H J 
 
 5330 
 
 I A3 
 
 BIT 
 
 DCCUVTNTS 
 DEPT. 
 
 UC-NRLF 
 
 SB M7 
 
 Tax Laws 
 of Ohio 
 
 As Codified and Revised M 
 
 1917 
 
 So Far as the Same Relate to the 
 
 Assessment of Real and Personal 
 
 Property by 
 
 County Auditors, Assessors 
 
 and Boards of Revision, 
 
 With Instructions 
 
 By the Tax Commission of Ohio 
 
The Tax Laws of Ohio 
 
 AS CODIFIED AND REVISED FOR 
 
 1917 
 
 SO FAR AS THE SAME REBATE TO 
 
 Assessment of Personal and Real 
 Property 
 
 BY 
 
 COUNTY AUDITORS, ASSESSORS AND 
 
 BOARDS OF REVISION, WITH 
 
 INSTRUCTIONS 
 
 By the Tax Commission of Ohio 
 
 COLUMBUS, OHIO: 
 
 THE F. J. HEER PRINTING Co. 
 
 1917 
 
 Bound at the State Bindery. 
 
WT. 
 
INSTRUCTIONS TO COUNTY AUDITORS 
 AND ASSESSORS. 
 
 a 
 
 THE NEW TAX LAW. 
 
 Under the new tax law each property owner is responsible for his 
 own personal property tax return. County auditors are required to fur- 
 nish blanks in the form prescribed by the Tax Commission of Ohio. 
 They may furnish such blanks either by mailing same to each property 
 owner or by placing them at convenient places in each taxing subdivision 
 and giving notice thereof in one newspaper of general circulation in the 
 county. It is the duty of each property owner to procure a blank and 
 correctly list all his personal property thereon at the true value thereof 
 in money, answer all questions contained in the blank, swear or affirm 
 to the same and file it with the county auditor on or before May ist. 
 
 The county auditor shall not receive any voluntary return of any 
 property owner unless the same contains a complete statement of his 
 property with full and specific answers to all questions. The oath may 
 be administered by any assessor, assistant assessor, county auditor, de- 
 puty county auditor, mayor, justice of the peace, township clerk or notary 
 public. 
 
 Any property owner who fails to file his tax return with the county 
 auditor by May ist, shall forfeit his right to the $100 exemption. 
 
 If the property owner refuses to make oath or affirm to his voluntary 
 return filed with the county auditor, the latter shall add 50% penalty 
 to the amount returned, or may proceed to have the property listed and 
 valued as provided in sections 5366, 5391 and 5392, and add 50% penalty 
 as provided in section 5390. 
 
 As voluntary returns are received by the county auditor they should 
 be carefully examined and compared with the returns of former years 
 so as to determine whether or not the same are full and complete and 
 whether or not it is necessary to make any corrections therein. He is 
 authorized by law to make any corrections of any voluntary returns 
 under oath by first giving notice to the person listing. 
 
 The county auditor shall fill all the vacancies in the office of assessor 
 nd call a meeting of the assessors on the first Monday of May, notice 
 of which shall be mailed .or otherwise delivered to such assessors at 
 least five days prior to date of such meeting. At such meeting the county 
 auditor may go over with each assessor the voluntary returns made under 
 the provisions of section 5366 in his subdivision so as to determine 
 
 M144128 
 
TAX LAWS OF OHIO. 
 
 uhelher rr no'; 1 the same are full and complete, and whether or not it is 
 necessary to make any corrections therein, and also to determine as pro- 
 vided by section 5368 what persons, if any, have failed to make returns. 
 It is then the duty of the assessor to list and assess all property which 
 has been omitted from such returns or which has not been listed at its 
 true value in money, and to list the property of all persons who failed 
 to make voluntary returns. 
 
 Assessors are not entitled to any per diem compensation for any 
 services rendered prior to the first Monday of May. They may receive 
 out of the county treasury a fee of ten cents for adminstering the oath 
 to each property owner making voluntary return before May 1st. 
 
 The county auditor is required to fix the time within which each 
 assessor shall complete the work assigned to him after the first Monday 
 of May. 
 
 ASSESSMENT OF REAL ESTATE. 
 
 County auditors are made the assessors of real estate. It is their 
 duty, on or before the second Monday of April, 1917, and annually there- 
 after between the first day of January and the first day of February, to 
 ascertain whether or not the real property in each township, village, ward 
 or assessment district is assessed for taxation at its true value in money 
 as the same then appears on the tax duplicate. He shall submit his find- 
 ings to the board of county commissioners, which board, at a hearing 
 fixed within not less than ten days nor more than twenty days, shall 
 confirm, modify or set aside his findings by an order entered on its jour- 
 nal. If it is thus determined that the real estate in any such sub-division 
 is not on the duplicate at its true value in money, then the county auditor 
 shall proceed to assess such real estate. 
 
 The county auditor is also required to make such assessment in any 
 such sub-division upon the filing of a petition therefor signed by not less 
 than twenty-five freeholders in such sub-division, by the board of trus- 
 tees in any township or by the council of any village. Such petition must 
 be filed not later than the fourth Monday of April, 1917, and the first 
 Monday of March, annually, thereafter. 
 
 After an assessment of all the real estate in any sub-division has 
 been made by the county auditor, it shall thereafter be his duty at any 
 time, after notice, to re-value and assess any part of the real estate con- 
 tained in such sub-division where he finds that the same has changed in 
 value, or is not on the duplicate at its true value in money. 
 
 County auditors are empowered to appoint and employ such experts, 
 assistants, clerks and other employees as they may deem necessary to 
 the performance of their duties as real estate assessors, the total amount 
 to be expended for such purpose to be fixed by the county commissioners. 
 The compensation of such employees is to be paid out of the general 
 
TAX LAWS OF OHIO. 5 
 
 county fund, and if sufficient funds are not available for such purpose 
 in the year 1917, county commissioners may borrow the same upon cer- 
 tificates of indebtedness. 
 
 Actual view of the premises is no longer required in the appraise- 
 ment .of real estate. 
 
 Assessors now have no duties to perform in relation to the appraise- 
 ment of real estate. 
 
 ASSESSMENT OF MINERALS. 
 
 Petroleum, oil, natural gas, coal, limestone, fire clay and other min- 
 erals before being removed from the earth are real estate and must be 
 assessed as such. 
 
 Section 5560 of the General Code requires that where the fee or 
 ownership of the soil or surface of a tract, parcel or lot of land is in 
 any person and the right to the minerals therein in another it shall be 
 valued and listed agreeably to such ownership in separate entries specify- 
 ing the interests listed, and be taxed to the parties owning different inter- 
 ests respectively. 
 
 The county auditor in ascertaining as required by section 5548 
 whether the real property in each township, village or assessment district 
 is assessed at its true value in money must include minerals, which are 
 real estate. 
 
 Inasmuch as oil property fluctuates in value from year to year it 
 would seem to be necessary that an assessment of such property be made 
 annually and as it is required to be assessed as real estate, in order to 
 either increase or decrease the value of minerals and mineral rights as 
 carried on the duplicate for the year 1916, it will be necessary for the 
 county auditor to find that the real estate in a township or other taxing 
 district in which minerals are located is not assessed at its true value 
 in money, and proceed to assess ALL of the real estate in the township 
 including the minerals as required by section 5548 of the General Code. 
 After an assessment of all the real estate in any sub-division has been 
 made, the county auditor is required in future years to revalue and assess 
 only such real estate as has changed in value. 
 
 In valuing mineral rights and lands containng minerals, the follow- 
 ing instructions should be observed : If the ownership of the surface 
 and the ownership of the mineral or any part thereof is in the same per- 
 son, then the surface and the mineral must be valued together and carried 
 in one entry upon the tax duplicate. If the surface is owned by one 
 person and the right to' the mineral therein by another person or com- 
 pany, the surface should be listed in the name of the owner and the 
 right to the mineral separately listed in the name of its owner; for ex- 
 ample, if A owns the surface of a tract of land and B owns the right 
 
6 TAX LAWS OF OHIO. 
 
 to the oil contained in the tract, A reserving to himself a royalty interest 
 in the amount of oil produced, the surface and the royalty interest should 
 be assessed in one entry against A and the working interest should be 
 assessed against B ; in the event that a third person, C, owns the royalty 
 interest, then the value of that interest should be assessed against C, 
 all as real estate. 
 
 Form 6 relating to oil and gas properties, which has heretofore been 
 used for assessors to report such properties, has been changed somewhat 
 and will now be used by county auditors in securing from the owners 
 of lands containing minerals and from the owners of separate mineral 
 rights the necessary information to list the same as other real estate is 
 listed. 
 
 It will be noted that heretofore the factor per barrel used for the 
 valuation of oil included certain personal property in connection with the 
 operation of the working interest. It has been necessary to change this 
 so that the factor per barrel includes only the mineral right and all per- 
 sonal property used in the operation of leases must be listed on the 
 regular .form for the listing of personal property, Form 4 or Form 10 
 as the case may require. 
 
GENERAL RULES FOR THE APPRAISEMENT OF 
 
 REAL AND PERSONAL PROPERTY FOR 
 
 TAXATION IN OHIO. 
 
 The constitution and the laws of the state provide At true value 
 that all' property, both real and personal, shall be assessed 
 at its true value in money and all property must be so listed 
 by the owner or the person who has the control thereof. A 
 wife is required to list her property separately from that of 
 her husband. 
 
 Every natural person is entitled to exemption of One Exemptions. 
 Hundred Dollars of personal property, to be dedjucted from 
 the total amount listed. This exemption may not be allowed 
 on the return of a business of an individual and also on his 
 other personal property, such as household goods, etc., and 
 only one exemption to the head of the 'family can be 
 allowed in the same household, except where the personal 
 property of a wife or other member of the family is sepa- 
 rately owned and listed. Legal representatives of living 
 persons, such as guardians, attorneys, agents and the like, 
 may exercise this exemption as to each of the persons so 
 represented, but administrators and executors, being the 
 representatives of their respective decedents, may riot make 
 such deductions from the aggregate of the property under 
 their control ; neither can incorporated companies claim this 
 exemption. 
 
 Property in possession or control of a person as parent, Agents, etc. 
 guardian, trustee, executor, administrator, receiver, account- 
 ing officer, factor or agent, must be listed separately from 
 his own in the name of such parent, guardian, etc. 
 
 The assessor must call at the residence, office or place 
 of business of every person of full age and sound mind, 
 male and female, who has not made voluntary return of 
 his personal property to the county auditor by May I, and 
 list and value such property. 
 
 Public utilities, such as steam and electric railways, 
 telephone and telegraph companies, etc., and incorporated 
 companies should not make returns to the assessor. 
 
 A general rule that may be followed in arriving at the 
 true value of all classes of personal property is laid down 
 by the Supreme Court in the case of Pratt v. The State, 35 
 O. S., 514: 
 
 " * * * The best rule for ascertaining the value of 
 * * * property would be to deduct from the market 
 price of new goods of like kind a reasonable amount for the 
 depreciation in value caused by the wear and use." 
 
 No uniform rule for depreciation can be adopted. Con- 
 ditions in each particular case will govern. The prices of- 
 fered by second-hand dealers should not control, but rather 
 the value which represents the actual worth of all articles 
 
 Listing by 
 assessor. 
 
 Incorporated 
 companies. 
 
 Rules for 
 ascertaining 
 true value. 
 
 the vali 
 
TAX LAWS OF OHIO. 
 
 of personal property to the owner. The amount of in- 
 surance carried should also be taken into consideration. 
 
 These rules should be used as the basis for ascertaining 
 the true value of all classes of personal property. 
 
 WHERE PROPERTY IS TO BE LISTED. 
 
 Where prop- Merchants' and manufacturers' stocks and personal 
 
 fisted. 10 property on farms shall be listed where situated and all 
 
 other tangible personal property shall be listed where the 
 person to be charged with the taxes thereon resides at the 
 time of listing, if residing within the county; if not, then 
 such property shall be listed where it is situated when 
 listed. 
 
 Where per- Intangible personal property, such as moneys, credits, 
 
 jonai ^property stocks ,bohds, etc., has no situs of its own but takes the 
 listed. situs of its owner and is held to be situated, and shall be 
 
 listed, wherever the owner thereof resides. 
 
 Same. Personal property of persons removing from one tax- 
 
 ing district to another, between the second Monday of April 
 and the first Monday of June, if returned voluntarily to 
 the county auditor before May i, shall be listed where the 
 owner resided on April 8, 1917; if no voluntary return was 
 made then where the owner is first called upon by the 
 assessor or where the property is when listed as the* case 
 may be. 
 
 Same. Personal property in transit shall be listed where the 
 
 owner resides; provided, that if intended for a particular 
 business, it shall be listed where the property of such busi- 
 ness is required to be listed. 
 
 Same. Personal property of a deceased person whose residence 
 
 at the time of his decease was in this state, shall be listed 
 1)v his representatives where the deceased lived at the time 
 of his death. 
 
 Same. Property pertaining to a business carried on by a per- 
 
 son, firm, partnership, association or unincorporated com- 
 pany shall be listed in the township, city or village in which 
 such business is carried on, and separate returns shall be 
 made for each taxing district. 
 
 THE NEW TAX BLANKS. 
 FORMS No. 4 AND No. 48. 
 
 It will be noted that the items on the first page of form 
 Xo. 4 have been materially changed. Much of the details 
 formerly carried in the items on page I have been elimi- 
 nated from the first page and attention is called to the fact 
 that these details are now carried on page 3 of the blank 
 and must in every case be given. Form No. 4a of last 
 year has been included in form No. 4 this year. 
 
 Property owners and assessors should be instructed to 
 fill out page 3 first and carry the totals to the proper items 
 on page i . 
 
TAX LAWS OF OHIO. 
 
 Form No. 40 is prescribed to be used in all cases and a 
 copy thereof must be furnished with each No. 4. 
 
 ITEMS OF THE TAX RETURN BLANK. 
 
 (Form No. 4.) 
 
 The assessor should know the market value of all kinds, 
 of live stock and list the same in accordance therewith. 
 Proper distinction should be made between graded and 
 pure-bred stock. 
 
 In listing automobiles and motor trucks the informa- 
 tion called for on page 3 of the blank should be given. 
 
 Attention should be called to the several divisions of 
 Item 3. 
 
 Diamonds, other precious stones and all jewelry are 
 included in Item No. 4, to which special attention is di- 
 rected. Diamonds in particular have a commercial value, 
 but all property of this class should be listed at its true 
 value in money. 
 
 There has been great inequality in the returns under 
 Item No. 5 in former years. Many prosperous farming 
 townships show practically no returns of farm tools and 
 machinery and all such returns should be corrected. The 
 detail of this item should be carefully filled out on page 3 
 of the blank. 
 
 The property listed under Item No. 8 should be listed 
 in detail on page 3 clearly indicating the kind of property 
 listed. 
 
 The, stocks of merchandise are to be assessed at their 
 average monthly value. To the stock on hand April i, 
 1916, add the purchases for the month and deduct the sales 
 for the same time, less the gross profit thereon. The bal- 
 ance will represent the amount of goods on hand May I ; 
 the monthly average will be obtained by continuing this 
 process to April i, 1917, and dividing the aggregate of the 
 monthly invoices thus obtained by 12. By ascertaining the 
 actual amount of the last inventory and by observation from 
 time to time as to the state of the trade in the particular line 
 of business the county auditor and assessor can usually de- 
 termine whether or not a fair return has been made. All 
 merchandise on consignment is to be listed in the name of 
 the owner by the person having the control thereof. Any 
 person engaged in selling personal property o,n commission 
 who retains control of the property longer than forty-eight 
 hours is defined by statute to be a merchant and should be 
 listed as such. 
 
 Pawnbrokers must return the total value of all articles 
 held in pawn on listing day under this item and must also 
 return all goods purchased for sale as merchants under 
 Item 9. 
 
 Manufacturers must return under Item n : The aver- 
 age value of all raw materials, materials in process of 
 manufacture and finished articles on hand dtiring the year 
 ending April i. 
 
 eiiumg / 
 
 Item 1 
 Live stock. 
 
 Item 2 
 Vehicles. 
 
 Item 3 
 Household 
 goods, etc. 
 
 Item 4 
 
 Item 5 
 
 Item 8 
 
 Item 9. 
 Merchandise. 
 
 Item 10 
 
 Item 11 
 Manufac- 
 turers. 
 
10 
 
 TAX LAWS OF OHIO. 
 
 Item 12 
 
 Item 13 
 Moneys. 
 
 Item 14 
 Credits. 
 
 Item 15 
 Bonds, stocks 
 and annuities. 
 
 Item 16-; 
 Moneys in- 
 vested in 
 non-taxable 
 securities. 
 
 Item 17. 
 
 The monthly average of each item is to be obtained by 
 dividing the aggregate of the amounts of each of such items 
 on hand at the end of each month of the past year, by the 
 number of months in the year, or in which the person, firm 
 or company has been engaged in such business 
 
 Machinery and tools used in manufacturing shall be 
 valued at the value they repreesnt to the owner as used in 
 the business and not at the junk or second-hand value if de- 
 tached from the business. 
 
 This item includes all moneys either in possession or on 
 deposit subject to check or withdrawal on demand. Postal 
 Savings Bank deposits come within this class. Uncertified 
 outstanding checks can not be deducted from deposits in 
 banks. Return of all money in bank shall be made as 
 shown by the books of the bank. 
 
 Credits are defined by Sec. 5327, General Code, and in- 
 clude all mortgages, notes, accounts receivable, stock and 
 shares in building and loan companies, time deposits in 
 banks and building and loan companies and all other legal 
 claims and demands for money or other valuable thing. 
 
 From the amount of credits may be deducted all bona 
 fide debts. Neither an excess of debts over credits nor the 
 debts of a person having no credits, may be deducted from 
 any item of the tax return other than Item 14. Credits are 
 not required to be listed at more than the owner thereof be- 
 lieves will be received or can be collected. 
 
 Shares of stock of Ohio corporations and of foreign 
 corporations all of whose property is taxed in Ohio in the 
 name of the corporation are not required to be listed. (See 
 Sec. 192 G. 0., page . . herein, for the exemption of the 
 stock of certain other foreign corporations). Outstanding 
 bonds of the State of Ohio or of any city, village, hamlet, 
 county, township or school district of the state issued prior 
 to January I, 1913, are exempt from taxation. All such 
 bonds issued on or after January I, 1913, and all industrial 
 bonds should be listed. Bonds of the United States are 
 non-taxable. 
 
 If money has been invested in non-taxable securities 
 within the year, the money so invested should nevertheless 
 be returned for the proportionate time the same was held 
 before investment. To illustrate: If $10,000, returned in 
 1916, was held six months and then invested in such securi- 
 ties, the return for 1917 should be for one-half of the 
 amount, or for $5,000. 
 
 An annuity is an obligation of a person or company to 
 pay to the annuitant a certain sum of money at stated 
 times during the life or a specified number of years in con- 
 sideration of the gross sum paid for such obligation, and 
 should be valued for taxation at the present value to the an- 
 nuitant determined by the number of years which the an- 
 nuity is to be received, or in case of a life annuity upon the 
 expectancy of such annuitant according to the mortality 
 table. 
 
TAX LAWS OF OHIO. 
 
 II 
 
 The possession of property, tangible or intangible, pre- 
 sumes ownership and where a property owner is the owner 
 of credits the burden rests upon him to show that he is en- 
 titled to a deduction for debts. 
 
 All dogs should be listed for the purpose of the per items and 
 capita tax, but care must be exercised by assessors in deter- 
 mining the owner or harborer. Listing a dog against any 
 one without his knowledge will usually be a source of trou- 
 ble later and assessors should be especially careful to avoid 
 mistakes of this nature. If the owner of a dog desires to 
 place a value upon his dog as personal property the amount 
 thereof shall be entered in Item 18 in addition to the proper 
 listing under items 22 or 23. 
 
 Special attention is called to the fact that all property Exemption, 
 must be listed and the $100 exemption deducted on line 20 
 from the total amount listed and not from any item of the 
 return. Executors and administrators, incorporated or un- 
 incorporated companies, firms and partnerships are not 
 entitled to this exemption. Trustees, guardians, agents, etc., 
 who act as the legal representatives of others, and persons 
 owning property in common are entitled to the exemption. 
 Only one exemption can be allowed in the same famijy un- 
 less different members thereof own and return separate 
 property. Guardians are entitled to deduct this exemption 
 from the property of each ward. 
 
 OTHER DUTIES OF ASSESSORS. 
 
 The statistics to be gathered by assessors have to do with Statistics, 
 the agricultural interests of the state and are of great bene- 
 fit to farmers and those interested in agricultural pursuits. 
 An abstract of these statistics is to be transmitted to the 
 Ohio Agricultural Commission. Persons listing and as- 
 sessors should use the utmost care in filling out that portion 
 of the blank. Any assessor who neglects or refuses to per- 
 form his duty in this matter is liable to a penalty of from 
 $20 to $100. 
 
 Any person who sells cigarettes, or cigarette wrappers cigarette 
 or any substitute' for either, is liable for the tax on such returns - 
 traffic and the assessors are required to secure complete re- 
 turns of the business. 
 
 Returns of the business of trafficking in intoxicating Liquor 
 liquors are still required of assessors by statute, notwith- 
 standing the fact that each county liquor licensing board 
 has a complete list of the same. 
 
 An assessor should not act as agent or solicitor while 
 engaged in the discharge of his official duties, or combine 
 any private business whatsoever therewith. 
 
 If any person refuses to list, the assessor should write 
 the words "Refused to List" in owners' column of the tax 
 notice and assess the property himself. If any one refuses 
 to swear, is absent or sick, write the propeY word or words 
 across the oath. 
 
12 TAX LAWS OF OHIO. 
 
 County auditors and assessors are urged to give careful 
 attention to these instructions and to the forms provided 
 for the assessment of the several classes of personal prop- 
 erty. 
 
 INCORPORATED COMPANIES. 
 
 1 i ) The president, secretary, or principal accounting 
 officer of every Incorporated Company (except banks and 
 public utilities) is required, annually, in the month of May, 
 to make return to the county auditor of all personal prop- 
 erty, moneys and credits of the company and of all the real 
 estate necessary to its daily operation. Such property must 
 be listed at its true value in money, and the return verified 
 by the oath of the person so listing. 
 
 (2) It. is the duty of the county auditor upon receiv- 
 ing such returns to ascertain and determine the value of 
 such property. From the aggregate value of all the prop- 
 erty of each company the county auditor must deduct the 
 value as assessed' for taxation of any real estate included in 
 ihe return and then apportion the remainder in the manner 
 provided in Section 5405 G. C. 
 
 (3) If no return is made to the county auditor, or if 
 he is of the opinion that false or incorrect valuations have 
 been made, or that the property has not been listed at its 
 full value, or that it has not been listed in the location 
 where the property belongs, he must have the property 
 valued and assessed. Where no return or a false return has 
 been made, the provisions of Section 5398 to 5403 G. C., 
 inclusive, apply. 
 
 (4) In determining the value of the property of an 
 incorporated company, the county auditor should consider 
 the assessed value of the real estate and personal property, 
 moneys and credits, the capitalization as shown by the value 
 of the stock and bonds, the amount of insurance carried, 
 the inventories, the value at which the real estate is car- 
 ried on the books of the company, the value of the per- 
 sonal property as returned by the company or as otherwise 
 ascertained by the county auditor and every element which 
 enters into or may be a factor in fixing the value. 
 
 (5) The information called for in the blank prepared 
 for the returns of Incorporated Companies is to enable the 
 county auditor to intelligently perform his duty in assessing 
 the property of such companies, and county auditors should 
 insist upon the blanks being fully filled out. 
 
 The facts and circumstances surrounding each particu- 
 lar company, its property and business should be consid- 
 ered, and if this duty is intelligently and faithfully per- 
 formed by assessing officers, the property of all the incor- 
 porated companies in the state will be assessed at the full, 
 true value, equally and uniformly. 
 
 At this time, when an earnest effort is being made to 
 have all property assessed at its true value, it becomes the 
 imperative duty of county auditors to see to it that this 
 
TAX LAWS OF 01! Hi ! 3 
 
 class of property is assessed at its true value, neither more 
 nor less, in each instance. 
 
 BANKS. 
 
 Jt is the duty of the county auditor to fix the value of 
 the shares of the capital stock of each incorporated bank 
 and of each unincorporated hank whose capital is divided 
 into shares ; and to fix the value of the property represent- 
 ing capital of each unincorporated bank whose capital is 
 not divided into shares. Sample blanks for these returns 
 will be forwarded at the proper time and are to be made 
 out in triplicate, one copy to be forwarded to the tax com- 
 mission by the county auditor. 
 
 EQUALIZATION. 
 
 BOARD OF REVISION. 
 
 The county auditor, county treasurer and the president 
 of the board of county commissioners constitute the board 
 of revision for real and personal property. 
 
 Before the tax list is made out the Board of Revision 
 shall examine and revise the returns of all property laid 
 before it by the county auditor, both real and personal, 
 and see that all property is listed at its true value in money. 
 
 The board of revision shall hear complaints as to 
 assessments made during the current year and has power to 
 increase or decrease the assessed value of any property 
 complained of ; they shall hear and determine complaints 
 pending from the preceding year. 
 
 The county auditor shall give notice, by advertisement, 
 that the tax statements and returns for the current year 
 have been revised and the valuations completed and are 
 open for public inspection in his office, and that complaints 
 against any valuation or assessment, except the valuations 
 fixed and assessments made by the tax commission of Ohio, 
 will be heard by the county board of revision, stating in the 
 notice the time and place of the meeting of such board. 
 
 Xo valuation complained of may be increased without 
 reasonable notice to the person in whose name the property 
 is listed. 
 
 Complaints may be filed with the county auditor at 
 any time on or before the time limited for the payment of 
 taxes for the first half year. 
 
 APPEALS. 
 
 Appeals from the action of the board of revision on 
 complaint may be taken to the tax commission of Ohio 
 within 30 days after the decision of the board. 
 
 TAX COMMISSION OF OHIO. 
 
 An abstract of the real estate and personal property 
 shall be transmitted to the tax commission of Ohio by the 
 county auditor, which commission shall determine whether 
 
14 TAX LAWS OF OHIO. 
 
 or not such property is assessed at the true value thereof 
 in money, and may increase or decrease the aggregate value 
 of all or any class of such property by such a rate per cent 
 or by such an amount as will place such property on the 
 tax list at its true value in money. The commission may 
 also order a re-assessment in any district or subdivision 
 thereof, when, in its opinion, such property has been un- 
 equally assessed. 
 
 NEW STRUCTURES. 
 
 Special care should be taken to see that no building or 
 other improvement constructed or begun since the day pre- 
 ceding the second Monday of April, 1916, is omitted from 
 the assessment this year. Any improvement or re-modeling 
 which substantially enhances the value should be taken into 
 consideration, whether the same has been completed or is 
 in process of construction. Buildings which were partly 
 completed and returned at a part of their value last year, 
 should be assessed at their full value in money this year. 
 
 THE TAX COMMISSION OF OHIO. 
 
TAX LAWS OF OHIO 
 
 AS CODIFIED AND REVISED FOR 1917 
 SO FAR AS THE SAME RELATE TO 
 
 ASSESSMENT OF REAL AND PERSONAL 
 PROPERTY 
 
 (15) 
 
GENERAL POWERS AND DUTIES OF THE TAX 
 
 COMMISSION. 
 
 SEC, 557<;. In addition to all other powers and duties 
 vested in or imposed upon it by law, the tax commission supervise as- 
 <>f Ohio shall direct and supervise the assessment for tax- sessments - 
 ation of all real and personal property of the state. County 
 auditors shall, under the direction and supervision of the 
 tax commission of Ohio, be the chief supervising, assess- 
 ing officer of their respective counties, and, with the local 
 assessors selected in the manner provided in this act, shall 
 list and value real and personal property for taxation, 
 within and for their respective counties, except as may be 
 otherwise provided by law. There shall also be in each 
 county, a board to hear complaints and revise assessments 
 of real and personal property for taxation, which shall 
 be known as the county board of revision. 
 
 SKC. 5616. Any person, board or officer authorized Application to 
 by this act to file complaints with the county board of 
 revision may complain to the tax commission of Ohio at 
 any time prior to the thirty-first day of December in any 
 year, of the determination of a county auditor respecting 
 the liability of any property to taxation in that year, or its 
 exemption therefrom. The commissiorr shall hear such 
 complaint and determine whether the property complained 
 of is subject to taxation and certify its findings to the 
 county auditor, who shall correct the tax list and duplicate 
 accordingly. 
 
 SEC. 5623. The tax commission of Ohio shall decide Decisions of 
 all questions that may arise with reference to the con- J.JJ 
 struction of any statute affecting the assessment, levy or binding, 
 collection of taxes, in accordance with the advice and 
 opinion of the attorney general. Such opinion and the 
 rules, regulations, orders and instructions of the com- 
 mission prescribed and issued in conformity therewith shall 
 be binding upon all officers, who shall observe such rules 
 and regulations and obey such orders and . instructions 
 unless and until the same are reversed, annulled or modified 
 by a court of competent jurisdiction. 
 
 . 5624. The tax commission of Ohio shall, from Commission to 
 time to time, prescribe such general and uniform rules and 
 regulations and issue such orders and instructions, not in- 
 consistent with any provision of law, as it may deem neces- 
 sary, respecting the manner of the exercise of the powers 
 
 17 
 
i8 
 
 TAX LAWS OF OHIO. 
 
 Commission to 
 prescribe 
 forms of 
 blanks. 
 
 Enforcement 
 of rules. 
 
 Conferences 
 of assessment 
 Officers. 
 
 Tax Commis- 
 sion may 
 order reassess- 
 ment. 
 
 and discharge of the duties of any and all officers relating to 
 the assessment of property and the levy and collection of 
 taxes. It shall cause the rules and regulations prescribed 
 by it to be observed, the orders and instructions issued by 
 it to be obeyed and the forms prescribed by it to be ob- 
 served and used. 
 
 SEC. 5624-1. The tax commission of Ohio shall, from 
 time to time, prescribe for and furnish to all county boards 
 of revision, county auditors and county treasurers, blank 
 forms for all oaths of office, statements, returns, reports, 
 tax lists and duplicates, abstracts, records of proceedings, 
 complaints, notices of appeal, tax bills and receipts, and 
 all other documents, files and records authorized or re- 
 quired by any provisions of law relating to the assessment, 
 levy or collection of taxes, or by any rules, regulations, 
 orders or instructions of the commission, and blank forms 
 of records and papers for all proceedings and official ac- 
 tions authorized or required by the provisions of any law 
 relating to the assessment, levy or collection of taxes or 
 by any rules, regulations, orders or instructions of the 
 commission. County auditors, county treasurers and all 
 other officers and all persons required to list property for 
 taxation shall use true copies of such blank forms. 
 
 SEC. 5624-2. For the purpose of enforcing its rules, 
 regulations, orders and instructions and compelling the 
 observance and use of the forms prescribed by it, the 
 tax commission of Ohio may institute, or cause to be in- 
 stituted any proceedings, either civil or criminal, provided 
 by law as a punishment, for the neglect, failure or refusal 
 to obey any lawful requirement or order made by the 
 commission, or as a means of preventing the violation or 
 disobedience of such orders or compelling their enforce- 
 ment. All such provisions of law shall be deemed to apply 
 to the enforcement of the rules, regulations, orders and in- 
 structions of the tax commission of Ohio prescribed or 
 issued under the authority of this act. 
 
 SEC. 5624-3. The tax commission of Ohio may require 
 county auditors, assessors and members of county boards 
 of revision to meet and confer with the county auditors, 
 assessors, members of county boards of revision, or with 
 the commission on any matter relating to the assessment 
 and valuation of property for taxation at such times and 
 places as may be prescribed, from time to time, by the 
 commission. 
 
 SEC. 5624-4. The tax commission of Ohio may order 
 a reassessment of the real or personal property, or any 
 class of either, in any district or subdivision thereof, when 
 in its opinion, such property has been unequally or improp- 
 erly assessed, to the end that all classes of property in 
 such district shall be assessed in compliance with the law. 
 
TAX LAWS OF OHIO. 19 
 
 EC. 5624-5. When a reassessment is ordered in any ^ow same^ 
 district or subdivision thereof, the county auditor of such 
 county shall proceed to make such reassessment in the 
 manner provided by la\v for making original assessments. 
 Provided, however, that if the tax commission of Ohio so 
 orders, the county auditor shall, in the case of personal 
 property, make -such reassessment by revising and correct- 
 ing the statements and returns on file in his office without 
 taking new statements or returns from the persons required 
 
 by law to list or return personal property for taxation. 
 
 " 
 
 SEC. =$624-7. Any expense incurred by the tax com- HOW expenses 
 
 f /->. . . . , , , e of same shall 
 
 mission of Ohio, with respect to the annual assessment of be paid. 
 real and personal property in any district, shall be paid out 
 of the treasury of the county in which such district may be 
 located, upon presentation of the order of the tax commis- 
 sion of Ohio certifying the amount thereof to the county 
 auditor, who shall thereupon issue his warrant therefor 
 upon the general fund of the county, directed to the county 
 treasurer, who shall pay the same. All moneys paid out of 
 the county treasury under authority of this section and sec- 
 tion 1465-24 of the General Code shall be charged against 
 the proper district, and amounts so paid by the county shall 
 be retained by the county auditor. from funds due such dis- 
 trict at the time of making the semi-annual distribution of 
 taxes. 
 
 SEC. .5624-8. For the purpose of protecting the public Tax Cummfs- 
 interests, the tax commission of Ohio is authorized to ap- ^SufS my 
 pear and upon its application, entitled to be heard in any court - 
 court or tribunal, in any proceeding involving the appraise- 
 ment, valuation or equalization of property for the purpose 
 of taxation, or the assessment or collection of taxes, and it 
 shall be the duty of the clerk of any court of record, to im- 
 mediately transmit to the commission, by registered letter, 
 a copy of the petition filed in any such action, and charge 
 the fee therefor in the costs. 
 
 SEC. 5624-9. The tax commission of Ohio may cause Tax Commis- 
 to be instituted proceedings to remedy improper or negli- S s \? ut ? a3 pro"~ 
 gent administration of the taxation laws of the state. ceedings. 
 
 SEC. 5624-10. The tax commission of Ohio may re- Remission of 
 mit taxes and penalties thereon, found by it to have been ta ^ and pen- 
 illegally assessed, and such penalties as have accrued or 
 may accrue, in consequence of the negligence or error of an 
 officer required to perform a duty relating to the assessment 
 of property for taxation, or the levy or collection of taxes. 
 It may correct an error in an assessment of property for 
 taxation or in the tax list or duplicate of taxes in a county, 
 but its power under this section shall not extend to taxes 
 levied under the provisions of subdivision'2 of Chapter 15 
 of title 2, Part Second of the General Code. 
 
2O 
 
 TAX LAWS OF OHIO. 
 
 Notice of same 
 to county of- 
 ficers. 
 
 Additional 
 Powers and 
 
 duties. 
 
 SEC. 5624-11. No such taxes, assessments or penalties 
 in excess of one hundred dollars, shall, in any case, be re- 
 mitted until after ten days' notice in writing of the applica- 
 tion to have same remitted has been served upon the prose- 
 cuting attorney and the county auditor of the county where 
 such taxes or assessments were levied and proof of such 
 service has been filed with the commission. When any 
 taxes or penalties have been remitted as provided in this 
 and the next preceding section, the commission shall make 
 a report thereof to the auditor of state. 
 
 SEC. 5624-12. In addition to the duties specifically im- 
 posed by law upon county auditors, assessors, assistant as- 
 sessors, and county boards of revision, they and each of 
 them, shall perform such other duties relating to the asess- 
 ment of property for taxation or the levy or collection of 
 taxes as the tax commisison of Ohio in the exercise of its 
 powers may, from time to time, direct, and in the discharge 
 of such duties they and each of them shall exercise all and 
 singular the powers in them vested by this act. 
 
 Political 
 activity pro- 
 hibited. 
 
 PENALTIES. 
 
 SEC. 12924-6. An assessor, assistant assessor, mem- 
 ber of a county board of revision, member of the tax com- 
 mission of Ohio, -or any assistant, expert, clerk or other 
 employe of a county board of revision or the tax commis- 
 sion of Ohio, who holds any position on or under any com- 
 mittee of a political party, or who subscribes or pays any 
 money or other thing of value to any person or organiza- 
 tion for the purpose of promoting or defeating or other- 
 wise influencing any legislation, or who circulates any- 
 initiative or referendum petition, shall be removed from his 
 office or employment in the manner prescribed for removals 
 by this act, and shall be fined not more than one hundred 
 dollars for each such offense. 
 
 Penalty for 
 
 divulging 
 
 information. 
 
 Same. 
 
 SEC. 12924-7. Whoever, being a county auditor or a 
 member of a county board of revision, divulges, except in 
 the performance of his duties or upon the order of the tax 
 commission of Ohio, or when called upon to testify in any 
 court or proceeding, any information acquired by him in the 
 exercise of the powers in him vested by any provision of 
 this act or while claiming to exercise any such powers, in 
 respect to the transactions, property or business of any per- 
 son, company, firm, corporation, association or partnership, 
 shall be fined not less than fifty dollars nor more than three 
 hundred dollars, and shall thereafter be disqualified from 
 acting in any official capacity whatever in connection with 
 the assessment or collection of taxes. 
 
 SEC. 12924-8. Whoever, being an assessor, assistant 
 assessor or an expert, clerk or employe of a county auditor 
 or county board of revision, divulges, except in the perfor- 
 
TAX LAWS OF OHIO. 
 
 21 
 
 mance of his duties or upon the order of the tax commis- 
 sion of Ohio or in his report to the county auditor or to the 
 county board of revision, as the case may be, or when 
 called upon to testify in any court or proceeding, any in- 
 formation acquired by him in the exercise of the powers in 
 him vested by any provision of law, or while claiming to 
 exercise such powers in respect to the transactions, property 
 or business of any person, company, firm, corporation, 
 association or partnership, shall be fined not less than fifty 
 dollars nor more than three hundred dollars, and shall 
 thereafter be disqualified from acting in any official ca- 
 pacity whatsoever in connection with the assessment or col- 
 lection of taxes. 
 
 SEC. 12924-9. Whoever, being an assessor, assistant rjden 
 assessor, county auditor or a member of a county board of violation. 
 revision, or a deputy county auditor, or an expert, clerk or 
 employe of a county board of revision, wilfully and fraudu- 
 lently values any real or personal property for taxation, 
 except at the true value thereof in money, as provided by 
 law, shall be fined not less than two hundred dollars nor 
 more than one thousand dollars. 
 
 SEC. 12924-10. Whoever, being a county auditor or a Penalty for 
 member of a county board of revision or an assessor, as- 
 sistant assessor, expert, clerk, or other employe of a county 
 auditor or a county board of revision, refuses or knowingly 
 neglects to perform any duty enjoined on him by law, or 
 consents or connives at any evasion of the provisions of 
 this act or of Title I, Part Second of the General Code, 
 whereby property required to be assessed is unlawfully 
 exempted, or the valuation thereof entered at less than its 
 true value, for each such neglect, refusal, consent or con- 
 nivance, shall be fined not less than one hundred dollars nor 
 more than one thousand dollars. 
 
 evasion 
 
 GENERAL PROVISIONS. 
 
 SEC. 174. Each state, county and other officer under officers must 
 the laws of this state, shall answer fully, promptly and JSSSJ ns; 
 without compensation, such special and general questions penalty, 
 for securing statistical information as the secretary of state 
 may propose. If any officer refuses or neglects to furnish 
 promptly full and accurate answers to any such questions, 
 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 prosectuing attorney of the proper county shall institute 
 and prosecute such action and pay the amount collected into 
 the county treasury. (R. S. Sec. 140.) 
 
 SEC. 3349. At the regular election to be held in No- Election of 
 vember, 1915, and biennially thereafter, assessors shall 
 elected in the manner provided by law for the election 
 
22 
 
 TAX LAWS OF OHIO. 
 
 Qualifications 
 term, powers 
 and duties. 
 
 Assistant 
 assessors; 
 Appoint- 
 ment and 
 duties of. 
 
 ward, district, city, village and township officers as follows : 
 In municipal corporations divided into wards, one assessor 
 shall be elected in each ward ; in villages one assessor shall 
 be elected; in cities not divided into wards, the board of 
 deputy state 1 supervisors of elections or the board of deputy 
 state supervisors and inspectors of elections, as the case 
 may be, shall, acting in conjunction with the county audi- 
 tor, within ten days after this act shall become effective, 
 divide such cities or such part or parts thereof as may be 
 located in their county, into such number of assessment 
 districts as in the judgment of the county auditor may be 
 necessary in order to provide for the assessment of all the 
 property therein ; a division so fixed shall remain in effect 
 for a period of four years, at the expiration of which and 
 quadrennially thereafter a like division shall be made in 
 the same manner and by the same authority. One assessor 
 shall, at the time specified in this section, be elected in each 
 assessment district so created ; provided, however, that 
 nothing therein shall be so construed as to require a divi- 
 sion of any municipal corporation or part thereof into as- 
 sessment district when, in the judgment of the county audi- 
 tor, such division is not necessary, in which event one as- 
 sessor shall be elected in the entire municipal corporation 
 or in that part thereof which may be located in one county 
 as the case may be; in townships not having a municipal 
 corporation therein, one assessor shall be elected in such 
 township; in townships composed in part of a municipal 
 corporation, one assessor shall be elected in the territory 
 outside such municipal corporation. An assessor shall be a 
 citizen possessing the qualifications of an elector of such 
 ward, district, city, village or township. Such assessor 
 shall take and hold his office for the term of two years from 
 and after the first day of January following his election. 
 Upon the election and qualification of such assessor the 
 right of the deputy assessor, theretofore appointed under 
 any provision of law to exercise any powers or perform 
 any duties as such deputy assessor shall cease and deter- 
 mine, and he shall turn over to the person so elected and 
 qualified, all the books, records, papers and furniture of said 
 office. Such elected assessor shall be the successor of said 
 appointed officer, with full power to take up, carry on and 
 complete any and all of the unfinished business thereof, 
 and he shall perform all the duties, exercise all the powers, 
 and be subject to all the liabiliites and penalties devolved, 
 conferred or imposed by law upon the deputy assessor so 
 appointed. 
 
 SEC. 3350. An assessor who is unable within the time 
 prescribed to complete his work, may appoint such person 
 or persons as the county auditor may in writing authorize 
 and approve, as assistant assessors for his ward, district, 
 city, village or township. An assistant assessor shall pos- 
 sess all the qualifications of an elected assessor, and after 
 giving bond, and taking the oath prescribed by law, shall 
 
TAX LAWS OF OHIO. 23 
 
 perform such services under the direction of the assessor, 
 as he may require, in delivering notices, forms and blanks 
 for the listing of property, and in procuring facts and 
 information relative to the amount, character and descrip- 
 tion of all property which the assessor is required by law 
 to list, as will aid such assessor in ascertaining the true 
 value thereof in listing such property for taxation. He 
 shall also, under the direction of such assessor, administer 
 to the proper persons listing property for taxation, the 
 oath required by law, and shall deliver such tax lists, 
 together with such information and description of property, 
 to said assessor. The assessor shall examine the lists 
 made and delivered to the assistant assessor by each person 
 listing property to him, and if the assessor from such ex- 
 amination together with the facts relating thereto, obtained 
 by such assistant, believes the return incorrect either in 
 value or articles listed or omitted, he shall correct the 
 same, and if he deems it necessary, may view the property, 
 examine the owner under further oath, and determine its 
 true value in money. 
 
 SEC. 3351. Each assessor and assistant assessor shall Bond of. 
 give bond, payable to the state, for the faithful perform- 
 ance of his duties. The form of such bonds shall be pre- 
 scribed by the attorney general and furnished by the tax 
 commission of Ohio, and their execution shall be approved 
 by the prosecuting attorney of the proper county. Each 
 bond when executed shall be submitted, with the oath of 
 office endorsed thereon, to the auditor of the county wherein 
 the principal resides. If the auditor approves the surety 
 thereon, he shall endorse his approval on the bond and 
 file it in his office and there safely keep it. The sureties 
 on such bonds may be released from liability thereon in 
 the manner and subject to the limitations provided by 
 sections twelve thousand one hundred and ninety-five to 
 twelve thousand one hundred and ninety-seven, inclusive of 
 the General Code. Each such bond, and the principal 
 thereon, personally, shall be liable, in addition to any other 
 liability growing out of the exercise of the powers and 
 duties of his office by the principal, for any damage to 
 any person caused by neglect, default, fraud, or unlawful 
 act of the principal, of which he may be guilty while acting 
 within the scope of his official duties or under color of 
 his official authority. The bond of an assessor shall be 
 in the sum of one thousand dollars, and that of an assistant 
 assessor in the sum of five hundred dollars. 
 
 
 SEC. 3352. Each assessor, before entering upon the O ath of 
 discharge of the duties of his office, shall take and sub- 
 scribe an oath, faithfully and impartially to assess the 
 personal property in his district, and otherwise faithfully 
 to perform the duties imposed upon him and impartially to 
 exercise the powers vested in him by law. Each assistant 
 assessor shall, before entering upon the discharge of the 
 
TAX LAWS OF OHIO. 
 
 Removal of 
 assessors or 
 assistants. 
 
 duties of his office ,take and subscribe an oath, faithfully 
 and impartially to perform the duties imposed upon him 
 by law. Each member of a county board of revision shall, 
 before entering upon the discharge of the duties of his 
 office, take and subscribe an oath faithfully and impartially 
 to discharge the duties of his office. 
 
 SEC. 3353. The county auditor may summarily remove 
 any appointed assessor or assistant assessor when, in his 
 judgment, the public interest so requires. He may also 
 remove any elected assessor for want of moral character, 
 inefficiency, incompetency, neglect or breach of duty or 
 malfeasance in office, giving to him a copy of the charges 
 against him, and an opportunity to be publicly heard there- 
 upon not less than ten days' notice. The decision of the 
 county auditor therein shall be final. The county auditor 
 may suspend without pay such assessor during the pendency 
 of such proceedings for h'is removal. 
 
 Vacanices 
 
 how filled. 
 
 SEC. 3353-1. If there shall be a failure to elect an 
 assessor in any ward, district, city, village or township, or 
 if a person elected assessor fails to give bond and take 
 the oath of office within thirty days after his election, or 
 if after his appointment or election, an assessor shall re- 
 move from the ward, district ,city, village or township for 
 which he was appointed or elected, the office shall be deemed 
 vacant. Should there be at any time a vacancy in such 
 office for any of the causes aforesaid, or from any other 
 cause, the county auditor shall fill such vacancy by appoint- 
 ing any competent and suitable elector of such ward, dis- 
 trict, city, village or tounship, who will accept and per- 
 form the duties of such office. 
 
 Assessors 
 shall list 
 and value 
 property. 
 
 Shall admin- 
 ister an oath. 
 
 Statistics to 
 be gathered 
 and returned 
 by assessors. 
 
 SEC. 3354. Assessors, within their respective districts, 
 shall, under the direction of the county auditor, list and 
 value for taxation the property subject to taxation therein, 
 except as otherwise provided by law. 
 
 SEC. 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 
 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 rollars, 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. 
 S. Sec. 1521.) 
 
 SEC. 3356. Annually, at the time of taking the lists 
 of personal property for taxation, the assessor shall re- 
 quire and take for each person, company and corporation 
 
TAX LAWS OF OHIO. 25 
 
 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 but- 
 ter and cheese manufactured; the number of acres planted 
 in potatoes, and the number of bushels produced; the num- 
 ber 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 pasturage and number of acres 
 not cultivated or pastured; the number of hives of bees, 
 and the number of pounds of honey produced; the number 
 of dozens of eggs shipped to places beyond the state; the 
 number of acres sowed, planted or to be sowed in wheat, 
 rye, barley, oats, corn, and potatoes, for the harvest of the 
 then present year. 
 
 SEC. 3357. At the time he returns the lists of per- Return of 
 sonal property for taxation, the assessor shall make return ^Sturai 
 of all such statistics to the county auditor. On or before statistics, 
 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 s the head of "Ag- 
 riculture", which he shall return to the agricultural com- 
 mission on or before the tenth day of July, each year, and 
 the commission may compile and publish them in the 
 monthly crop and stock bulletins and annual report. (R. 
 S. Sec. 1523.) 
 
26 
 
 TAX LAWS OF OHIO. 
 
 Penalty for 
 not making 
 out and re- 
 turning 
 statistics. 
 
 Penalty for 
 refusing to 
 make state- 
 ments. 
 
 Compensation 
 of assessors. 
 
 Auditor to 
 fix time for 
 completion 
 of work. 
 
 SEC. 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. 
 (R. S. Sec. 1524.) 
 
 SEC. 3359. Any person, company or corporation, re- 
 fusing 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.) 
 
 SEC. 3364. The compensation of assessors and assist- 
 ant assessors, which shall be paid out of the county treasury, 
 shall be four dollars per day for each day of not less than 
 eight full hours of actual service they are necessarily en- 
 gaged in the performance of their duties. Each assessor 
 and assistant assessor shall make and file with the county 
 auditor a statement giving in detail the date of each day 
 on which he was necessarily engaged in the performance 
 of his duties, the number of hours he worked each such 
 day and verify it by oath, which oath the county auditor 
 may administer. If the county auditor is satisfied that 
 such statement is correct he shall draw his warrant on 
 the county treasurer for the amount thereof. No such war- 
 rant shall be drawn until such assessor or assistant assessor 
 has filed with the county auditor all the statements and re- 
 turns of property listed by him, the lists of the owners of 
 property, the statistics and enumerations required of him 
 by law, and the county auditor is satisfied that the same are 
 as full and accurate as could be made. The county audi- 
 tor shall fix the time within which such officers shall com- 
 plete their work and they shall not receive compensation for 
 a longer period, unless the county auditor, for good cause 
 shown, shall extend the same. 
 
 Auditor's 
 tax list and 
 duplicate. 
 
 SEC. 2583. On or before the first Monday of August 
 annually, the county auditor shall compile and make up, 
 in tabular form and alphabetical order, separate lists of 
 the names of the several persons, companions, firms, par- 
 tnerships, associations and corporations in whose names 
 real or personal property has been listed in each town- 
 ship, city, village, special district, or separate school district 
 in his county, placing separately, in appropriate columns 
 opposite each name, the description of each tract, lot or 
 parcel of real estate, the value of each tract, lot or parcel 
 and the value of the improvements thereon, if any, and 
 in a separate list the aggregate value of the personal prop- 
 erty as listed therein and revised by him, or the county 
 board of revision, as the case may be, and the number of 
 
TAX LAWS OF OHIO. 
 
 dogs, and the value, if given by the owner. If the name 
 of the owner of any tract, lot or parcel of real estate or 
 of any item of personal property is unknown, the word 
 "unknown" shall be entered in the column of names 
 opposite said tract, lot, parcel, or item. Such lists shall 
 be prepared in duplicate. On or before the first Monday 
 of September in each year, the county auditor shall cor- 
 rect such lists in accordance with the additions and de- 
 ductions ordered by the tax commission of Ohio, and by 
 the county board of revision, and shall certify and on the 
 first day of October deliver one copy thereof to the county 
 treasurer. The copies prepared by the county auditor 
 shall constitute the auditor's tax list and treasurer's dupli- 
 cate of real and personal property for the current year. 
 In making up such tax lists, the county auditor may place 
 each town lot in its numerical order, and each separate 
 parcel of land in each township according to the numerical 
 order of the section. 
 
 
 SEC. 5586. Each assessor, assistant assessor and 
 member or chief clerk of a county board of revision shall 
 have power to administer oaths. 
 
 SEC. 5591. All files, statements, returns, reports, pa- 
 pers or documents of any kind whatsoever in the office of a 
 county auditor or of a county board of revision or in the 
 official custody or possession of such officer or board shall 
 be open to public inspection. 
 
 SEC. 5600. No experts, assistant, clerk, employe, or 
 assistant assessor herein provided for shall be subject to the 
 revisions of any civil service law or regulation. 
 
 SEC. 5612. Annually, when required by the tax com- 
 mission of Ohio, each county auditor shall make out and 
 transmit to the tax commission of Ohio an abstract of the 
 real and personal property of each taxing district in his 
 county, in which he shall set forth the aggregate amount 
 and value of each class of real and personal property in 
 such county as it appears on his tax list, or on the state- 
 ment and returns on file in his office. 
 
 SEC. 5613. The tax commission of Ohio shall, an- 
 nually, determine whether the real and personal property, 
 and the various classes thereof, in the several counties, 
 cities, villages and taxing districts in the state, have been 
 assessed at the true value thereof in money, and if it finds 
 that the real or personal property, or any class of real or 
 personal property, in any county, city, village or taxing dis- 
 trict in the state as reported by the several county auditors 
 to it, is not listed at its true value in money, it may in- 
 crease or decrease the aggregate value of the real property 
 or of the personal property, or any class of real or personal 
 property, in any such county, township, city, village, or tax- 
 
 Power to 
 
 administer 
 oaths. 
 
 All documents 
 open to 
 public in- 
 spection. 
 
 Certain em- 
 ployes ex- 
 empt from 
 civil ser- 
 service. 
 
 Abstract of 
 real and 
 personal 
 property. 
 
 Determination 
 of valuations 
 by Tax 
 Commis- 
 sion an- 
 nually. 
 
28 
 
 TAX LAWS OF OHIO. 
 
 ing district, or in any ward or division of a municipal cor- 
 poration, by such rate per cent., or by such amount as will 
 place such property on the tax list at its true value in 
 money, to the end that each and every class of real and per- 
 sonal property in the -state shall be listed and valued for 
 taxation by an equal and uniform rule at its true value in 
 money. 
 
 Kate of 853. 5614. When the tax commission of Ohio has in- 
 
 d n e C c r rea S se to creased or decreased the aggregate value of the real or per- 
 be transmitted sonal property or any class thereof, in any taxing district 
 auditors.* 7 or subdivision thereof, it shall transmit to each county audi- 
 tor a statement of the amount or rate per cent, to be added 
 ' to or deducted from the valuation of such property, or 
 class thereof, in each taxing district or subdivision thereof, 
 in his county, specifying the amount or rate per cent, to be 
 added to or deducted from the valuation of the real or per- 
 sonal property or class of either in such district or subdivi- 
 sion thereof. 
 
 Additions 
 and deduc- 
 tions, how 
 made by 
 county 
 auditors. 
 
 Notice of 
 violation 
 of law to 
 prosecuting 
 attorney. 
 
 Power to 
 
 examine 
 
 records. 
 
 SEC. 5615. The county auditor shall forthwith add to 
 or deduct from each tract, lot^or parcel of real property, 
 or class of real property, the required per cent, or amount 
 of the valuation thereof, and shall forthwith add to or de- 
 duct from the amount of personal property assessed in each 
 name the required per cent, or amount of the valuation of 
 any kind or class of personal property included therein, as 
 ascertained by reference to the statements or returns on file 
 in his office, adding or deducting, in each case, any sum less 
 than five dollars so that the value of any separate tract, lot 
 or parcel of real property and the aggregate value of the 
 personal property listed in any name shall be ten dollars or 
 some multiple therof. 
 
 SEC. 5622. The tax commission of Ohio, county audi- 
 tors and county boards of revision shall notify the prosecut- 
 ing attorney of the proper county of any wilful violation of 
 the laws relating to the assessment of property for taxation 
 by persons, firms, partnerships, associations or corpora- 
 tions, for which a penalty, either civil or criminal, may be 
 provided by law. 
 
 SEC. 5624-13. Kach county auditor, assessor, assistant 
 assessor, member of a county board of revision and each 
 expert, clerk or employe of a county board of revision may, 
 at all reasonable times, examine and make memoranda from 
 any and all records, books, papers, documents, statements 
 or account, of record or on file, in any public office of any 
 county, township, city, village, school district or special tax- 
 ing district in the state, including the offices of justice of 
 the peace, free of charge, and the officers thereof shall fur- 
 nish information of any and all matters, of record or on 
 file, in their respective offices, as may be required by such 
 county auditor or member of a county board of revision. 
 
The tax commission of Ohio, or any person or persons em- 
 ployed by the commission for that purpose, shall have like 
 powers, and in addition thereto may examine and make 
 memoranda from any records, books, papers, documents, 
 statements or accounts of record or on file, in any office or 
 department of the state, and all public officers, including 
 officers of the state, shall furnish to the tax commission of 
 Ohio information of any and all matters of record or on 
 file in their respective offices, as may be required by the 
 commission. Any expert, clerk or employe of a county 
 auditor or a county board of revision or person employed 
 by the tax commission of Ohio shall exhibit the written or- 
 der of the county auditor, county board of revision or tax 
 commission of Ohio, as the case may be, before being en- 
 titled to make such examination. Nothing in this act shall 
 be construed or held to authorize the tax commission, or 
 any of its agents or employes, or any county auditor or any 
 assessor or board of revision, to examine the accounts or 
 records of any banking or financial institution which is 
 subject to official inspection under the laws of the state of 
 Ohio or of the United States, nor to demand or receive any 
 list of depositors, stock depositors, members or others who anks. 
 transact business in or with such institutions. 
 
 Duty of 
 auditor or 
 board of 
 revision 
 discovering 
 property 
 subject to 
 tax in 
 another 
 county. 
 
 SEC. 5624-14. If any county auditor or county board 
 of revision discovers the existence of any taxable property 
 subject to be listed and assessed for taxation in another 
 county, S'ich county auditor or county board of revision 
 shall notify the county auditor of the county in which such 
 property is required to be listed and assessed and shall 
 transmit to such county auditor by mail all information 
 coining to their knowledge respecting such property. If 
 any county auditor or county board of revision discovers 
 or has reason to believe that property subject to be listed in 
 their county is located in another county, or that the county 
 auditor of any other county has the means of acquiring 
 anv information respecting such property, such county 
 auditor or county boar'd of revision shall notify the county 
 auditor of such other county, who shall, upon request. 
 make such inquiries and investigations as may be required 
 and furnish the same to such county auditor or county 
 board of revision. County auditors and count v boards of 
 revision shall have and exercise, in making the inquiries 
 and investigations provided for in this section, all powers in 
 them vested by any provisions of law. 
 
 SEC. 5624-15. The prosecuting attorney shall be the Prosecuting 
 legal adviser of the county auditor in all matters relating 
 to taxation and shall prosecute and defend all actions and visor 
 proceedings in any court, in connection therewith ,to which 
 the county auditor or the county board of revision may be 
 a party ; and in all respects act as the attorney of the county 
 auditor or the county board of revision, as the case may 
 be. He shall, upon request of the county auditor or county 
 
 in 
 
 matters 
 taxation. 
 
30. 
 
 TAX LAWS OF OHIO. 
 
 board of revision, appear in any investigation or examina- 
 tion which either of them is authorized to make in such 
 matters and examine the witnesses, or in any other man- 
 ner aid them in such investigation or examination. The 
 attorney general, on the request of the tax commission of 
 Ohio, shall assist the prosecuting attorney in the perform- 
 ance of any duties required of him by this section. 
 
 Meaning of 
 word 'per- 
 son". 
 
 "Personal 
 tax." 
 
 "Real prop- 
 erty" and 
 "land." 
 
 "Investment 
 in bonds." 
 
 "Investment 
 in stocks". 
 
 "Personal 
 property." 
 
 DEFINITIONS. 
 
 SEC. 5320. The word "person" as used in this title, 
 includes firms, companies, associations and corporations ; 
 words in the singular number include the plural number, 
 the words in the plural number include the singular num- 
 bers ; and words in the masculine gender include the femi- 
 nine and neuter genders. (R. S. Sec. 2730.) 
 
 SEC. 5321. The terms "personal tax" and "tax on 
 personal property" as so used, include all taxes, excepting 
 only the tax upon real estate specifically as such. (R. S. 
 Sec. 2860.) 
 
 SEC. 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 contained therein 
 but also, unless otherwise specified, all buildings, structures, 
 improvements, and fixtures of whatever kind thereon, and 
 all rights and privileges belonging, or appertaining thereto. 
 (R. S. Sec. 2730.) 
 
 SEC. 5323. The term "investment in bonds" as so 
 used, includes all moneys'in bonds, certificates of indebted- 
 ness, or other evidences of indebtedness of whatever kind, 
 whether issued by incorporated or unincorporated com- 
 panies, towns, cities, villages, townships, counties, states, or 
 other 'incorporations, or by the United States, held by per- 
 sons residing in this state, whether for themselves or others. 
 (R. S. Sec. 2730.) 
 
 SEC. 5324. The term "investment in- stocks" as so used, 
 includes all moneys invested in the capital of stock of a 
 bank whether incorporated under the laws of this state or 
 the United States, or an association, corporation, 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 pro- 
 vision is made by law, held by persons residing within this 
 state, either for themselves or others. (R. S. Sec. 2730.) 
 
 SEC. 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, 
 
TAX LAWS OF OHIO. 31 
 
 as hereinbefore defined ; second, the capital stock, undivided 
 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 designated to be used 
 either exclusively or partially in navigating 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 licensed 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 is considered as security merely. (R. S. Sec. 
 2730.) 
 
 SEC. 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 interests therein, is en- 
 titled to withdraw in money on demand. (R. S. Sec. 2730.) 
 
 SEC. 5327. The term "credits" as so used, means "Credits." 
 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, esti- 
 mating 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 obli- 
 gation 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 acknowledgment of indebtedness, 
 unless founded on some consideration actually received, and 
 believed at the time of making such acknowledgment to 
 a full consideration therefor; nor an acknowledgment 
 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, then the person required to make 
 the- .statement of such credits believes that such surety is 
 in equity hound, and will be compelled to pay, or to con- 
 tribute, in case there are no securities. Pensions receivable 
 from the I'nited 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 credit? 
 
 S 
 
 ma 
 
 I 
 
TAX LAWS OF OHIO. 
 
 Property 
 sub j ect to 
 taxation. 
 
 When public 
 lands be- 
 come tax- 
 able. 
 
 Lands held 
 by religious 
 society, etc., 
 under lease 
 of more 
 than fifteen 
 years subject 
 to taxation. 
 
 Schoolhouses 
 churches, 
 colleges, etc. 
 
 than he believes will be received or can be collected, or a 
 greater portion of an obligation given to secure the pay- 
 ment of rent than the amount that has accrued on any lease 
 and remains unpaid. (R. S. Sec. 2730.) 
 
 PROPERTY SUBJECT TO TAXATION. 
 
 SEC. 5328. All real or personal property in this state, 
 belonging to individuals or corporations; and all moneys, 
 credits, investments in bonds, stocks, or otherwise, or per- 
 sons residing in this state, shall be subject to taxation, 
 except only such property as may be expressly exempted 
 therefrom. Such property, moneys, credits, and invest- 
 ments shall be entered on the list of taxable property as 
 prescribed in this title. (R. S. Sec. 2731.) 
 
 SEC. 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 therefore 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 povrided for the 
 sale of such lands. (R. S. Sec. 2731.) 
 
 SEC. 5330. All lands held under lease for a term 
 exceeding fifteen years, and not subject to re-valuation, be- 
 longing to tlie 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. (R. S. Sec. 2733.) 
 
 EXEMPT PROPERTY. 
 
 SEC. 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 
 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, 
 
FAX LAWS 01' OHIO. 
 
 33 
 
 
 5, 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 
 or subdistrict . (R. S. Sec. 2732.) 
 
 SEC. 5350. Lands used exclusively as graveyards, or Graveyards. 
 grounds for burying the dead, except such as are held by 
 a person, companv or corporation with a view of profit, 
 or for the purpose of speculating in the sale thereof, shall 
 be exempt from taxation. (R. S. Sec. 2732.) 
 
 SEC. 5351. Real or personal property belonging ex- state or u. s. 
 clusively to the .state or United States shall be exempt from J 
 
 taxation. (R. S. 2732.) 
 
 SEC. 5352. Buildings belonging to counties and used Courthouses, 
 or holding courts, and for jails or county offices, with J ails - etc - 
 the ground, not exceeding ten acres in any county, on which 
 uch buildings are erected, shall be exempt from taxation. 
 R. S. Sec. 2732.) 
 
 SKI . 5353. Lands, houses and other buildings be- i.ands. etc., 
 longing to a county, township, city or village, used exclu- poo S r Upl 
 sively for the accommodation or support of the poor, or 
 leased to the state or any political subdivision thereof for 
 public purposes, and property belonging to institutions of 
 public charity only, shall be exempt from taxation. (R. S. 
 
 -732.) 
 
 5353- T - Property, real, personal and mixed, the Lands> etc 
 
 njt income of which is used solely for the support of in- for support' 
 
 stitutions used exclusively for children's homes for poor dren'!r " 
 
 children, the real estate on which said institutions are Hotne - 
 located, and the buildings connected therewith, shall be 
 exempt from taxation. 
 
 SEC. 5354- IHiildings belonging to and used exclu- A r " lor ^ uild 
 sively for armory purposes bv lawfully organized military 
 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, insurrection 
 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 ex- 
 clusively to, such organization, shall be exempt from tax- 
 ation. (R. S. Sec. -'732. ] 
 
 SEC. 5355- Fire engines, property and qther imple- Fire engines, 
 ments used for the extinguishment of fires, with the build- 
 T. L. 3 
 
34 
 
 TAX LAWS OF OHIO. 
 
 ings used exclusively for the safe keeping thereof, and for 
 the meeting of fire companies, whether belonging to a 
 township, city or village, or to a fire company organized 
 therein, shall be exempt from taxation. (R. S. Sec. 2732.) 
 
 Market 
 houses and 
 halls. 
 
 SEC. 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 taxation. (R. S. 
 Sec. 2732.) 
 
 Waterworks, 
 etc. 
 
 Stocks. 
 
 SEC. 5357. Works, machinery, pipe-lines and fixtures 
 belonging to a city or village and used exclusively for con- 
 veying water to it, or for heating or lighting it, shall be 
 , exempt from taxation. (R. S. Sec. 2732.) 
 
 SEC. 5358. Stocks or certificates of stock, in a cor- 
 poration or railroad company, owned by a county, town- 
 ship, city or village, the money to acquire which was origin- 
 ally raised by taxation upon such county, township, city or 
 village, shall be exempt from taxation. (R. S. Sec. 2732.) 
 
 Monuments SEC. S^SQ- Funds raised and set apart for the pur- 
 
 and funds - MI .. * r ,, 
 
 therefor. pose of building monuments to the soldiers of this state, 
 
 and mounments and monumental buildings, shall be exempt 
 from taxation. (R. S. Sec. 2732.) 
 
 Certain sum. SEC. 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 taxable 
 personal property of any kind, except dogs, of which he is 
 the actual owner. (R. S. Sec. 2732.) 
 
 Certain lands Sec. 5361, Lands held and used as the place of in- 
 
 for d monu* ite 2 terment of a distinguished deceased persons and as the 
 ment - 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 monuments or memorial, and its place of 
 erection, so long as they are -held and used for such pur- 
 pose, shall be exempt from taxation or assessment for any 
 purpose. (R. S. Sec. 27323.) 
 
 Lands held SEC. 5362. Real estate held or occupied by an as- 
 
 assodat?on! al 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 trus- 
 tees, directors or managers thereof, is necessary and proper 
 to carry out the object intended for such association or 
 corporation, shall be exempt from taxation. (83 v. 3 2.) 
 
uatecl 
 
 TAX LAWS OF (HI lo. 
 
 35 
 
 Prehistoric 
 earthworks 
 
 or historic 
 
 SEC. 5363. Lands in this state on which are sit- 
 ated prehistoric earthworks, or upon which was erected and 
 still stands an historic building which is preserved in com- 
 memoration of historic events in the settlement and de- 
 velopment of the state, and which are purchased by any 
 person, association or company for the purpose of the pres- 
 ervation of such earthworks or historic building and are 
 not held for profit but dedicated to public uses as prehis- 
 toric parks or as historic grounds, shall be exempt from 
 taxation. The ow r ners of such prehistoric parks or historic 
 grounds may establish reasonable rules governing access 
 thereto. (97 v. 49 I, 2.) 
 
 certain 
 societies. 
 
 SEC. 5364. Real or personal property belonging to an P/ f pfrt y of 
 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 de- 
 pendent women, a religious or secret benevolent organiza- 
 tion maintaining a lodge system, an incorporated associa- 
 tion of ministers of any church, or incorporated association 
 of commercial traveling 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 organigations, 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 of income 
 derived therefrom, shall not be taxable, and the trustees of 
 any such organizations shall not be required to return or list 
 such property for taxation. (R. S. Sec. 2732-3.) 
 
 NOTE: The attorney general has held that insofar as 
 this section seeks to exempt the property of lodges 'and 
 secret benevolent organizations containing a lodge system 
 not open to voluntary mmebership of the public, it is un- 
 constitutional. 
 
 SEC. 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 hav- 
 ing the care and supervision of such moneys, funds or 
 credits, shall not be required to return or list them for tax- 
 ation. (89 v. 383 i.) 
 
 'Dunkers." 
 
TAX LAWS OF OHIO. 
 
 Each prop- 
 erty owner 
 responsible 
 for his own 
 tax return. 
 
 Tax return 
 blanks how 
 distributed. 
 
 Oatk of 
 
 person 
 listing. 
 
 Duty of 
 county 
 auditor as 
 to voluntary 
 
 returns. 
 
 Assessors to 
 administer 
 oaths gratis. 
 
 LISTING PERSONAL PROPERTY. 
 
 SEC. 5366. In order to facilitate the listing of per- 
 sonal property, moneys, credits, investments in bonds, 
 stocks, joint companies or otherwise, in the subdivisions 
 mentioned in section 3349 of the General Code, each person 
 required by law to list the same shall make a return thereof 
 under oath to the county auditor on the second Monday in 
 April, or within fifteen days thereafter, of any year, the 
 same to be made on the blanks furnished, by ortler of the 
 State, tax commission for such purposes, which the auditor 
 shall have supplied at his office for use of persons required 
 to list such property of any character. The county auditor 
 may mail such blanks prior to the second Monday in 
 April to the persons required to list such property, or 
 may place listing" blanks at convenient places in each taxing 
 subdivision, and give notice thereof in one newspaper of 
 general circulation in the county. Each person required 
 by law shall correctly list all such property on such blanks 
 giving the true value thereof in- money, and answer all 
 questions correctly, and give all information, asked and 
 required by the printed forms contained on such blanks. 
 The person making such return for taxation shall sub- 
 scribe and make oath to the correctness of all matters 
 contained therein, and such oath may be administered 
 by any assessor, assistant assessor, county auditor, deputy 
 county auditor, mayor, justice of the peace, township clerk 
 or notary public, after which the same shall be delivered 
 in person or by mail to the county auditor, on or before 
 the first day of May. Any person required by law to list 
 such property for taxation, who fails .or neglects to file 
 with the county auditor, as required by this act, a true 
 list and valuation of his property, shall not be entitled to 
 any exemption as provided by section 5360 of the General 
 Code. The county auditor shall examine .such returns and 
 after giving notice to the person making oath thereto, may 
 make corrections thereof and may go over the same to- 
 gether with the assessor of the same taxing subdivision, 
 and if they believe any property is omitted from any re- 
 turns, or that the value is incorrect, the assessor shall 
 call upon the person listing such property and upon actual 
 view list and assess such property at its true value in 
 money. The county auditor shall deliver to the assessors 
 of the respective subdivisions at the time of their meeting 
 for instructions, a list of all persons and property so re- 
 turned for taxation, and may deliver the original returns 
 to such assessor for his use, and such assessor shall inspect 
 the returns made and cause to be listed and returned for 
 taxation as provided in this act. all such property not at 
 that time listed and returned to the county auditor. No 
 assessor or assistant assessor shall be paid any per diem 
 salary for administering an oath as he-rein provided where 
 returns are being made to the county auditor, but they 
 shall administer all oaths to persons making returns as 
 
TAX LAWS OF oil K). 
 
 37 
 
 
 herein provided to the county auditor, without charge to 
 such person, but shall be paid the sum of ten cents for 
 each person so sworn to his return prior to May first of 
 any year, on the warrant of the county auditor, at the 
 time of payment of his per diem services. Provided, 
 however, that the provisions of this section shall not apply 
 to public utilities, banks and bankers, or corporations, the 
 listing and return of the property of which is otherwise 
 provided by law. 
 
 SEC. ^66-1. The listing" of all personal property, When and 
 
 J0 , . . -11 . . i V where prop- 
 
 monevs, credits, investments in bonds, stocks, joint stock erty to be 
 companies, or otherwise, except the stock in trade of hsted- 
 transient persons, shall be made between the second Mon- 
 day of April and the first Monday of June, annually. The 
 listing and valuation of all such property for taxation 
 shall be made as of the day preceding the second Monday 
 of April, annually, and all personal property, moneys, 
 credits and investments except as otherwise provided in 
 this act shall be listed and valued with respect to the 
 ownership thereof on said date and in the place where 
 then taxable, provided that the provisions of this section 
 shall not apply to the return of the resources and liabilities 
 of incorporated and unincorporated banks, nor in any case 
 where property is required to be returned for taxation, or 
 to be vaku-.d, by the tax commission of Ohio; nor in any 
 case where the liability of any person or of any property 
 o taxation is required to be originally determined by the 
 tax commission of Ohio. 
 
 SEC. 5367. The assessors of each county shall, an- Annual meet- 
 nually, on the first Monday of May, meet at the office of a"ses sors he for 
 the county auditor. Notice of such meeting shall be mailed, instructions, 
 or otherwise delivered, to each assessor, by the auditor, 
 not less than five days before the date of such annual 
 meeting. The auditor shall meet with the assessors and 
 instruct them as to their duties, directing their attention 
 particularly to the provisions of law and the rules and 
 instructions of the tax commission of Ohio relating to 
 the listing and valuing of property for taxation. The 
 auditor also may at any other time call assessors before 
 him for additional instructions, and assessors shall obey such 
 calls and instructions. The county auditor shall provide 
 and deliver to the assessor at such annual meetings the 
 necessary blanks and instructions. 
 
 SEC. 5 V V>S. At the direction of the county auditor, the Duty of 
 >sor shall examine the lists returned under the pro- r 
 visions of section 5366 of the General Code, and ascertain returns 
 what property, if any, is omitted therefrom, and what 
 per>ons. if any, have failed to make returns; and it shall 
 be his duty to list and return at its true value in money, 
 all the personal property required to be liste/1 by persons 
 in his subdivision which has not then been returned. The 
 
TAX LAWS OF OHIO. 
 
 Oath of per- 
 son listing. 
 
 Wilful re- 
 fusal to list 
 or make 
 oath. 
 
 Who shall 
 list personal 
 property. 
 
 return of any property which has been improperly valued 
 by the person listing, shall likewise be corrected by the 
 assessor, and such property listed by him at its true value. 
 He shall return all lists taken by him or his assistant to 
 the county auditor, on or before the first Monday in June. 
 
 SEC. 5369. Each person required to list property for 
 taxation shall take and subscribe an oath or affirmation 
 that all the statements in such list are true, and that such 
 list contains a full disclosure of all property required by 
 law to be listed for taxation, and the true value in money 
 of all such property ; and when any person required by law 
 to list and make return of property to the county auditor, 
 shall wilfully fail or refuse to make such list or return 
 within the time fixed by law, or shall refuse to take and 
 subscribe an oath or affirmation to such list or return, or 
 shall wilfully omit to make a full and complete list and 
 return of all taxable property, or shall wilfully fail to give 
 the true value of any property in such list or return, or 
 shall wilfully fail or refuse to answer all questions con- 
 tained in the blanks for listing such property, the county 
 auditor shall cause all such property to be listed and as- 
 sessed and shall add to the amount thereof the penalty 
 provided in section 5398 of the General Code ; and in case 
 of a false oath to any such list, he shall certify the facts 
 to the prosecuting attorney, who shall proceed as in other 
 cases of perjury. This section shall be printed in plain 
 type upon all blanks for the listing of any property. 
 
 SEC. 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 moaey 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 
 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 
 accounting officer, partner or agent thereof; and all sur- 
 plus or undivided profits held by a society for savings or 
 bank having no capital stock, by the president or principal 
 accounting officer. (R. S. Sec. 2734.) 
 
TAX LAWS OF OHIO. 
 
 39 
 
 
 SEC, 5371. A person required to list property, on 
 behalf of others, shall list it in the township, city or village erty shall 
 in which he would be required fto 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 property, moneys, credits, 
 and investments, except as otherwise specially provided, 
 shall be listed in the township, city, or village in which the 
 person to be charged with taxes thereon 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. 
 (R. S. Sec. 2735.) 
 
 ! 
 
 SEC. 5371-1. Personal property, moneys, credits, in- 
 vestments in bonds, stocks, joint stock companies or other- moves. 
 wise of persons removing from one county, city, village, 
 township or special taxing district to another, between the 
 second Monday of April and the first Monday of June, in 
 any year, shall be listed in either place in which the owner 
 is first called upon by the assessor, or in which the prop- 
 rty is located when listed, as the case may be. 
 
 
 SEC. 5371-2. Personal property in transit shall be Property in 
 listed in the township, city or village where the owner * 
 resides; provided, however, that if such property is intended 
 for a particular business, it shall be listed at the place. where 
 the property of such business is required to be listed. 
 
 SEC. 5371-3. Personal property, moneys, credits, in- property of 
 vestments in bonds, stocks, joint stock companies or other- Jj ea |o^ per 
 wise, belonging to the estate of a deceased person whose listed. 
 residence at the time of his decease was in this state, ishall 
 be listed by his executors, adminstrators, trustees or per- 
 sonal representatives in the township, city or village in 
 which the deceased lived at the time of his death. 
 
 Property 
 
 SEC. 5371-4. Property pertaining to a business car- 
 ried on by a person, firm, partnership, association or unin- 
 corpprated company shall be listed in the township, city iness where 
 or village in which such business is carried on. Provided, J 
 however, that if such business is carried on in more than 
 one township, city or village in the same county, the value 
 thereof shall be ascertained and apportioned to and assessed 
 in the several townships, cities or villages in which such 
 business is carried on. 
 
 SEC. 5371-5. When any person maintains two or property of 
 
 more dwellings or places of abode in the county wherein ggf/JJ^ 
 
 he maintains his legal residence, and in different taxing or more 
 subdivisions thereof, such person shall list all his moneys, 
 
TAX LAWS OF OHIO. 
 
 How and in 
 whose name 
 personal 
 property 
 shall be 
 listed. 
 
 Listing of 
 stock of 
 incorporated 
 company. 
 
 Listing by 
 guardian, 
 etc. 
 
 credits, investments in bonds, stocks, joint stock companies, 
 or otherwise, for taxation in the township or municipal 
 corporation in which such person or his family actually 
 abides during the greater portion of the year preceding the 
 second Monday in April, without regard to the legal 
 residence of such person for any other purpose. 
 
 SEC. 5372. Personal property of every description, 
 moneys and credits, investments in bonds, stocks, joint stock 
 companies or otherwise, shall, except as otherwise provided, 
 be listed in the name of the person who was or became the 
 owner thereof on the day preceding the second Monday of 
 April, in each year, and the transfer or sale of any taxable 
 property subsequently thereto shall not authorize any per- 
 son to omit the same from his list nor the assessor to fail 
 to assess the same in the name of the person who would 
 have been required to list it, although such listing be not 
 made until after the. sale or transfer of such property ; but 
 all such property shall be listed for taxation in the same 
 manner as if no sale or transfer thereof had been made. 
 No person 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. 
 
 SEC. 192. No person shall be required to list for 
 taxation a share of the capital stock of an Ohio corpora- 
 tion; or a share ,of the capital stock of a foreign corpora- 
 tion, the property of which is taxed in Ohio in the name 
 of such corporation ; or a share of the capital stock of 
 any other foreign corporation, if the holder thereof fur- 
 nishes satisfactory proof to the taxing authorities that at 
 least two-thirds of the property of such corporation is 
 taxed in Ohio and the remainder is taxed in another state 
 or states, provided such corporation, as a fee for the 
 privilege of exercising its franchise in Ohio, pays annually 
 the same percentage upon its entire authorized capital 
 stock that is required fay law to be paid by a domestic 
 corporation on its subscribed or issued capital stock. 
 
 SEC. 5372-1. Personal property, moneys, credits, 
 investments in bonds, stocks, joint stock companies or 
 otherwise in the possession or control of a person as parent, 
 guardian, trustee, executor, administrator, assignee, re- 
 ceiver, official custodian, factor, agent, attorney, or other- 
 wise, on the day preceding the second Monday of April in 
 any year, on account of any person or persons, company, 
 firm, partnership, asociation or corporation, shall be listed 
 by the person having the possession or control thereof and 
 be entered upon the tax lists and duplicate in the name of 
 such parent, guardian, trustee, executor, adminstrator, as- 
 signee, receiver, official custodian, factor, agent, attorney 
 or other person, adding to such name words briefly indicat- 
 ing the capacity in which such person has possession of or 
 otherwise controls said property, and the name of the per- 
 
TAX LAWS OF OHIO. 
 
 
 son, estate, firm, company, partnership, association or 
 corporation to whom it belongs; but the failure to indicate 
 the capacity of the person in whose name such property 
 is listed or the name of the person, estate, firm, company, 
 partnership, association or corporation to whom it belongs 
 shall not affect the validity of any assessment thereof. 
 
 SKC. ^72-2. If, on or after the day preceding the Property 
 
 r -1 i omitted by 
 
 second Monday of April in any year, any personal prop- guardian, 
 erty. moneys, credits, investments in bonds, stocks, joint ^'fisted!' 
 stock companies or otherwise become subject to the posses- 
 sion or control of a person as parent, guardian, trustee, 
 executor, administrator,, assignee, receiver, official cus- 
 todian, factor, agent, attorney or otherwise, on account of 
 any other person who was the owner thereof on said date, 
 and such personal property has not been listed for taxa- 
 tion, such property shall be listed by such parent, guardian, 
 trustee, executor, administrator, assignee, receiver, official 
 custodian, factor, agent, attorney or other representative 
 as provided in the next preceding section. 
 
 SEC. 537 2 -3- A person required to list property on be- Listing for 
 half of others shall list it separately from his own, specify- another, 
 ing, in each case, the name of the person, estate, firm, com- 
 pany, partnership, association or corporation to whom it 
 belongs, and the capacity in which he holds it, and every 
 person engaged in the business of receiving property in Pawnbroker, 
 pawn as security for money or other thing advanced to the 
 pawner shall list all the property pawned and held by him 
 as a pawn broker, on hand on the day preceding the second 
 Monday of April, annually, and taxes shall be charged to 
 him upon the value of such property. 
 
 Judicial of- 
 ficers shall 
 make annual 
 statement 
 showing per- 
 sons holding 
 property in 
 fiduciary 
 capacity. 
 
 SKC. 5372-4. The clerk of each common pleas, su- 
 perior and municipal court, the judge of each probate 
 umrt, and the judge or clerk of each court of insolvency 
 shall, on the second Monday of April, annually, deliver 
 to the county auditor a statement, in writing, showing the 
 names of every adminstrator, executor, guardian, trustee, 
 receiver, assignee, and every other person or officer legally 
 in charge and control of any estate in any such court, to- 
 gether with the aggregate value of each and every class 
 of property in the hands of each such adminstrator, execu- 
 tor, guardian, trustee, receiver, assignee, person or officer, 
 as shown by the last inventory or report filed by each of 
 them in such court. For this service, such judge or clerk 
 shall receive the sum of ten cents for each estate so cer- 
 tified, to be paid out of the county treasury for his fee 
 fund. 
 
 SEC. 53/3. A person who has had his actual or when person 
 
 habitual place of abode in this state for the larger portion f resident 
 
 f ,, , 1 , r * or taxation 
 
 of the twelve months next preceding the day before the purposes, 
 second Monday of April in each year, shall be a resident 
 
TAX LAWS OF OHIO. 
 
 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 
 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.) 
 
 Effect of 
 preceding 
 section. 
 
 SEC. 5374. A person or property subject to taxation 
 within the 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. 27353.) 
 
 Listing by 
 persons 
 moving into 
 Ohio be- 
 tween April 1 
 and Octo- 
 ber 1. 
 
 SEC. 5374-1. The personal property, moneys, credits, 
 investments in bonds, stocks, joint stock companies or 
 otherwise of persons moving into this state from another 
 state between the day preceding the second Monday of 
 April and the first day of October, in any year, shall be 
 listed for taxation for such year in all respects agreeably 
 to the provisions of this chapter; unless the person re- 
 quired to list the same shows to the assessor, under oath, 
 and by producing a copy of the assessment duly certified 
 to by the proper officer of the state or sub-division thereof 
 in which said property was assessed, that the same prop- 
 erty has been listed and assessed for taxation for that 
 year in such other state, or that such property has been 
 received by him in exchange for property so listed or 
 assessed. 
 
 Each blank 
 to be filled. 
 
 SEC. 5375-1. Each question, in the blank forms for 
 listing personal property shall be answered fully and ac- 
 curately and each item therein shall be filled out. Where 
 the word "none" truly and completely states the fact re- 
 specting any item or question in such blank forms, it may 
 be given as the answer thereto. 
 
TAX LAWS OF OHIO. 43 
 
 Siic. 53/5-3. Whenever an assessor is satisfied from 
 [he information set forth in the statement or from any erty into 
 other facts and information coming to his knowledge, that 
 the person making the statement has during the year prior 
 to the day preceding the second Monday of April con- 
 verted any taxable property into property which is exempt 
 from taxation, for the purpose of preventing such prop- 
 erty from being assessed for taxation or of evading the 
 payment of taxes thereon, he shall ascertain and determine 
 the true value in money of the taxable property so con- 
 verted, and report same to the county auditor who shall 
 proceed to ascertain the facts and cause the property to 
 be listed and assessed for taxation. 
 
 SEC. 5375-4. The state tax commission shall cause 
 to be printed on the blanks prepared for listing personal contain cer- 
 property in each taxing subdivision, questions to be an- tam quest 
 swered by all persons required to list property, which will 
 elicit a full disclosure of all property required by law to 
 be valued for taxation. In additon to all others, questions 
 shall be asked the answers to which will elicit the follow- 
 ing information : The dates and amounts of all inventories 
 by merchants and manufacturers within the year preced- 
 ing the day preceding the second Monday in April; the 
 number of months in which each merchant and manufac- 
 turer was engaged in business in 'such year; the value of 
 raw materials, of materials in process of manufacture, all 
 finished articles, all tools and machinery owned, all tools 
 and machinery leased, and the name of the lessor in such 
 case, and the average monthly value of such stock of mer- 
 chandise, all articles in process of manufacture, and all 
 finished articles, during such year, or for the months such 
 business was conducted ; whether or not the person listing 
 had any money in bank, how much subject to check, and 
 how much on certificates of deposit, both as disclosed by 
 the books of the bank, and the amount in any other form, 
 in bank or otherwise; what investments, if any, in buildnfg 
 and loan companies and whether in form of stock or in 
 form of deposits; the amount of credits owing to such 
 person secured by liens on real estate or personal prop- 
 erty, and the amount of credits owing in form of notes, 
 book accounts, and other claims or obligations, not so se- 
 cured, together with the cash value of all claims secured 
 by liens and unsecured; the total amount of all actual, 
 legal, bona fide debts ; the amount of any mortgage in- 
 debtedness against any real estate owned or held by the 
 person so listing, and the name and address of the owner 
 and holder of such mortgage; the total par, or face, value 
 of all taxable bonds and of all stock owned or held by 
 such person in corporations not organized under the laws 
 of Ohio, and the true value in money of such bonds and , 
 stock ; all annuities owned by such person, and the amount 
 of annual payments thereon ; whether such person has pur- 
 chased any non-taxable stocks or bonds within such year, 
 
44 
 
 TAX LAWS OF OHIO. 
 
 Tax return 
 shall cpntain 
 certain items. 
 
 and if so, the name, date of purchase, and amount thereof 
 in detail ; the name and address of each minor owning prop- 
 erty subject to taxation, to whom the person listing sus- 
 tains the relation of parent or guardian, and the name of 
 all other persons, including estates, to which the person 
 listing sustains the relation of guardian, administrator, or 
 executor, trustee, or other fiduciary or representative 
 capacity. Said tax commission may also require a state- 
 ment of the real estate owned by such person and the true 
 value thereof. Each question so propounded shall be an- 
 swered specifically, and no return shall be accepted by the 
 auditor or assessor until full disclosures are made as re- 
 quired herein. 
 
 SEC. 5376. Such statements shall truly set forth all 
 live stock, all vehicles, all tools and machinery, all house- 
 hold goods and furnishings, all jewelry, all moneys, all 
 credits, all bonds and corporate stocks, all annuities, and 
 the value of each of all said items; the average value of 
 the materials and manufactured articles required to be 
 listed by manufacturers ; the average value of the goods 
 and merchandise required to be listed by merchants; all 
 property required to be listed by pawnbrokers, and the 
 value thereof; the monthly average amount or value, for 
 the time he held or controlled them within the preceding 
 year, of all moneys, credits, or other effects, within that 
 time invested in, or converted into bonds or other securities 
 not taxed, to the extent he may hold or control such bonds 
 or securities on tax listing day,' and no indebtedness created 
 in the purchase of such bonds or securities shall be de- 
 ducted from the credits required to be listed herein ; all 
 other personal property, of every kind, character or de- 
 scription, and the value thereof. 
 
 When asses- 
 sor to fix 
 value. 
 
 Persons hav- 
 ing nothing 
 to list must 
 make oath. 
 
 Listing of 
 dogs. 
 
 SEC. 5377. An indebtedness created in the purchase 
 of such bonds or securities shall not be deducted from the 
 credits under the fourteenth item of the next preceding 
 section, but the person making such statement may exhibit, 
 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- 
 hibited the property covered by said nine items. (R. S. 
 Sec. 2737.) 
 
 SEC. 5378. An assessor shall require a person called 
 upon to list property for taxation, and claiming to have 
 none subject to taxation, either on his own account or for 
 others, to make oath to the truth of such claim. (R. S. 
 Sec. 2738.) 
 
 SEC. 5379. A dog over three months of age shall 
 be listed, either by the owner or by the assessor in the name 
 of the owner, without affixing a valuation thereto. The 
 

 TAX LAWS OF OHIO. 45 
 
 mner. if he so desires, may affix a value therein, without 
 
 swearing to such valuation. A person who keeps or har- 
 
 i 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- 
 
 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. 2754.) 
 
 SEC. 5380. If the assessor fails to list a dog kept 
 or harbored within his territory, he shall forfeit and pay 
 to the state not less than twenty-five dollars nor more than 
 seventy-live dollars. ( <)8 v. 87 2.) 
 
 Si r. 5381. A person who owns or has in possession "Merchant" 
 or subject to his control personal property within this state, defined - 
 with authority to sell it, which has been purchased either 
 in or out of this state, with a view to being sold at an ad- 
 vanced price or profit, or which has been consigned to him 
 from a place out of this state for the purpose of being 
 sofd at a place within this state, is a merchant. (R. S. 
 Sec. -740.) 
 
 SEC. 538-- When a person is required by this chap- valuation 
 ter to mak" out and deliver to the assessor a statement of *' 
 
 t her personal property, he shall state the value of 
 such property apertaining 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 
 lias been engaged in business so long, and if not, then 
 during such time as he has been so engaged. Such aver- 
 h:ill be ascertained by taking the amount in value on 
 hand, as nearly as possible, in each month of the next 
 preceding vear in which he has been engaged in business, 
 lidding together such amounts and dividing the aggregate 
 ."mount thereof by the number of months that he has been 
 in business during such year. (R. S. Sec. 2740.) 
 
 S KC. 5383. A consignee shall not be required to list consignee 
 for taxation the value of propertv, the product of this state, a . nd . com ~ 
 
 '<- 1 1 mission 
 
 which, lias been consigned to him. for sale or otherwise, merchant, 
 from a place within this state, nor the value of property 
 consigned to him from another place for the sole purpose 
 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 commis- 
 sion and who does not retain control of such property 
 longer than forty-eight hours is not a merchant within the 
 meaning of the next two preceding sections. (R. S. Sec. 
 2740.) 
 
4 6 
 
 TAX LAWS OF OHIO. 
 
 Transient 
 traders; 
 their re- 
 turns. 
 
 Listing of 
 personal 
 property by 
 manufac- 
 turers. 
 
 Ascertaining 
 
 valuation 
 
 thereof. 
 
 Merchant 
 or manu- 
 facturer com- 
 mencing 
 business 
 after cer- 
 tain day. 
 
 SEC. 5384. When a transient person locates in a city, 
 village or township, and offers to sell or otherwise dis- 
 pose 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 
 locates, 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.) 
 
 SEC. 5385. A person who purchases, receives or 
 holds personal property, of any description, for the purpose 
 of adding to the value thereof by manufacturing, refining, 
 rectifying, or by the combination of different materials 
 with a view of making a gain or profit by so doing, as (is) 
 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 in- 
 clude therein the average value estimated, as hereafter pro- 
 vided, of all articles purchased, received or otherwise held 
 for the purpose of being used, in whole or in part, in 
 manufacturing, combining, rectifying or refining, and of 
 all articles which were at any time by him manufactured 
 or changed in any way, either by combination or rectify- 
 ing, 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 manufacturing business so long, and if not, then 
 during the time he has been so engaged. (R. S. Sec. 2742.) 
 
 SEC. 5386. Such average value shall be ascertained 
 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 description used, 
 or designed to be used, in refining or manufacturing, 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. S. Sec. 2742.) 
 
 SEC. 5387. When # person commences business as 
 a merchant or manufactured after the day preceding the 
 second Monday of April in an/ year, the average value of 
 whose personal property employ * e d m sucn business has 
 not been previously entered on the (x r per assessor's list for 
 
TAX LAWS OF OHIO. 47 
 
 taxation, such person shall report to the auditor of the 
 county the probable average value of the personal property 
 In him intended to be employed in such business until the 
 day preceding the second Monday of April thereafter. (R. 
 S. Sec. 2743.) 
 
 SEC 5388. In listing personal property, it shall be Rules for 
 valued at the usual selling price thereof, at the time of - Joiai ng prJ~ 
 listing, and at the place where it may then be. If there is eJ2fiy gen " 
 no usual selling price known to the person whose duty it is 
 to tix 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 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 receiva- 
 ble 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. 2739.) 
 
 SEC. 5389. Additions made to the tax list and dup- Valuing ad- 
 
 licate by a board of equalization or the county auditor, as x Duplicate. 
 to valuation, shall be in strict accordance with the provi- 
 sions of the next preceding section. (R. S. Sec. 2739a.) 
 
 SEC. 5390. When a person, company, or corporation Returu by 
 refuses or neglects to make return, or, on being requested assessor 
 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 com- 
 pany 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.) 
 
 SEC. 5391. When a person refuses or neglects to When _ 
 make or deliver to an assessor the statement required by r shall make 
 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 ar- 
 ticles, and the value of the moneys, credits and investments 
 
TAX LAWS OF OHIO. 
 
 Upon what 
 information 
 the assessor 
 shall act. 
 
 Assessors 
 shall return 
 list of prop- 
 erty owners 
 to county 
 auditors. 
 
 Oath of 
 assessor 
 to return. 
 
 of such person. For this purpose he may examine on oath 
 any person whom he thinks has knowledge thereof. ( R. S. 
 Sec. 2750.) 
 
 SEC. 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 neglect or 
 refusal so to do, the assessor, if unable to obtain positive 
 evidence of the items or value, may make the statement 
 from general reputation and his own knowledge of facts and 
 circumstances. (R. S. Sec. 2751.) 
 
 SEC. 5393. On or before the first Monday of June, 
 annually, each assessor shall deliver to the county auditor 
 all statements and returns of property listed by him, to- 
 gether with a list of the owners of property in such form 
 and detail as may be prescribed by the tax commission of 
 Ohio. The county auditor shall place on file all the state- 
 ments and returns of property as revised by the county 
 board of revison in his office, arranged in alphabetical order, 
 the different townships, cities and villages in separate 
 bundles, and shall carefully preserve them therein for at 
 least five years, after which he shall sell the same as waste 
 paper and pay the proceeds into the county treasury. 
 
 SEC. 5395. The assessor, upon making returns to the 
 auditor of the lists and statements, shall take and subscribe 
 an oath, administered by the auditor, or an official author- 
 ized to adminster oaths, as follows : 
 
 I, assessor for in 
 
 the county of , do solemnly swear that 
 
 the value of all personal property, moneys, credits, invest- 
 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 
 been 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 esti- 
 mated by the rules prescribed by law, is set forth in the 
 annexed return ; that in no case have I knowingly oiuitted to 
 demand of any person, of whom by law I was required to 
 make such demand, a statement of the description and value 
 of personal property, of the amount of moneys, credits, in- 
 vestments in bonds, stocks, joint-stock companies, or other- 
 wise which lie was required to list, or 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 re- 
 turned by me, or in any way connived at any violation or 
 

 TAX LAWS or oiiiu. 49 
 
 evasion of any of the requirements provided by law in re- 
 lation to the listing" or valuation of property, moneys, 
 credits, investments in bonds, stocks, joint-stock companies, 
 or otherwise, of any kind for taxation, and that I have re- 
 turned to the county auditor the original statements made to 
 me, of which L have made, and also the statistics which by 
 . law I am required to procure and return. (R. S. Sec. 2757.) 
 
 CORRECTION OF RETURNS. 
 
 SEC. 2593. When the county auditor is satisfied that charge of 
 lots or lands on the tax list or duplicate have not been omitted land 
 charged with either the county, township, village, city, or county y 
 school district tax, he shall charge against it all such omit- audltor - 
 ted tax for the preceding years, not exceeding five years 
 unless in the meantime such lands or lots have changed 
 ownership, in which case only the taxes chargeable since the 
 last change of ownership shall be so charged. 
 
 SEC. 5397. When any person has been prevented from Persons may 
 making or verifying a statement of property for taxation, Jjjjjjj ffite- 
 by sickness or absence, and the assessor has made a state- assessor has 
 ment 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 
 (R. S. Sec. 2752.) 
 
 SEC. 5398. If a person required to list property or Action O f 
 make a return thereof for taxation, either to the assessor f^ to J; c ]5J 
 or county auditor, in the year 1911 or in any year there- or evasion 
 after makes a false return or statement, or evades making of return ' 
 a return or statement, the county auditor for each year shall 
 ascertain as near as practicable, the true amount of per- 
 sonal property, moneys, credits, and investments that such 
 person ought to have returned or listed for the year 1911 
 or for any year thereafter for which the inquiries and cor- 
 rections 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 belonging 
 to said year or years, and accordingly enter the amount on 
 the tax list in his office, giving a certificate therefor to the 
 county treasurer who shall collect it as other taxes. (R. 
 S. Sec. 2781.) 
 
 SEC. 5399. If a person required to list property, or Action of 
 
 make a return thereof for taxation to the assessor or county auditor upon 
 
 auditor, or to a board, officer, or person, * * * in tax 
 
 T. i,. 4 
 
TAX LAWS OF OHIO. 
 
 Power and 
 duty of 
 county 
 auditor. 
 
 False state- 
 ment of per- 
 sonal prop- 
 erty ; duty 
 of auditor. 
 
 the year nineteen hundred and eleven or in any year or 
 years thereafter 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 thereof 
 in money, as provided by law, the county auditor for each 
 years 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 suc- 
 ceeding sections are made and not in any event prior to the 
 year nineteen hundred and eleven, 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 office, giving a certificate therefor to the county treas- 
 urer, 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 taxation of which, for any' of the 
 years in which it was omitted, provision has not been made 
 by law. (R. S. Sec. 2;8ia.) 
 
 SEC. 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 reasons not been assessed and taxed 
 according to its true value in money, as provided by law, 
 * * *. (R. S. Sec. 2;8ia.) 
 
 SEC. 5401. The county auditor, if he has reason to 
 believe, or is informed that a person has in the year 
 nineteen hundred and eleven or in any year thereafter, given 
 to the assessor a false statement of the personal property, 
 moneys, or credits, investments in bonds, stocks, joint stock 
 companies, or otherwise, that the assessor has not returned 
 the full amount required to be listed in his ward or town- 
 ship, or has omitted or made an erroneous return of prop- 
 erty, moneys, or credits, investments in bonds, stocks, joint 
 stock companies, or otherwise, which are by law subject 
 to taxation, shall proceed, in said year nineteen hundred 
 and eleven or in any year thereafter at any time before 
 the final settlement with the county treasurer to correct 
 the return of the assessor, 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 [who] he thinks have 
 knowledge of the articles, or value of the personal property, 
 money or credits, investment in bonds, stocks, joint stock 
 companies, or otherwise, and examine such persons, on oath, 
 
TAX LAWS OF OHIO. 51 
 
 in relation to such statement or return. The auditor, in 
 all such cases, shall notify every such person, before making 
 the entry on the tax-list and duplicate, that he may have 
 an opportunity of showing that his statement of the re- 
 turn of the assessor was correct. The auditor, in all such 
 shall file in his office a statement of the facts or 
 evidence upon which he made such correction ; but he shall 
 not reduce the amount returned by the assessor, without 
 the written assent of the auditor of state, given on a state- 
 ment of facts submitted by the county auditor. (R. S. 
 2782.) 
 
 SEC. 5402. If a person makes a false statement of the Costs and 
 amount of property for taxation, to wholly or partially expen 
 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 services, 
 and if not paid, may be collected before any justice of 
 .the peace of the proper county, by suit in the name of the 
 county commissioners. In all cases under such section 
 where the statement is found correct, and no intention to 
 e\ade the. payment of taxes appears, the cost 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.) 
 
 SEC. 5403. When a person summoned to appear be- Penalties, 
 fore the county auditor and give testimony, under the pro- 
 visions of the next two preceding sections, or in proceed- 
 ings against companies or corporations required to make 
 return to the county auditor for taxation, neglect 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 
 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. x (R. S. Sec. 2783.) 
 
 SEC. 5403-1- 2. From and after the passage subsequent 
 of this act no county auditor, assessor or other officer shall add i t .L.? s . 
 
 . , . - t r / prohibited 
 
 place upon the tax list or duplicate for taxation as of the and changes 
 year nineteen hundred and ten, or as of any years preceding n n t V aii U o a wed. 9 
 said year, any personal property which should have been 
 assessed for taxation as of such year but which was not 
 returned for taxation therein ; nor shall any such officer 
 change in any manner the valuation of the year nineteen 
 hundred and ten, or for any preceding yea"r, of personal 
 property returned for taxation in such year, any act here- 
 
TAX LAWS OF OHIO. 
 
 tofore passed to the contrary notwithstanding; and all acts 
 and parts of acts insofar as they relate to the assessment 
 and valuation of personal property for taxation for the 
 year nineteen hundred and ten, or any preceding year, and 
 insofar as the are inconsistent with the provisions of this 
 section, are hereby repealed. (Act of May 31, 1911, 102 
 v. 266, 2. 
 
 Assessors' 
 returns. 
 
 CIGARETTES. 
 
 SEC. 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, corporation 
 or co-partnership engaged therein, a brief and accurate de- 
 scription 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-partner- 
 ship. (91. v. 311 4.) 
 
 Penalty for 
 failure to 
 make returns. 
 
 SEC. 5898. If such person, firm, company, corpora- 
 tion or co-partnership, fails or refuses to furnish the re- 
 quisite information for such statement, or to sign or verify 
 it, that fact shall be returned by the assessor, and the as- 
 sessment shall be four times the amount provided in this 
 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 re- 
 turn herein required to the county auditor, and, failing to 
 do so, such assessments shall be four times the amount 
 provided in this chapter. (91 v. 311 4.) 
 
 Informer 
 to receive 
 50 per cent, 
 of assess- 
 ment. 
 
 SEC. 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 to do so, 
 without having paid the assessments provided in this chap- 
 ter, shall be entitled to one-half of the assessment and pen- 
 alty so recovered. (91 v. 311 4.) 
 
 Provisions 
 as to cer- 
 tain sections. 
 
 SEC. 5902. The provisions of sections sixty hundred 
 and seventy-seven, sixty hundred and seventy-eight, sixty 
 hundred and seventy-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 n.) 
 

 TAX LAWS OF OHIO. 53 
 
 INTOXICATING LIQUORS. 
 
 SKC. 6o<Si. Each assessor shall return to the county Assessors' 
 auditor, with his other returns, upon a blank to be fur- 
 nished 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, corporation or 
 co-partnership engaged therein, a brief and accurate de- 
 scription of the premises where it is conducted, and by 
 \vhom owned. Such statement shall be signed and verified 
 before the assessor by such person, corporation, or co- 
 partnership. (IOOY. 89 5.) 
 
 SEC. 6082. If such person, corporation or co-partner- Penalty 
 ship, 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 
 assessment 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. 89 5.) 
 
 SEC. 6083. The statement named in section sixty hun- statement in 
 dred and eighty-one, shall also contain the following ques- such return - 
 tions 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.) 
 
CORPORATIONS GENERALLY AND BANKS AND 
 
 BANKERS. 
 
 CORPORATIONS GENERALLY. 
 
 SECTION 
 
 5404. Corporation returns. 
 
 5405. Valuation by county auditor; apportion- 
 
 ment. 
 
 5406. Duty of County Auditor. 
 
 BANKS AND BANKERS. 
 
 5407. "Bank" and "bankers" defined. 
 
 SECTION 
 
 5408. Shares or capital of banks, incorporated 
 
 or unincorporated. 
 
 5409. Tax on real estate of bank. 
 
 5410. Names of stockholders and shares of 
 
 each. 
 
 5411. Return made by cashier, etc., to auditor. 
 
 5412. Auditor to fix value of bank shares or 
 
 property. 
 
 5413. When bank fails to make return. 
 
 5414. Penalty for making false return. 
 
 Corporation 
 returns. 
 
 Valuation 
 by county 
 auditor. 
 
 Apportion- 
 ment. 
 
 Duty of 
 
 county 
 
 auditor. 
 
 CORPORATIONS. 
 
 SEC. 544- The president, secretary, and principal ac- 
 counting officer of every incorporated company, except 
 banking or other corporations whose taxation is specifically 
 provided for, for whatever purpose they may Jiave been 
 created, whether incorporated by a law of this state or not, 
 shall list for taxation, verified by the oath of the person so 
 listing, all the personal property thereof, and all real estate 
 necessary to the daily operations of the company, moneys 
 and credits of such company or corporation within the 
 state, at the true value in money. (102 v. 60.) 
 
 SEC. 5405. Return shall be made to the several audi- 
 tors of the respective counties where such property ,is sit- 
 uated, together with a statement of the amount thereof 
 which is situated in each township, village, city, or taxing 
 district therein. Upon receiving such returns, the auditor 
 shall ascertain and determine the value of the property of 
 such companies, and deduct from the aggregate sum so 
 found of each, the value as assessed for taxation of any 
 real estate included in the return. The value of the prop- 
 erty of each of such companies, after so deducting the 
 value of all the real estate included in the return, shall be 
 apportioned by the auditor to such cities, villages, town- 
 ships, or taxing districts, pro rata, in proportion to the 
 value of the real estate and fixed property included in the 
 return, in each of such cities, villages, townships, or taxing 
 districts. The auditor shall place such apportioned valua- 
 tion on the tax duplicate and taxes shall be levied and col- 
 lected thereon at the same rate and in the same manner 
 that taxes are levied and collected on other personal prop- 
 erty in such township, village, city or taxing district. ( 102 
 v. 60.) 
 
 SEC. 5406. The auditor of each county, on or be- 
 fore the first Monday of May, annually, shall furnish the 
 president, secretary, principal accounting officer, or agent 
 54 
 
TAX LAWS OF OHIO. 
 
 as provided in the next two preceding sections, the neces- 
 sary blanks for the purpose of making such returns, but 
 neglect or failure on the part of the county auditor to fur- 
 nish such blanks shall not excuse such president, secretary, 
 accountant, or agent, from making the returns within the 
 time specified herein. If the county auditor to whom re- 
 turns are made is of the opinion that false or incorrect val- 
 uations have been made, that the property of the corpora- 
 tion or association has not been listed at its full value, or 
 that it has not been listed in the location where it properly 
 belongs, or if no return has been made to the county audi- 
 tor, he must have the property valued and assessed. This 
 section and the next preceding section shall not tax any 
 stock or interest held by the state in a joint stock company. 
 (R. S. Sec. 2744.) 
 
 55 
 
 BANKS AND BANKERS. 
 
 SEC. 5407. A company, association, or person, not in- 
 corporated under a law of this state or of the United 
 States, for banking purposes, who keeps an office or other 
 place of business, and engages in the business of lending 
 money, receiving money on deposit, buying and selling bul- 
 lion, bills of exchange, notes, bonds, stocks or other evi- 
 dences of indebtedness, with a view to profit, is a bank, or 
 banker, within the meaning of this chapter. (R. S. Sec. 
 
 2753.) 
 
 SEC. 5408. All the shares of the stockholders in an 
 incorporated bank or banking association, located in this 
 state, incorporated or organized under the laws of the state 
 or of the United States, and all the shares of the stock- 
 holders in an unincorporated bank, located in this state, the 
 capital stock of which is divided into shares held by the 
 owners of such bank, and the capital employed, or the prop- 
 erty representing it, in an unincorporated bank the capital 
 stock of which is not divided into shares, located in this 
 state, shall be listed at the true value in money, and taxed 
 only in the city, ward, or village where such bank is lo- 
 cated. (R. S. Sec. 2762.) 
 
 SEC. 5409. The real estate of a bank or banking asso- 
 ciation shall be taxed in the place where it is located, in 
 like manner as the real estate of persons is taxed. (R. S. 
 Sec. 2763.) 
 
 SEC. 5410. There shall be kept in the office at all 
 times where the business of such bank or banking associa- 
 tion is transacted, a full and correct list of the names and 
 residences of the stockholders therein, and the number of 
 shares held by each, which at all times during business 
 hours shall be open to the inspection of all officers who are 
 or may be authorized to list or assess the' value of such 
 shares for taxation. (R. S. Sec. 2764.) 
 
 ;;Bank" and 
 defined" 
 
 Shares or 
 capital of 
 
 | ra u t e d ncor ~ 
 
 
 Tax on real 
 estate of 
 
 Names of 
 
 *ffi]S 
 of each. 
 
TAX LAWS OF OHIO. 
 
 Return made 
 by cashier, 
 etc. , to 
 auditor. 
 
 SEC. 5411. The cashier of each incorporated bank, 
 and the cashier, manager or owner of each unincorporated 
 bank, shall return to the auditor of the county in which 
 such bank is located, between the first and second Mondays 
 of May, annually, a report in duplicate under oath, exhibit- 
 ing in detail, and under appropriate heads, the resources 
 and liabilities of such bank at the close of business on the 
 Wednesday next preceding the said second Monday, with a 
 full statement of the names and residences of the stock- 
 holders therein, the number of shares held by each and 
 the par value of each share, and of the amount of capital 
 employed by unincorporated banks, not divided into shares, 
 and name , residence and proportional interest of each 
 owner of such banks. (R. S. Sec. 2765.) 
 
 Auditor to 
 fix value of 
 bank shares 
 or property. 
 
 SEC. 5412. Upon receiving such report the county 
 auditor shall fix the total value of the shares of such banks, 
 and the value of the property representing the capital em- 
 ployed by unincorporated banks, the capital stock of which 
 is not divided into shares, each, according to their true 
 value in money, and deduct from the aggregate sum so 
 found, of each, the value of the real estate included in the 
 statement of resources as it stands on the duplicate. There- 
 upon he shall make and transmit to the annual state board 
 of equalization for banks a copy of the report so made by 
 the cashier, manager or owner with the valuation of such 
 shares or property representing capital employed as so 
 fixed by the auditor. (R. S. Sec. 2766.) 
 
 When bank 
 fails to 
 make return. 
 
 SEC. 5413. If a bank fails to make and furnish to the 
 county auditor the statement required, within the time 
 herein fixed, the auditor shall examine the books of the 
 bank; and also any officer or agent thereof under oath, 
 with such other persons as he deems proper, and makes 
 such statement. The auditor shall have like powers and 
 the probate judge of the county shall exercise like powers, 
 and perform like duties in aid of the auditor in the per- 
 formance of his duties under this section, as are authorized 
 by law in cases where the county auditor is informed, or 
 has reason to believe, that any person has failed to make a 
 return, or has made a false return for taxation. The state- 
 ment so made out by the auditor shall stand as the state- 
 ment required to be made by the cashier. (R. S. Sec. 
 
 2769.) 
 
 Penalty for 
 making false 
 return. 
 
 SEC. 5414. A bank officer who fail's to make out and 
 furnish to the county auditor the return required by section 
 fifty-four hundred and eleven, or wilfully makes a false 
 statement in such return, shall forfeit not more than one 
 hundred dollars together with the costs and other expenses 
 incurred by the auditor or other proper officer in obtain- 
 ing such statement. (R. S. Sec. 2769.) 
 

 TAX LAWS OF OHIO. 
 
 ASSESSMENT OF REAL ESTATE. 
 
 . 5548. Each county is made the unit for assessing 
 real estate for taxation purposes. The county auditor in 
 addition to his other duties, shall be the assessor for all the 
 real estate in his county for purposes of taxation, provided 
 that nothing herein shall affect the power conferred upon 
 the tax commission of Ohio in the matter of the valuation 
 and assessment of the property of any public utility. Upon 
 the taking effect of this act, on or before the second Mon- 
 day in April, 1917, and annually thereafter between the 
 first day of January and the first day of February, the 
 county auditor shall ascertain whether the real property in 
 each township, village, ward, or assessment district, as pro- 
 vided in section 3349 of the General Code, is assessed for 
 taxation at its true value in money, as the same then ap- 
 pears on the tax duplicate. If he finds that it is assessed at 
 its true value in money, in any such township, village, ward, 
 or assessment district, he shall, subject to the provisions 
 hereinafter made, enter such valuation upon the tax list and 
 duplicate for the current year. In such event and unless 
 he finds that such property is not assessed at its true value 
 in money, in each such division, such assessments shall con- 
 titute the valuation for taxation for the current year, sub- 
 ject to the provisions hereinafter made. Said county audi- 
 tor shall submit his findings concerning the valuation of 
 such real estate to the board of county commissioners of his 
 county, and said board shall, at a hearing fixed within not 
 less than ten nor more than twenty days thereafter, con- 
 firm, modify, or set aside the same by order entered on the 
 journal of said board. Notice of such hearing shall be 
 given by publication in a newspaper of general circulation 
 in the county. If by such order it is determined that the 
 real estate in any such subdivision is not on the duplicate 
 at its true value in money, then such county auditor shall 
 proceed to assess such real estate in such subdivision or 
 subdivisions. Such assessment shall also be made by him 
 in any such subdivision upon the filing of a petition there- 
 for with the county auditor signed by not less than twenty- 
 live freeholders in such subdivision, or by the board of 
 trustees in any such township, or by the council of any such 
 village. Such petition may be filed at any time after Jan- 
 uary first of any year, but not later than the fourth Mon- 
 day in April. 1917, and the first Monday in March annually 
 thereafter. The county auditor shall cause to be made the 
 necessary abstracts from books of his office, containing such 
 description of real estate in such subdivisions, together with 
 such plat-books and lists of transfers of title to land as the 
 county auditor deems necessary in the performance of his 
 duties in valuing such property for taxation. Such ab- 
 stracts, plat-books and lists, shall be in such form and de- 
 tail as the tax commisison of ( )hio may prescribe. The 
 
 57 
 
 County auditor 
 shall be 
 assessor of 
 real estate. 
 
 Action of 
 county com- 
 missioners on 
 finding of 
 county 
 auditors. 
 
 Assessment 
 upon pe- 
 tition. 
 
 Abstracts and 
 plat books. 
 
TAX LAWS OF OHIO. 
 
 Employment 
 of experts 
 by county 
 auditors. 
 
 County au- 
 ditor may 
 value any 
 part of real 
 estate when. 
 
 county auditor is empowered to appoint and employ such 
 expert assistants and clerks, or other employes, as he may 
 deem necessary to the performance of his duties as such 
 assessor; the amount to be expended in the payment of 
 their compensation, to be fixed and determined by the 
 county commissioners. If, in the opinion of the county 
 auditor, the board of county commissioners shall fail to pro- 
 vide a sufficient amount for their compensation, he may 
 make application to any judge of the common pleas court 
 of his county for an additional allowance, and the addi- 
 tional amount of compensation, allowed by such court, if 
 any, shall be duly certified to the board of county com- 
 missioners and the same shall be final. The salaries and 
 compensation of such employes shall be paid, upon the 
 warrant of the auditor, out of the general fund of the 
 county. Such experts and other employes, in addition to 
 their other duties, shall perform such services as the 
 county auditor may direct, in ascertaining such facts, 
 description, location, character, dimensions of buildings 
 and improvements, and such other circumstances reflect- 
 ing upon the value of such real estate, as will aid the 
 county auditor in fixing its true value in money. Said 
 county auditor may also, if he deems it necessary or ad- 
 visable, summon and examine any person under oath in 
 respect to any matter pertaining to the value of any real 
 property within the county. If, upon the taking effect of 
 this act there are not sufficient funds in the treasury of 
 any county to provide for the requirements of this section 
 for the year 1917, the county commissioners may borrow 
 the amount so required, and issue certificates of indebted- 
 ness therefor, payable not later than three years from the 
 date thereof, together with interest thereon, payable semi- 
 annually, at a rate not in excess of six per cent, per an- 
 num. 
 
 SEC. 5548-1. After the assessment has been made 
 by the county auditor of all the real estate in any sub- 
 division as herein provided, it shall thereafter be the duty 
 of such county auditor at any time to revalue and assess 
 any part of the real estate contained in such subdivision 
 where he finds that the same has changed in value, or is 
 not on the duplicate at its true value in money, and in 
 such case he shall determine the true value thereof in 
 money, as herein provided for assessing the entire prop- 
 erty in any such subdivision. In such case the county 
 auditor shall notify the owner of such real estate, or the 
 person in whose name the same stands charged on the 
 duplicate of his intention to reassess such real estate and 
 of the change in valuation thereof in such reassessment, 
 and in case the owner of such real estate is not satisfied 
 with such reassessment, the same shall be heard at the 
 next ensuing session of the county board of revision, and 
 such owner shall have the right to appeal therefrom to the 
 tax commission of Ohio as provided in other cases. 
 

 TAX LAWS OF OHIO. 
 
 Sections 5549, 5550, 5551 and 5552, relating to the 
 preparation of maps and plats, are still in force. See Gen- 
 eral Code. 
 
 Section 5553, relating to the procuring of an accurate 
 description of real estate, is still in force. See General 
 Code. 
 
 Sec. 5554- The county auditor, in all cases, from Assessment 
 the best sources of information within his reach, shall de- JSdfto"s ty 
 termine, as near as practicable, the true value of each how made - 
 separate tract and lot of real property in each and every 
 district, according to the rules prescribed by this chapter 
 for valuing real property. He shall note in his plat-book, 
 separately, the value of all dwelling houses, mills and 
 other buildings, which exceed one hundred dollars in 
 value, on any tract or plat of land not incorporated, or on 
 any land or lot of land included in a municipal corporation, 
 which shall be carried out as a part of the value of such 
 tract. He shall also enter therein the number of acres 
 of arable or plow land, meadow and pasture land and wood 
 nd uncultivated land, in each tract, as near as possible. 
 
 59 
 
 SEC. 5555. The county auditor shall ascertain from Mortgage 
 the owner or agent, the amount of the mortgage indebted- SuSy au- SS; 
 ness upon each tract and lot in any district. The blanks ditor shall 
 
 ,- i / 1 * t i ssccrtciin. 
 
 necessary for the purpose of this and the next two pre- 
 ceding sections shall be furnished by the county auditor, 
 and paid for by the county commissioners out of the 
 county treasury. 
 
 SEC. 5556. When an original survey, section, tract, platting of 
 or lot has become divided into such small parcels or frac- Jy^jnty" 
 tions, as to render the description of the several parts auditor. 
 thereof indefinite and doubtful, the county auditor when 
 appraising any such survey and section, tract, or lot, or 
 part thereof, so divided, shall cause the said section, or 
 such parts thereof as may be necessary, to be accurately 
 platted and laid out into such subdivisions, as the different 
 titles to the land therein may require, and number the said 
 fractions or subdivisions as fractions or subdivisions of , 
 said section, tract, or lot or part thereof, or such parts 
 thereof as may be subdivided, and deliver the plat so num- 
 bered to the recorder of the county who shall accurately 
 record it. From and after such record has been made, 
 the numbers so given to said subdivisions or fractions 
 shall be sufficient description of land so platted, num- 
 bered, and recorded, for all purposes of taxation and con- 
 veyancing. 
 
 Sections 5557, 5558 and 5559 are still in force. See 
 General Code. 
 
 SEC. 556- Each separate parcel of real property How land to 
 shall be valued at its true value in money, excluding the be valued - 
 
6o 
 
 TAX LAWS OF OHIO. 
 
 Deduction for 
 roads and 
 canals. 
 
 County 
 auditor may 
 examine 
 buildings 
 and struc- 
 tures. 
 
 Assessments 
 of new 
 additions. 
 
 value of the crops growing thereon. The price for which 
 such real property would sell at auction, or at forced sale, 
 shall not be taken as the criterion of the true value, and 
 where the fee of the soil of a tract, parcel or lot of land, 
 is in any person natural or artificial, and the right to min- 
 erals therein in another, it shall be valued and listed agree- 
 ably to such ownership in separate entries, specifying the 
 interest listed and be taxed to the parties owning different 
 interests, respectively. (R. S. Sec. 2792.) 
 
 SEC. 5561. The county auditor shall deduct from the 
 value of such tracts of land, as provided in the next pre- 
 ceding section, lying outside of municipal corporations, 
 the amount of land occupied and used by a canal or used 
 as a public highway, at the time of such assessment. 
 
 SEC. 5564. For the purpose of enabling the county 
 auditor to determine the value of buildings and other im- 
 provements, he may enter, by himself or deputy, with the 
 consent of the owner or occupant thereof, and fully ex- 
 amine all buildings and structures of every kind which 
 are by this title either liable to or exempt from taxation. 
 
 SEC. 5568. When any person lays out a village, or 
 city, or any addition thereto, or any subdivision of any 
 lot or tract of land, before the plat thereof is recorded, he 
 shall present it to the county auditor, who shall assess and 
 return the true valuation of each lot or parcel of land 
 described in such plat in like manner as new structures 
 are valued. Thereupon such lots or parcels shall be en- 
 tered on the tax list in lieu of the land included therein. 
 
 Return of 
 exempt real 
 estate. 
 
 County 
 auditor shall 
 correct errors 
 in real 
 estate dupli- 
 cate. 
 
 SEC. 5570. An assessor, at the time of making the 
 assessment of real property subject to taxation, shall en- 
 ter in a separate list pertinent descriptions of all burying 
 grounds, public school houses, houses used exclusively for 
 public worship, institutions of purely public charity, and 
 public buildings and property used exclusively for any 
 public purpose, with the lot or tract of land on which such 
 house, institution or public building is situated, and which 
 are exempt from taxation. He shall value such houses, 
 buildings, property, and lots and tracts of land at their 
 true value in money, in like manner as he is required to 
 value other real property, designating in each case the 
 township, city or village, and number of the school dis- 
 trict, or the name or designations of the schopl, religious 
 society, or institution to which each house, lot, or tract 
 belongs. If such property is held and used for other pub- 
 lic purposes, he shall state by whom or how it is held. 
 (R. S. Sec. 2799.) 
 
 SEC. 2588. The county auditor from time to time 
 shall correct any clerical errors which he discovers in the 
 tax list, in the name of the person charged with taxes, the 
 valuation, description or quantity of any tract, lot or par- 
 
TAX LAWS OF OHIO. 
 
 6l 
 
 eel of land or improvements thereon, minerals or 
 mineral rights therein, or in the valuation of any personal 
 property, or when property exempt from taxation ha> 
 been listed therein, and enter such corrections upon the 
 tax list and duplicate. 
 
 SKC. 5571. A county auditor, from time to time, Same, 
 shall correct any clerical errors which he may discover in 
 the name of the owner, in the valuation, description, or 
 quantity of any tract or lot contained in the list of real 
 property in his county. 
 
 SEC. 5573. If the county auditor discovers that any County 
 tract of land or any lot or part of either, has been omitted, !Jd' 
 he shall add it to the list of real property, with the name real estate, 
 of the owner, and ascertain the value thereof and place it 
 opposite such property. 
 
 In such case he shall add to the taxes of the current 
 year the simple taxes of each and every preceding year 
 in which the property has escaped taxation, not exceeding, 
 however, five years, unless in the meantime the property 
 hanged ownership, in which case only the taxes 
 chargeable since the last change of ownership shall be 
 added ; or the owner thereof, if he desires, may pay the 
 amount of such taxes into the county treasury, on the 
 order of tSu i auditor. 
 
 SEC. 5576. Such county auditor, if he ascertains that County 
 a mistake was made in the value of an improvement or correct Sis- 
 betterment of real property, or that the true value thereof takes in 
 was omitted, shall return the correct value, having first i V mp U r ovements. 
 given notice to the owner or agent thereof, of his intention 
 so to do. 
 
 SEC. 5577. Additions made by such auditor in con- Same, 
 formity to the provisions of the next two preceding sec- 
 tions shall be listed upon the grand duplicate of the county 
 and placed in the hands of the county treasurer for col- 
 lection. 
 
 Si:c. 2591. Whenever, after the second Monday of Deduction 
 April, and before the first day of October, in any year, it \l f v Q ? lu ' 
 is made to appear to the county auditor, bv the oath of the injured or 
 
 . J f < destroyed 
 
 owner, or one ot the owners, of a building or structure, property, 
 land, orchard, timber, ornamental trees or groves, or 
 tangible personal property, or by the affidavit of two dis- 
 interested persons, resident > of the township, city or vil- 
 lage in which the same is or was situated, that such build- 
 ing, structure, land, orchard, timber, ornamental trees or 
 groves, or tangible personal property is listed for taxation 
 for the current year, and has been destroyed or injured 
 by fire, flood, tornado, or otherwise, after the first Mon- 
 day of April of the current year, he shall investigate the 
 matter, and deduct from the valuation of the property of 
 
62 
 
 TAX LAWS OF OHIO. 
 
 the owner of such destroyed property, on the tax list for 
 the current year, an amount which, in his judgment, fairly 
 represents the extent of the injury or destruction; pro- 
 vided, however, that no such deduction shall be made in 
 the case of an injury to, or destruction of a building, 
 structure, land, orchard, timber, ornamental trees or 
 groves, resulting in damage of less than one hundred dol- 
 lars, nor shall any deduction be made for or on account of 
 any damage or loss which is covered by insurance, nor on 
 account of any sheep killed by dogs. The county auditor 
 shall certify the deductions made by him under the pro- 
 visions of this section to the county treasurer, who shall 
 correct tax list and duplicate in accordance therewith. 
 
 Annual list 
 of changes 
 in real 
 estate. 
 
 SEC. 5607. On or before the I5th day of August, an- 
 nually, the county auditor shall cause to be printed a list 
 showing all changes made in the assessment of any tract, 
 lot or parcel of real estate, or improvement thereon or 
 minerals or mineral rights therein, and shall cause a copy 
 of such list to be mailed to each owner whose assessment 
 has been changed, if known, and if -not, then to his agent, 
 if known. 
 
 Quadrennial 
 list of real 
 estate. 
 
 SEC. 5608. On or before the first day of September, 
 nineteen hundred and sixteen, and every fourth year there- 
 after, the county auditor shall cause to be printed separate 
 lists showing the assessment of all real estate in each 
 ward in municipal corporations divided into wards, and 
 in each township and municipal corporation not divided 
 into wards, in his county. Such lists shall be in such form 
 and shall contain in detail such information as the tax 
 commission of Ohio may prescribe. The county auditor 
 shall cause a copy thereof to be mailed to each owner of 
 real estate in the ward, township or municipal corpora- 
 tion, if known, and if not known, then to his agent, if 
 known. In such years the county auditor shall not print 
 and mail the lists provided for in the next preceding sec- 
 tion. 
 
 County 
 hoard of 
 revision. 
 
 Same; em- 
 ployes _ com- 
 pensation and 
 expenses. 
 
 BOARDS OF REVISION. 
 
 SEC. 5580. The county treasurer, county auditor and 
 the president of the board of county commissioners of 
 each county shall constitute a county board of revision. 
 
 SEC. 5585. The compensation of the experts, clerks 
 and other employes of the county boards of revision shall 
 be paid monthly upon -the certificate of the county audi- 
 tor or county board of revision, as the case may be. The 
 contingent expenses of the county auditor and county 
 board of revision, including postage, and express charges, 
 their actual and necessary traveling expenses and those of 
 their deputies, experts, clerks or employes on official busi- 
 ness outside of the county, when required by orders issued 
 
.' 
 
 
 TAX LAWS OF OHIO. 
 
 by the tax commission of Ohio, shall be allowed and paid 
 as other claims against the county. 
 
 SEC. 5587. County boards of revision shall, during the same; O f- 
 time fixed for their sessions keep their offices open during s'ervice^V 
 the business hours on each business day, and their experts, employes, 
 clerks and other employes shall, during their term of office, 
 or periods of service or employment, devote their entire 
 time to their respective duties; provided, however, that 
 county boards of revision may, with the approval of the 
 tax commission of Ohio, employ experts, clerks or other 
 employes with the understanding that they shall devote a 
 part only of their entire time to their respective employ- 
 ments. 
 
 SECTION 5589. The county commissioners shall fur- Same; office 
 
 i f ,i , 1 r 1 1 equipment 
 
 nish for the county board of revision in each county, and and supplies, 
 its experts, clerks and employes, suitable office rooms at 
 the county seat and shall furnish the county auditor for 
 his own office and for the county board of revision, all 
 maps, plats, stationery, blank forms, books, supplies, fur- 
 niture and other equipment necessary for the proper dis- 
 charge of its duties and for the preservation and safe- 
 keeping of its books, records and files. Provided, how- 
 ever, that the maps, plats, stationery, blank forms and 
 other supplies and equipment used by the county auditor 
 shall, as far as practicable, be used also by the county 
 board of revision. 
 
 SEC. 5592. Each county board of revision shall or- Same; rgani- 
 ganize annually, on the second Monday in June, by the meetings? 
 election of a chairman for the ensuing year^ The county 
 auditor shall be . the secretary of the board of revision. He 
 shall call the board together as often as necessary during 
 any year, and shall keep an accurate record of the pro- 
 ceedings of the board in a book to be kept for the purpose 
 and perform such other duties as may be incident to the 
 position. 
 
 SEC. 5594. Each county board of revision shall ap- same; tax 
 point such number of experts, clerks and employes as commission to 
 may, from time to time, be prescribed for it by the tax number of 
 commission of Ohio. Such experts, clerks and employes em P lo y es - 
 shall hold their employment for such time as may be pre- 
 scribed by the tax commission of Ohio. The compensa- 
 tion of such experts, clerks and employes shall be fixed 
 by the board of county commissioners. 
 
 SEC. 5595. A majority of a county board of revision Same; 
 shall constitute a quorum to hear and determine any com- quorum, 
 plaint, and any vacancy shall not impair the right of the 
 remaining members of such board to exercise all the pow- 
 ers thereof so long as a majority remains. 
 
TAX LAWS OF OHIO. 
 
 Same; may 
 call wit- 
 
 Same; shall 
 hear com- 
 plaints cur- 
 rent year 
 and pending 
 from preced- 
 ing year. 
 
 Same; may 
 investigate 
 all assess- 
 ments of 
 current year. 
 
 Shall give 
 notice of 
 increase. 
 
 SEC. 5596. The county board of revision shall in all 
 respects be governed by the laws respecting the valuation 
 of real and personal property and shall make no change 
 of any valuation except in accordance with such laws. 
 The county board of revision may call persons before it 
 and examine them under oath as to their own or other's 
 property, moneys, credits and investments to be placed on 
 the tax list and duplicate for taxation, or the value thereof. 
 If a person notified to appear before the board refuses or 
 neglects to appear at the time required, or appearing, re- 
 fuses to be sworn or answer any questions put to him by 
 the board or by its order, the chairman of the board shall 
 make complaint thereof, in writing, to the probate judge 
 of the county, who shall proceed against such person in 
 like manner as is provided for in the last subdivision of 
 chapter three, title one, part second, of the General Code. 
 
 SEC. 5597. It shall be the duty of the board of re- 
 vision to hear complaints relating to the assessment made 
 during the current year of both real and personal property 
 laid before it by the county auditor and it shall investigate 
 all such complaints and may increase or decrease any such 
 valuation or correct any assessment complained of, or it 
 may order a reassessment by the original assessing officer. 
 Such board of revision shall also hear and determine com- 
 plaints pending from the preceding year. 
 
 SEC. 5598. The county board of revision shall have 
 power to investigate all assessments on the tax list, with 
 respect to the amount of property listed as well as with 
 respect to the valuation at which the same is listed, in 
 which real or personal property has been assessed or listed 
 for taxation for the current year, but not assessments, ad- 
 ditions or corrections herafter made by the tax commis- 
 sion of Ohio. 
 
 SEC. 5599. The county board of revision shall not 
 increase any valuation, nor increase the listed amount 
 of any taxable property without giving notice to the per- 
 son in whose name the property affected thereby is listed, 
 and affording him an opportunity to be heard. Such no- 
 tice shall describe the real or personal property the tax 
 value of which is to be acted upon, by the description 
 thereof as carried on the tax list of the current year, and 
 shall state the name in which it is listed ; and shall be 
 served by delivering a copy thereof to the person or per- 
 sons interested, or by leaving a copy at the usual place 
 of residence or business of such pe'rson or persons, or by 
 sending the same by registered letter, mailed to the ad- 
 dress of such person or persons. If no such place of resi- 
 dence or business is found in the county, then such copies 
 shall be delivered or mailed to the agent in charge of such 
 property. If no such agent is found in the county, such 
 notice shall be served by advertisement thereof inserted 
 
once ii 
 
 TAX LAW'S OF OHIO. 
 
 once in a newspaper of general circulation in the county 
 in which the property is situated. Notices to the respec- 
 tive persons interested in different properties may he 
 united in one advertisement under the same general head- 
 ing. Notices served in accordance with any of the ahove 
 provisions shall 'he sufficient. 
 
 SKI . 5(101. The county board of revision shall not Decrease shall 
 decrease any valuation complained of nor reduce the listed without 'writ* 
 amount of any taxable property complained of, unless the J a ?{ on ppll ~ 
 party affected thereby, or his agent, makes and files with 
 the board a written application therefor, verified by oath 
 showing the facts upon which it is claimed such decrease 
 or reduction should be made. 
 
 SEC. 5602. The county board of revision shall cer- 
 tify its action to the county auditor, who shall correct the bTcertlfied 
 tax list and duplicate according to the deductions and ad- aud^tors ""^ 
 ditions ordered by the board in the manner provided by 
 law for making corrections thereof. If the tax duplicate 
 has been delivered to the county treasurer, the county au- 
 ditor shall certify such corrections to him and he shall en- 
 ter such corrections on his tax duplicate. 
 
 SMC. 5^03. The county board of revision shall take Full minutes 
 full minutes of all evidence given before the- board and 
 may cause the same to be taken in shorthand and ex- 
 tended in typewritten form. The secretary of the board 
 shall preserve in his office separate records of all minutes 
 and documentary evidence offered on each complaint. 
 
 SMC. 5604. When the county board of revision dis- Omissions 
 covers or has its attention called to the fact that, in a JSi 
 current year or in any year during the five years next pre- 
 ceding, any taxable land, building, structure, improvement, and reported, 
 minerals, mineral rights, personal property or other tax- 
 able property in the county, has escaped taxation or been 
 listed for taxation at less than its true value in money, the 
 board may investigate the same and report to the county 
 auditor all facts and information in its possession relating 
 to the same. The count}' auditor shall make such in- 
 quiries and corrections as he is authorized and required 
 by law to make in other cases in which real and personal 
 property has escaped taxation, or has been improperly 
 listed or valued for taxation. 
 
 SEC. 5605. On the second Monday of June, an- Examination 
 nually, the county auditor shall lay before the county 
 board of revision the statements and returns of personal 
 property received by him for the current year, and such 
 board shall forthwith proceed to examine and revise the 
 statements and returns of such property. If the board 
 finds any statement or return of personal property to be 
 erroneous, either in the 'amount of property, moneys, crecl- 
 
 T. i,. *5 
 
66 TAX LAWS OF OHIO. 
 
 its, investments in bonds, stocks, joint stock companies or 
 otherwise, listed in the name of any person, company, 
 firm, partnership, association or corporation, or in the valua- 
 tion of any item or items thereof, it shall correct such state- 
 ment or return, by listing thereon any omitted property 
 and giving to it, as well as to any property that has been 
 listed therein but which has been incorrectly valued, the 
 true value in money thereof, and by omitting therefrom 
 property improperly listed thereon. The county auditor 
 shall add to any such statement or return, any dog 
 omitted therefrom. On the first Monday of July, an- 
 nually, the county auditor shall lay before the county 
 board of revision the returns of his assessment of any 
 real property for the current year, and such board shall 
 forthwith proceed to revise the assessment and returns of 
 such real property. If the board finds that any tract, lot 
 or parcel of land or any buildings, structures or improve- 
 ments thereon, or any minerals therein, or rights thereto 
 have been improperly listed, either in the name of the 
 owner, the description or quantity thereof, or have been 
 incorrectly valued, or have been omitted and not yet val- 
 ued, it shall make the necessary corrections and shall give 
 to each such tract, lot or parcel of land, or any building, 
 structures or improvements thereon or any minerals 
 therein or rights thereto, incorrectly valued or omitted, 
 the true value in money thereof. The county auditor shall 
 not make up his tax list and duplicate, nor advertise as 
 provided in section 5606 of the General Code, until the 
 board of revision has completed its work under this sec- 
 tion and has returned to the auditor all the statements and 
 returns laid before it with the revisions and corrections 
 thereof, as made by it. 
 
 Notice of SEC. 5606. When the board of revision has com- 
 
 of m e p quaii? a - pleted its work of equalization and has transmitted the 
 'hren h w statements and returns to him, the county auditor shall 
 give notice, by advertisement in two newspapers, of op- 
 posite politics, published in and of general circulation, 
 throughout the county, that the tax statements and re- 
 turns for the current year have been revised and the val- 
 uations completed and are open for public inspection in 
 his office, and that complaints against any valuation or as- 
 sessment, except the valuations fixed and assess- 
 ments made by the tax commission of Ohio, will be heard 
 by the county board of revision, stating in the notice the 
 time and place of the meeting of such board. Such ad- 
 vertisements shall be inserted in a conspicuous place in 
 each such newspaper and be published daily for ten days 
 unless there be no daily newspaper published in and of 
 general circulation throughout such county, in which 
 event such advertisement shall be so published once each 
 week for two weeks. The county auditor, shall upon re- 
 quest, furnish to any person a certificate setting forth the 
 assessment and valuation of any tract, lot or pared of real 
 
TAX LAWS OF OHIO. 
 
 6 7 
 
 estate or any specific personal property, and mail tin- 
 same, when requested to do so, upon receipt of sufficient 
 postage. 
 
 SEC. 5609. Complaint against any valuation or as- when com- 
 sessment made within a current year, may be filed on or J5 e ai | e 1 d may 
 before the time limited for payment of taxes for the first who may 
 half year. Any taxpayer may file such complaint as to 
 the valuation or assessment of his own or another's prop- 
 erty, and the county commissioners, the prosecuting attor- 
 ney , county treasurer, or any board of township trustees, 
 any board of education, mayor or council of any mu- 
 nicipal corporation, in the county shall have the right to 
 file such complaint. The county auditor shall lay before 
 the county board of revision all complaints filed with him. 
 The determination of any such complaint shall relate back 
 to the date of such valuation or assessment, and liability 
 for taxes, and for any penalty for non-payment thereof 
 within the time required by law, shall be based upon the 
 valuation or assessment as finally determined. Each 
 complaint shall state the amount of over-valuation, or un- 
 der-valuation, or illegal valuation, complained of ; and the 
 treasurer may accept any amount tendered as taxes upon 
 property concerning which a complaint is then pending, 
 and if such tender is not accepted no penalty shall be as- 
 sessed because of the non-payment thereof. The accept- 
 ance of such tender, however, shall be without prejudice 
 to the claim for taxes upon the balance of the valuation or 
 assessment. A like tender may be made, with like effect, 
 in case of the pendency of any proceeding in court based 
 ,upon an alleged excessive or illegal valuation. 
 
 SEC. 5610. An appeal from the decision of a county Appeal from 
 board of revision may be taken to the tax commission of the decision 
 Ohio, within thirty days after the decision of such board, how h taken ar : 
 by the county auditor or any complain, or any person the 
 valuation of whose property is increased by the county 
 board of revision. Such appeal shall be taken by written 
 notice to that effect, filed with the tax commission, and 
 with the county auditor. Upon receipt of notice of ap- 
 peal, the county auditor shall notify all parties interested, 
 in the manner provided herein, and shall file proof of such 
 notice with the tax commission of Ohio. Such appeal 
 shall be heard in the county where the property is listed 
 for taxation, and the state tax commission shall cause one 
 or more of its examiners to be sent to such county, to 
 conduct such hearing, which shall be held not more than 
 thirty days from the notice of such appeal. Such exami- 
 ners shall report their findings thereon to the state tax com- 
 mission for its affirmation or rejection. 
 
 SEC. 5611. The tax commission of Ohio may hear same; how 
 the appeal on the record, minutes and evidence thus sub- heard - 
 mitted or may in its discretion make other investigations 
 
 LllC dp 
 
 mitted 
 
68 TAX LAWS OF OHIO. 
 
 with respect to the complaint. The commisison shall as- 
 certain and determine the true value in money of the 
 
 property complained of and certify its action to the county 
 auditor, who shall correct the tax list and duplicate in the 
 manner provided by law for making corrections thereon. 
 
TABLE SHOWING SECTIONS IN NUMERICAL ORDER, BY 
 
 PAGES. 
 
 Sections. 
 
 Pages. Sections. 
 
 Pages. 
 
 Sections. 
 
 Pages. Sections. 
 
 Pages. 
 
 174 
 
 21 
 
 5364 
 
 35 
 
 5399 
 
 49 5601 
 
 65 
 
 192 
 
 40 
 
 5365 
 
 35 
 
 5400 
 
 50 5602 
 
 65 
 
 2583 
 
 26 5366 
 
 36 
 
 5401 
 
 50 5603 
 
 65 
 
 2588 
 
 60 5366-1 
 
 37 
 
 5402 
 
 51 5604 
 
 65 
 
 2591 
 
 61 5367 
 
 37 
 
 5403 
 
 51 5605 
 
 65 
 
 2593 
 
 49 5368 
 
 37 
 
 5403-1 
 
 51 5606 
 
 66 
 
 3349 
 
 21 5369 
 
 38 
 
 5404 
 
 54 5607 
 
 62 
 
 3350 
 
 22 5370 
 
 38 
 
 5405 
 
 54 5608 
 
 62 
 
 3351 
 
 23 5371 
 
 39 
 
 . 5406 
 
 54 5609 
 
 67 
 
 3352 
 
 23 5371-1 
 
 39 
 
 5407 
 
 55 5610 
 
 67 
 
 3353 
 
 24 5371-2 
 
 39 
 
 5408 
 
 55 
 
 5611 
 
 67 
 
 3353-1 
 
 24 5371-3 
 
 39 
 
 5409 
 
 55 
 
 5612 
 
 27 
 
 3354 
 
 24 5371-4 
 
 39 
 
 5410 
 
 55 
 
 5613 
 
 27 
 
 3355 
 
 24 5371-5 
 
 39 
 
 ,5411 
 
 56 
 
 5614 
 
 28 
 
 3356 
 
 24 5372 
 
 40 
 
 5412 
 
 56 
 
 5615 
 
 28 
 
 3357 
 
 25 5372-1 
 
 40 
 
 5413 
 
 56 
 
 5616 
 
 17 
 
 3358 
 
 26 5372-2 
 
 41 
 
 5414 
 
 56 
 
 5622 
 
 28 
 
 3359 
 
 26 5372-3 
 
 41 
 
 5548 
 
 57 
 
 5623 
 
 17 
 
 3364 
 
 26 5372-4 
 
 41 
 
 5548-1 
 
 58 
 
 5624 
 
 17 
 
 5320 
 
 30 5373 
 
 41 
 
 5554 
 
 59 
 
 5624-1 
 
 18 
 
 5321 
 
 30 5374 
 
 42 
 
 5555 
 
 59 
 
 5624-2 
 
 18 
 
 5322 
 
 30 5374-1 
 
 42 
 
 5556 
 
 59 
 
 5624-3 
 
 18 
 
 5323 
 
 30 5375-1 
 
 42 
 
 5560 
 
 59 
 
 5624-4 
 
 18 
 
 5324 
 
 30 5375-3 
 
 43 
 
 5561 
 
 60 
 
 5624-5 
 
 19 
 
 5325 
 
 30 
 
 5375-4 
 
 43 
 
 5564 
 
 60 
 
 5624-7 
 
 19 
 
 5326 
 
 31 
 
 5376 
 
 44 
 
 5568 
 
 60 
 
 5624-8 
 
 19 
 
 5327 
 
 31 
 
 5377 
 
 44 
 
 5570 
 
 60 
 
 5624-9 
 
 19 
 
 5328 
 
 32 
 
 5378 
 
 44 
 
 5571 
 
 61 
 
 5624-10 
 
 19 
 
 5329 
 
 32 
 
 5379 
 
 44 
 
 5573 
 
 61 
 
 5624-11 
 
 20 
 
 5330 
 
 32 5380 
 
 45 
 
 5576 
 
 61 
 
 5624-12 
 
 20 
 
 5349 
 
 32 5381 
 
 45 
 
 5577 
 
 61 
 
 5624-13 
 
 28 
 
 5350 
 
 33 
 
 5382 
 
 45 
 
 5579 
 
 17 
 
 5624-14 
 
 29 
 
 5351 
 
 33 5383 
 
 45 
 
 5580 
 
 62 
 
 5624-15 
 
 29 
 
 5352 
 
 33 5384 
 
 46 
 
 5585 
 
 62 
 
 5897 
 
 52 
 
 5353 
 
 33 5385 
 
 46 
 
 5586 
 
 27 
 
 5898 
 
 52 
 
 5351-1 
 
 33 5386 
 
 46 
 
 5587 
 
 63 
 
 5899 
 
 52 
 
 5354 
 
 33 5387 
 
 46 
 
 5589 
 
 63 
 
 5902 
 
 52 
 
 5355 
 
 33 
 
 5388 
 
 47 
 
 5591 
 
 27 
 
 6081 
 
 53 
 
 5356 
 
 34 5389 
 
 47 
 
 5592 
 
 63 
 
 6082 
 
 53 
 
 5357 
 
 34 5390 
 
 47 
 
 5594 
 
 63 
 
 6083 
 
 53 
 
 5358 
 
 34 
 
 5391 
 
 47 
 
 5595 
 
 63 
 
 12924-6 
 
 20 
 
 5359 
 
 34 
 
 5392 
 
 48 
 
 5596 
 
 64 
 
 12924-7 
 
 20 
 
 6360 
 
 34 
 
 5393 
 
 48 
 
 5597 
 
 64 
 
 12924-8 
 
 20 
 
 5361 
 
 34 
 
 5395 
 
 48 
 
 5598 
 
 64 
 
 12924-9 
 
 21 
 
 5262 
 
 34 
 
 5397 
 
 49 
 
 5599 
 
 64 
 
 12924-10 
 
 21 
 
 5363 
 
 35 
 
 5398 
 
 49 
 
 5600 
 
 27 
 
 
 
 69 
 
INDEX. 
 
 Abstract of Personal Property PAGE 
 
 When to be made 27 
 
 Abstract of Real Property 
 
 When to be made 27 
 
 Additions and Subdivisions, New 
 
 Assessment of 60 
 
 Additions to Tax List 
 
 How valued 47 
 
 Appeals 
 
 Duties of county auditor 67 
 
 When and by whom same may be taken 67 
 
 When and where to be heard by Tax Commission 67 
 
 Assessment Districts 
 
 How created 22 
 
 Assessment of Real Estate 
 See also County Auditor. 
 
 Assessment of Real Estate 
 
 Annual list of changes in value, publication of 62 
 
 Auditor m,ay examine buildings 60 
 
 County auditor shall be assessor thereof 57 
 
 County auditor shall submit findings as to valuations to county commis- 
 sioners 57 
 
 Deduction for roads and canals 60 
 
 New additions 60 
 
 guadrennial list of real estate, publication of 62 
 
 ule for determining the value of land 59 
 
 Upon petition f 57 
 
 Value to be determined by county auditor, how 59 
 
 When pairt thereof may be assessed by county auditor 58 
 
 Assessors 
 
 Annual meeting of 37 
 
 Bond of 23 
 
 Compensation 26 
 
 Election, term and qualifications of 21 
 
 List of property owners to be returned to county auditors 48 
 
 Oath of 23 
 
 Removal of 24 
 
 Shall administer oaths .' 24 
 
 Shall list and value property 24 
 
 Vacancies, how filled 24 
 
 Time for completion of work, how fixed 26 
 
 Voluntary returns, duty as to 37 
 
 Assistant Assessors 
 
 Appointment of 22 
 
 Bond of 23 
 
 Compensation 21 
 
 May administer oath 27 
 
 Oath of 23 
 
 Removal of 24 
 
 Attorney General 
 
 Rules prescribed in conformity with opinion of, are binding 17 
 
 Banks 
 
 Bank and banker, defined 55 
 
 Failure to make return 56 
 
 List of depositors may not be demanded 29 
 
 Penalty for making false return 56 
 
 Return of, shall contain list of stockholders 55 
 
 70 
 

 
 INDEX. / I 
 
 PAGE 
 
 Return of, when to be made 56 
 
 Shares to be listed 55 
 
 Value of shares to be fixed by county auditor 50 
 
 Board of Revision 
 
 Action of to be certified to county auditors 65 
 
 Appointment of experts and clerks 63 
 
 Compensation of experts and clerks shall be fixed by County Commis- 
 sioners 63 
 
 Employes and compensation thereof 62 
 
 Expenses of 62 
 
 May call witnesses 64 
 
 May investigate all assessments for current year 64 
 
 Minutes shall be kept 65 
 
 Notice of completion of equalization, how given 66 
 
 Office equipment and supplies 63 
 
 Office hours 63 
 
 Omissions and under valuations shall be investigated and reported to 
 
 county auditors 65 
 
 Organization and meetings 63 
 
 Powers as to real estate 66 
 
 Power to examine and revise all returns for current year 65 
 
 Quorum 63 
 
 Shall give notice of increase 64 
 
 Shall hear complaints of current year and complaints pending from pre- 
 ceding years 64 
 
 Shall not make decrease except upon written application 65 
 
 Term of service of employes - 63 
 
 Who shall constitute 62 
 
 Bonds, Official 
 
 Assessor and assistant assessor 23 
 
 Buildings 
 
 Auditor may examine 60 
 
 Auditor shall correct mistake in value of 61 
 
 Building and Loan Companies 
 
 Lists of depositors may not be demanded 29 
 
 Canals 
 
 Value of to be deducted from lands 60 
 
 Cigarette 
 
 Compensation of informer 52 
 
 Dealers in, return of by assessors 52 
 
 Liquor tax laws to apply 52 
 
 Penalty for failure to make return 52 
 
 Civil Service 
 
 Certain employes exempt from 27 
 
 Clerk of Court 
 
 Annual statement to county auditor 41 
 
 Complaints 
 
 Effect of tender of taxes 67 
 
 May be made direct to Tax Commission, when 19-20 
 
 When and by whom same may be filled 67 
 
 Conferences of Assessment Officers 18 
 
 Consignee 
 
 When liable as a merchant 45 
 
 Conversion of Taxable Property Into Exempt Property 43 
 
 Correction of Errors 
 
 County auditor shall correct errors in real estate duplicate 60-61 
 
 County auditor shall correct mistake in value of building 61 
 
 County auditor shall add omitted real estate 61 
 
 Limited to 1910 and succeeding years 51 
 
 Correction of Return 
 
 Action of auditor upon false return or evasion of return 49 
 
 False statement cost and expenses 51 
 
 False statement duty of county auditor 50 
 
 Limitation of the power of county auditor. 49 
 
 Of person who was absent or sick 49 
 
 Omitted land?, addition of bv county auditors 49 
 
/2 INDEX. 
 
 Corporations PAGE 
 
 Property of. to be valued by county auditors 54 
 
 Return of, blanks to be furnished by county auditors 54 
 
 Returns to be made to the county auditors 54 
 
 County Auditor 
 
 See also assessment of real estate. 
 
 County Auditor 
 
 Assessor of real estate 57 
 
 Deduction for destroyed property, shall make 61 
 
 Employment of experts for assessment of real estate by 58 
 
 Expenses of 62 
 
 May assess part of real estate, when 58 
 
 Notice of completion of work of Board of Equalization shall be given by. 66 
 
 Plat of subdivision by 59 
 
 Returns of his assessment of real property for current year shall be laid 
 
 before Board of Revision 66 
 
 Returns of personal property shall be laid before Board of Revision by.. 65 
 
 Shall ascertain amount of mortgage indebtedness 59 
 
 Shall fix time for completion of work of assessor 26 
 
 Shall be chief supervising assessing officer 17 
 
 Shall submit finding as to valuations of commissioners 57 
 
 Statistics, shall make return of 25 
 
 Tax list and duplicate, when made 26 
 
 When duplicate shall be made up 66 
 
 Value of real estate to be determined by 59 
 
 Credits, Defined 31 
 
 Deceased Person 
 
 Property of, where listed 39 
 
 Depositors 
 
 Lists of, may not be demanded of banks 29 
 
 Destroyed Property- 
 Deduction for , 61 
 
 Dogs 
 
 Listing of 44 
 
 Duplicate 
 
 When made 26 
 
 Equalization 
 
 Additions and deductions to be made by county auditors 28 
 
 By Tax Commission, annually 27 
 
 Exemptions 
 
 Armories 33 
 
 Certain foreign corporations 40 
 
 Children's homes 33 
 
 County buildings 33 
 
 Fire engines 33 
 
 Friends and Dunkers 35 
 
 Graveyards, State or United States property 33 
 
 Infirmaries 33 
 
 Lands held by memorial associations 34 
 
 Lands occupied by prehistoric earthworks 35 
 
 Lands used as sites for monuments 34 
 
 Lodge property 35 
 
 Market houses and halls 34 
 
 Ohio stocks 40 
 
 One hundred dollars to each individual 34 
 
 School houses, churches and colleges 32 
 
 Soldiers' monuments 34 
 
 Stocks owned by county, township, etc 34 
 
 Return of real estate exempt from taxation 60 
 
 Waterworks 34 
 
 Forms 
 
 Tax Commission shall prescribe 18 
 
 Guardian, Etc. 
 
 Listing of property acquired after listing day 40 
 
INDEX. 73 
 
 Information PAGE 
 
 Interchange of between counties 29 
 
 Intoxicating Liquors 
 
 Dealers in, return of by assessors 53 
 
 Penalty for failure to make return 53 
 
 Statement to be made in return 53 
 
 Investment in Bonds 
 
 Defined 30 
 
 Investment in Stocks 
 
 Defined 30 
 
 Judicial Officers 
 
 Annual statement of, to county auditors 41 
 
 Land 
 
 Defined 30 
 
 Lands Under Lease 
 
 When taxable 32 
 
 Listing Day 37 
 
 Manufacturer 
 
 Defined 46 
 
 Manuf acturer 
 
 Commencing business after listing day 46 
 
 How property should be valued 46 
 
 Merchant 
 
 Defined 45 
 
 Merchant 
 
 Commencing business after listing day 46 
 
 Valuation of merchandise *45 
 
 Mortgage Indebtedness 
 
 Amount of, to be ascertained by county auditor 59 
 
 Moneys 
 
 Defined 31 
 
 Non-Taxable Securities 
 
 Conversion of other property into, to evade the payment of taxes 43 
 
 Indebtedness incurred in the purchase of . / 44 
 
 Moneys, credits and other personal property invested in, listing of 44 
 
 Oath 
 
 Assessor to administer 24 
 
 Form of oath to be made by assessor to his return 48 
 
 Person claiming to have no property must make oath thereto 44 
 
 Who may administer 27 
 
 Omitted Property 
 
 Auditor shall add omitted real estate 61 
 
 Auditor shall add omitted personal property 49 
 
 Pawn Broker 
 
 Listing by 41 
 
 Persons 
 
 Defined 30 
 
 Personal Property 
 
 Defined 30 
 
 Personal Tax 
 
 Defined 30 
 
 Personal Property Tax Returns 
 
 Distribution of blanks for 36 
 
 Duty of county auditor as to voluntary returns 36 
 
 Each property owner responsible for his own 36 
 
 How and in whose name property shall be listed 40 
 
 Listing by guardian, etc 40 
 
 Oath of person having no property 44 
 
 Oath of person listing 36 
 
 Persons moving into Ohio between April 1 and October 1 42 
 
 Property in transit 39 
 
74 INDEX. 
 
 PAGE 
 
 Residence in Ohio more than half-year 41 
 
 Rules for valuing personal property 47 
 
 Separate list of property listed on behalf of another. 41 
 
 Situs of property pertaining to a business 39 
 
 Situs of property of persons maintaining two or more dwellings 
 
 Situs when owner moves 39 
 
 Voluntary returns, duty of assessor as to 37 
 
 When and where property to be listed 37 
 
 Where personal property shall be listed 39 
 
 Who shall list 38 
 
 Wilful refusal to list or make oath 38 
 
 Penalty 
 
 Divulging information 20 
 
 Failure of the assessor to administer oath 24 
 
 Failure of assessor to list dogs 45 
 
 Failure to answer statistical questions 21 
 
 Failure of bank officer to make return or for wilfully making a false 
 
 return 56 
 
 Failure to make cigarette return 52 
 
 Failure to make liquor tax return 53 
 
 Failure of witnesses to appear 51 
 
 Neglect of assessor to return statistics 26 
 
 Neglect, refusal or evasion of duty 21 
 
 Refusal to return statistics 26 
 
 Wilful and fraudulent valuations 21 
 
 Petition Assessment of real estate upon 57 
 
 Political Activity Prohibited 20 
 
 Probate Judge Annual Statement to County Auditor 41 
 
 Property Subj ect to Taxation 32 
 
 Prosecuting Attorney 
 
 Legal advisor of county auditor and Board of Revision 29 
 
 . Notice of wilful violation of tax law to 28 
 
 Public Lands, when taxable 32 
 
 Public Records 
 
 Returns of personal property open to public inspection 27 
 
 Subj ect to examination by whom 28 
 
 Questions 
 
 Statistical 21 
 
 Tax return to contain certain 43 
 
 When word "None" shall be used in answering 42 
 
 Real Property, defined 30 
 
 Real Estate See assessment of real estate. 
 
 Re-Assessment 
 
 Tax Commission may order 18 
 
 Expenses of, how paid 19 
 
 How same shall be made 19 
 
 Records Open to public inspection 28 
 
 Refusal to list or make oath 38 
 
 Duty of auditor in case of 47 
 
 Duty of assessor in case of 47 
 
 On account of sickness or absence 48 
 
 Residence in Ohio more than six months 41 
 
 Roads Value to be deducted from lands 60 
 
 Rules 
 
 Tax Commission may prescribe 17 
 
 fax Commission may institute suit to enforce 18 
 
 Statistics 
 
 Assessors to make returns to county auditors 25 
 
 What statement shall contain 25 
 
 County auditor to make return to state board of agriculture 25 
 
 Situs of Personal Property for Taxation 37, 39 
 
 Property in transit 39 
 
 Property of deceased person 39 
 
INDEX. 
 
 Property of persons maintaining two or more dwellings. 
 
 Property pertaining to a business 
 
 When owner moves 
 
 Subpoena How obtained by county auditor 
 
 75 
 
 PAGE 
 . 39 
 
 . 39 
 . 39 
 . 59 
 
 19 
 
 Taxes Remission of by order of Tax Commission 
 
 Tax Commission 
 
 Entitled to be heard in court 19 
 
 Equalization by, annually 27 
 
 Decisions shall be binding 17 
 
 May call conferences of assessment officers 18 
 
 May institute proceedings to enforce rules 18 
 
 May institute proceedings to correct negligent administration of tax laws. 19 
 
 May order re-assessment 18 
 
 May prescribe duties of assessment officers 20 
 
 May remit taxes and penalties 19 
 
 Number of employes of Board of Revision, to be fixed by 63 
 
 Shall hear applications for exemptions 17 
 
 Shall prescribe forms . , 18 
 
 Shall prescribe rules and regulations 17 
 
 Shall supervise assessments 17 
 
 Shall fix term of service of employes of Board of Revision 63 
 
 Tax List When made 26 
 
 Tax Return Blanks See personal property tax returns. 
 
 Tax Return Blanks Shall contain certain items 44 
 
 Shall contain certain questions 43 
 
 Transient Trader Return of 46 
 
 Vacancies In office of assessor, how filled 
 
 Voluntary Returns See personal property tax return. 
 
 24 
 

M144128 
 
 Wry 
 
 THE UNIVERSITY OF CALIFORNIA LIBRARY