Carroll free press. [volume] (Carrollton [Ohio]) 1834-1861, 1846-04-17

have borne more th'n iheif jasl p.ogor. ca
oi the public burdens
Assessors should carefully uo',. in 'hsir
hooks ihr meme oi every prrron vlth g h1m
b u0tcr and slll,uent left. ]; g. dIe.r
duty 70 leave lhrm u i,h ever; fradeul Of
tI,p tow nship. ltwfi b. found tHs, many
persons have Property and none, un ha.t.
oy on n-eTp~t, ~ credits. Who we~- r0t
fsppose, to haqp s,rh eIferts o. property
subject q, taxatiou.
Assessors should explain tho provisions
of the law, as iuIly as prucucailr, N ;h0-e
who do not undef-laui them; and is ViH
b. their duty 70 carry the law strictly De-. ~
effect, iu every case wlpre he person %
whom they have irt notice srI Bank
statement npgl-cts Or refuses TO comply
with ils rpquisIt.OTs.
II the va're Of part n the prorrTty h
mol sper fed In the statement, IN asses.
sor Innsl lp careful 70 add thp valu- olsucb
items as are omitted, when a-ccrta.ned hy
MIN, to ,he amount sworn to "a the slate.
mrnt, aud ircludp ,he whole in bis a slract
returned TO ,hc Auditor.
Assessors will explain 10 persons WIN
may have slotrmegts to make in their own
right and a. guardian, parent, master, &"s
thar a separate statement must 3 p u.1dr iu
each case; that is, ole statement for thn
property which is hrld hy lho personin h.
own right, and one for the poprrty held
as guardian, trHslgrp, &; aud il will be me-
&c essary. in many cases. 70 laave more than
one blank form with the person who is rr-
ouirai TO make these statements. The
form Of the affidavit is such, that the scv-
crol statements to 90 made hy thp same
person. may be attached BY cutting the aT-
Gdavit of all but the last one. By adopt
ing This course, ons affidavit will answer
for an the statements 10 which il IS attach
ed.
Township assessors are required to as
certain aud return to he county auditob
lha value Of oil real property and OF al
new structures within their townships,
which have become subject to taxation
since the last listing Of propprtv, and the
county auditor must mt sGch property up-
ON his duplicate. and assess the lax therez
on tor the wear i8A6. All structures dps-
troyed hy fire since the last assessment,
mnst also he returned by thp a@srssors to
the auditor, that he may strike the value
Of such structures from his duplicate. tSee
sccuous 3 and 58,)
In making out ;he abstract and tabular
Iist Of the property 10 hn returned to the
county auditor, as-essOr- ale required TO o.
mi, al fy,c'0 - cc rarts o. . do'lrr. if'ha
statement sworn TO. or the value Of the
property as determined hy the assessor
rnntains cents or parts of dollar, they
must be omitted in the tabular statement
prepared by the assessor for the county
au9uOr
Township assessors are requested to sub
mt ali questions oi difficulty that may "a
rise, TO the Auditor Of their county. who
will. in cases where he may deem Il prom
er, correspond with the auditor of STATE
upon the subject.
Il is recommended 10 each county audi
tor, TO appoint some day 'Gr a meeting ol
the asSce-ors Of the different townships
and wards at his oi,inp. for the purpose nj
cDnsuital0n, previous to rhp entering upon
the diecharee Of lh"ir duties. Corcert Of
action, and uniformity in the construction
Of the law, and in the asscssmputs, would
be promoted by such meeting and ronsuls
tatiOn.
The thirty seventh section prascribos
the form Of the oath or affirmation which is
to be taken aud subscribed hy the assessor,
and attached to the return which he Is re-
quired to make to tha county auditor. 1t
will he seen thatth's dnth rpaurfs the faith
full and vigiIant discharge OF his duties,
ty the assessor The 38lh section OF the
act also imposes heavy penalties upon
county auditors, and district and township
assessors, who shall neglect or knowingly
refuse to perform any OF the duties enioin-
ed on them y the act, or who shall con'
sent to, or connve at any evasion Of the
provisions of the law. These sections
may with propriety be referred to by The
assessors, Tor the purpose Of reconcilIng
individuals to the strict and rigid discharge
of their duties, which might otherwise be
thought unnecessary.
JOHN WOODS,
Auditor If State.