Virginia Argus. [volume] (Richmond, Va.) 1796-1816, 1804-04-11
Exfracf Of a larO passed
az CtiEcethe, State Qf Ohio, February Is,


seni6ty2fthe STATE IF ohio, That all lands the
property of individuals within this state,
shall! BE chargeable for the state expenses
TO be levied and collected in such manner
and proportion as herein after dire6led.
Sec. 2. Ind be IL ftrther enacted, That
land shall be rated and classed in the man
ner following, that is to say; first, second
and third rates, and the rui. to be obscrv-
ed IN chasing OF land shall be as follows;
when greater part of a tract shalibe su-
perior in quality to second rate land it
shall be demo minated FIRST, when great
Ell part of tract shall be Inferior 10 first
rate and superior to third rate it shall be
denominaieds second rate, andwhen great
err part of tract shall be inferior to Sc
cond it Shall be dennminated third rate
land, taking into view the situation and
surface OF the earth as we'll as the quality
olthe soil. First rate land shall DE taxed
at seventy cents, second rate 81 ify cents
and third rate AT twenty six cents. and it
Is hereby made the duty OF every resident
proprietor owning land chargeaoc as a.
iofesaid. on the fifteenth day of April am
nually. when thereto required by the list
ers OF the respective townships 10 give
an accurate list of such land in writing,
and such resident proprietor or proprie-
tors shall list all and every tract of land
ne, she or obey Claim within this state,
specifying the quality, quantity, range,
township, section and county, if known
and whether holden either By patent, deed,
entry or other evidence Of claim.
Sec. S. .dHd be Il further enacted, That
al persons not residing within this state
and holding lands within tie same except
lands lying between the Scoto and little
Miami rivers called the Virginia military
lands shall have the same entered for tax.
alton either by themselves or their agents
IN the form aforesaid with the clerks of
the court OF common pleas in and for the
county within which the same shall be ST.
tuate, on or before the first Monday Of
June next, audit shall be the duty OF each
clerk OF the court of common pleas to
make out two alphabetical lists o all lands
so catered with him, one whereofhe shall
retain IN his own possession, together
with the original entry, the other shall be
by him delivered with a general alpha
oeticai list OF all returns to him made by
the several township listers within the
county 10 the commissioners of the coun-
ty by the second Monday in June annu-
ally
Sec. 9. .dnd be h further enacted. That
it shall be the duty of each collector, by
the third Tuesday of December annually,
TO pay into the treasury of this state the
full amount of all taxes contained in his
duplicate and not transmitted to the audi
tor in their schedules, Of WHICH payment
or such part thereof as may +; made the
treasurer shall give his receipt, which re-
celpt the collectors shall deliver to the
auditor, upon the delivery whereofhe shall
give his receipt for the same to the col.
lector and which shall be voucher of
the payment so made. and If any collie or
shall not have paid or shall have not deli
Vered the treusurer's receipt as aforesaid.
the auditor is hereby required within
fifteen days to make out An account Of
the sum due from each dclinuuent col
leclOr and transmit said account TO the
clerk Of the court of common pleas Of the
proper county, whose duty it shall be to
issue summons to the coroner, COM
mandlng him TO notify the collision and
his securities TO appear at the succeeding.
term OF the court and shcw cause, If any,
why judgment should not be rendered
the court Of common pleas are hereby re-
CURED to enter Judgment against such
collector and his securities on the return
OF the said summons, the same having
been served by leaving copy thereof al
the usual place of abode of such collector
and his securities, for the amount of the
account by the auditor transmitted and
ten per centum damages on such sum
unless such collector OF his securities
shall produce the auditors receipt Of The
payment Of the account aforesaid, then
IN such case the court shall dismiss the
suit upon the collector or his securities
paying reasonable costs, and in case iudp.
ment shall be rendered, the clerk shall
issue execution thereon in due form Of
law, direcled 10 the coroner returnable in
thirty DAYS. and the coroner when he shall
have cUilcctcd the amount of execution
or such part thereof IS may be, he shall
within twenty days, pay the sum SO col.
Itcted, INTO the treasury Of this state, Of
which payment the treasurer shall civ.