risii'. 
 
 TAX LAWS 
 OF OHIO 
 
 AS CODIFIED AND 
 aie FOR 1912 
 
 GENERAL CODE 
 
 SO FAR AS THE SAME RELATE TO 
 THE ASSESSMENT OF PERSONAL 
 PROPERTY BY TOWNSHIP AND WARD 
 
 ASSESSORS 
 
 TO WHICH IS APPENDEL REVISED IN- 
 
 STRUCTIONS TO COUNTY AUDITORS 
 
 _ AND PERSONAL PROPERTY ASSESSORS 
 FOR THE YEAR 1912 
 
 BY THE AUDITOR of STATE 
 
Of lo, & ws Ss ta tutes etc. 
 Mi — ato aa 
 
 ‘The 
 Tax Laws of Ohio 
 
 AS CODIFIED AND REVISED FOR 1912. 
 GENERAL CODE. 
 
 SO FAR AS THE SAME RELATE TO 
 
 . Assessment of Personal Property 
 
 By ToOwNSHIP AND Warp ASSESSORS, TO WHICH IS APPENDED 
 REVISED INSTRUCTIONS TO CouNTY AUDITORS AND PERSONAL 
 PROPERTY ASSESSORS, FOR THE YEAR 1912. 
 
 By the Auditor of State 
 
 CoLumBus, O.: 
 Tue F. J. Heer Printine Co 
 1912 
 
Forms and 
 instructions 
 for county 
 auditors. 
 
 SECTION 257. The auditor of state shall prepare and 
 transmit to the auditors of the several counties such forms 
 of returns to be made by them to his office, and such in- 
 structions as he deems conducive to the best interests of 
 the state upon a subject affecting the state finances, or the 
 construction of any statute, the execution of which de- 
 volves in part upon county auditors, and affects the inter- 
 ests of the state. County auditors and all local officers — 
 shall observe and use such forms and obey such instruc- 
 tions, CR. 92/166.) 
 
DEFINITIONS. 
 
 SECTION 5320. The word “person” as used in this 
 title, includes firms, companies, associations and corpora- 
 tions; words in the singular number include the plural 
 number, and words in the plural number include the singu- 
 lar number; and words in the masculine gender include the 
 feminine and neuter genders. (R. S. Sec. 2730.) 
 
 SECTION 5321. The terms “personal tax” and “‘tax on 
 personal property” as so used, include all tuxes, excepting 
 only the tax upon real estate specifically as such. (R. S. 
 Sec. 2860. ) 
 
 SECTION” 5322. The terms “real property” and 
 “land” as so used, include not only land itself, whether 
 laid out in town lots or otherwise, with all things con- 
 tained therein but also, unless otherwise specified, all 
 buildings, structures, improvements, and fixtures of what- 
 ever kind thereon, and all rights and privileges belonging, 
 or appertaining thereto. (R. S. Sec. 2730.) 
 
 SECTION 5323. The term “investment in bonds” as 
 so used, includes all moneys in bonds, certificates of in- 
 debtedness, or other evidences 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 them- 
 selves or others. (R. S. Sec. 2730.) 
 
 SECTION 5324. The term “investment in stocks” as 
 so used, includes all moneys invested in the capital or 
 stock of a bank whether incorporated under the laws of 
 this state or the United States, or an association, corpora- 
 tion, joint stock company, or other company, the capital 
 or stock of which is or may be divided into shares, which 
 are transferable by each owner without the consent of the 
 other partners or stockholders, for the taxation of which 
 no special provision is made by law, held by persons re- 
 siding within this state, either for themselves or others. 
 
 (Ri Saoecs: 2730.) 
 
 ce 
 
 SECTION 5325. The term “personal property” as so 
 used, includes first, every tangible thing being the subject 
 of ownership, whether animate or inanimate, other than 
 money, and not forming part of a parcel of real property, 
 as hereinbefore defined; second, the capital stock, undivided 
 
 Bey axl. 
 
 Meaning of 
 **Der- 
 
 “Personal 
 baxter 
 
 “Real prop- 
 > and 
 
 “Investment 
 in bonds.” 
 
 “Investment 
 in stocks.”’ 
 
 “Personal 
 property.” 
 
“Money” or 
 “moneys,” 
 
 “Credits.” 
 
 4 
 
 profits, and all other means not forming part of the capital 
 stock of every company, whether incorporated or unincor- 
 porated, and every share, portion, or interest in such stocks, 
 profits, or means, by whatsoever name designated, inclusive 
 of every share or portion, right, or interest either legal or 
 equitable, in and to every ship, vessel, or boat, of what- 
 soever name or description, used or designed to be used 
 either exclusively or partially in naviguting any of the 
 waters within or bordering on this state, whether such 
 ship, vessel, or boat is within the jurisdiction of this state 
 or elsewhere, and whether it has been enrolled, registered, 
 or licen’sed at a collector’s office, or within a collection dis- 
 trict in this state, or not; third, money loaned on pledge 
 or mortgage of real estate, although a deed or other in- 
 strument may have been given for it, if between the parties 
 thereto it 1s considered as security merely. (R. S. Sec. 
 
 2730.) 
 
 SECTION 5326. The term “money” or “moneys,” as 
 so used, includes any surplus or undivided profits held by 
 societies for savings or banks having no capital stock, gold 
 and silver coin, bank notes of solvent banks, in actual pos- 
 session, and every deposit which the person owning, holding 
 in trust, or having the beneficial interest therein, is en- 
 titled to withdraw in money on demand. (R. S. See. 
 
 2730. ) 
 
 SECTION 5327. The term “credits” as so used, means 
 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 the state, other than such as are held to be 
 money, as hereinbefore defined, when added together, es- 
 timating 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. In making up the sum of such 
 debts owing, there shall not be taken into account an ob- 
 ligation to a mutual insurance company, nor an unpaid sub- 
 scription to the capital stock of a joint stock company, nor 
 a subscription for a religious, scientific, literary, or char- 
 itable purpose; nor an acknowledgement of indebtedness, 
 unless founded on some consideration actually received, and 
 believed at the time of making such acknowledgement to 
 be a full consideration therefor; nor an acknowledgement 
 made for the purpose of diminishing the amount of credits 
 to be listed for taxation; nor a greater amount or portion 
 of a liability as surety, than the person required to make 
 the statement of such credits believes that such surety is 
 in equity bound, and will be compelled to pay, or to con- 
 tribute, in case there are no securities. 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 
 
3 Br cter portion of any ape : ) * 
 16 ves ah Be tebebed: or can be collected, or a hpi 
 ter portion of an obligation given to secure the pay- a ) eee 
 ent of rent than the amount that has accrued on any ” mae 
 se and remains unpaid. — (RR. SHO ee e730: eS Rae 
 
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Property 
 subject to 
 taxation. 
 
 When public 
 lands be- 
 come taxable. 
 
 Lands held 
 by religious 
 society, etc., 
 under lease 
 of more than 
 fifteen years 
 subject to 
 taxation. 
 
 Collateral 
 Inheritance 
 tax. 
 
 PROPERTY SUBJECT TO] TAX Aan: 
 
 SECTION 5328. All real or personal property in this. 
 state, belonging to individuals or corporations, and all 
 moneys, credits, investments in bonds, stocks, or otherwise, » 
 of persons residing in this state, shall be subject to taxa- 
 tion, except only such property as may be expressly ex- 
 empted therefrom. Such property, moneys, credits, and 
 investments shall be entered on the list of taxable property 
 dss prescribed in: this*title; “CR: Spee, 227912) 
 
 SECTION 5329. All tracts of land set apart for school 
 or ministerial purposes, and sold by and under authority 
 of law, and all lands which are hereafter sold by the 
 United States, shall be subject to taxation as other lands 
 in this state immediately after such sale. School or min- 
 isterial lands shall not be sold for taxes until the purchase 
 money therefor is fully paid, but shall be returned as de- 
 linquent, and continue on the duplicate, with the taxes of 
 each year charged thereon, and added to the tax and pen- 
 alty due when they became delinquent, until payment is 
 made, by the purchaser or his assigns, of such purchase 
 money, with the tax and penalty, or the lands are resold by 
 the county auditor, pursuant to the laws provided for the 
 sale of such lands. (R. S. Sec. 2731.) 
 
 SECTION 5330. All lands held under lease for a term 
 exceeding fifteen years, and not subject to re-valuation, be- 
 longing to the state, a municipal corporation, religious, 
 scientific or benevolent society or institution, whether in- 
 corporated or unincorporated, or to trustees for free edu- 
 cation only, and school and ministerial lands, shall be con- 
 sidered for all purposes of taxation as the property of the 
 person or persons holding them, and shall be assessed in 
 their names, CR. Sv Sec. 2733.) 
 
 COLLATERAL INHERITANCES. 
 
 _ SECTION 5331. All property within the jurisdiction of 
 this state, and any interests therein, whether belonging to 
 inhabitants of this state or not, and whether tangible or in- 
 tangible, which pass by will or by the intestate laws of this 
 state, or by deed, grant, sale or gift, made or intended to 
 take effect in possession or enjoyment after the death of the 
 grantor, to a person in trust or otherwise, other than to or 
 for the use of the father, mother, husband, wife, brother, 
 sister, niece, nephew, lineal descendant, adopted child, or 
 
7 
 
 person recognized as an adopted child and made a legal 
 heir under the provisions of a statute of this state, or the 
 lineal descendants thereof, or the lineal descendants of an 
 adopted child, the wife or widow of a son, the husband of 
 the daughter of a decedent, shall be liable to a tax of five 
 per cent of its value, above the sum of two hundred dollars. 
 Seventy-five per cent of such tax shall be for the use of the 
 state, and twenty-five per cent for the use of the county 
 wherein it is collected. All administrators, executors and 
 trustees, and any such grantee under a conveyance made 
 ‘during the grantor’s life, shall be liable for all such taxes, 
 with lawful interest as hereinafter provided, until they 
 have been paid, as hereinafter directed. Such taxes shall 
 ‘become due and payable immediately upon the death of 
 the decedent and shall at once become a lien upon the 
 property and be and remain a lien until paid. (94 v. IOI 
 
 § 1.) 
 
 SECTION 5332. The provisions of the next preceding 
 section shall not apply to property, or interests in prop- 
 erty, transmitted to the state of Ohio under the intestate 
 laws of the state, or embraced in a bequest, devise, transfer 
 or conveyance to, or for the use of the state of Ohio, or 
 to or for the use of a municipal corporation or other po- 
 litical subdivision thereof for exclusively public purposes, 
 -or public institutions of learning, or to or for the use of 
 an institution in this state for purpose only of public 
 -charity or other exclusively public purposes. The prop- 
 erty, or interests in property so transmitted or embraced in 
 such devise, bequest, transfer or conveyance shall be ex- 
 empt from all inheritance and other taxes while used ex- 
 clusively for any of such purposes. (94 v. Ior § 1.) 
 
 SECTION 5333. When a person bequeaths or devises 
 property to or for the use of father, mother, husband, wife, 
 ‘brother, sister, niece, nephew, lineal descendant, adopted 
 child, the lineal descendant of an adopted child, the wife 
 -or widow of a son, or the husband of a daughter, during 
 - life or for a term of years, and the remainder to a col- 
 lateral heir, or to a stranger to the blood, the value of the 
 prior estate, shall be appraised, within sixty days after 
 the death of the testator, in the manner hereinafter pro- 
 vided, and deducted, together with the sum of two hun- 
 dred dollars, from the appraised value of such property. 
 
 LODey 4:70 .§ <2..) 
 
 SECTION 5334. When a decedent appoints one or more 
 executors or trustees, and instead of their lawful allowance 
 makes a bequest or devise of property to them which would 
 otherwise be liable to such tax, or appoints them his residu- 
 ary legatees, and said bequests, devises, or residuary legacies 
 exceed what would be a reasonable compensation for their 
 Services, such excess shall be liable to such tax, and the 
 
 Exemptions. 
 
 Appraisal 
 and dcduction 
 of property 
 not liable. 
 
 When com- 
 pensation of 
 executor, 
 
 trustee, 
 liable to 
 tax. 
 
 ete., 
 
Payment; 
 proceedings 
 for collec- 
 tion. 
 
 Deduction of 
 collection of 
 tax by ad- 
 ministrator, 
 ete. 
 
 Deduction 
 and payment 
 of tax 
 
 upon certain 
 legacies, 
 
 Retention or 
 collection of 
 tax upon 
 certain leg- 
 acies, 
 
 Sale of prop- 
 erty for pay- 
 mentot tax, 
 
 g i ~ 
 
 probate court having jurisdiction of their account shall fix 
 such compensation. (go v. 15 § 3.) 
 
 SECTION 5335. Taxes imposed by this subdivision of 
 this chapter shall be paid into the treasury of the county 
 in which the court having jurisdiction of the estate or 
 accounts is situated, by the executors, administrators, trus- 
 tees, or other persons charged with-the payment thereof. 
 If such taxes are not paid within one year after the death 
 of the decedent, interest at the rate of eight per cent shall 
 be thereafter charged and collected thereon, and if not paid 
 at the expiration of eighteen months after such death, 
 the prosecuting attorney of the county wherein said taxes 
 remain unpaid, shall institute the necessary proceedings to. 
 collect the taxes in the court of common pleas of the 
 county, after first being notified in writing by the probate 
 judge of the county of the non-payment thereof. The pro- 
 bate judge shall give such notice in writing. If the taxes 
 are paid before the expiration of one year after the death 
 of the decedent, a discount of one per cent per month for 
 each full month that payment has been made prior to the 
 expiration of the year, shall be allowed on the amount of 
 such taxes. (QI v. 170 § 4.) 
 
 SECTION 5336. An administrator, executor, or trustee, 
 having in charge or trust, property subject to such law, 
 shall deduct the tax therefrom, or collect the tax thereon 
 from the legatee or person entitled to the property. He 
 shall not deliver any specific legacy or property subject to 
 such tax to any person until he has collected the tax there-~ 
 
 Sai (OO Tis he } 
 
 SECTION 5337. When a legacy subject to such tax is: 
 charged upon or payable out of real estate, the heir or de- 
 visee, before paying it, shall deduct the tax therefrom and 
 pay it to the executor, administrator, or trustee, and the 
 tax shall remain a charge upon the real estate until it is. 
 paid. Payment thereof shall be enforced by the executor, 
 administrator, or trustee in like manner as the payment. 
 of the legacy itself could be enforced. ~ (go v. 16 § 6.) 
 
 SECTION 5338. If such legacy is given in money to a 
 person for a limited period, such administrator, executor: 
 or trustee shall retain the tax on the whole amount. [i it is. 
 hot in money, he shall make an application to the court 
 having Jurisdiction of his accounts to make an apportion- 
 ment, if the case require it, of the sum to be paid into his 
 hands by such legatee on account of the tax and for such. 
 further order as the case may require. (90 v. 16 § 7.) 
 
 SECTION 5339. Administrators, executors and trustees. 
 may sell so much of the estate of the deceased as will en-. 
 able them to pay said tax in like manner as they are em-- 
 powere:l to do for the payment of his debts, (90 v.16 § 8.) 
 
2 
 
 SecTION 5340. Within ten days after the filing of 
 the inventory of every such estate, any part of which may 
 be subject to a tax under the provisions of this subdivision 
 af this chapter, the judge of the probate court, in which 
 such inventory is filed, shall make and deliver to the county 
 auditor of such county a copy of the inventory; or, if it 
 can be conveniently separated, a copy of such part of the 
 estate, with the appraisal thereof. The aucitor shall cer- 
 tify the value of the estate, subject to taxation .©reunder 
 and the amount of taxes due therefrom, to the county treas- 
 urer, who shall collect such. taxes, and thereupon place 
 twenty-five per cent thereof to the credit of the county ex- 
 pense fund, and pay seventy-five per cent thereof into the 
 state treasury, to the credit of the general revenue fund, 
 at the time of making his semi-annual settlement. (9gt1 v. 
 
 170 § 9.) 
 
 SECTION 5341. When any of the real estate of a de- 
 cedent passes to another person so as to become subject to 
 such tax, the executor, administrator or trustee of the de- 
 cedent shall inform the probate judge thereof within six 
 months after he has assumed the duties of his trust, or if 
 the fact is not known to him within that time, then within 
 one month from the time that it does become so known to 
 him. (go v. 16 § Io.) 
 
 SECTION 5342. When for any reason the devisee 
 
 - legatee or heir who has paid such tax relinquishes or re-. 
 
 conveys a portion of the property on which it was paid, or 
 it is judicially determined that the whole or part of such 
 tax ought not to have been paid, the tax, or the due pro- 
 portional part thereof shall be repaid to him by the ex- 
 ecutor, administrator or trustee. (90 v. 16 § II.) 
 
 SECTION 5343. The value of such property, subject 
 to said tax, shall be its actual market value as found by 
 the probate court. If the state, through the prosecuting 
 attorney of the proper county, or any person interested in 
 the succession to the property, applies to the court, it shall 
 appoint three disinterested persons, who, being first sworn, 
 shall view and_appraise such property at its actual mar- 
 ket value for the purposes of this tax, and make return 
 thereof to the court. The return may be accepted by the 
 court in a like manner as the original inventory of the 
 estate, is accepted, and if so accepted, it shall be binding 
 upon the person by whom this tax is to be paid, and upon 
 the state. The fees of the appraisers shall be fixed by the 
 probate judge and paid out of the county treasury upon 
 the warrant of ‘the county auditor. In case of an annuity 
 or life estate, the value thereof shall be determined by 
 the so-called actuaries’ combined experience tables and five 
 
 per cent compound interest. (90 v. 16 § 12.) 
 
 Proceedings 
 after filing of 
 inventory. 
 
 Information 
 to be fur- 
 nished pro- 
 bate judge 
 by executor, 
 etc. 
 
 Refunding of 
 tax, 
 
 Valuation of 
 property 
 subject to 
 tax. 
 
Jurisdiction 
 of probate 
 court; prose- 
 cuting attor- 
 ney to repre- 
 sent state. 
 
 Semi-annual 
 statements of 
 probate judge; 
 record. 
 
 Fees of offi- 
 cers; costs 
 chargeable to 
 state. 
 
 Final account 
 must show 
 payment of 
 tax; voucher 
 therefor. 
 
 Meaning of 
 word “‘prop- 
 erty.” 
 
 Schoolhouses, 
 churches, 
 colleges, etc, 
 
 IO 
 
 SECTION 5344. The probate court, having either prin- 
 cipal or auxillary jurisdiction of the settlement of the 
 estate of the decedent, shall have jurisdiction to hear and 
 determine all questions in relation to such tax that arise, 
 affecting any devise, legacy or inheritance under this sub- 
 division of this chapter, subject to appeal as in other cases, 
 and the prosecuting attorney shall represent the interests 
 of the state in such proceedings. (90 v. 17 § 13.) 
 
 SECTION 5345. Each probate judge, at least once in 
 six months, shall render to the county auditor a state- 
 ment of the property within the jurisdiction of his court 
 that has become subject to such tax during such period, the 
 number and amount of such taxes as will accrue during the 
 next six months, so far as they can be determined from the 
 probate records, and the number and amount thereof due 
 and unpaid. Each probate judge shall keep a separate 
 record, in a kook to be provided for that purpose, of all 
 cases arising under the provisions of this subdivision of 
 this chapter. (gr v. 171 § 14.) 
 
 SEcTION 5346. The fees of officers having duties to 
 perform under the provisions of this subdivision of this 
 chapter, shall be paid by the county from the county ex- 
 pense fund thereof, and shall be the same as allowed by 
 law for similar services. In ascertaining the amounts due 
 the state, seventy-five per cent of the cost of collection and 
 other necessary and legitimate expenses incurred by the 
 county in the collection of such taxes, shall be charged to 
 the state and deducted from the amount of taxes to be 
 paid into the state treasury. .(9I v. 171 § 15.) 
 
 SECTION 5347. A final settlement of the account of 
 an executor, administrator or trustee shall not be accepted 
 or allowed by the probate court unless it shows, and the 
 judge of that court finds, that all taxes imposed by the 
 provisions of this subdivision of this chapter, upon any 
 property or interest therein, belonging to the estate to be 
 settled by such account, have been paid: The receipt of 
 the county treasurer shall be the proper voucher for such 
 payment. (90.v. 17 § 16.) 
 
 SECTION 5348. The word “property” as used in this 
 subdivision of this chapter includes real and personal estate, 
 any form of interest therein, and annuities. (go v. 17 § 17.) 
 
 EXEMPT PROPERTY. 
 
 SECTION 5349. Public school houses and houses used 
 exclusively for public worship, the books and furniture 
 therein and the ground attached to such buildings necessary 
 for the proper occupancy, use and enjoyment thereof and 
 not leased or otherwise used with a view to profit, public 
 
bens 
 
 colleges and academies and all buildings connected there- 
 with, and all lands connected with public institutions of 
 learning, not used with a view to profit, shall be exempt 
 from taxation. This section shall not extend to leasehold 
 estates or real property held under the authority of a col- 
 lege or university of learning in this state, but leaseholds, 
 or other estates or property, real or personal, the rents, 
 issues, profits and income of which is given to a city, vil- 
 lage, school district, or subdistrict in this state, exclusively 
 for the use, endowment or support of schools for the free 
 education of youth without charge, shall be exempt from 
 taxation as long as such property, or the rents, issues, 
 profits or income thereof is used and exclusively applied for 
 the support of free education by such city, village, district 
 er subdistrict: ~.(R.i5.\ Sec: 2732.) 
 
 SECTION 5350. Lands used exclusively as graveyards, 
 or grounds for burying the dead, except such as are held 
 by a person, company or corporation with a view to profit, 
 or for the purpose of speculating in the sale thereof, shall 
 be exempt from taxation. (R. S. Sec. 2732.) 
 
 SECTION 5351. Real or personal property belonging 
 exclusively to the state or United States shall be exempt 
 from taxation. .(R. S. Sec. 2732: ) 
 
 SECTION 5352. Buildings belonging to counties and 
 used for holding courts, and for jails or county offices, with 
 the ground, not exceeding ten acres in any county, on 
 which such buildings are erected, shall be exempt from 
 taxation: CRS. 56C. 27322) 
 
 SECTION 5353. Lands, houses and other buildings be- 
 longing to a»county, township, city or village, used exclu- 
 sively for the accommodation or support of the poor, and 
 property belonging to institutions of public charity only, 
 shall be exempt from taxation. (R. S. Sec. 2732.) 
 
 SECTION 5354. Buildings belonging to and used ex- 
 clusively for armory purposes by lawfully organized mili- 
 tary organizations which are fully armed and equipped at 
 their own expense and lawfully made subject to all calls 
 of the governor for troops in case of war, riot, insurrec- 
 tion or invasion, and the land owned and used as sites 
 for the armory buildings of such military organizations, 
 not leased or otherwise used with a view to profit, and 
 moneys and credits appropriated solely to sustain, and 
 belonging exclusively to, such -organizations, shall be ex- 
 empt from taxation. (R. S. Sec. 2732.) 
 
 SECTION 5355. Fire engines, property and other im- 
 plements used for the extinguishment of fires, with the 
 buildings used exclusively for the safe keeping thereof, 
 
 (a teed be caial 
 
 Graveyards. 
 
 State or U. S. 
 property. 
 
 Courthouses, 
 jails, etc. 
 
 Lands, ete., 
 to support 
 poor. 
 
 / 
 
 Armory build- 
 ings, etc. 
 
 Fire engines, 
 etc. 
 
Market 
 houses and 
 halls. 
 
 Waterworks, 
 etc. 
 
 Stocks. 
 
 Monuments 
 and funds 
 therefor. 
 
 Certain sum. 
 
 Certain lands 
 used as site 
 for monu- 
 ment. 
 
 Lands held by 
 memorial as- 
 sociation, 
 
 12 
 
 and for the meeting of fire companies, whether belonging 
 
 to a township, city or village, or to a fire company organ-_ 
 ized therein, shall be exempt from taxation. (R. S. Sec. — 
 
 2732. 
 
 SECTION 5356. Market houses, public squares or other 
 public grounds of a city, village or township, houses or 
 halls used exclusively for public purposes or erected by 
 taxation for such purposes, notwithstanding that parts 
 thereof may be lawfully leased, shall be exempt from taxa- 
 tion.  ‘CRYS;, Séci2732:) 
 
 SECTION 5357. Works, machinery, pipe-lines and fix- 
 tures belonging to a city or village and used exclusively for 
 conveying water to it, or for heating or lighting it, shall 
 be exempt from taxation. (R. S. Sec. 2732.) 
 
 SECTION 5358. Stocks, or certificates of stock, in a 
 corporation or railroad company, owned by a county, town- 
 ship, city or village, the money to acquire which was 
 originally raised by taxation upon such county, township, 
 city or village, shall be exempt from taxation. (R. S. 
 SRG A732.) : 
 
 SECTION 5359. Funds raised and set apart for the 
 purpose of building monuments to the soldiers of this state, 
 and monuments and monumental buildings, shall be ex- 
 empt from taxation. (R. S. Sec. 2732.) 
 
 SECTION 5360. A resident of this state may deduct a 
 sum, not exceeding one hundred dollars, to be exempt 
 from taxation, from the aggregate listed value of his tax- 
 able personal property of any kind, except dogs, of which 
 he is the actual owner. (R. S. Sec. 2732.) 
 
 _ SECTION 5361. Lands held and used as the place of 
 interment of a distinguished deceased person and as the 
 place of a monument or memorial to such person, as pro- 
 vided for by the statutes of this state, together with funds 
 or moneys raised or held for the purpose of maintaining 
 or caring for such monument or memorial, and its place 
 of erection, so long as they are held and used for such 
 purpose, shall be exempt from taxation or assessment for 
 any purpose. (R. S. Sec. 27322.) 
 
 _ SECTION 5362. Real estate held or occupied by an as- 
 sociation or corporation, organized or incorporated under 
 the laws of this state, relative to soldiers memorial associa- 
 tions, monumental building associations, or cemetery as- 
 sociations or corporations, which in the opinion of the 
 trustees, directors or managers thereof, is necessary and 
 proper to carry out the object intended for such associa- 
 tion 3 ae ais shall be exempt from taxation. (83 
 Vv. 3 § 2. 
 
 ‘ 
 
13 
 
 SECTION 5363. Lands in this state on which are situ- 
 ated prehistoric earthworks, or upon which was erected and 
 still stands an historic building which is preserved in 
 commemoration of historic events in the settlement and 
 development of the state, and which are purchased by any 
 person, association or company for the purpose of the 
 preservation of such earthworks or historic building and 
 are not held for profit but dedicated.to public uses as pre- 
 historic parks or as historic grounds, shall be exempt from 
 taxation. The owners of such prehistoric parks or historic 
 grounds may establish reasonable rules governing access 
 
 thereto. (97 v. 49 §§ I, 2.) 
 
 SECTION 5364. Real or personal property belonging 
 to an incorporated post of the grand army of the republic, 
 union veterans union, grand lodge of free and accepted 
 masons, grand lodge of the independent order of odd fel- 
 lows, grand lodge of the knights of Pythias, association 
 for the exclusive benefit, use and care of aged, infirm and 
 dependent women, a religious or secret benevolent organi- 
 zation maintaining a lodge system, an incorporated associa- 
 tion of ministers of any church, or incorporated association 
 of commercial travéling men, an association which is in- 
 tended to create a fund or is used or intended to be used 
 for the care and maintenance of indigent soldiers of the 
 late war, indigent members of said organizations, and the 
 widows, orphans and beneficiaries of the deceased members 
 of such organization, and not operated with a view to profit 
 or having as their principal: object the issuance of insur- 
 ance certificates of membership, and the interest and in- 
 come derived therefrom, shall not be taxable, and the trus- 
 tees of any such organizations shall not be required to re- 
 turn or list such property for taxation. (R. S. 2732-3.) 
 
 SECTION 5365. Moneys, funds or credits belonging to 
 the representative body of Indiana meeting of friends or 
 the religious society known as the German baptists or 
 dunkers, in this state, which moneys, funds or credits or 
 the income therefrom are exclusively used for the support 
 of the poor of such denomination, society or congregation, 
 shall be exempt from taxation. The person or persons hay- 
 ing the care and supervision of such moneys, funds or 
 credits, shall not be required to return or list them for 
 
 taxation. (89 v. 383 § 1.) 
 
 Prehistoric 
 earthworks 
 or historic 
 buildings. 
 
 Property of 
 certain so- 
 cieties. 
 
 *‘Dunkers,”” 
 
\ 
 
 State auditor 
 shall furnish 
 blank forms. 
 
 When asses- 
 sors shall be 
 assembled for 
 instruction. 
 
 Notice and 
 form to be 
 given by as- 
 sessors; state- 
 ment. 
 
 LISTING PERSONAL PROPERTY. 
 
 SEcTION 5366. The auditor of state, annually, on or 
 before the first Monday of April shall furnish each county 
 auditor with a blank form of statement for listing personal 
 property, moneys, credits, investments in bonds, stocks, 
 joint-stock companies, or otherwise, containing all the items 
 required in this chapter, and such additional items as he 
 deems necessary to secure accurate, full and honest re- 
 turns and values for taxation. County auditors, assessors, 
 and parties required to list all or any of the items named 
 in such statement, shall use true copies of the blank state- 
 ment, and fill them with the true value in money of the 
 several items therein named. (R. S. Sec. 2749.) 
 
 SECTION 53607. Each county auditor, before the 
 fifteenth day of April, shall issue a call to all the assessors 
 of the county, to meet at his office or other place designated 
 by him, at the county seat, with five days for consulta-. 
 tion. Such assessors shall meet as so ordered. The auditor 
 shall meet with the assessors, and answer such questions 
 and give such instructions as tend to a uniformity in the 
 action of the assessors in the county. He shall especially 
 call their attention to the provisions of law relating to | 
 their duties, and the listing of property, and require of. 
 them full compliance therewith. The auditor shall pro- 
 vide and deliver to the assessors blank forms and instruc- 
 tions, or forward them to the township clerks forthwith, 
 after the meeting of the assessors. (R. S. Sec. 2740.) 
 
 SECTION 5368. 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. 
 The assessor, on or before the first: Monday of May, an- 
 nually, shall leave with each person, resident in his town- 
 ship or ward, of full age, and not an insane person or at 
 the office, usual place of residence or business of each per- 
 son, a written or printed notice, requiring such person to 
 make out for the assessor, a statement for the property | 
 which, by law, he is required to list, accompanied with 
 printed forms, in blank, for such statement. The assessor, 
 at the time he delivers such notice and blank form, shall 
 demand and receive such statement, unless such person re- 
 quires further. time to make it out, in which case he shall 
 call is it before the third Monday of May. + (Riso Secae 
 2747. | 
 
15 
 
 SECTION 5369. A person or party so listing property, 
 or other items named in the statement described in the 
 next preceding section, shall take and subscribe an oath 
 or affirmation according to law, to be administered by the 
 assessor, to the effect, adapting the form to the capacity 
 in which the person making the return acts, that the state- 
 ment contains, as he verily believes, a true account of all 
 the taxable personal property, moneys, credits, and invest- 
 ments in bonds, stocks, joint-stock companies, annuities or 
 otherwise, owned or controlled by such person for his own 
 use, Or as parent, guardian, trustee, executor, administrator, 
 receiver, accounting officer, factor, agent, or otherwise, and 
 also of all moneys, credits, investments in bonds, stocks, 
 joint-stock companies, or otherwise, held for him, or any 
 one residing in this state, for whom he is required by law 
 to list, by any person residing in or out of this state, and 
 not listed for taxation in pursuance of law in this state 
 by such holder, and every interest and right, legal or equita- 
 ble, of the person listing and of those for whom he is re- 
 quired by law to list in bonds, stocks, joint-stock companies, 
 or otherwise, which he is required by law to list for taxa- 
 tion, and that the value affixed to each of said items is the 
 value thereof as ascertained by the usual selling price 
 thereof for cash, at voluntary sales thereof, at the time 
 and place of listing; and if there is no usual selling price, 
 then at such price as could be obtained therefor in money, 
 at such time and place, and that he has not made an ac- 
 knowledgement or agreement, or contracted a debt, with- 
 out receiving an adequate consideration therefor or resort- 
 ed to any devise, or created a trust, or’sold or exchanged or 
 disposed of money, property, or effects, which were taxable 
 in this state, for United States bonds or other non-taxable 
 securities or moneys, for the purpose of evading taxation, 
 or diminishing the amount of his return for taxation, and 
 that all interest that he has or owns in any credit or evi- 
 dence of indebtedness, secured in any manner, upon real 
 estate or personal property, situated outside of the county 
 in which he resides, or in taxable stocks or bonds, or in 
 stocks or bonds of a foreign corporation, has been duly 
 listed by him for taxation. (R. S. Sec. 2749.) 
 
 SECTION 5370. Each 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 in- 
 vested, loaned, or otherwise controlled by him, as agent or 
 attorney, or on account of any other person or persons, com- 
 pany or corporation, and all moneys deposited subject to 
 his order, check or draft; all credits due or owing from any 
 person or persons, body corporate or politic, whether in or 
 out of such county; and all money loaned on pledge or 
 mortgage of real estate, although a deed or other instru- 
 ment may have been given for it, if between the parties, 
 it is considered as security merely. The property of a 
 
 Oath of party 
 listing; fixing 
 values. 
 
 Who shall list 
 personal 
 property. 
 
Where per- : 
 sona operty 
 Al /p 
 
 listed. 
 
 In whose 
 name listed. 
 
 When person 
 @ resident for 
 taxation pur- 
 poses. 
 
 16 
 
 ward shall be listed by his guardian, of a 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 is living, by the person having such property in 
 charge; of a person for whose benefit property is held in 
 trust, by the trustees; of an estate of a deceased person, by 
 his executor or administrator; of corporations whose assets 
 are in the hands of receivers, by such receivers; of a com- 
 pany, firm, or corporation, by the president or principal ac- 
 counting officer, partner or agent thereof; and all surplus 
 or undivided profits held by a society for savings or bank 
 having no capital stock, by the president or principal ac- 
 counting officer. (R. S. Sec. 2734.) 
 
 SECTION 5371. A person required to list property, on 
 behalf of others, shall list it in the township, city or village 
 in which he would be required to list it if such property 
 were his own. He shall list it separately from his own, 
 specifying in each case the name of the person, estate, com- 
 pany, or corporation, to whom it belongs. Merchants’ and 
 manufacturers’ stock, and personal property upon farms 
 shall be listed in the township, city or village in which it 
 is situated. All other personal porperty, 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 resides at the time 
 of the listing thereof, if such person resides within the 
 county where the property is listed, and if not, then in the 
 township, city, or village where the property is when listed. 
 GS eee MR pe Bar pre 
 
 SECTION 5372. 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 pro- 
 ceding the second Monday of April, in each year. No per- 
 son shall be required to list for taxation any shares of the 
 capital stock of a company, the capital stock of which is 
 taxed in the name of such company. (R. S. Sec. 2746.) 
 
 SECTION 5373. A person who has had his actual or 
 habitual place of abode in this state for the larger portion 
 of the twelve months next preceding the day before the 
 second Monday of April in each year, shall be a resident 
 of this state for the purpose of taxation, and the personal 
 property which he is required by law to list shall be taxable 
 therein, unless, on or before that day he has changed his 
 place of abode to a place without this state with the bona 
 fide intention of continuing actually to abide permanently 
 without this state. The fact that a person who has so 
 changed his actual place of abode, within six months from 
 so doing, again abides within this state, shall be prima 
 facie evidence that he did not intend permanently to have 
 
17 
 
 his actual place of abode without this state. Such person, 
 so changing his actual place of abode and not intending 
 permanently to continue it without this state and not hav- 
 ing listed his property for taxation as a resident of this 
 state, for the purpose of having his property listed for 
 taxation within this state, shall be deemed to have resided 
 on the day when such property should have been listed, at 
 his last actual or habitual place of abode within this state. 
 The fact that a person whose actual or habitual place of 
 abode during the greater portion of such twelve months 
 has been within this state, does not claim or exercise the 
 right to vote at public elections within this state, shall not 
 of itself constitute him a non-resident of this state within 
 the meaning of this section. (R. S. Sec. 2735a.) 
 
 SECTION 5374. A person or property subject to taxa- 
 tion within this state, shall not be relieved therefrom by 
 the next preceding section nor shall any provision thereof 
 repeal any statute now in force as to the taxation of per- 
 sonal property. (R. S. Sec. 2735a.) 
 
 SECTION 5375. A person required to list property, 
 upon receiving a blank for that purpose from the assessor, 
 or, within five days thereafter, shall make out and deliver, 
 annually, to the assessor, a statement, verified by his oath, 
 of all the personal property, moneys, credits, investments 
 in bonds, stocks, joint stock companies, annuities, or other- 
 wise, in his possession, or under his control, on the day 
 preceding the second Monday of April of that year, which 
 he is required to list for taxation, either as owner or holder 
 thereof, or as parent, husband, guardian, trustee, executor, 
 administrator, receiver, accounting officer, partner, agent, 
 factor, or otherwise. (R. S. Sec. 2736.) 
 
 SECTION 5376. Such statement shall truly and dis- 
 tinctly 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 every kind, and 
 the value thereof; seventh, the total value of all articles 
 of personal property, not included in the preceding and 
 succeeding classes; eighth, the number of watches, and the 
 value thereof; ninth, the number of pianos and organs, and 
 the value thereof ; tenth, the average value of the goods and 
 merchandise, which such person is required to list as a mer- 
 chant; eleventh the value of the property which such per- 
 son is required to list as a banker, broker, or stock-jobber ; 
 twelfth, the average value of the materials and manufac- 
 tured articles which such person is required to list as a 
 manufacturer; thirteenth, moneys on hand or by deposit 
 subject to order; fourteenth, the amount of credits as here- 
 
 Effect of pre- 
 ceding sec- 
 tion. 
 
 When and 
 what prop- 
 erty to be 
 listed. 
 
 What state- 
 ment shall 
 contain and 
 order thereof. 
 
18 
 
 inbefore 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 them, within the preced- 
 ing year, of all moneys, credits, or other effects, within 
 that time invested in, or converted into bonds or other se- 
 curities of the United States or of this state, not taxed, to 3 
 the extent he may hold or control such bonds or securities 3 
 on said day preceding the second Monday of April. (R. S. 4 
 
 RCH 2737 a) 
 When asses- SECTION 5377. An indebtedness created in the pur- 3 
 ee oa chase of such bonds or securities shall not be deducted from a 
 the credits under the fourteenth item of the next preceding 
 section, but the person making such statement may exhibit, 3 
 to the assessor, the property covered by the first nine items 
 of such section, and allow the assessor to fix the value ; 
 thereof. In such case the oath of the person making the ; 
 statement shall be in that regard only that he has fully ex- 3 
 hibited the property covered by said nine items. (R. S. 3 
 PECL A TAT : 
 Dercand have SECTION 5378. An assessor shall require a person 3 
 ing nothing to called upon to list property for taxation, and claiming to 
 make oath. have none subject to taxation, either on his own account or 
 for others, to make oath to the truth of such claim. (R. : 
 DmeCs 2735.) 
 Listing of SECTION 5379. A dog over three months of age shall 
 dogs. be listed, either by the owner or by the assessor in the name 
 
 of the owner, without affixing a valuation thereto. The own- 
 er, if he so desires, may affix a value thereto, without 
 swearing to such valuation. A person who keeps or har- 
 bors a dog, or who knowingly permits the keeping or har- 
 boring of a dog upon his premises, for the purpose of such 
 listing and taxation, shall be the owner thereof. The as- 
 sessor shall ascertain the owner or harborer of each dog 
 within his territory, and may examine any person under 
 oath for this purpose. ‘(R. S. Sec. 2784.) 
 
 Penalty SECTION 5380. If the assessor fails to list a dog kept 
 sr. ~=OF_~-harbored within his territory, he shall forfeit and pay 
 
 to the state not less than twenty-five dollars nor more than 
 seventy-five dollars. (98 v. 87 §.2.) 
 
 “Merchant” SECTION 5381. A person who owns or has in his pos- 
 session or subject to his control personal property within 
 
 this state, with authority to sell it, which has been pur- 
 
 chased either in or out of this state, with a view to 
 
 being sold at an advanced price or profit, or which has been 
 
 consigned to him from a place out of this state for the pur- 
 
 pose of being sold at a place within this state, is a mer- 
 chant: . (Ry S. Sec: 2740.) 
 
19 
 
 SEcTION 5382. When a person is required by this 
 chapter 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 merchant. 
 In estimating the value thereof, he shall take as the criterion 
 the average value of such property, as provided in the 
 next preceding section which he has 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 he has 
 been engaged in business so long, and if not, then during 
 such time as he has been so engaged. Such average shall 
 be ascertained by taking the amount in value on hand, as 
 nearly as possible, in each month of the next preceding year 
 in which he has been engaged in business, adding together 
 such amounts and dividing the aggregate amount thereof 
 by the number of months that he has been in business dur- 
 ing such year. (R.'S. Sec. 2740.) ’ 
 
 SECTION 5383. A consignee shall not be required to 
 list for taxation the value of property, the product of this 
 state, which has been consigned to him, for sale or other- 
 wise, from a place within this state, nor the value of prop- 
 erty consigned to him from another place for the sole pur- 
 pose of being stored or forwarded, if in either case, he has 
 no interest in such property, or any profit to be derived 
 from its sale. A person engaged in selling property on 
 commission and who does not retain control of such prop- 
 erty longer than forty-eight hours is not a merchant within 
 the meaning of the next two preceding sections. (R. S. 
 Sec. 2740.) : ; 
 
 SECTION 5384. When a transient person locates in a 
 city, village, or township, and offers to sell or otherwise 
 dispose of books or other goods, wares, or merchandise, 
 under the name of a gift book store or any other name or 
 designation, the assessor of the place where such person lo- 
 cates, shall forthwith demand of him the true value in 
 money of his stock in trade. If such person neglects or 
 refuses to return such value under oath, within twenty-four 
 hours after such demand, the assessor shall determine the 
 value as in other cases. In either case he shall forthwith 
 return said valuation to the auditor of the county. (R. S. 
 Sec. 2741.) 
 
 SECTION 5385. A person who purchases, receives or 
 holds personal property, of any description, for the pur- 
 pose of adding to the value thereof by manufacturing, re- 
 ‘fining, rectifying, or by the combination of different mate- 
 rials with a view of making a gain or profit by so doing, 
 as a manufacturer, and, when he is required to make and 
 deliver to the assessor a statement of the amount of his 
 other personal property subject to taxation, he shall include 
 therein the average value estimated, as hereafter provide], 
 
 ca Reged Re-seal Da 
 
 Valuation of 
 certain 
 merchandise. 
 
 Consignee, 
 and commis- 
 sion mer— 
 chant. 
 
 Transient , 
 traders; their 
 returns. 
 
 Listing of 
 personal 
 property by 
 manufactur- 
 ers. 
 
Ascertaining 
 valuation 
 thereof. 
 
 Merchant or 
 manufactur- 
 er commenc- 
 ing business 
 after certain 
 day. 
 
 Rules for 
 valuing per- 
 sonal prop- 
 
 erty generally. 
 
 20 
 
 of all articles purchased, received or otherwise held for 
 the purpose of being used, in whole or in part, in manu- 
 facturing, combining, rectifying or refining, and of all ar- 
 ticles which were at any time by him manufactured or 
 
 ~changed in any way, either by combination or rectifying, 
 
 or refining or adding thereto, which, from time to time, he 
 has had on hand during the year next previous to the first 
 day of April annually, if he has been engaged in such man- 
 ufacturing business so long; and if not, then during the 
 time he has been so engaged. (R. S. Sec. 2742.) 
 
 SECTION 5386.’ Such average value shall be ascer- 
 tained by taking the value of all property subject to be 
 listed on the average basis, owned by such manufacturer, 
 on the last business day of each month the manufacturer 
 was engaged in business during the year, adding such 
 monthly values together and dividing the result by the 
 number of months the manufacturer was engaged in such 
 business during the year. Such results shall be the average 
 value to be listed. A manufacturer shall also list at their 
 fair cash value, all engines and machinery of every de- 
 scription used, or designed to be used, in refining or manu- 
 facturing, except such fixtures as are considered a part of 
 any parcel or parcels of real property, and all tools and 
 implements of every kind used, or designed to be used, for 
 such purpose, owned or used by such manufacturer. (R. 
 
 Fee oreo: hy 
 
 SECTION 5387. When a person commences business as 
 a merchant or manufacturer after the day preceding the 
 second Monday of April in any year, the average value of . 
 whose personal property employed in such business has 
 not been previously entered on the proper assessor’s list for 
 taxation, 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 saan the second Bana of April thereafter. 
 
 (R. S. Sec. 2743.) 
 
 SECTION 5388. In listing personal property, it shall 
 be valued at the usual selling price thereof, at the time of 
 listing, and at the place where it may then be. If there is 
 no usual selling price known to the person whose duty it 
 it is to fix a value thereon, then at such price as is believed 
 could be obtained therefor, in money, at such time and 
 place. Investments in bonds, stocks, joint-stock companies, 
 or otherwise, 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 value thereof, except 
 that depreciated circulating notes shall be entered at their 
 current value. A credit for a sum certain, payable in money, 
 property of any kind, labor or service, shall be valued at | 
 its true value in money except that if it is for a specific 
 
atg -- Qewee | 
 
 <a 
 
 21 
 
 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. Annuities, or moneys receivable at stated 
 periods, shall be valued at the sum which the person listing 
 them believes them to be worth in money at the time of 
 listing. (R..S. Sec. 27309.) 
 
 SECTION 5389. Additions made to the tax list and 
 duplicate by a board of equalization or the county auditor, 
 as to valuation, shall be in strict accordance with the pro- 
 
 ‘visions of the next preceding section. (R. S. Sec. 27392.) 
 
 SECTION 5390. When a person, company, or corpora- 
 tion refuses or neglects to make return, or, on being re- 
 quested to do so, refuses or neglects to swear to it, the 
 assessor Shall return the fact of such refusal or neglect by 
 the words “refused to list,” or “refused to swear,” as the 
 case may be. In such case, and in every case in which a 
 company or corporation whose duty it is to make return 
 of taxable property to the auditor refuses or neglects to 
 make or verify such return, the auditor shall add to the 
 amount returned, or ascertained, fifty per cent of such 
 amount and the amount thus increased shall be the basis of 
 taxation for that year. (R. S. Sec. 2784.) 
 
 SECTION 5391. When a person refuses or neglects to 
 make or deliver to an assessor the statement required by 
 law. or take and subscribe the oath thereto, the assessor 
 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 invest- 
 ments of such person. For this purpose he may examine 
 on oath any person whom he thinks has knowledge thereof. 
 CBR 7 RC 2750.) 
 
 SECTION 5392. When the failure to make or verify 
 such statement is occasioned by the sickness or absence 
 of the person who should make or verify it, or by his neg- 
 lect or refusal so to do, the assessor, if unable to obtain 
 positive evidence of the items or value, may make the state- 
 ment from general reputation and his own knowledge of 
 facts and circumstances. (R. S. Sec. 2751.) 
 
 SECTION 5393. On or before the third Monday of 
 May, annually, the assessor shall make and deliver to the 
 county auditor, in tabular form and alphabetical order, a 
 list or lists of the names of the several persons, companies, 
 or corporations, in whose names personal property, moneys, 
 credits, or investments has been listed, either by such per- 
 sons, companies, or corporations, or by himself, placing 
 
 Valuing 
 additions to 
 tax duplicate. 
 
 Return by 
 assessor when 
 parties refuse 
 to swear. 
 
 When asses- 
 sor shall make 
 the list. 
 
 Upon what 
 information 
 the assessor 
 shall act. 
 
 Returns to be 
 made by the 
 assessor, 
 
22 el 
 
 separately, in appropriate columns, opposite each name the 
 aggregate value of the several species of property, hereto-— 
 fore enumerated, as listed, and the number of dogs, and the 
 value, if given by the owner. He shall make separate lists 
 of persons residing out of an incorporated city or village, 
 and persons who are residents of an incorporated city 
 or village, or who are residents of special or separate school 
 districts. The columns shall be accurately added up, and 
 in each case in which a person whose duty it is to list 
 property for taxation, has refused or neglected to list it 
 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.” — 
 In each case in which a person required to list property 
 has 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.” (R. 
 5 DeCkee Eb.) 
 
 tedacerhto SECTION 5394. At the time of delivering the list pro- 
 
 return also = viledl in the next preceding section, the assessor shall de- 
 the original 
 
 statements liver to the auditor all the statements of property which 
 oeeet. he has received from persons required to list them, and 
 
 Statements prepared by himself, arranged in alphabetical 
 order. The auditor shall carefully preserve them in his 
 office for at least one year. (R.'S. Sec. 2756.) 
 
 Guth of as SECTION 5395. The assessor, upon making return to 
 
 eae aT the auditor of the lists and statements, shall take and sub- 
 scribe an oath, administered by the auditor, or an official 
 authorized to administer oaths, as follows: 
 
 IRONING SIR aR po ae assessor “fO022 Or Set eee et | 
 
 _ ments 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 them, is truly returned as set forth 
 in such statement; that in each case where by law I have 
 heen required to ascertain the items and value of the per- : 
 sonal property, moneys, credits, investments in bonds, 
 stocks, joint-stock companies, or otherwise, of a person, 
 company, or corporation, I have diligently, and by the best 
 means in my power, endeavored to ascertain them; 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 omit- 
 ted to demand of any person, of whom by law I was re- 
 quired to make such demand, a statement of the descrip- 
 tion and value of personal property, of the amount of 
 moneys, credits, investments in honds, stocks, joint-stock 
 companies, or otherwise which he was required to list. or 
 
. 
 } 
 
 es) 
 
 failed to endorse on any return made by me in cases in 
 which the owner refused or neglected to list, or swear, the 
 words “refused to list,” or “refused to swear,” or ‘‘failed 
 to swear,’ as required by law, any person who purports to 
 have been sworn as returned by me, or in any way connived 
 at any violation or evasion of any of the requirements pro- 
 vided by law in relation to the listing or valuation of prop- 
 erty, 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 
 statements made to me, or which I have made, and also 
 
 the statistics which by law I am required to procure and 
 
 mete, | (ei eCs 2757: ) 
 
 SECTION 5396. The county auditor in filing the state- 
 ments of the taxable property of the individual tax-payers, 
 as returned by the township assessor, in pursuance of law, 
 shall file the statements returned from the different town- 
 ships in separate bundles, each township by itself, instead 
 of filing each statemefit separately. The auditor shall be 
 allowed and paid out of the county treasury, the sum of 
 twenty-five cents for filing the statements of taxable prop- 
 erty in each township in his county. (R. S. Sec. 2785.) 
 
 CORRECTION OF RETURNS. 
 
 SECTION 5397. When any person has been prevented 
 from making or verifying a statement of property for taxa- 
 tion, by sickness or absence, and the assessor has made a 
 statement for him, at any time before the assessment of 
 taxes thereon by the county auditor, such person may make, 
 verify, and file with the auditor the proper statement. In 
 such case before the auditor shall receive the statement the 
 person making it must add to the ordinary affidavit, a state- 
 ment to the effect that his failure to give to the assessor or 
 verify the statement at the proper time was occasioned by 
 
 sickness or absence. On the filing of such statement the 
 
 auditor shall correct the statement made by the assessor. 
 
 fgeaeeecs 2752.) 
 
 SECTION 5398. If a person required to list property 
 or make a return thereof for taxation, either to the as- 
 sessor or county auditor, in any year or years makes a 
 false return of statement, or evades making a return or 
 statement, the county auditor for each year, shall ascer- 
 tain as near as practicable, the true amount of personal 
 property, moneys, credits and investments that such per- 
 son ought to have returned or listed for not exceeding the 
 five years preceding the year in which the inquiries and 
 corrections provided for in this chapter are made. To the 
 
 “amount so ascertained, as omitted for each year he shall 
 
 add fifty per cent, multiply the omitted sum or sums, as 
 increased by said penalty, by the rate of taxation belong- 
 
 - 
 
 Filing away 
 tax state-— 
 ment; how 
 done. 
 
 Persons may 
 make state- 
 ment after as- 
 sessor has 
 made same, 
 
 Action of au- 
 ditor upon 
 false return 
 or evasion of 
 return, 
 
Action of 
 auditor upon 
 omission of 
 tax return. 
 
 Exception as 
 to property 
 assessed by 
 boards, 
 
 24 
 
 ing to said year or years, and accordingly enter the amount 
 on the tax lists in his office, giving a certificate therefor to 
 the county treasurer who shall collect it as other taxes. 
 CRASS SeCAe7orS) 
 
 SECTION 5399. If a person required to list property, 
 or make a return thereof for taxation to the assessor or 
 county auditor, or to a board, officer, or person, other than 
 a board composed of officers of more than one county, in 
 any year or years, fails to make a return or statement, or if 
 such person makes a return or statement of only a portion 
 of his taxable property, and fails to make a return as to 
 the remainder thereof, or if he fails to return his taxable 
 property or part thereof, according to the true value there- 
 of in money, as provided by law, the county auditor, for 
 each year, as to such property omitted and as to property 
 not returned or taxed according to its true value in money, 
 shall ascertain as near as practicable the true amount of 
 personal property, moneys, credits, and investments that 
 such person ought to have returned or listed, and the true 
 value at which it should have been taxed in his county for 
 not exceeding the five years next preceding the year in 
 which the inquiries and corrections provided for in this 
 Section and in the next preceding and the next two succeed- 
 ing sections are made, and multiply the omitted sum or 
 sums by the rate of taxation belonging to said year or years, 
 and accordingly enter the amount on the tax lists in his of- 
 fice, giving a certificate therefor to the county treasurer, 
 who shall collect it as other taxes. The term “personal 
 property,” as used in this section, shall apply to all kinds 
 of omitted property for the taxation of which, for any of 
 the years in which it was omitted, provision has not been 
 made by law. (R. S. Sec. 2781a.) 
 
 SECTION 5400. The power and duty of the county 
 auditor under the provisions of the next preceding section, 
 shall extend to all cases where property, taxable within his 
 county, has for any reason not been assessed and taxed ac- 
 cording to its true value in money, as provided by law, ex- - 
 cept that where provision is made by law for the appraise- 
 ment and assessment of property by a board composed of 
 officers of more than one county, and such property or part 
 thereof has escaped taxation, the duties provided in such 
 section shall be performed by such board. The board, at 
 any subsequent meeting, may appraise and assess such 
 omitted property for the year or years so omitted, and 
 certify its assessment to the proper officer or officers to be 
 placed upon the tax lists of the proper county or counties 
 for the collection of omitted. taxes thereon in a like manner 
 as current assessments are certified by said board, and 
 such officer or officers shall give a certificate therefor to the 
 
 county treasurer, as in other cases. (R. S. Sec. 2781a.) 
 
; 
 
 eS ie 
 
 Ce a oe 
 
 es ee ee SC CUCL 
 
 2 
 
 on 
 
 SECTION 5401. The county auditor, if he has reason 
 to believe, or is informed that a person has !given to the 
 assessor a false statement of the personal property, moneys, 
 or.credits, investments in bonds, stocks, joint stock compa- 
 nies, or otherwise, 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 property, 
 moneys, or credits, investments in bonds, stocks, joint stock 
 companies, or otherwise, which are by law subject to taxa- 
 tion, shall proceed, at any time before the final settlement 
 with the county treasurer, to correct the return of the as- 
 
 False state- 
 ment of per- 
 sonal prop- 
 erty; duty of 
 auditor. 
 
 sessor, and charge such persons on the duplicate with the. 
 
 proper amount of taxes. To enable him so to do, he may 
 issue compulsory process, and require the attendance of 
 any-persons whom he thinks have knowledge of the articles, 
 or value of the personal property, moneys, or credits, in- 
 vestments in bonds, stocks, joint stock companies, or other- 
 wise, and examine such persons, on oath, in relation to such 
 statement or return. The auditor, in all such cases, shall 
 notify such person, before making the entry on the tax-list 
 and duplicate, that he may have an opportunity of showing 
 that his statement or the return of the assessor was correct. 
 The auditor, in all such cases, shall file in his office a state- 
 ment of the facts or evidence upon which he made such cor- 
 rection; but, he shall not 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. (R.S. Sec. 2782.) 
 
 SECTION 5402. If a person makes a false statement of 
 the amount of property for taxation, to wholly or partially 
 
 evade the payment of taxes, he shall pay all costs and ex- 
 
 penses that may be incurred under the provisions of the 
 next preceding section, and like fees and costs shall be 
 allowed and paid as are allowed by law, for similar serv- 
 ices, 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. In all cases under such section, 
 where the statement is found correct, and no intention to 
 evade the payment of taxes appears, the costs and expenses 
 incurred shall be paid out of the county treasury of the 
 proper county, on the order of the county auditor. (R. S. 
 Sec. 2782.) 
 
 SECTION 5403. When a person summoned to appear 
 before the county auditor and give testimony, under the 
 provisions of the next two preceding sections, or in proceed- 
 ings against companies or corporations required to make 
 return to the county auditor for taxation, neglects or re- 
 fuses to appear, or neglects or refuses to answer a ques- 
 tion that is put to him by the auditor touching the matter 
 under examination, the auditor shall apply to the probate 
 judge of the county to issue a subpoena for the appearance 
 
 Costs and 
 expenses. 
 
 Penalties. 
 
Secretary | 
 shall compile 
 statistics. 
 
 Officers must 
 answer 
 questions; 
 penalty. 
 
 Statistics of 
 
 all other offi- 
 cers return— 
 
 able to secre- 
 tary. 
 
 Vacancy in 
 township of- 
 fice, trustees 
 shall fill. 
 
 Election and 
 term. 
 
 26 ee 
 
 . aera 
 of such person before him. On the application of the 
 county auditor, the probate judge shall issue a subpoena — 
 for the appearance of such person forthwith before him.to 
 give testimony. If any person so summoned fails to appear, _ 
 or appearing, refuses to testify, he shall be subject to like 
 proceedings and penalties for contempt as witnesses in ac- 
 tions pending in the probate court. (R. S. Sec. 2783.) 
 
 Sectton 173. The secretary of state shall annually 
 prepare from the official reports and from other reliable 
 sources to which he may have access, full, accurate and 
 intelligible tables of the statistics of the state, and report ~ 
 the same to the general assembly, at its next session, (R. 
 S. Sec, £30y) 
 
 SECTION 174. Each state, county and other officer 
 under the laws of this state, shall answer fully, promptly 
 and without compensation, such special and general ques- 
 tions for securing statistical information as the secretary of . 
 state may propose. If any officer refuses or neglects to fur- 
 nish promptly full and accurate answers to any such ques- 
 tions, he shall forfeit and pay not less than five dollars nor 
 more than fifty dollars, to be recovered by civil action in 
 the name of the state. When directed 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. (R.S. Sec. 140.) 
 
 SEcTION 175. All classes of statistics now returnable, 
 or hereafter made returnable to the auditor of state, at- 
 torney general, or other officer, shall be transferred by such © 
 officer to the secretary of state, subject to the use of such 
 
 officer so far as necessary in the discharge of his duties. 
 CRea Sead T) : 
 
 SECTION 3261. If by reason of non-acceptance, death, 
 or removal of a person chosen to an office in any township, 
 except trustees, at the regular election or upon the removal 
 of the assessor from the precinct or township for which 
 he was elected, or there is a vacancy from any other cause, — 
 the trustees shall appoint a person having the qualifications 
 of an elector to fill such vacancy for the unexpired term. 
 
 (RicSP See) 14559) 
 
 SECTION 3349. One assessor of personal property for 
 the township shall be elected, biennially, in each town- 
 ship, who shall hold his office for a term of two years com- 
 mencing on the first day of January next following his elec- 
 tion. If the township is divided into two or more election — 
 precincts, one such assessor shall be so elected for each pre- 
 cinct in which such election is held. (R. S. Secs. 1442, — 
 1448. ) | > 
 
27 
 
 SECTION 3350. Before entering upon the discharge 
 of his duties each such assessor shall give bond, payable 
 to the state, with two or more freehold sureties approved 
 . by the trustees, in such sums as they determine, not léss 
 
 than one thousand dollars, and conditioned for the faithful 
 and impartial discharge of his duties. Such bond, with his 
 oath of office endorsed thereon, shall be deposited with the 
 township ‘clerk. If an assessor is appointed by the county 
 auditor the amount of his bond, not less than one thousand 
 dollars, may be fixed and the sureties therein approved 
 by the auditor, or by the trustees. (R.S. Sec. 1517.) 
 
 SECTION 3351. In municipal corporations divided into 
 wards, an assessor shall be elected in each ward. In a 
 township composed in part of a municipal corporation, the 
 county commissioners, by order entered on their journal, 
 may constitute the territory outside such municipal corpora- 
 tion one or more assessor districts. In each ward and as- 
 -sessor district an assessor shall be elected, biennially, in ac- 
 accordance with law, and shall take the same oath, give the 
 same bond and perform the same duties as township as- 
 sessors. Nothing herein shall interfere with the duties 
 devolving upon deputy state supervisors of elections. (R. 
 
 Soec), L718: ) 
 
 SECTION 3352. If a person elected assessor in any 
 ward or precinct of a municipal corporation not having a 
 township organization, fails to give bond and take the oath 
 of office for one week after his election, or. in the event of 
 _ removal from the ward or precinct after his election, the 
 office shall be deemed vacant, or should there be at any 
 time a vacancy in such office from any other cause, the 
 county auditor shall fill such vacancy by appointing an 
 elector of such ward or precinct to the office of assessor. 
 
 Ghats, Sec. I518:) 
 
 SECTION 3353. Immediately upon the assessor qualify- 
 ing, the clerk shall notify the county auditor of such fact. 
 If the county auditor does not receive such notice on or 
 before the third Monday of April, he shall regard the of- 
 fice as vacant, and fill it as provided by law. (R. S. Sec. 
 
 ahs 1G.;) 
 
 SECTION 3354. The assessor shall make a list and 
 valuation of all taxable property in his township, ward or 
 precinct, and discharge such other duties as are imposed 
 upon him by law. (R. S. Sec. 1520.) 
 
 ~ SECTION 3355. The assessor shall actually administer 
 an oath, as required by law, to each person upon whom he 
 calls to list property for taxation and personally urges and 
 insists upon a strict compliance with law in the making of 
 such list. Should an assessor neglect to administer such 
 
 Bond. 
 
 Election in 
 municipal 
 corporations. 
 
 Vacancy in 
 office of as- 
 sessor, how 
 filled.: 
 
 Clerk shall 
 notify auditor 
 of qualifica- 
 tion. 
 
 General du- 
 ties of asses- 
 sor. 
 
 Shall adminis- 
 ter an oath. 
 
Statistics to 
 be gathered 
 and returned 
 by assessors. 
 
 28 
 
 oath, or knowingly omit the performance of any other 
 duty, for every such offense he shall be fined not less than 
 ten nor more than two hundred dollars, and stand com- 
 mitted until the fine and costs- are paid.- He shall not be 
 liable for failure to administer it if the person declines to 
 take such oath, or is unable from sickness or absence. (R. 
 Siete sais) 
 
 SECTION 3356. Annually, at the time of taking the 
 lists of personal property for taxation, the assessor shall 
 require and take for each person, company and corpora- 
 tion in his township or precinct verified by oath, the 
 statements for the preceding year following: 
 
 AGRICULTURE. 
 
 The number of sheep killed by dogs, 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 each produced; the number 
 of acres in timothy and other grass except clover, and the 
 number of tons of grass and bushels of seed produced there- 
 from; the number of acres in clover, the number of tons of 
 hay made therefrom, the number of bushels of seed ob- 
 tained therefrom, 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 num- 
 ber of acres put in flax, the number .of pounds of fiber 
 gathered, and the number of bushels of seed obtained; the 
 number of acres planted in sorgo, 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 manufactured; 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, 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 dozen 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. 
 
 INVESTMENTS. 
 
 The amount of United States bonds owned; the amount 
 
Se TS ad ue 7. 
 
 — 
 4 a 
 
 29 
 
 of legal tender notes or moneys exempt from taxation; and 
 the amount of state bonds or certificates. 
 
 is SOCIAL. 
 
 The number of marriages between persons related to 
 each other by blood, and the degree of such relationship ; 
 the number of persons born with imperfect senses or idiotic, 
 and how many of such persons are the offspring of parents 
 related to each other by blood; the number of houses of 
 prostitution or assignation, and the number of prostitutes. 
 
 (ik oo. SEC. “1522..) 
 
 SECTION 3357. At the time he returns the lists of per- 
 sonal property for taxation, the assessor shall make return 
 of all such statistics to the county auditor. On or before 
 the first day of August, each year, the county auditor shall 
 make return to the auditor of state of all statistics returned 
 to his office, except those statistics under the head of ‘“‘Ag- 
 riculture,” which he shall return to the secretary of state 
 board of agriculture, on or before the tenth day of July, 
 each year, and the secretary of agriculture shall compile 
 and publish them in the monthly crop and stock bulletins 
 and annual report issued bythe state department of agri- 
 euntte. (Roo. Sec. 1523.) 
 
 SECTION 3358. An assessor who neglects or refuses 
 to make out and return statistics as herein required, shall 
 forfeit and pay to the state not less than twenty nor more 
 than one hundred dollars, to be recovered by action which 
 shall be brought by the prosecuting attorney, on the request 
 of the auditor of state. The amount recovered, shall be 
 paid into the state treasury to the credit of the school fund. 
 Ries eC LI5 24.) 
 
 SECTION 3359. Any person, company or corporation, 
 refusing to make out and deliver a statement of the facts, 
 or any of them, herein required, shall forfeit and pay to 
 the state not less than fifty nor more than one hundred 
 dollars, to be recovered and paid as provided in the next 
 preceding section. (R. S. Sec. 1525.) 
 
 SECTION 3360. Quadrennially at the time of taking 
 a list of property for taxation, each assessor shall take an 
 enumeration of all deaf and dumb, blind, epileptic and 
 epileptic insane, insane and idiotic persons, whose usual 
 place of residence is in any family, jail or infirmary in his 
 township or precinct,.on the day preceding the second 
 Monday of April, with their names in full, their age, sex, 
 race, residence, whether in charge of parents or guardian, 
 and, where known, the cause and duration of such de- 
 ficiency. He shall make a list of such deaf and dumb, 
 blind, epileptic and epileptic insane, insane and idiotic 
 
 Return of sta- 
 tistics; agri- 
 cultural sta- 
 tistics. 
 
 Penalty for 
 not making 
 out and re- 
 turning sta— 
 tistics, 
 
 Penalty for 
 refusing to 
 make state- 
 ments, 
 
 Quadrennial 
 enumeration 
 of unfor- 
 tunates. 
 
Abstract of 
 returns of 
 epileptics and 
 epileptic 
 insane. 
 
 Enumeration 
 of male in- 
 habitants, 
 
 Auditors shall 
 furnish all 
 blanks. 
 
 Assessor’s 
 fees. 
 
 30 
 
 persons, designating those of each class, and the names of | 
 their parents or guardians, and post-office address, and 
 
 “return it to the county auditor, on or before the third Mon- 
 
 day of May in the same year.- (R. S. Sec. 1526.) 
 
 SECTION 3361. Quadrennially, on or before the third 
 Saturday in August, on blanks to be furnished by such 
 manager, the auditor of each county shall make and 
 transmit to the manager of the Ohio hospital for epileptics, 
 a duly certified abstract of the enumeration returns of 
 epileptics and epileptic insane, so made to him by the as- 
 sessors, and at the same time make and furnish the pro- 
 bate judge of his county a like certified abstract.of epilep- _ 
 tics and epileptic insane in the county, as returned by the ~ 
 assessors. Jor making and transmitting such abstract, the | 
 auditor shall receive eight cents per hundred words, to be 
 paid from the county treasury on the allowance of the 
 county commissioners. (R. S. Sec. 1526a.) 
 
 SECTION 3362. Quadrennially at the time of taking 
 a list of property for taxation, each assessor shall take an 
 enumeration of all the male inhabitants.above the age of 
 twenty-one years, residing in his township or precinct on — 
 the day preceding the second Monday of April in the same © 
 year, designating such of them as are of African descent 
 by the word “Colored.” He shall make out a list of the 
 persons so enumerated in alphabetical order, and return it 
 to the clerk of the court of common pleas, at the time 
 of making return of lists of property for taxation to the 
 county auditor. On failure of any assessor to make or re- — 
 turn such enumeration, as herein required, he shall forfeit 
 and pay to the state not less than five nor more than fifty 
 dollars, to be recovered by action. (R. S. Sec. 1527.) 
 
 SECTION 3363. The county auditor shall furnish to 
 assessors all blanks needed by them for the listing of 
 property, gathering and returning statistics, and_other of- 
 ficial duties, which shall be paid from the county treasury. 
 
 VRS Sec: T5885) 
 
 SECTION 3364. Each assessor shall be paid from the 
 county treasury three dollars for each day he is necessarily 
 engaged in the performance of his duties. He shall make 
 an account in detail, giving the date of each day on which 
 he was thus engaged, and verify it by oath, which the 
 county auditor may administer. If the auditor is satisfied 
 that such account is correct he shall draw his warrant on 
 the county treasurer for the amount thereof. No such 
 warrant shall be drawn until the assessor has filed with 
 the auditor his list of assessments, accurately made out, 
 the statements 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 re-_ 
 
. 
 
 oa 
 
 quired of him by law, and the auditor is satisfied that they 
 are as full and accurate as could be made. (R. S. Sec. 
 
 1535:) 
 
 SECTION 5565. An assessor who deems it necessary to 
 enable him to complete, within the time prescribed, the list- 
 ing and valuation of the property, moneys, and credits of 
 his district, township or ward, with the approbation of the 
 county auditor, may appoint a qualified citizen of his 
 county or township as an assistant, and assign to him such 
 portion of his district, township, or ward, as he thinks 
 proper. An assistant so appointed, within the division of 
 such district, township, or ward assigned him, under the 
 direction of the assessor, after giving bond and taking an 
 oath, as prescribed by law, shall perform all the duties en- 
 joined upon, vested in, or imposed upon assessors by the 
 provisions of law. (R. S. Sec. 2794.) 
 
 SECTION 5566. As compensation each assistant as- 
 sessor shall receive for each day necessarily employed in 
 the performance of his duties, the sum of three dollars to 
 
 -be paid out of the county treasury upon the approval of 
 ‘the county auditor and allowance of the county commis- 
 
 piouers. > (Ris. Sec. 2795.) 
 
 SECTION 5567. An assessor or his assistant who fe- 
 fuses or knowingly neglects to perform any duty enjoined 
 on him by law, or consents to or connives at any evasion 
 of the provisions of this chapter, whereby property re- 
 quired to be assessed is unlawfully exempted, or the valua- 
 tion thereof entered at less than its true value, for each 
 such neglect, refusal, consent, or connivance, shall forfeit 
 and pay to the state not less than two hundred dollars nor 
 more than one thousand dollars, to be recovered by action. 
 
 (R. S. Sec. 2796.) 
 
 SECTION 5568. When any person lays out a village 
 or city, or any addition thereto, before the plat thereof is 
 recorded, he shall present it to the county auditor, who shall 
 cause the assessor of the proper locality to assess and re- 
 turn the true valuation of each lot or parcel of land de- 
 scribed in such plat in like manner as new structures are 
 valued. Thereupon such lots or parcels shall be entered 
 on the tax list in lieu of the land included therein. In 
 making such valuation, regard shall be had to the next pre- 
 ceding quadrennial valuation of real estate, so that the said 
 lots shall, as near as practicable, be equalized with adjacent 
 
 lands and lots according to such quadrennial valuation. (R. 
 
 PB esec,72'707. ) 
 
 Assistant 
 assessors. 
 
 Compensation. 
 
 Penalty for 
 misconduct 
 of assessor, 
 
 Plats pre- 
 sented to 
 
 auditor for 
 assessment. 
 
Annual tax. 
 
 Time for pay- 
 ment; part of 
 year. 
 
 Refunder if 
 business dis- 
 continues. 
 
 ° 
 
 Assessors’ 
 returns. 
 
 Penalty for 
 failure to 
 make returns. 
 
 CIGARE PAIS: 
 
 Section 5894. A person, firm, company, corporation, 
 or co-partnership, engaged in the wholesale business of 
 trafficking in cigarettes, cigarette wrappers or a substitute 
 for either, shall annually be assessed and pay into the 
 county treasury the sum of thirty dollars, or, if so en- 
 gaged in such traffic in the retail business, the sum of fifteen 
 dollars for each place where such business is carried on by 
 or for such person, firm, company, corporation or co-part- 
 
 nership. (QI'v. 311 §§ I, 2.) 
 
 Section 5895. The assessments provided in the next 
 preceding section shall be paid by such person, firm, com- 
 pany, corporation or co-partnership on or before the twen- 
 tieth day of June of each year. When such business is com- 
 menced after the fourth Monday of May, such assessments 
 shall be proportionate in amount to the remainder of the 
 assessment year, except that it shall not be less than one- 
 fifth of the whole amount to be assessed in any one year. 
 
 (QI v. 311 § 3.) 
 
 SECTION 5896. When the person, firm, company, cor- 
 poration or co-partnership described in section fifty-eight 
 hundred and ninety-four, which has been so assessed, and 
 which has paid or is charged upon the tax duplicate with 
 the full amount of such assessment, discontinues such busi- 
 ness, the county auditor shall issue to such person, firm, 
 company, corporation or co-partnership, a refunding order 
 for a proportionate amount of the assessment. Such order 
 shall not be less than one-fifth of the whole amount to be 
 assessed in one year. (QI v. 311 § 3.) 
 
 SECTION 5897. An assessor shall return to the county 
 auditor, with his other returns, a statement upon a blank 
 to be furnished by such auditor for that purpose, of each 
 place in his jurisdiction where such business is conducted, 
 showing the name of the person, firm, company, corpora- 
 tion_or co-partnership engaged therein, a brief and accu- 
 rate description of the premises where it is conducted, and 
 by whom owned. Such statement shall be signed and 
 verified by such person, firm, company, corporation or co- 
 partnership, (91 v. 311 § 4.) 
 
 SECTION 5898. If such person, firm, company, cor- 
 poration or co-partnership, fails or refuses to furnish the 
 requisite information for such statement, or to sign or 
 verify it, that fact shall be returned by the assessor, and the 
 assessment shall be four times the amount provided in this 
 
33 
 
 chapter. The person, firm, company, corporation or co- _ 
 
 _ partnership entering into such business after the assessor 
 has made such return, before so doing shall make the return 
 herein required to the county auditor; and, failing to do 
 so, such assessment shall be four times the amount pro- 
 vided in this chapter. (91 v. 311 § 4.) 
 
 SECTION 5899. A person furnishing the information to 
 the county auditor upon which the tax is recovered against 
 a person, firm, company, corporation or co-partnership for 
 selling, exchanging or disposing of cigarettes, cigarette 
 
 - wrappers or a substitute for either, or attempting fo do so, 
 
 without having paid the assessments provided in this chap- 
 ter, shall be entitled to one-half of the assessment and 
 penalty so recovered. (QI v. 311 § 4.) 
 
 SECTION 5900. The revenues and fines collected under 
 the provisions of this chapter and the penal laws relating 
 to cigarettes, shall be distributed as follows, to-wit: in each 
 county, one-half of the money paid into the county treasury 
 on account of such business in a city, village or township 
 therein, shall be placed to the credit of the general revenue 
 fund of the state, and paid into the state treasury by the 
 county treasury as provided in other cases. (91 v. 313 § 
 10. ) 
 
 SECTION 5901. One-fourth of the money paid into 
 the county treasury on account of such business in a mu- 
 nicipal corporation shall be paid, upon the warrant of the 
 county auditor, into the treasury of such corporation to 
 the credit of the police fund, or in a corporation having no 
 police fund, to the credit of the general revenue fund. The 
 _ remaining one-fourth thereof shall be credited to the poor 
 fund of such county; but in counties having no county 1n- 
 firmary, it shall be credited to the infirmary fund or poor 
 fund of the township, village or city in which it was col- 
 lected. In counties where such money is paid on account 
 of such business conducted in a township outside of a mu- 
 nicipal corporation, the last named two-fourths shall be 
 credited to the infirmary fund or the poor fund of such 
 township. (91 v. 313 § 10.) 
 
 SECTION 5902. The provisions of sections sixty hun- 
 dred and seventy-seven, sixty hundred and seventy-eight, 
 sixty hundred and seyenty-nine, sixty hundred and eighty, 
 sixty hundred and eighty-five, sixty hundred and eighty-six 
 and sixty hundred and ninety-two, sixty-one hundred and 
 sixty-one hundred and one are hereby extended to this 
 chapter so far as they can be made to apply. (91 v. 314 
 
 § 11.) 
 
 Informer to 
 receive. 
 
 Distribution 
 of tax. 
 
 Same in city 
 and town- 
 ship. 
 
 Provisions as 
 to certain 
 sections, 
 
‘ 
 
 INTOXICATING LIQUORS. 
 
 Tax on liquor SecTion 6071. Upon the business of trafficking in 
 business. spirituous, vinous, malt or other intoxicating liquor there 
 shall be assessed yearly, and paid into the county treasury, 
 as hereinafter provided, by each person, corporation or co- 
 partnership engaged therein, and for each place where such 
 business is carried on. by or for such person, corporation 
 or co-partnership, the sum of one thousand dollars. (98 
 
 vy. 100 § 1.) : 
 
 fale as Liat: SECTION 6072. Such assessment, with any penalty. 
 when; time of thereon, shall attach and operate as a lien upon the real 
 payment. : : 3 5 
 property on and in which such business 1s conducted, as of 
 the fourth Monday of May each year, and shall be paid at 
 the times provided for by law for the payment of taxés on 
 real or personal property within this state, towit: one-half 
 on or before the twentieth day of June, and one-half on or 
 before the twentieth day of December of each year. (83 
 
 VIS S823) 
 
 Tax for part SECTION 6073. When such business is commenced 
 ph .veaks after the fourth Monday in May in any year such assess- 
 ment shall be proportionate in amount to the remainder of 
 the assessment year, except that it shall not be less than 
 two hundred dollars, and such assessment shall attach and 
 operate as a lien as provided in the next preceding section 
 and be payable upon the date of such commencement. (98 
 
 v. 100 § 3.) 
 
 Ratendiae SECTION 6074. When a person, company, corporation 
 orders. or co-partnership, engaged in such business, has been as- 
 ~ sessed and has paid the full amount of such assessment and 
 afterward discontinues such business, the county auditor, 
 upon being satisfied thereof, shall issue to such person, 
 corporation or co-partnership a refunding order for a pro- 
 portionate amount of such assessment so paid, but the 
 amount of such assessment so retained shall not be less than 
 two hundred dollars unless such discontinuance of business 
 has been caused by an election under a local option law or / 
 a lawful finding of a mayor or judge on a petition filed 
 in a residence district as provided in this chapter, in which 
 case the proportionate amount of such tax shall be refund- 
 ed in full. (85 v.56 §4;R. S. Sec. 4364-20d; 98 v. 74 § 9; 
 98 v. 100 § 3; 99 v. 37 § 4.) is 
 
 Railway com- , SECTION 6075. A railway corporation which main- 
 pee «tains or conducts dining or. buffet cars upon a train in 
 ain which spirituous, vinous, malt or other intoxicating liquor 
 is dispensed within this state or permits them to be so 
 maintained or conducted, shall be assessed annually by the 
 
 auditor of state and pay into the state treasury on or before 
 
3) 
 
 the tenth day of June, the sum of one thousand dol- 
 lars if such railway corporation maintains, operates or con- 
 trols not to exceed two hundred miles of railway within this 
 state, and the sum of fifteen hundred dollars, if it maintains, 
 operates or controls over two hundred miles of railway 
 within this state. (98 v. 100 § 3a.) 
 
 Section 6076. If such railway company neglects or 
 refuses to pay such assessment when due, it shall be liable 
 for such assessment, with a penalty of fifty per cent in ad- 
 dition thereto to be recovered in an action brought in the 
 name of the state of Ohio by the attorney-general in any 
 court of record in any county of this state in which a line 
 of such railway corporation runs. (98 v. 100 § 3a.) 
 
 SEcTION 6077. If a person, corporation or co-part- 
 nership refuses or neglects to pay the amount due under the 
 provisions of this chapter within the time therein specified, 
 the county treasurer shall forthwith collect such amount 
 with the penalties thereon, and four per cent collection fees 
 and costs, by distress and sale, as on execution, from any 
 goods and chattels of such person, corporation or co-part- 
 
 nership. (83 v. 158 § 4.) 
 
 SECTION 6078. The county treasurer shall forthwith 
 call at the place of business of such person, corporation or 
 co-partnership, and, in case of the refusal to pay such 
 
 ‘amount so due, shall levy on the goods and chattels of such 
 
 person, corporation or co-partnership, wherever found in 
 such county, or on the bar, fixtures, furniture, liquors, 
 leasehold and other goods and chattels used in carrying 
 on such business. Such levy shall take precedence of all 
 liens, mortgages, conveyances or incumbrances hereafter 
 taken or had on such goods and chattels so used in carrying 
 on such business; and no claim of property by a third 
 person to such goods and chattels so used in carrying on 
 such business shall avail against such levy by the treas- 
 urer. No property, of any kind, or any person, corpora- 
 tion or co-partnership liable to pay such amount, penalty, 
 interest and costs shall be exempt from such levy. (83 v. 
 
 158 § 4.) 
 
 SEcTION 6079. The county treasurer shall give like 
 notice of the time and sale of the personal property to be 
 sold under this chapter as in case of the sale of personal 
 property on execution. All provisions of law applicable to 
 sales of personal property on execution shall be applicable 
 to sales under this chapter, except as herein otherwise pro- 
 vided; and all moneys collected by such treasurer under 
 this chapter, after deducting his fees and costs, shall be 
 paid into the county treasury. (83 v. 158 § 4.) 
 
 Section 6080. If the county treasurer under the levy 
 heretofore provided is unable to collect the amount due 
 
 Penalty. 
 
 Collection of 
 tax in case 
 of non- 
 payment. 
 
 Levy on goods 
 and chattels. 
 
 Sale. 
 
 Tax collected 
 from real 
 estate. 
 
Assessors’ 
 returns, 
 
 Penalty. 
 
 Statement in 
 such return. 
 
 Invalidity of 
 certain pro- 
 visions shall 
 not affect 
 others. 
 
 26 
 
 thereunder or any part thereof, the county auditor shall 
 
 place the amount due and unpaid on the tax duplicate 
 against the real estate in which such traffic is carried on, 
 and it shall be collected as other taxes and assessments on 
 such premises. (83 v. 158 § 4.) 
 
 SECTION 6081. Each assessor shall return to the 
 county auditor, with his other returns, upon a blank to be 
 furnished by the auditor for that purpose a statement, as 
 to each place within his jurisdiction where such business 
 is conducted, showing the name of the person, corpora- 
 tion or co-partnership engaged therein, a brief and accu- 
 rate description of the premises where it is conducted, and 
 
 by whom owned. Such statement shall be signed and veri- © 
 
 fied before the assessor by such person, corporation, or co- 
 partnership. (100 v. 89 § 5.) 
 
 SEcTION 6082. If such person, corporation or co-part- 
 nership, on demand, refuses or fails to furnish the requisite 
 information for the statement, or to sign or verify it, such 
 fact shall be returned by the assessor, and thereupon the as- 
 sessment on said business shall be fifteen hundred dollars. 
 If such assessment is not paid when due, there shall be 
 added a penalty thereto of twenty per cent which shall 
 be collected therewith. (100 v. &9 § 5.) 
 
 SECTION 6083. The statement named in section sixty 
 hundred and eighty-one, shall also contain the following 
 questions and answers thereto: 
 
 1. Are you, or if a firm, is any member of your firm 
 an alien or an unnaturalized resident of the United States? 
 
 2. Have you, or has any member of your firm or any 
 officer of your corporation, ever been convicted of a felony? 
 
 3. Have you, within the past twelve months, know- 
 ingly permitted gambling to be carried on, in, upon or in 
 connection with your place of business? 
 
 4. Have intoxicating liquors been sold at your place 
 
 of business to minors, except on the written order of their 
 
 parents, guardians or family physicians, or to persons in- 
 toxicated. or in the habit of getting intoxicated, within the 
 past twelve months, with your knowledge? 
 
 5. Have you knowingly permitted improper females 
 to visit your place of business within the past twelve 
 months? (100 v. 89 § 5.) 
 
 _SEcTION 6084. If any provision of the next three pre- 
 ceding sections, for any reason, is held to be invalid or void, 
 it shall not invalidate any other provision therein con- 
 tained. (100 v. gt § 5d.) 
 
 . 
 
vy) 
 
 To 
 
 Sere we ee eet Sea ee Se ee 
 
 the ss 
 
 i 
 
 vs 
 & 
 
 wW 
 * 
 = 
 os 
 f 
 = 
 ‘ 
 
 REVISED INSTRUCTIONS 
 
 TO 
 
 COUNTY AUDITORS AND PERSONAL PROPERTY ASSESSORS. 
 
 Office of the Auditor of State, 
 Columbus, Ohio, 1912. 
 
 The codified tax law, which embodies in one act all the provisions that had 
 heretofore been contained in various acts of supplements, is to be found in the 
 preceding pages, and under which personal property, moneys, credits and effects 
 are to be assessed for taxation for the year 1912. There are included also cer- 
 tain 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), re- 
 quires important changes in these “Instructions,” and also in the “Tax Notices” 
 and “Rules for Valuing Personal Property.” 
 
 County Auditors and Personal Property Assessors are directed to give 
 earnest attention 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 Rules,” to enable the tax payers to under- 
 
 stand clearly both their duty and privileges under the law. It will be seen that 
 items 7 and 12 of the tax notice have been subdivided, and it is required of 
 assessors and county aiditors 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 mer- 
 chants in making up their merchandise returns under item ten (10), have been 
 the means of misleading 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 Mer- 
 chants’ blanks, I deem it best to direct that a Manufacturers’ blank shall also 
 be issued, conforming 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 for 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 Man- 
 ufacturer) shall be assessed for taxation at their true value in money. The at- 
 tainment of this result depends, primarily, and in a large measure, upon the 
 manner in which the auditors and assessors discharge their duties. 
 
 37 
 
48 
 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 assessors, or some other officer authorized by law to ad- 
 minister oaths. The mere signing of the jurat or certificate by the officer (as 
 has been the custom with some assessors) is not administering the oath. The 
 oath must be administered precisely as in other cases of affidavits required 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 satis- — 
 
 factory 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 3355 of the General Code subjects the assessor to a penalty of not 
 less than ten nor more than two hundred dollars for every neglect of duty under 
 this section. [See O. L. 86, v. 126, page 27 of this pamphlet.] 
 
 EVADING TAXATION. 
 
 It has become notorious that many persons seck to evade their share of 
 taxes by any means available to them: in not making full return of their tax- 
 able 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 creating 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 Secs. 5376 and 5377, page 17, 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. 
 
 It is generally charged that stock and shares of individuals of building and 
 loan associations for the most part escape taxation. In this respect I desire to 
 say that it is the duty of the assessors to exercise due vigilance in securing full 
 returns of all stock and shares from each person holding such stock or shares. 
 
 REFUSING OR NEGLECTING TO LIST OR SWHAR. 
 
 If the party required to list shall refuse or neglect to list, or refuse or 
 
 neglect to swear, to the numler and value of all the items (except the first 
 nine numerated to the number of which he is required to swear), the assessor 
 must return as to the whole amount, “Refusal to List,” or “Refusal to Swear,” 
 as the case may be. In either case the assessor must make 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. 5393.] : 
 
 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 of 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 unsworn statement. 
 
 ee i re 
 
 Pe ee et eee ee, ee ee 
 
 ij 
 1 
 
— eee eee ee ee 
 
 Te eee a ee ee ee ee ee ee ae a 
 
 “eon 
 
 =<... ~~ 
 
 | 
 | 
 : 
 ; 
 ; 
 : 
 4 
 F 
 7 
 
 39 
 
 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 re- 
 turn the party absent or sick, as the case may be. Parties sometimes make up 
 their list, 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, ac- 
 cording 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 building, moneys and credits owned by any institu- 
 
 tion 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 there- 
 in; all public schoolhouses and churches used exclusively for public worship, 
 with the books and furniture therein; all markethouses, city, town and town- 
 ship halls and waterworks, 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 therefore included in the list); bonds of the state of Ohio, 
 bonds of any city, village, hamlet, county or township in this state, and ponas 
 issued in behalf of the public schools of Ohio; all funds raised and set apart 
 for the purpose of building monuments to the fallen soldiers of this state, and 
 all monuments or monumental buildings when erected, and each individual 
 who is the actual bona fide owner of personal property may deduct an amount 
 therefrom not exceeding one hundred dollars in value. But it must be noted 
 that it is the only actual bona fide owner of property who is entitled to this 
 exemption of one hundred dollars. The owner cannot nominal!y and formally 
 place one hundred dollars worth of property in the hands of one or more of his 
 children or friends for the purpose of evading taxation,-and return the re- 
 mainder. 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. 
 
 EXEMPTION 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 indi- 
 vidual, or his or her family or dependents, and all articles of food actually pro- 
 vided and on hand for the present use and support of the owner or family, are 
 not regarded objects of taxation. But this must be confined within very nar- 
 row 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 neces- 
 sary clothing of the family actually made up for present use. 
 
40 
 
 EXEMPTIONS BY THE LAWS OF THE UNITED STATES. 
 
 United States bonds, one-year certificates and certificates of deposit in the 
 United-States treasury or subtreasury, are exempt from taxation; but this does 
 not include national bank bills.. These last are obligations of banks, and tax- 
 able the same as gold and silver coin. Deposits with banks or persons, sub- 
 ject 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 depos- 
 ited were greenbacks. 
 
 WHAT PERSONAL PROPERTY 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 ex- 
 empted or non-taxable articles above specified. This would seem to be all that 
 is needful to be said on this subject; yet, to avoid misconception and error in a 
 matter so vital to the public interests, I will add the following items of prop- 
 erty, to-wit: All bonds and other evidences of indebtedness, of any city, county, 
 town, or township not located in this state, of any railroad, telegraph, express 
 or insurance company, or other corporation or company whether in or out of 
 this state, and the stock of any state or local bank, railroad, telegraph, express 
 or insurance company, or other corporation or company 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 by any other state, territory, or foreign govern- 
 ment, must be returned for taxation by the owners, residents of Ohio, with their 
 other moneys, credits and investments. 
 
 STOCKS 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 required 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 5372 exempts the holder 
 of the shares from making returns 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 individua 
 owner. 7 
 
 But this does not apply to shares in companies or corporations outside of 
 the State of Ohio, except national banks, the shares of which are taxable only 
 in the state in which the banks are located. The words “other companies” em- 
 brace all kinds of corporations or associations, the officers of which are re- 
 quired to return their taxable assets, of whatever character, at the value thereof 
 to the auditor of the county (q). - 
 
 (a). In the case of Bradley et al. v, Bauder (36 Ohio State Records), the 
 Supreme Court— ; 
 
 Held: 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. 5872, G. C.—AUDITOR OF STATE. 
 
4I 
 PROPERTY SOLD, BUT REMAINING IN THE HANDS OF THE VENDER. 
 
 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 des- 
 ignated, separate from the seller’s other property, and set apart for the pur- 
 chaser, the ownership is transferred 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 in 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 persons, payable on de- 
 mand, are moneys, and must be returned as such, whether in national bank 
 notes or greenbacks. 
 
 CREDITS. 
 
 The term credit is defined in our tax laws to mean the excess of al} legal 
 claims or demands, due, or to become due, tc the party required to make re- 
 turns, whether money, labor, services or other valuable things, including de- 
 posits 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 transit, 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. Debt 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 item of his return; so, if his debts exceed his credits, he can de- 
 duct 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 debt from 
 anything else. The following quotation from the statute (sections 5320, 5322, 
 5328, 5324, 5325, 5326 and 5327) will show that all kinds of debts cannot be de- 
 ducted, 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 sub- 
 scription to the capital stock of any joint stock company; nor any subscription 
 for any religious, scientific, literary or charitable purpose; nor any acknowledg- 
 ment of any indebtedness, unless founded on some consideration actually re- 
 ceived, and believed at the time of making such acknowledgment, to be a full 
 consideration therefor; nor any acknowledgment 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 re- 
 
42 
 
 ceived or can be collected, or any greater part of any obligation given to secure 
 the payment of rent than the amount that shall have accrued on any lease and 
 remain unpaid.” Neither can debts be created by the purchase of non-taxable 
 bonds, or any contract for such purchase be deducted in returning credits. (a). 
 
 MONEY OR PROPERTY INVESTED IN NON-TAXABLE BONDS, ETC. 
 
 Particular attention is called to items sixteen of the Tax Notice provided 
 for in Sections 5376 and 5377. (See page 17.) The-return to be made under 
 this item is taxable and should include all money or other property “for the 
 time he held the same” that has at any time during the previous year been 
 invested in United States bonds or bonds of this state. Assessors are enjoined 
 to give particular attention to this item and not confuse it with the statistical 
 return of “Bonds exempt from Taxation” at the top of the third page of the 
 tax notice. : 
 
 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.” Sec- 
 tions 5381, 5382 and 5383 define 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 thereof. Under this head is included the stock of all 
 persons who purchase and sell goods, groceries, provisions, lumber, grain, pork, 
 flour, drugs, fuel, etc., and of all persons who deal in wheat, corn, etc., etc. it is 
 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 “manufacturer” are included all persons who manufacture 
 articles of wool, cotton, hemp, leather, iron, copper, lead, wood, stone, ete., ete., 
 and owners of forges, foundries, flouring mills, oil mills, paper mills, saw mills, 
 soap and candle factories, merchant tailors, shoemakers, blacksmiths, ‘coopers, 
 saddlers, hatters, cabinet makers, etc., etc. 
 
 The property to be returned in the statement of ‘Manufacturers’ Stock,” 
 as approved 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 process or operation of manufacture, rectifying, refining 
 or combining—and such manufacturers’ 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 dis- 
 tinct item the monthly average value of all articles which were at any time 
 manufactured or changed in any way either by combination, etc., etc., which 
 shall have been on hand during the year next previous to the first day of April 
 annually; and the value of all tools and implements owned or used, by such 
 manufacturer, and of all engines 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. [See O. L. vol. 88, p. 341.] 
 
 Mistakes are frequently committed in auopting 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 
 
 (a) In the case of H. B. Payne v. M. G. Waterson, treasurer (87 O. S., 
 121), the Supreme Court— 
 eld: 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 taxation. 
 
& 
 
 —_. = 
 
 ee ee ee ee ee ee ee eee ee ee en ee eee ee ee Te eee ee 
 
 os rr—C 
 
 43 
 
 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 business, adding 
 together such amounts, and dividing the aggregate amount thereof by the num- 
 ber of months that such person has been engaged in business during the preced- 
 ing year. Thus, if he has been in the business during the whole of the preced- 
 ing 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 Monday of 
 April, the whole amount of this stock is the everage 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 
 same process in this example can be used by manufacturers in making up their 
 returns of manufactured articles under second part, item 12, of the Tax Notice, 
 by substituting the word “manufactured” for “purchased.” 
 
 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 manufac- 
 turers will no doubt aid them much in making up their returns in accordance 
 with the spirit and intent of the law. 
 
 FORM FOR MERCHANTS’ MERCHANDISE RETURN, “ITEM 10,” OF 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 
 subject to taxation by the laws of the State of Ohio. 
 
 Ce 
 
 —————————————————— i 
 
 | 
 
 | 
 | 
 Year. | Month. Stock. Dollars. | Dollars. | Dollars. 
 oa ek 4 rs be eS Pore aes 
 April Pree MATIC oer, ask ok cate a3 Gain ob eetd 1,000 00 
 IPADRA aTia lt Gar ae ao mete ye geariss Dees Mahe uce he 500 00 
 | 1,500 00 
 SS ats ty ho ae Ree eo mea | 800 ~ pecs 
 LAS Mec Ee 160. 0 }- 
 RlbeBea rohit A.4.... | am con 
 
5 hanes oe 
 44 
 Form For Mercuants’ Return — Continued, 
 se 
 Year. | Month. | Stock. Dollars. | Dollars. 
 | | | 3 | 
 | | | : 
 | IpBalanceson andes en sem shee [eS ew ey aes 860 00 
 | Mays: 4] Rurthased, -2-s.ccnrens ee | tiie tere 800 00 | — 
 | | | 1,660 00 | | 
 | Lenee) Mele astern Soha a eee PERS PS 600 00 |- 
 | | Lees. pront =. sateen 70 oe | 120 00 480 00 
 | | WBalatice Oni: Wetdic: uments s pele ones con 1,180 00 
 | June | Purchasedi< 5 yuk: Sac. oy occa eee eee 200 00 | 
 | | | 1,880 00 | 
 pO He hiya on heen Meese | 800 00 | 
 | \SeSerpTO be — 2: sarc autos aac —. 160 00 640 00 
 | Balance. on: Hand, ose Ves eee | 740 00 
 | July pele anehasegt ete), ¢ OSs ee te eee ee | 800 00 
 p 1,040 00 
 | ito) (3 Rechira eee RON Sat te 600 00 
 | | Dieser pront 2. ie ceeeb ee ore 120 00 480 00 
 Balance on hand = keen eel son wee 560 00 
 | Aug i Paeshased 4-7 sy cece eee ne fees 496 00 | 
 | 1,056 00 | 
 | SOURCE os veccahas s eas lane RAT RE ee 426 00 
 | LORS BOONE eriivieors at soon eens Wag 116 00 | 310 00 
 Bnignee one Hand, . cen fe ee eee | 746 00 | 
 | Sept. » PRrcha sed tae fc: Comrie etd aes eee | 54 00 
 | 
 | 800 00 
 SOL tee >, tee oe ee nie cae atte Sas 475 00 
 Pesos prOtibares “S54, cea eee 50 00 425 00 
 [ Balance - on-hand: tae we ee ee eee 3875 00 
 Oct Pichia sed? a: ae tee arene Wao. ate mea | 475 00 
 | | 
 | | 850 00 
 SOld ojo 1h Rats aie ee een ae 350 00 | 
 Less =pront, St. 0.000 See ene 25 00 325 00 | 
 ee Balance On) hattd<) vce. eae eee 525 00 
 Nov. Purchased? 97 05 = ae Aeon aoe 900 00 
 | | 1,425 00 
 Sold cere nek Oh oe ee 650 00 
 | Less: promt, pede een eee | 120 00 | 530 00 
 | | Balance: on shards. ean eat ee ees | 895 00 
 Dec. Purchased “j.. - 34 Scan | eek wae Re 525 00 
 | : 1,420 00 | 
 Sold: (.22%../2ib: ly. Race 800 00 
 | [raGS8 Profit. «. 5 eae | 56 00 | 744 00 | 
 
 Dollars. _ -— 
 
 1,180 00 
 
45 
 
 ForM For MercHANTS’ Rerurn — Concluded. 
 
 | 
 Month. | 
 
 | 
 Dollars. | Dollars. 
 
 Year. | Stock. _ Dollars. 
 
 | | S 
 
 | Pice sO omand: <.:2, ct eens 676 00 | 
 
 | Jan. Pebtircudsed. trae i. os. chess oe ees | 134 00 
 
 | | 810 00 
 Sa a EO 2 tr ee eR 365 00 
 
 | BERS PLOR wig ba sce aes 55 00 310 00 
 
 | | Shy 500-00 
 Paes OMG Mame «sc. Ween a Sees 500 00 
 
 | Feb. Pe EASE Ca Pee is cep hao care ea hy ae eee 740 00 
 
 1,240 00 
 
 | “ol SOI RG ld SEN aun cea Se 680 00 
 
 | Srempepront. Vues sc ccs vee 150 00 530 00 | 
 
 | : 710 00 
 balance’ OFM WANG >... oo) cus one nee Oo 710 00 
 
 . Mch CE SANT ECCT: a ee rar Pe Crk a Meg — 80 00 | 
 
 | 790 00 
 
 | AOR eke eee Oa | 460 00 
 
 Wess crOist eyes vo cme an ce | 150 00 310 00 
 
 | Balance on hands: so fi .se.e8. | oP) ee | 480 00 
 
 | Divide by number of months..|.......... (12) 8,247 00 
 
 | lees monthly av: for: taxations|. sce. ss -ecletemaeck ate: | 687+ 
 
 Having ascertained the monthly sums for the Tax Year, the aggregate 
 amount is to be divided by the number of months the taxpayer has been in the 
 business during the next year preceding, and the net monthly average is to be 
 entered on the Tax Notice, as the taxable value for item 10. 
 
 FORM FOR MANUFACTURERS’ RETURN, UNDER PART OF ITEM 12. 
 
 This form is intended merely as an aid to the manufacturer in making up 
 his return, under part of item 12, of his ‘““Manufacturers’ Stock,” or Raw Mate- 
 rial, as required by Rule 5 of the Tax Table. 
 
 Monthly average value of “Manufacturers’ Stock,” or Raw Material as shown by 
 
 _ the books and accounts of 
 
 Siw ny 0) 90, Ue. 
 
 subject to taxation by the laws of Ohio. 
 
 Manufacturers’ Stock. 
 
 Manufacturers’ stock on hand 
 | Purchased this month 
 
 Less used for manufacturing 
 
 ee ee 
 
 oe 6 8 @ Bis 0.6 € 616 01616 0 0 e's 
 
 | 
 1,000 00 
 500 00 
 
 800 C0 
 
 | Dollars. | Dollars. 
 
 700 09 
 
46. 
 For\t FOR MANUFACTURERS’ RETURN, UNDER Part or Item 12— Continued. 
 
 | 
 
 Year. | Month. | Manufacturers’ Stock. Dollars. | Dollars. 
 | 
 | t Balasice 76n “hand... & tnt ace cence ates 700 00 
 | May I; Parchased 4.-¢scace gone oe oer eee 800-00 
 “1,500 00 500 00 ¢ 
 | Léssused~ for manufacturing. 25..x.-. gents 900 00 
 | 600 00 
 | Balandééton: hands; Stee een cc aa aoe eee 600 00 00 
 | June Parchased? 5.434 u. Soteme ae eee ae 600 00 
 | 1,200 00 
 | Less used-tor manutacturme 2... sues: 800 00 
 | ——_—____— 400 00 
 Balance om hand oon gsogate owt seis at ee 400 00 
 | Vihyee cee Chased. pie ace cnea es ote eae ae 800 00 
 | | 1,200 00 
 | | Less used for manufacturing............ 600 00 
 | | 600 00 
 | Balance dn and:....tuewis cook pee 600 00. 00 
 | Aug. Purchased - 65 5 rev ccahe te oe ee | 800 00 
 | “1,400 00 400 00 
 Less used for manufacturing): . asa. 600 00 
 | ———_—. 800 00 
 | Balancevonrraatid ..occs ostkck escent 800 00 
 | Sept. } EP CHASE cers) warghe In ueotle wu cetcre es ee 700 00 | 
 | 1,500 00 
 Less used for manufacturing........... "800 00 
 ‘700 00 
 feHidlatice-om handy: votes hone on eee 700 700 00 | | 
 | Oct. (Purchased ix cfao ane Are te Or ol re Sa one 600 00 | 
 | | 1,300 00 
 | | Less used for manufacturing............ 500 00 
 | 800 00 
 | Balarice:on “hand a. sse ue aa Rees 800 00 00 
 Novi | Purchased"; ea ein te ene ee 900 00 
 | “1,700 00. 700 00 
 Less used for manufacturing........... 600 00 
 | 1,100 00. 
 | Balance: ons hard id ere ae eee “1,100 00° 100 00 
 Dec. lp Purchaséd.: ..2agknd wae on en 400 00 
 : ‘ 1,500 00 
 | Less used for manufacturing............ 500 00 |. 
 ———| 1,000 00 
 | Balance on *hand...:. ossa aie ba ee 1,000 00 
 Jan. (Purchased. -; *icaceh tages emce taawe 300 00 
 | | 1,300 00 | 
 | Less used for manufacturing........... | 700 00 
 
 {_h Sa 
 
te 
 
 ig) al ae al a ne lids 
 
 ee ee ee a ee er ne Te ee ee ee eae eT ent ee 
 } 
 
 47 
 
 ForM FOR MANUFACTURERS’ RETURN, UNpber Parr or Item 12— Concluded. 
 
 | 
 Year. | Month, Manufacturers’ Stock. Dollars. | Dollars. 
 
 | | 
 
 Praienice (On and: ..-. Sets aces ho cane 600 00 
 
 | Feb. | MMS se ecetutts se Metattac uaz ai tad seis ke oe 800 00 
 
 | | 1,400 00 
 
 | | Less used for manufacturing........... 900 00 
 
 ——_— 500 00 
 
 | PatamGe Oty AMC's: <i costed et acromeede oie | 500 00 
 
 | Mch Reber tap aot 2s shes caseachn cae erten 1,200 00 
 
 | | | 1,700 00 | 
 fies" used: for-mantufacturing.-.. 2.2. 205 | 900 00 
 
 | | ean 800 00 
 | alance OMmahandes. 4600s + on beaches 800 00 
 
 | | Divide by number of months........... eee eS) 8,600 00 
 
 | | | ae onet es 716 
 
 Having by this process ascertained the monthly sums for the Tax Year, 
 the aggregate amount is to be divided by the number of months the taxpayer 
 has been in business during the year next preceding, and the net monthly aver- 
 age is to be entered on the Tax Notice, as the taxable value of raw material, 
 for the first section of item 12. 
 
 A person who is engaged in any manufacturing business in which it is 
 usual to be employed only a part of the year, should set down the aggregate 
 amount on hand for each month during which he has been engaged in business, 
 and divide the amount by whatever number of months he has been so engaged. 
 Thus, if he has been in the business for seven months, during which he has had 
 portions of the property or stock on hand, he must set down the average value 
 of the property or stock which he had on hand in each of the seven months, 
 and add up these sums, and divide the amount by seven, which will give the 
 sum to be returned in his statement. 
 
 But the manufacturer is equally “in business” whether engaged in produc- 
 tion or in selling his products; therefore, while the work of production only is 
 suspended, and the work of selling goes on in his usual place of business, he 
 must return for taxation the monthly average value of the unused raw material 
 on hand during the whole year in which he shall have been in business. 
 
 The fact that a manufacturer or merchant lists the average amount of his 
 goods on hand during the year, does not excuse him from listing his moneys 
 and credits on hand during the day preceding the second Monday in April. His 
 moneys and credits, as well as his average of goods, must also be listed. 
 
 It must be noticed that the time for which the average is made is not any 
 given solar year, but the year preceding the second Monday of April, and its 
 value at the place of listing. 
 
 THE TIME AT WHICH THE LIABILITY FOR TAXES ATTACHES. 
 
 Although the assessment of property is to be made between the second 
 Monday of April and the third Monday of May, annually, the lien and liability 
 
48 
 
 for the taxes attaches the day preceding the second Monday in April, and the 
 property must be returned in the name and the taxes charged to the party who 
 owned it on the day preceding the second Monday of April. No subsequent sale 
 or disposition of the property can change this liability. (See section 5375, ante,) 
 
 BANKS, BANKERS, CORPORATIONS AND JOINT STOCK COMPANIES. 
 
 Assessors are not required to list the capital or property of any of the 
 above named, as they are required by law toe return to the county auditor direct, 
 And the county auditor should, as far as practicable, furnish blanks for satd 
 returns; not, however, excusing such companies, if such blanks or forms are 
 
 not furnished. 
 DOGS. 
 
 Assessors and all others (including the auditor of state) whose duties are 
 affected by the laws relating to dog taxes, are to be congratulated that the 
 present tax law simplifies the matter. The law is section 5379 in the preceding 
 pages, and may be briefly summed up thus: 
 
 All dogs over three months old are to be listed or Snnuseatad by the owner 
 or the assessor—the assessor to see to it. 
 
 The owner may fix a value on his dog or dogs, which he is not required to 
 swear to, but which value is carried out. (See item 17. Tax Notice.) 
 
 The total number of dogs, valued and unvalued, is to be nae as indi- 
 cated in items 18 and 19. : 
 
 ~ The amendment of 1890, O. L., 87 v. p. 16, increases tax on “unspayed fe- 
 male dogs” to two dollars. 
 
 STATISTICS. 
 
 While the assessor has nothing to do with the assessment of the property 
 _of incorporated companies, he must, however, gather the necessary statistical 
 information from their officers. It is just as much the duty of the assessor to 
 gather the statistics as any other part of his duty, and it must be done accu- 
 rately. Therefore, assessors are respectfully urged to pay attention to the 
 statistics that they are required to gather, It is earnestly desired that, in those 
 portions of the state where the statistics can be furnished, ‘full and complete re- 
 turns may be made. 
 
 The information thus obtained will constitute a very desirable part of the 
 next statistical report of the secretary of state. 
 
 DEFINITION. 
 
 So far as the Legislature has defined the meaning of particular words and 
 terms used in the tax laws of Ohio, such meaning is the law, and as such must 
 he strictly enforced, ; 
 
 For the legal meaning and sense in which particular words, terms and 
 phrases are used in our tax laws, I refer you generally to sections 5320, 5322, 
 5323, 5324, 5325, 53826 and 5327, on the third page of this pamphlet. 
 
 ‘I need not tell you that the duties of the assessors are very important and 
 require great care and attention in the discharge of the same. Mistakes or 
 misapprehension of the law on the part of assessors very often cause much trou- 
 ble, difficulty and ill-feeling among the parties affected by them. I would, 
 therefore, urge upon each of you the importance of becoming thoroughly ac- 
 
 quainted with the laws as you find them in this pamphlet. Familiarize your- __ 
 self with this pamphlet, let it become your textbook, make it your study day 
 
 and night until your duties as assessor shall have been completed, so that when 
 
49 
 
 -you have made your returns to the county auditor it may be said of you that 
 ~ you have performed your duties honestly and well. It is highly important that 
 ‘the tax imposed by law upon each individual shall be fairly and honestly ascer- 
 tained, in order that the due proportion of tax may be assessed on each. This 
 is the main object of the assessment of property for taxation under our laws. 
 Be very careful that you find all property that under the law shall be listed for 
 taxation, and let none escape. You should make proper inquiry as to moneys 
 and credits, as this class of property is more likely to escape taxation, unless 
 extra efforts are made to have it returned. Be sure that you secure returns 
 from all administrators, ‘guardians, trustees, etc. I call your special attention 
 to section 5568, with reference to newly platted towns or additions thereof; 
 _also to sections 5575, 5576, 5577 and 5578, with reference to every new structure, 
 and I want to emphasize your duty in this particular, in order that every new 
 structure bui't during the year, prior to the day preceding the second Monday in 
 April be placed upon the tax duplicate for taxation. I want also to emphasize 
 the duties of assessors under sections 5378, 5366, 5367 and 5369 which sections 
 have reference to the oath or affirmation, first, of the party who claims to have 
 no property for taxation; secondly, of other persons who do make returns for 
 taxation. You will observe that persons claiming to have no property for taxa 
 tion are required to make oath to that fact, as well as the party who makes a 
 return of property for taxation. The fact has been brought to my notice of as- 
 sessors in former years, that they pay no attention to the administering of this 
 oath, as provided in these sections. A!] such returns are illegal and without 
 authority of law, and your county auditor would be justified in refusing to accept 
 such returns. Of course you will find cases where it is an utter impossibility to - 
 have this oath administered, but such cases are provided for in section 5392 of 
 the tax laws of Ohio. What ! insist upon is that this oath be administered in 
 every instance where it can be, and if for any cause it cannot be administered, 
 the assessor should make a note of the fact in his return to the county auditor. 
 It is your special duty as assessor to see that all property is fully returned, and 
 you are charged with this important duty. Guard against the abuse under .ex- 
 emption, admit of none-unless plainly within the letter of the law; as we are re- 
 quired to administer the law as it is, and not as we think it should be. The oath 
 prescribed in section 5395 which you are required to make to the county auditor 
 before you can draw pay for your services, is very stringent, and in order that 
 you may make this oath without perjuring yourself, you need only to comply 
 with the statutes governing your duties. ‘This oath that I have mentioned, of 
 itself will furnish all intelligent people a complete apology for the assessor in 
 forcing a strict compliance with all the provisions of the law. If an assessor 
 should meet difficulties that he cannot obviate, he should call upon his county 
 auditor, and if he entertains any doubts he will call upon this office for special 
 instructions. 
 
 | call your special attention to sections 5349 to 5360 inclusive, 5375, 5366, 
 5367, 5369, and 5395 relating to the listing of personal property, the amount 
 which may be deducted by each resident tax payer, also the oath required to be 
 taken by each person required to list property for taxation, as well as the oath 
 the assessor is required to make upon filing his returns with the county auditor. 
 See that you comply with these requirements. 
 
 With the constitution and laws in your hands, go forth to duty, and in dis- 
 charging that duty, do so without fear or favor. 
 
 Yours very truly, 
 E. M. FULLINGTON, 
 Auditor of State. 
 
TO RENEW CALL 
 Date Due 422-3900 
 
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 THE TAX LAWS OF OHIO AS CODIFIED AND REV