The spirit of democracy. [volume] (Woodsfield, Ohio) 1844-1994, 1846-03-21

moreover, or deducting, in each case,
any fractional sum Of less than fifty
cents, so that the value ofany separate
parcel Of real estate shall contain no
fraction OF dollar.
SEC. so. The auditor OF state shall,
on or before the fifteenth day of July,
annually, determine the aggregate per
centum to be levied on the whole taxa
BILE property of the state, in order to
produce such sums as the general as
sembly shall, from year to year, direct
to be levied for the following purposes:
1st. For defraying the ordinary ex-
penses of the state government and of
its public institutions, to be den ominat-
ed the "general revenue"
Cd. For the support of common
schools to be denominated the "the COM
mon school fund" And also to pro-
duce such sum as he shall determine to
be necessary, when added to the net
income Of the public works, to pay the
interest on the debt of the state, to be
denominated the "interest fund.-" and
he shall Immediately give notice to each
county auditor of the rate per centum
so to be assessed for the purposes NAM
ed in this section, which shall be de-
nominated on the tax lists, "tax for
state purposes.
DUTY OF COUNTY AUDITORS AS TO MAKING
TAX LISTS AND DUPLICATES AND ASSESSING
TAXES.
SEC. 81. Each county auditor shall,
make out, in a book to be prepared for
that purpose, in such manner as the
state auditor shall prescibe, a complete
list or schedule of all the taxable prop
erty, and the value thereof, arranged
in the form following that is to say:
Each separate parcel of real prop
erty in each township Of his county,
other than town property, shall be con-
tanned in line or lines opposite the
name of the owner or owners, which
names shall be arranged in alphabet.
cal order.
Each separate parcel Of real proper
ty. in each town, shall be set down in
a line or lines opposite the name ofthe
owner or owners, arranged in al pha-
betical order, in each town.
The value Of personal property of
each person, company or corporation,
within each township, shall be sci down
opposite the name Of the owner or per-
son in whose name the same is listed,
and which names shall, within each
township, be arranged in alphabetical
order, specifying, in separate columns,
the value of personal property, other
than merchants and manufacturers
stock; the value of merchants and man
ufacturers' stock, and the value ofmon-
eys and credits.
Sec. SO. Each county auditor, af-
ter receiving from the auditor of state,
and from such other officers and au-
thorities as shall be legally empower
ed to determine the amount of taxes to
be levied for the various purposes au-
thorized by law, statements of the
amounts so to be levied, shall forth
with proceed to determine the sum or
sums to be levied upon each parcel Of
real property, and upon the amount of
personal property, moneys and credits
listed in his county, in the name of
each person, company or corporation,
which shall be assessed and set down
in three or more columns, in such man.
ner and form as the auditor of state
shall prescribe: Provided, that all taxes
levied for state purposes, and all taxes
levied for county purposes, shall each
be set down in seperate column: and
provided, also, that each county audi
tor, in determining the per ccntum to
be levied for any purpose or purposes,
or any property entered in his books
for taxation, when the amount so levied
is to be set down in one column, shall
assume such per centum not contain
ing any fractions Of less than one-fifth
Of a mill, as will produce gross sum
nearest the amount which he is requir-
ed to levy forsuch purposes, and in ex-
tending the sum levied on any parcel
or amount of property, money or cred
its, he shall carry out no fraction of a
cent, but in any case when such frac-
tion is greater than half a cent, it shall
be carried out one cent.
Sec. So. In assessing taxes for the
year one thousand eight hundred and
forty-six, the county auditor shall as
sumo as the value of all personal prop
erty and Of money and credits, one
half the value, as returned by the as
SCISSORS, under the provisions OF this act,
for the year one thousand eight hundred
and forty-six, including such additions
as he shall have made thereto, IN obe-
dience to its requirements, and upon
such assumed value, and upon the
whole value of real property, as the
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