USA > Ohio > Ohio legislative history, 1913-1917 > Part 40
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Senate Bill No. 55- Mr. White (Sandusky), accepting provisions of Congress whereby the state may receive federal aid for post roads, and pledging an appropriation annually demanded by Congress to re- ceive federal funds apportioned to Ohio for highways. The act assents to provisions of the Act of Congress, approved July II, 1915, entitled "An Act to provide that the United States shall aid the states in the construction of rural post roads, and for other purposes." Effective June 28.
Senate Bill No. 56- Mr. Kennedy (Cuyahoga), provides that the state health body shall within 90 days after the approval of this act, appoint a state inspector of plumbing, said appointee to be a plumber of at least to years' experience. Provision is made for deputies. Public or private institutions are to be inspected, and au- thority is conferred upon inspectors to condemn unsanitary plumbing, but such authority shall not be exercised in municipalities or other political subdivisions wherein ordinances have been adopted to regulate plumbing. Effective June 29.
Senate Bill No. 57 - Mr. Kennedy (Cuyahoga). This act directs the State Industrial Commission to appoint two inspectors of power, piping, heating, and ventilation. Effective June 28.
Senate Bill No. 64- Mr. Miller (Licking), permits the sale of certain lands of the Ohio Canal between Newark and Hebron, Licking county. Effective July 3.
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Senate Bill No. 69-Mr. Wright (Cuyahoga), provides for addi- tional compensation for medical, nurse and hospital services, to be paid from the state industrial insurance fund. This is in addition to the usual compensation in unusual cases. Effective June 29.
Senate Bill No. 70- Mr. Miller (Crawford), provides that five years' practice in the state and the passing of an examination in another state shall suffice to admit an adplicant for a physician's license in Ohio to examination by the State Medical Board. Effective June 29.
Senate Bill No. 71- Mr. Lloyd (Franklin). An emergency act providing for the erection of a Coliseum on the state fair grounds to house the National Dairy Show. The structures shall cost $200,000. Effective upon approval by the Governor, February 15.
Senate Bill No. 76-Mr. Harding (Hamilton), providing that assembly halls of 500 capacity used for lodge or society purposes and banquets and ball rooms of 1,000 capacity may be placed on any floor of a fireproof building, and prohibiting skating rinks being placed above a garage or theatre stage. Effective June 29.
Senate Bill No. 78-Mr. Miller (Licking), requires osteopaths to be examined in diagnosis and surgery by the state Medical Board, and the granting of certificates for practice of osteopathy. Effective June 27.
Senate Bill No. 81 - Mr. Palmer (Summit), authorizes an addi- tional common pleas judge in Summit county. Effective July 3.
Senate Bill No. 82-Mr. Palmer (Summit). This act provides for an increase in the salaries of election board members in counties having cities of between 50,000 and 75,000 population to $1,200 per year and of clerks of such boards to $1,500 annually. Effective July 2.
Senate Bill No. 90- Mr. Miller (Licking). An act to establish a municipal court in Zanesville. Effective July 3.
Senate Bill No. 95 - Mr. Murrell (Clinton), permits municipal councils to lengthen from 10 to 20 years the time in which street im- provements may be paid in annual assessments. Effective June 27.
Senate Bill No. 99-Mr. Oberlin (Stark), provides that when two or more G. A. R. posts or Spanish-American War Veterans' camps are consolidated into one county commissioners may give the consoli- dated posts or camps the full $25 Memorial Day's allowance for each post or camp combined. Effective June 29.
Senate Bill No. 101-Mr. Wright (Cuyahoga), creates a state health commissioner and council of four members to replace the former
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state board and its secretary. The commissioner is made the admin- istration head of the state health department. Of the council appointed by the governor two shall be physicians; two members shall constitute a quorum; the Governor shall designate the chairman. The commis- sioner shall serve five years, and is appointed by the council, with the Governor's approval. The commissioner is empowered to detail an officer or employe to act as secretary and shall detail such other em- ployes as are needed for service. Ten dollars per day and expenses shall be allowed council members when in conference. The commis- sioner may be removed by the Governor, after a legal hearing. The council has power to make or amend sanitary regulations of general application in the State. No executive or administrative duties are given the council. Effective June 28.
Senate Bill No. 104- Mr. Jones (Franklin). This act authorizing the Governor to deed to the city of Columbus an easement in land on the State University campus for a contagious hospital site, the city to erect the structure. Effective June 28.
Senate Bill No. 107-Mr. Thomas (Wood), provides under rules of the State Board of Administration for parole of prisoners serving second and third terms in the state penitentiary. Prisoners held under conviction for treason or first degree murder are not included in the law's application. Effective June 29.
Senate Bill No. 109- Mr. Lloyd (Franklin), permits fraternal insurance associations to write family insurance protection. Effective June 28.
Senate Bill No. 110-Mr. Berry (Defiance), empowers the Gov- ernor to appoint a commission of three members to consist of a county surveyor, a farmer and a lawyer to codify, consolidate and clarify the ditch laws of the state, a final report to be made prior to January I, 1918. Effective June 27.
Senate Bill No. III - Mr. Shohl (Hamilton), repeals provisions of the law permitting the taking of depositions outside of the state in criminal cases. It is designed to prevent prisoners from escaping the state's jurisdiction. Effective June 28.
Senate Bill No. 115- Mr. Cunningham (Fairfield), authorizes the State Auditor to withhold the salaries of state officials who have be- come derelict in collecting what is due from outsiders in their depart- ments. Effective June 28.
Senate Bill No. 122-Mr. Miller (Licking), changing the time of issuing liquor licenses from the fourth Monday in November to the
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fourth Monday in May. The act also extends the time of 1917 licenses issued in November, 1917, to May 1918. Effective June 17.
Senate Bill No. 126-Mr. Benedict (Lucas), authorizing county commissioners to enlarge or repair tuberculosis hospitals. Passed primarily in the interest of Lucas county. Effective June 28.
Senate Bill No. 135 - Mr. Apple (Shelby). This act authorizes traction engines to ply on state highways, provided the wheels of the engines are free from road-destroying projections. Such engines must not have "teeth" on their wheels. Effective July 2.
Senate Bill No. 139- Mr. Wright (Cuyahoga), makes provision for the acceptance of the federal act for financial aid in vocational training and reorganizes the state educational board. The act creates a state board, consisting of the superintendent of Public Instruction and six appointive members. Not more than three of them shall be of the same political party. The members shall be of recognized ability and standing in the trades, business, professions and industry of the state, the board to select one of its members to serve as president. The Superintendent of Public Instruction shall be secretary. Board members receive no compensation beyond actual expenses incurred while serving. The board is given full authority in formulating plans for vocational training. Effective June 28.
Senate Bill No. 155- Mr. Lloyd (Franklin), changing the name of Otterbein University of Ohio to Otterbein College. Effective June 29.
Senate Bill No. 156-Mr. Lloyd (Franklin). This act amends Sections 9935 and 9937 of the General Code and authorizes college board trustees to increase the number of their local members. Effective June 28.
Senate Bill No. 162-Mr. Agnew (Cuyahoga), permits private corporations to acquire their own stock. Effective June 28.
Senate Bill No. 166- Mr. Agnew (Cuyahoga), provides that hold- ers of common stock in a corporation which increases its stock shall have the right to subscribe for the new stock in such proportion as their respective shares bear to the whole number of shares before the in- crease at the price fixed by the board of directors. Effective June 29.
Senate Bill No. 167- Mr. Cunningham (Fairfield). This act pro- vides for the inspection of oil and gas wells in oil and coal townships and for an appeal from an inspector's orders to the state Public Utilities Commission. The act provides that any person who knowingly uses for
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illuminating purposes in a mine any oil or paraffin wax, fish oil or any other illuminant other than that provided in section 974 of the General Code, except with the consent of the chief inspector of mines, shall upon conviction be fined not less than $5.00 or more than $10.00, or be imprisoned from five to ten days, or both. Effective June 29.
Senate Bill No. 176- Mr. Gilmore (Preble). This act permits interurban railways to abandon their tracks under certain conditions approved by the State Public Utilities Commission. Effective June 28.
Senate Bill No. 177- Mr. Agnew (Cuyahoga), for the Joint Com- mittee on Taxation. This bill was devised after much labor by a committee from the House and the Senate, public hearings being held for several days during which tax experts, business men and others presented their views. The bill was a sequel to the Supreme Court's decree declaring the Parrett-Whittemore tax law of the Willis adminis- tration unconstitutional. The decree practically knocked out the "tax- ing machinery" of the state.
The new measure was designed to provide taxing machinery in order that the 1917 assessments and taxes might be properly returned. The measure makes county auditors the chief taxing officers of counties and created boards of revision composed of elective officials, and car- ried an emergency clause, making the full measure operative as soon as it was signed by the Governor, who accepted the measure as "the best available on such short notice." The measure-framers were guided by two lawyers of opposite political faith and is non-partisan in its make up.
Provision is made that on or before the first Monday in August annually, the county auditor shall compile in proper form lists of per- sons, firms, associations, partnerships, and associations in whose names personal or realty have been listed in townships, city, village, special district, or separate school district. On or before the first Monday in September annually the auditor shall correct such lists in accordance with deductions or additions ordered by the Tax Commission of Ohio, and by the county board of revision, and shall certify on the first day of October the same to the county treasurer. Such copies shall con- stitute the auditor's tax list and treasurer's duplicate of realty and per- sonal property for the current year.
When satisfied of omissions, the auditor shall charge against re- turns omissions of taxes for preceding years, but not to exceed five years unless there has been a change in ownership of lands. In such cases only taxes chargeable since the last change of ownership shall be charged.
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The listing of personal property, moneys, credits, investments in bonds and joint stock companies, except the stock in trade of transient persons, shall be made between the second Monday of April and the first Monday in June annually. The listing and valuation shall be made as of the day preceding the second Monday of April annually. Listed valuations shall be made with respect to ownership on said date and in the place where then taxable. This does not prevail as to the return of resources and liabilities of incorporated and unincorporated banks, nor in case where property is required to be returned for taxation, or to be valued, by the State Tax Commission, nor in any case where the liability of any person or of any property for taxation is required to be originally determined by the state commission.
Assessors annually on the first Monday of May, shall meet in the county auditor's office, notice having been given them five days prior ; the auditor shall meet with the assessors and instruct them as to their duties. He may call the assessors before him any time there- after for additional instructions; blanks required shall be furnished by him. Assessors shall examine tax lists returned under Section 5365 of the General Code, ascertaining omissions ; where returns have not been made, assessors shall list them at their true value; returns on property improperly valued shall be corrected. Assessors shall return all lists taken by them to the auditor on or before the first Monday in June.
Each person listing property shall make oath or affirmation to all statements, and when any person shall fail to make proper returns within the legal period, or shall refuse to take oath or affirmation, or shall wilfully omit complete returns, or shall fail to give true values, or shall refuse to answer all questions propounded in listing blanks, the county auditor shall cause returns to be listed for taxation. He shall add the penalty provided in Section 5398 of the General Code. In case of false swearing, he shall certify the facts to the prosecuting attorney, who shall proceed as in other cases of perjury. Property, personal and real and all credits, moneys, etc., of the estates of de- ceased persons shall be listed by executors or administrators from the place where the deceased resided at the time of death. Property in- volved in business shall be listed from the point where such business is domiciled ; provided the property involved is not in more than one place ; then it shall be listed and assessed in townships, cities or villages in which the business is conducted.
The State Tax Commission shall have printed on blanks questions intended to disclose all property subject to taxation. Dates and amounts of inventories by merchants and manufacturers within the year preceding the day preceding the second Monday in April. The number
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of months engaged in business in such year must be disclosed; value of raw materials, of those in process of manufacture, all finished arti- eles, tools, machinery, etc., leased, name of the lessor, average monthly value of stock, money in bank subject to check, certificates of deposit, investments in buildings and loan companies, whether in stocks or de- posits, credits owing to persons covered by liens, book accounts, and obligations, not secured, together with the cash value of all claims se- cured or unsecured ; total of actual debts, mortgages on realty, name and address of the mortgage holder; and total per value of all stock owned or held by the person listing in corporations not organized under Ohio laws. Non-taxable stocks must be reported, if bought within the year. Addresses of minors must be reported, if they own property subject to taxation. Names and addresses of guardians, custodians or administrators for such minors must be reported. The State Tax Commission may also require a statement of realty owned by such persons. No returns shall be accepted by the auditor or assessors until full disclosures are given.
On or before the first Monday in June annually, assessors shall deliver to the auditor all statements and returns for property, with lists of owners in detail on forms provided by the state tax commission. The auditor shall place on file all statements of returns revised by the county board of revision. Such returns shall be preserved for five years. The auditor shall record returns from townships, noting separately all buildings worth over $100. Acres of arable, wood and cultivated land. Obligations on such shall be reported; where there are errors in surveys or plots the auditor shall cause corrected plats to be made. Land occupied by a canal or public highway shall not be assessed, if outside of a municipal corporation. The auditor or his deputies may enter any structure to determine its value.
Civil service regulations do not apply to assessors and others em- ployed under the act.
On or before August 15 annually, the auditor shall publish a list of all assessment changes made on lands and mail notice of the same to persons or owners affected by changes.
If required, annually the auditor shall transmit to the State Tax Commission an abstract of realty and personal property. Any expense incurred by the state commission, with respect to assessments of prop- erty, shall be paid by county treasurers in the counties concerned; charges shall be made to proper districts.
Assistant assessors are provided for in the event the regular ones can not complete their work; assistants shall have all the powers and qualifications of elected assessors, assistants to be approved by the
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auditor and bonded. Assessors may review returns of assistants and revise and correct them. Bonds given by assessors and their assistants shall be formulated by the Attorney General and approved by the prose- cuting attorney, the approval of the auditor to security furnished being necessary. Bonds of assessors shall be $1,000; those of assistants, $500; assessors and assistants must take an oath to properly perform the duties imposed; each member of a county revision board shall also take an oath.
Compensation for assessors shall be paid out of the county treasury ; it shall be $4.00 per day for each full 8-hour day of actual service ; as- sistants receive the same compensation. Warrants for such compensa- tion shall be drawn by the county auditor, who shall fix a time and place for completing work, no compensation to be allowed thereafter, unless for good cause.
To facilitate the listing of property, each person required to re- turn values, shall make a full report under oath to the auditor by the second Monday in April, or within 15 days thereafter, the same to be made on blanks designated by the State Tax Commission. Such blanks may be mailed by the auditor prior to the second Monday in April to persons required to list property. These "mail returns" must be complete and oath to this effect may be administered by an assessor, his assistants, county auditor or deputies, mayor, justice of the peace, mayor, township clerk, or a notary, and shall be mailed or delivered in person to the auditor before the first day of May. Persons failing to comply with this provision of the measure, are not entitled to ex- emptions under Section 5360 of the General Code. The auditor must examine all such returns; where there is belief incorrect data is given, an assessor shall call upon the person whose returns are questioned and from actual view make a new listing.
No compensation shall be allowed assessors or their assistants for administering oaths to persons making returns; except an allowance of ten cents for each person so sworn prior to May I. This provision for compensation shall not apply to public utilities, banks and bankers, or corporations. When any person maintains two or more dwellings, he shall list from the domicile where he or his family resides for the greater part of the year preceding the second Monday in April.
Each county is a unit for assessing real estate. On or before the second Monday in April annually between January I and February I, the auditor shall ascertain whether the real property in his county is assessed at its true value. Values so ascertained, shall be entered upon tax lists and duplicates made for the current year. His findings shall go to the county commissioners who shall, at a hearing, within not less
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nor more than twenty days, confirm, modify, or set aside the returns ; notice of such hearing shall be published in a newspaper; if such a hearing develops that realty is not on the duplicate at its true value, the auditor shall levy a corrected assessment. Such a re-assessment may be made by him upon petition of 25 freeholders, or by the trustees in any township, or by a village council; such petition may be filed within any township or village council any time after January I and before the first Monday in March annually.
The auditor is empowered to provide abstracts, plats and employ experts in his office, or other employes needed; the amount to be ex- pended to be determined by the county commissioners ; if. in the auditor's opinion, the commissioners fail to allow him sufficient funds, he may appeal to the Judge of the Common Pleas Court for additional funds.
The auditor may summon any person under oath to obtain informa- tion pertaining to assessments. Commissioners are empowered to bor- row money needed if a sufficient sum be not available to meet the auditor's requirements, certificates of indebtedness to run not over three years at six per cent, being authorized to cover such amount as may be borrowed.
Changes in assessments, or reassessments are permitted, the auditor notifying persons or others affected of his intentions; dissatisfied owners may present their protests at the next ensuing session of the county board of revision, and an appeal therefrom may be made to the State Tax Commission.
The county board of revision membership is that of the auditor, county treasurer, and president of the county commissioners. County revision boards, during the time fixed for their sessions, shall keep their offices open for business; employes must devote their entire time to the service required; but, with the approval of the State Tax Com- mission, experts may be employed with the understanding they devote a part of their time to the revision board work. Each revision board shall organize annually on the second Monday in June by electing a chairman; the auditor shall be secretary ; the board may be called into session as often as is necessary and proper records must be kept; a majority of the board shall constitute a quorum and any vacancy shall not jeopardize the right of the remaining members to powers delegated to each member ; no change except as provided by law, shall be made ; persons may be summoned before the board; the chairman of the board, in the event any person refuses or neglects to appear, may certify the fact to the Probate Judge, who shall proceed against the offender in like manner as is provided for in the last subdivision of chapter three, title one, part second, the General Code. The board must hear all com-
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plaints made by the auditor; it shall have power to investigate all assessments, but this provision does not apply to assessments, additions or corrections made by the State Tax Commission; no increase in listed values shall be made by the board without giving the person concerned a chance to be heard, notifying him by mail or through newspaper notices ; no decrease shall be made unless asked for in proper form and requests substantiated by facts.
On the second Monday in June annually the auditor shall place before the board of revision all returns and other data of personal prop- erty received by him for the current year, and the board shall proceed to examine the returns; imperfect returns may be corrected; any dog omitted shall be included. On the first Monday in July, annually the auditor shall give the revision board proper data and assessments for the current year; any corrections found necessary may be made; the auditor shall not make up his tax list and duplicate, nor advertise as provided for in Section 5606 of the General Code, until the revision board has completed its work under this section. Complaints may be made on or before the time limit for tax payments for the first half of the year ; complaint may be made by the county commissioners, proceuting attorney, county treasurer, or any township board of trustees, board of education, mayor or council, or any person in his own behalf or that of another. The auditor shall present such complaints to the revision board; the treasurer may accept any amount of taxes tendered when a complaint is pending and no penalty shall be assessed because of non- payment. The acceptance of such tender shall be without prejudice for greater payments. An appeal may be taken from the revision board to the State Tax Commission within 30 days by the auditor or any complainant, a written notice of such an appeal being filed with the board and auditor. When reassessments are ordered, the auditor must make them. In personal property cases the auditor may make such reassessments as are ordered by revising and correcting returns on file without exacting new statements of persons affected. Employes, ex- perts . and other authorized persons representing the auditor, county board or State Tax Commission shall have free and full access to public records, including those in offices of justices of the peace. Nothing in the act shall be construed as authorizing such employes or experts to examine records in any state or national bank, nor to demand lists of depositors, stock depositors, members or others who transact business in or with such institutions. This restriction applies to any financial institution which is subject to official inspection under state and federal laws.
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