Virginia Argus. [volume] (Richmond, Va.) 1796-1816, 1804-04-18
Extract Of a ka7v passed

1904.
Sec. |. BEH enacted 81 the General Is
sen'6iyo fthe STATE ofOhio, That all lands the
property of individuals within this state,
shall be chargeable Cor the state expenses
to be levied and collected in such manner
and proportion as herein after directed.
Sec. 3. Ind be it further enacted, That
land shall! be rated and classed in the man
ner following, that is to say; first, second
and third rates, and the rule to be observ.
ed in CHASING of land shall be as follows
when greater part of a tract shall be SUI.
perior in quality TO SECOND rate land it
shall be denominated first, when a great
er part of a tract shall be inferior 10 first
rate and superior To third rate it shall be
denomlnatedsecond rate, and whena great
er part OF a tract shall be inferior to Sc
cond it shall be tenomiuated third rate
land, taking into view the situation and
surface of the earth as well as the unaiity
at the soil. First rate land shall be taxed
at seventy cents, second rate at fifty cents
and third rate at twenty six cents, and il
is hereby made the duty Of every resident
proprietor owning land chargeable as a.
loresa!d, or the fifteenth day of April an
nua!!y, when thereto required by the list
ers OF the respective townships TO give
an accurate list Of such land in Writing,
and such resident proprietor or proprie-
tors shall list all and every tra6 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 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 clerks of
the court of common pleas in and for the
county within which the same shall be 81.
tuaIe, 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 of all lands
SD catered with hIn, one whereof he shall
retain IN his own possession, together
with the original entry, the other shall be
by him delivered with a general alpha
beticai list of all returns to him made by
,he several township listers within the
county to the commissioners of the coun-
ty by the second Monday in June annu-
ally.
! Sec. 9. .4ild be II further enacted, That
it shall be the duty OF each collector, by
the third Tuesday of December annually,
to pay INFO the treasury of this state the
full amount OF all taxes contained in bis
duplicate and rot transmitted to the audi
tor in their schedules, of which payment
| or such part thereof as may be made the
treasurer stall give his receipt, which re-
/ ceipt 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 collector
shall not have paid or shall have not deli
vered the treasurer's receipt as aforesaid,
the auditor is hereby required within
Eileen days to make out an account of
the sum due from each delinquent 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
handing him 10 notify the collector and
his securities to appear at The succeeding
term of the court and shew cause, if 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
solicitor and his securities on the return
VI the said summons, the same having
been served by leaving copy thereof at
! the usual place Of abode of such collector
and his securities, for the amount of the
account by the auditor transuitled and
ten per centum damages on such sum
unless such collector or his securities
shall produce the auditors receipt of the
I 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-
ment shall be rendered, the clerk shall
issue execution thereon in due form OF
law, directed 10 the coroner returnable i'm
! thirty days. and the coroner when he shall
| have collected the amount CT execution
or such part thereof as may be, he shall
within twenty days, pay the sum so COL
Il