The Kalida venture. [volume] (Kalida, Ohio) 1841-1865, 1846-04-02
prvALuArroN on pRopERTY.

SEC. 81 Every sixth year, computing
from the year one thousand eight hundred
and forty-six, the real property of ihe state
shall be relisted, valued, returned and equal
lied in the m amer pointed out in this act;
and for those years, district assessors shall
be appointed in the manner hereinbefore
prescribed
SEC. So. Each township assessor shall,
at the time Of taking list Of per-
sonal property, also take list Of all real
situate in his township, that shall
have become subject to taxation since the
last previous LISTING of property therein,
with the value thereof estimated agreeably
to the rules prescribed therefor by the
twelfth section Of this act, and Of all new
buildings, or other structures Of any kind,
over one hundred dollars in value, the value
Of which shall not have been previously
added 10, or included in the valuation Of the
land OH which such structures have been
erected, and shall make return 10 the county
auditor thereof, at the same time he is re-
quired BY this act TO make his return of per-
sonal property; in which return he shall sei
forth the parcel of real property on which
each Of such structures shall have been erect
ed, the kind Of structure 80 erected, and the
true value added to such parcel of real, pro-
perty, by the erection thereof; and the addi-
tional sum which it is believed the land on
which the structure is erected would sell for,
at private sale, in consequence thereof, shall
be considered the value Of such new struc-
tuie; and in case of the destruction, by Ere,
food or otherwise, Of any building or s!ruc-
ture Of any kind, over one hundred dollars
in value, which shall have been erected pre-
vious TO the last valuation Of the land on
which the same shall have stood, or the value
of which shall have been added to any form
or valuation Of such land, the assessor shall
determine, as nearly as practicable, how
much less such land would sell for, at private
sale, in consequence of such destruction, and
make return thereof to the county auditor,
as in this section before provided.
SEc. SO. Each county auditor shall cor
rect the valuation Of any parcel Of real pro-
perty on which any new structure, Of oser
one hundred dollars in value, may havs been
erected, or on which any structure Of ,he
like value shall have been destroyed, as
specified in the preceding section, agreeably
to the return thereof, made in accordance
with the provisions Of said section, by the
assessor, and assess taxes for that, and for
each succeeding year, upon such corrected
SEC. CO.. The capital stock paid in and
remaining as capital stock undiminished by
losses, inclusive Of the value of all personal
moneys, and credits Of whatsoever
kind, not forming part of such capital stock.
belonging to any banking company or other
Joint stock company, that shall have been, or
may hereafter be Incorporated in this State,
(including stage companies deducting from
the moneys and credits Of such company the
amount Of debts actually ewing by such COM
pany, shall be listed for taxation by tho prin,
cipal accounting officer of such company, as
owned by natural persons is required
to be listed in the township where the prin-
cipal Office Of such company is kept; and
taxes thereon shall be assessed, collected,
paid over and appropriated as prescribed in
the succeeding section of this act; but the
provisions Of this section shall not extend
to any banking or other joint stock company,
which now is or may hereafter be organized,
whose charter or act Of incorporation shall
have guaranteed 10 such company an exemp-
ton from taxation, or has prescribed any
other as the exclusive mode Of taxing the
same.
Sec. 81. The auditor Of state, annually,
rs soon as he shall have received from the
several county auditors statement ofthe ag.
gregate value Of taxable property in their
respective counties, and Of the total amount
Of taxes Of all descriptions assessed therein
for such year, as required by this act, shall
determine from such statements the average
per centum assessed throughout the State;
upon the total value Of all tho properly en-
tered on the grand list for taxation, and noti-
fy each, county auditor, in whose county The
principal accounting Office Of such banking
or other joint stock company may be situated,
Of such average per centum; and every such
county auditor shall assess, on the capital
stock and other personal property listed by
Or on behalf of every such company, as pre-
scribed in the preceding section, the per
centum OF tax 30 ascertainsd, and set down
the whole amount thereof in the column of
taxes for estate purposes" and such tax
,hall be collected, accounted for, and paid
over, as other taxes levied for State pur-
,oses. ~
Sec. 62. Any district OR township assessor
who shall deem it necessary, 10 enable him to
within the time prescribed by this
let, the listing and valuation of the property,
and credits Of his district or town.
'hip, may, with the appreciation Of the coun-
y auditor, appoint some we'll qualified citizen
IF his county or township, as the case may
BE, 10 act as an assistant, and assign to him
'uch portion Of his district or township as he