Virginia Argus. [volume] (Richmond, Va.) 1796-1816, 1804-04-21
Extract Of q Ia ;ed
az ChiIlicothe, Sac of OL

1 .Tc
Seni0Iy efthe STATE If OHIO, That all lands the
property OF individuals within this state,
shall be chargeabe for The state expenses
TO be levied and collected in such manner
and proportion as herein after direGted.
Sec. 3. lad DC ie further enacted, That
land shall be rated ADD classed in the man
ner following. that is to say; first, second
and third rates, and the rule TO be obsery.
ed IN chasing OF land shall be as follows:
when greater part OF tract shall be SUI.
perior in quality TO second rate land it
shall be denomnated first, when a great
err part OF 4 tract shall be inferior to first
rate and superior TO third rate ii shall be
denominatedsecond rate, and when great
er part OF tract shall he inferior to Sc
cond 1t shall be denomratcd third rate
land, taking into view the situation and
surface Of the earth as we'll as the quality
oil the soil. First rate land shall be taxed
at seventy cents, second rate at fifty cents
and thIrd rate at twenty six cents, and it
IS hereby made the duty orevery resident
proprietor owning land chargeable as a.
: toresaid, on the fifteenth day of April am.
nualiv, when thereto required by the list
ers of the respective townships To give
an accurate lst of such land in writirp.
and such resident proprietor or proprie-
tors shall list all and every tract Of land
he, she or they 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. 5. Ind BE- it <irrher enacted. That
all persons not residing within this state
ana holding lands within the same except
| lands lying between the Scioto and little
Miami rivers called the Virginia military
lands shall have the same entered for tax
alton either by themselves or thcir agents
In the form aforesaid with the clerks of
the court OF common pleas in and Tor the
county within which the same shall be ST.
tuate, on or before the first Monday of
June next, and it shall be the duty of each
clerk OF the court of common pleas to
make out two alphabetical lists all lands
so entered with him, one whereofhe shall
| retain in his own possession, ,opetber
| with The original entry, the other shaIhe
by him delivered with . general alpha
oeticai list OF all returns 10 him made by
the several township listers within the
county to the commissioners OF the coun-
ty by the second Monday in June annu.
ally.
Sec. Q. ,Hpd he il further enacted, Tha,
Il shat! be the duy Of each collector, bv
the thrd Tuesday OF December annually,
70 pay INTO the treasury Of this state The
iuii amount OF all taxes contained in his
. duplicate end not transmitted 10 the audi
, ,or in their schedules, Of which payment
( or such part thereof as nav be made the
treasurer shall give his recent, which re
ceipt the collectors shall deliver to the
auditor, upon the delivery whereorhe shall
/ give his receipt for the same to The col
! iector and which shall be "a voucher of
! The payment SO made, and if any collector
shall not have paid or shall have not deli
! Vered the treasurer's receipt as aforesaid,
the auditor IS hereby required within
fifteen days TO make out an account OF
the sum due from each delnoucnt col
| lecior and transmit said account TO the
| clerk of the court Of common pleas orthe
| proper county, whose duty It shall be 10
! issue summons TO the coroner, COM
! handing him 10 notify the collector and
! his securities to appear at the succeeding
/ term OF the court and shew cause, &c any.
why Judgment should not be rendered
against him at The suit Of The auditor, and
! the court of common pleas are hereby re-
CURED to enter judgment against such
collector and his securities on the return
| et the said summons, the same having
been served by leaving a copy thereof at
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 or 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 iudg-
meat shall be rendered, the clerk shall
issue execution thereon in due form OF
/ law, directed 10 the coroner returnable in
thirty days, and the coroner when he shall
have collected the amount of execution
or such part thereof as may be, he shall
within twenty days, pay the sum so COL
lectcd, into the treasury OF this state, of
which payment the treasurer shall Give
his receipt, which recent the esrone,.