Virginia Argus. [volume] (Richmond, Va.) 1796-1816, 1804-04-25
E%fracf 81 a iazv passed
at CHilAcofAe, &tale Of OAio, Fe5ruary ls,
WasbmSfo" CITY, February %. 1904.

-'''NN u (f'AO1 LCO INNlH q,
1904.
Sec. l. BRh e,,acfed IN the General No.
se0i5ly2fthe STATE fOhio, / hat all lands the
property of individuals within this state,
shall be chargeable for the state expenses
10 be levied and collected in such manner
a"d proportion as herein after direcled.
Soc ,, .ZRa ne II further enacted, That
land shall be rated and classed In the man.
ner t.l!owing, .hal isto say; first, second
and third rates. and the rule to be obsery.
ed IN CHASING OF lard shall be as follows;
when a grss.ter part of a tract shall be SUI
penors III quality TO second rate land It
shall De deuominaled first, when great
e. part OF a uacl shall be inferior to first
rae and superior to third rate it Shall be
den"imnated second rate, and when great
CT part OF tract shall be inferior to Sc
cond 1t shall be denominated third rate
land, taking into view the situation and
surface OF the earth as well as the cuaIifv
oil the soil. First rate land shall be taxed
at seventy cents, second rate at fifiy cents
and Ihnd rate at twenty six cents, and il
IS hereby made the duty of every resident
proprietor owning land chargeable as a.
ioresaid, on the fifteenth day of April an.
nually, when thereto required by the list
ers OF The respective townships 20 give
an accurate list of such land In wiring.
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, rappe,
township, section and county, if known
and whether holden either by patent, deed,
entry or other evidence of clam.
Sec. 5. ind be 1t further enacted, That
all persons not residing within this state
and 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 their AGENTS
IN the form aforesaid with the clerk, 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, and it shall be the duty of each
clerk OF the court Of common pleas to
make ont Two alphabetical lists of an lands
so entered with h'm, one whereofbe shall
retain in his own possession, together
with thc original entry, the other shall be
ny him delivered with geOe..l alpha
betlcal list of all returns to him made by
the several township listers within the
county TO tho commissioners of the coun-
ty by the second Monday in June annu.
ally.
Sec. 9. A7d be IL further enacted, That
1t 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 maybe made the
treasurer shall give his receipt, which re-
ceipt the collectors shall deliver to the
auditor upon the deiiverywhcreofhe shall
give his receipt for the same to the coi-
lector and which shall be voucher Of
the payment so made. and IL any collector
shall not have paid or shall have not deli
vered the ircasurer's receipt as aforesaid,
tic auditor IN hereby required within