owned by the State or United States, or any public college or academy buildings, moneys, and credits owned by any institution of public charity and used solely for the support of such institution; all buildings owned by any county, and used for holding courts, or jails or county offices and buildings owned by any county, township, or town, used exclusively for the accommodation of the poor; all buildings, fire-engines, and implements used for the extinguishment of fires, owned by any town or fire company therein ; all public school-houses, and churches used exclusively for public wor- ship, with the books and furniture therein; all market houses, city, town, and township halls, and water-works, machinery, and fixtures, owned by any town or city, and used for conveying water to such town or city (buildings may be personal property, and are there- fore included in the list); all funds raised and set apart for the purpose of building monuments to the fallen soldiers of this State, and all monuments or monumental build- ings when erected; and each individual who is the actual bona fide owner of personal prop- 26 erty may hold an amount thereof exempt not exceeding fifty dollars in value. But it must be noted that it is only the actual bona fide owner of property who is entitled to this ex- emption of fifty dollars. The owner cannot nominally and formally place fifty dollars’ worth of his property in the hands of one or more of his children or friends for the pur- pose of evading taxation, and return the remainder. Such a return is false and fraudulent, and subjects the party to all the penalties of a false return, among which is the payment of © double taxes. EXEMPTIONS BY OTHER LAWS OF OHIO. By common consent and contemporaneous construction of our tax laws, the necessary wearing apparel, designed for the exclusive use and wear of an individual, or his or her family or dependents, and all articles of food actually provided and on hand for the present use and support of the owner or family, are not regarded as objects of taxa- tion. But this must be confined within very narrow limits. Food actually provided does not embrace live animals, grain in the bin or stack provender for animals, or any such things, but simply the flour, bread, meat, fruit, etc., provided and on hand for the necessary present use of the family. Clothing or apparel does not include cloth, wool, yarns, or other goods on hand, which are intended to be used at some future time, but the necessary clothing of the family actually made up for present use. PROPERTY DECLARED NOT TAXABLE BY THE SUPREME COURT WHILE IN THE POSSES- SION OF THE MANUFACTURER “Manufacturers are not required to include in their statement any manufactured or partly manufactured articles, nor the value of the raw material which has been changed or converted into the same, unless such manufactured or partly manufactured articles oe a on hand one year or more previous to making out such statement.” [27 O. -, 459. : : EXEMPTIONS BY THE LAWS OF THE UNITED STATES. United States bonds, treasury notes, one-year certificates and certificates of deposit in the United States treasury, or sub-treasury, and other obligations of the United States, including United States notes, or greenbacks,* are exempt from taxation; but this does not include national bank bills. These last are obligations of banks, and taxable the same as gold and silver coin. Deposits with banks or persons, subject to draft on demand, are taxable as money—if payable on time, they are taxable as credits; and in either case they are taxable, though the bills deposited were greenbacks. WHAT PERSONAL PROPERTY IS TO BE LISTED. All tangible things (not a part of real estate), all rights, interests, credits, moneys, and effects, investments in bonds, stocks, joint stock companies, or otherwise, are personal property under our tax laws, and must be returned for taxation by the proper party, unless embraced in some of the classes of exempted or non-taxable articles above specified. This would seem to be all that is needful to be said on this subject; yet, to avoid mis- conception and error in a matter so vital to the public interests, I will add that the fol- lowing items of property, to-wit, all bonds and other evidences of indebtedness, of any city, county, town, township, railroad, telegraph, express, or insurance company, or other corporation or company, whether in or out of this Stale and the stock of any State or local bank, railroad, telegraph, express or insurance company, or other corporation or com- pany out of this State, as well as the bonds and stocks of this State, except those specifically exempted by some statute of the State or any other State, Territory, or foreign govern- ment, must be returned for taxation by the owners, resident of Ohio, with their other moneys, credits and investments. STOCKS NOT TO BE LISTED BY THE HOLDERS. Shares of stock in banks, railroads, and other companies, in Ohio, are to be omitted in the returns of the holders, because the officers and agents of these companies are re- quired by law to make the proper returns for taxation of their companies, and these returns embrace both the capital and the means of the company. In such cases the last clause of section 2746 exempts the holder of the shares from making return thereof for taxation, except the holders of stock or shares in Building Associations are required to list such stock or shares individually, and are to be treated as “credits” in the hands of the individual owner. (See section 3835, on page 13 of this pamphlet.) “See section 2737 of Tax Laws, page 8. wae 27 But this does not apply to shares in companies or corporations outside of the State of Ohio, except National banks, the shares in which are taxable only in the State in which the banks ar located. The words “other companies” embrace all kinds of corperations or associations, the officers of which are required to return their taxable assets, of whatever character, at the value thereof, to the auditor of the county (a). ; PROPERTY SOLD, BUT REMAINING IN THE HANDS OF THE VENDOR. Possession is prima facie evidence of the ownership of personal property; but if there has been a valid contract of sale, and the property has been designated, separated from the seller’s other property, and set apart for the purchaser, the ownership is trans- ferred from the seller to the purchaser ; and if the property remains in the possession of the seller, he holds it only as bailee or agent of the purchaser, and must list it as such im the name of the purchaser, and list the money or other property received for it or the claim for amount or balance due or to be paid for it in his own name. : MONEYS. _ _ Under the tax laws of Ohio and the laws of the United States, all gold and silver coin, bank notes, and deposits with banks or person, payable on demand, are moneys, and must be returned as such, whether in National bank notes or greenbacks. CREDITS. The term credits is defined in our tax laws to mean the excess of all legal claims or demands due, or to become due, to the party required to make return, whether for money, labor, services, or other valuable things, including deposits on time, in or out of this State, over and above the aggregate amount of legal bona fide debts owing by such party. A claim payable in money must be listed at the full sum named in the contract, unless the obligor is insolvent, or for some reason the full amount cannot be collected, in which case it must be listed at such amount as the party listing honestly believes can be collected on it. If payable in anything other than money it must be listed at the fair market value of such thing. Moneys must be returned by parties residing in Ohio, whether it be in their possession or on deposit, or in care or transitu, either in or out of the State; and credits must be listed, no matter where the evidence of the claim may be, or where the debtor or obligor may reside. Debts can only be deducted from credits. If, therefore, the party owes debts, and has no credits, he cannot deduct the amount of his debts from his moneys, or the value of any other items of his return; so, if his debts exceed his credits, he can deduct an amount of his debts equal to his credits from such credits, and thus avoid any return of credits; but he cannot deduct the balance of his debts from anything else. The following quotation from the statute (section 2730) will show that all kinds of debts cannot be deducted, even from credits: “But in making up the sum of such debts owing, there shall be taken into account no obligation to any mutual insurance company nor any unpaid subscription to the capital stock of any joint stock oompany; nor any subscription for any religious, scientific, literary, or charitable purpose; nor any acknowledgment of any indebtedness, unless founded on some consideration actually received, and believed, at the time of making such acknowledgment, to be a full consideration therefor; nor any acknowledg- ment of debt made for the purpose of diminishing the amount of credits to be listed: for taxation ; nor any greater amount or portion of any liability as surety that the person required to make the statements of such credits believes that such surety is, in equity, bound and will be compelled to pay, or contribute, in case there be no securities; pro- vided, that pensions receivable from the United States shall not be held to be credits; and no person shall be required to take into account in making up the amount of credits a greater portion of any credits than he believes will be received or can be collected, or any greater portion of any obligation given to secure the payment of rent than the amount that shall have accrucd on any lease and remain unpaid.” Neither can debts created by the purchase of non-taxable bonds, or any contract for such purchase be de- ducted in returning credits. (b). (a) In the case of Bradley et al. v. Bauder (36 Ohio State Reports), the Supreme Court— {eld: 1. By the provision of the act of May 11, 1878 (75 O. L., 436),an owner residing in Ohio, of shares of stock in a foreign corporation, is required to list the same for taxation, notwithstanding the capital of the corporation is taxed in the State where the corporation is located. 2. The provisions of said act subjecting such shares of stock so owned to taxation in this State are not in conflict with the Constitution. This case is explanatory of Sec. 2746, R. S—Auditor of State. (b) In the case of A. B. Payne v. M.G. Watterson, treasurer (87 O,S.121), the Supreme Court held : Under title 13 of the Revised Statutes relating to taxation, a person required to list property is not authorized to deduct his debts from his investments in bonds as therein defined, and to return the excess only for faxation. ‘ 28 ‘ Say fauna ater BONDS, ETC. Particular attention is called to section 2737. (See page 8.) MERCHANTS AND MANUFACTURERS. The property to be included in the statement of merchants’ stock includes much more than‘is generally comprehended in the term “merchandise.” Section 2740 defines the person who shall be held to be a merchant, and what property is to be listed as merchants’ stock, and prescribes the rule for estimating the value thereoi. Under this head is included the stock of all persons who purchase and sell goods, grocerics, pro- visions, lumber, grain, pork, flour, drugs, fuel, etc., and of all persons who deal in wheat, corn, etc., etc. Itis not material whether the owner of the merchandise resides in this State or out of the State. If the business is carried on in this State by a person who resides in another State, his property or merchandise in this State is subject to taxation. Under the term “manufacturers” are included all persons who manufacture articles of wool, cotton, hemp, leather, iron, copper, lead, wood, stone, etc., etc., and owners of forges, foundries, flouring-mills, oil-mills, paper-mills, saw-mills, soap and candle fac- tories, merchant, tailors, shoemakers, blacksmiths, coopers, saddlers, hatters, cabinet makers, etc., ete. The property to be returned in the statement of “Manufacturers’ Stock,” as ap- proved by the Supreme Court, is the monthly average value of the material of every kind purchased, received, or held for the purpose of adding to the value thereof *by any pro- cess or operation of manufacturing, rectifying, refining or combining—and such manu- facturers’ material is subject to taxation only so long as it is held in the same condition in which it was purchased or received. While it is in that unchanged condition it is taxable _as “Manufacturers’ Stock.” The manufacturer must also, at the same time, list as a separate and distinct item, at their fair cash value (not average value), all manufactured or partly manufactured articles which have been on hand one year or more previous to date of listing and the value of all tools and implements owned or used by such manufacturer, and of all en- gines and machinery used, or designed to be used, in his business, except such as have been appraised as part of some tract or parcel of real estate. Mistakes are frequently committed in adopting a false mode of arriving at the value of the property to be returned as merchants’ and manufacturers’ stock. Some persons have supposed that by adding together the whole amount of merchants’ purchases during the year, and dividing the sum by twelve, they would find the proper amount to return to the assessor for taxation. This is an error. The true mode of complying with the law is to take the amount in value on hand, as near as may be, in each month of the next preceding year in which such merchant or manufacturer has been engaged in busi- ness, adding together such amounts, and dividing the aggregate amount thereof by the number of months that such person has been engaged in business, duriug the preceding year. Thus, if he has been in the business during the whole of the preceding year, he must put down the amount on hand in each month (to be estimated as near as may be), making twelve sums, which he will add up, and divide the amount by twelve, which will give the average amount on hand during the year. So, if he has been in business a less number of months than twelve, he will proceed in like manner, dividing the amount by the number of months in each case, the true average will be found, and if he shall have been in business but one month, or less, previous to the day preceding the second Mondayvof April, the whole amount of this stock is the average to be listed. EXAMPLES. The first example following will show the process in detail for merchants to make up their Merchandise Return under item 10 of the Tax Notice. The second example following is for the use of Manufacturers in making up their “Manufacturers’ Returns” under part first of item 12 of the Tax Notice. A careful observance of these forms on the part of Merchants and Manufacturers will no doubt aid them much in making up their returns in accordance with the spirit and intent of the law. ‘ Eee 29 r Form ror Mercuants’ MercHanpisE Return, “Item 10,” or THE Tax Notice. This form is intended merely as an aid to the merchant in making up his return under item 10, and when the net amount has been thus arrived at, it is to be entered as the taxable value for item 10 of-the Tax Notice. Monthly average value of Merchandise, as shown by the books and accounts Of.....sccreceseaceeere Setddadeawctss scbbigeess , subject to taxation by the laws of the State of Ohio. Year. | Month. Stock. Dollars. | Dollars. Dollars. ADIL, cuss ROR TLR INA wae dete’, of duns pameadguvenle pant to tbees aie 1,000 00 BCT Gerson PUPOCH INC aceadtccialeh onatevacecccensshe? Toaetacretenne 500 00 1,500 00 sake SP PAM ANI Cabanas UT avs vines cosoegn oe 800 00 WGA DEGUB Ls antics. ishceed ch gasscd Joatvcese 160 00 640 00 ; pore (Sia 860 00: Balance On and sei casect ede ac s0t dy acaneshods oats 860 90 MAY Ka 3.00 ERC MEMEO DS Satatesss icy aresscua dk tne nated cca bo cuces oie 800 00 1,660 00 elie vest Sas ea eavnre ce Gevenes Q 5 Re HOTOIRICES OH ETUGHLL (GTTIE 5k ca ssecasteubomve toca dacun eves agate uns vucaga ioe seieaRe Aue saeaeme Real property and land............. Bi diy Ledielidiay asian ax tan Se vce hike See aoa eanet aah thse ee eee CRG The 10 /DONAS vance seisgcnacciees seep dies Sect Me ade ih is eihgwisi 9 aah viele as ae pag ee Investments in stocks...............068 fects: Rau reeeaa ss hepwes gue eeaaee Sieiipeon ac’ viteeeee eae POPPE PEO DOILY cup cwncasdscnesesecadscecnoasscecs eraundace A OM Pe ery See ee ee eeaheereae ae Money or moneys........ Sees adinn . cn cicos dais oisinenedcensnneincdavenes uses ncecenctesaenee cerned Manufacturers must list all articles used in manufacturing, refining, ete...........100 And all manufactured articles on hand, engines, tools, CtC.......ssccccceccessssseseseeenseeees By merchants or manufacturers commencing business after the day preceding the second Monday of April....... BRS cee Sr atnomeryeaomateaacen's - Corporations generally : their returns ............. FEE CRORE OR ROTE ON et Cee Ea eer rt Foreign insurance companies: returns by their agents..........cscscccscsseccensseeeeeeeeceees In whose name property to be listed: but stock in companies whick make return of capital not to be listed by shareholder..............000ce000- seas Yok riasaaets heap wives Gch OETA ESTEE EG CaP pI A EO ro eR Notice and forms to be given by assessOrs.........sesssesesssssesecsesesers SMa DUBLON DG HEPA Wa GALI cca) sicuias340ihhvesdrigs yale caseeh aadasvsedptsconeseentiartedaowane County auditors shall assemble and instruct assessors and furnish them blanks........ Beemer ecreearre BRAl) Malem tHe Ist 0.0 cies dsessocehscovscvonsesosencesdncassnoenacocdacssesareiens Upon what information the assessor shall act............ccecceuceeeeees Warp isitapaheteansoan rata When persons may make return after the assessor has made return for them............ Assessors to assess real estate and new structures not before assessed........ccceeqreeeceeee eee eee eee eee ey SOOO OMMDATARRRRAUAMANAN TH DAR m OO OD ~ OD 09 _ Se a = a =) ea Www bd vo 13 a ww eo tout er Mt ser NN *, 4 4 aS te scad Penalty for misconduct of district, township, or ward assessOr ..........ccess ceeeeeeeeeeees Plats of new towns or additions to be ees a to auditor for assessment............00. -) Compensation: of assessors, and. how paid........cc.ccrsetacbsadaessobuetteswadesstanyuchetunie seat Additional statistics to be obtained by assessors ..........cccascsecccneconscesennseneescosseenees - Nou-taxable bonds, etc., attention called: to... ,.........c.seneveeadlestestedeant sacs ee i any MRM And return for deduction structures destroyed by fire, flood, or otherwise, that have beén ABER. ba! acsscscsactieweddrweestssers tacts ew ane ae Dogs shall: be Visteds: 5.15... lngsacvstsasdnuscantevnpasende bagebseeaiwsgye Ral aos io eae * Returns to bs made by the agsessor...4, 5. :..c0s s.esedvucy stad adievsiendincacansetaeivetae Gita nto nae Credits, what they are’and how listed... J... s.ss2sn0] eatseguanquees pun en teeatehee eee amaTen Merchants, manufacturers, cattle- dealers, etc., how they shall list............c2....006 28) . 200 su Examples showing method of arriving at average value............00cc008 28, 29, 30, 31, 32 Time'at' which liability for taxes: attaches | ...:2..:,s a % i _ re $ o 4 Re 2 x + _ ox “ % ( + ; : : ‘ ! - 3 a s > ; ™j = . ' ¢ i y; eu i ; ; < 4 3s ’ er eee te as Dean t i ae : 7 e ‘ e yee / } eed € " a, “ ve . Sig : a ee ate 4 re = a st i va 4 . : ¥ 5 ' - . \ 4 - put _ at ee « ; SU ~ AZ 4 * ’ { ‘ GAs 2 é 02 a 7 . a