The spirit of democracy. [volume] (Woodsfield, Ohio) 1844-1994, 1846-03-21
LAWS OF. ONO.
AN ACT
For leoying tares on all property in this
State according to its true Uaiue.
CONCLUDED.
AN ACT
DUTIES OF COUNTY AUDITORS.

DUTIES OF COUNTY AUDITORS.
Sec. SO. The county auditor OF
each county shall, as soon as practical
ble after the fifteenth day of March,
one thousand, eight hundred and forty
six, make out,and deliver to the asses
,sor Of each district in his county, an
abstract from the books in his office,
containing a description Of each parcel
OF real property, situate within such
district, with the name of the owner
thereof, if known, and the number of
acres or Quantity of land contained
therein, as 'he.same shall appear on,his
books; and also a map of each township
and town within such district.
SEC. 39. Each county auditor shall
add to the Value, as returned by the as
SCISSOR, OF ah,personal property, and OF
all moneys nd credits, which the own
er, ornther,erson in behalf of the own,
er whose liuty it is made by tins act to
list tile. sane, has neglected or refused
To list, OF to the value of which such
person hal have refused to swear
when reaired SO TO do, in obedience to
ta~pf0Vsons efthis act, fifty per CEN
tum on the value SO returned bv the
assessor; and, in every such case, if
said auditor shall hav reason to believe
thnt the value so returned by the as
SCISSOR is below the true value of such
personal property, or Of such moneys
and credits, he may at any time instl-
tute such further examination as to the
amount and value Of such property,
moneys and credits, as he shall deem
proper and necessary, and, for that pur-
pose. he is hereby invested with all
the authority conferred by this act on
assessors in similar cases; and if it shall
appear, upon examination, 10 the sat
isfaction Of the auditor, that the value
so returned by such assessor is below
the true value OF such property, the per-
son whose duty 1t shall have been to
list such property, money or credits,
shall be liable for all costs attending
such examination.
SEC. 40. If any person required to
list property for taxation, shall have
been prevented by sickness, absence,
OF other unavoidable occurrence, from
making out and delivering to the asses
sor such statement, such person, or.hjs
agent, having charge OF such property,
may, at any time before the assessment
oftaxes thereon by the county auditor,
make out, and attest on oath before the
proper assessor, or the county auditor,
who is hereby authorized to administer
such oath, statement as required by
this act; and the assessor or the county
auditor shall, in such case, make an en-
try thereofon the return for the proper
township, or correct the correspond
ing item or items in the return made by
/. the assessor. as the case may require:
but no such statement shall be receiv-
ed by the county assessor or auditor,
or by the county commissioners. from
any person who shah have refused to
make out, attest on oath, and deliver to
the assessor, such statement, within the
time required by This act, nor from any
person, unless he shall first make, and
file with the county auditor or assessor,
an affidavit that the person required by
this act to list the same, was absent
from his township, without design to
avoid the listing Of his property, or was
prevented by sickness, or other una
voidabie occurrence, Stating the same,)
from making out and delivering to the
assessor the required statement, with
in the time prescribed by law.
SEC. Al. II, from a careful exami-
nation Of the returns made by the dis
trIct assessors, the county auditor shall
discover that any parcel of land, town
lSt, or part Of either, in his county, shall
have been omitted in the returns Of
such assessors, he shall add the same to
his list Of real property, as separate
parcel, with the name of the owner. if
known, or add the same to any parcel
Of real property returned by the asses
sor, as the case may require; and he
shall forthwith notify the assessor in
fwhose returns such omission occurred,
thereof, who shall forthwith proceed to
ascertain, and return 10 The county