The spirit of democracy. [volume] (Woodsfield, Ohio) 1844-1994, 1846-03-14
auditor thereof, Who shah forthwith proceed

| such vacancy. + 4 { ~ i'F
See "a. i shall be the duty Of each all
assessor to make out, from the maps and desc
tions furnished him by the county auditor,
from such other sources Of information as shall
in, his power, a correct and pertinent descripiI
OF each parcel Of real property in his district,
when he shall deem 1t necessary to obtain an
curate description of any separate parcel Of
property in his district, be may require the own
or occupier thereof to furnish the same, with an
title papers he may have in his possession; and
such owner or dccupier, upon demand madef
the same, shall neglect or refuse to furnish sati5
factory description of suchparcel Of real proper
to such assessor, he may employ competent sur
veyor to make out description of the berndarie10
and location thereof, and statement of the qaan-
tity OF land therein and the expense Of such sur
vey shall be returned by such assessor to the AUDI
tor of his county, who shall add the same to tll4
tax assessed upon such real property; and It shall
collected by the treasurer of the county with sue
tax, and when collected, shall be paid on deman1
to such assessor for the Of the persons to whoI
the same is due; and he shall in all cases, from ac
tual view, and from the best sources ofinformatioh
within his reach, determine, as nearly as practieas
BILE, the true value of each separate parcel of real
property in his district, according to the rules pre
scribed by this act for yaluing real property
SEC. 25 For the purpose of enabling the asses
sor to determine the value of buildings and otherI
Improvements, he is hereby required to enter, with
the consent Of the owner or OCCUPANT thereof. and
fully to examine all buildings andstructures, Of
whatsoev er kind which are not by this act
ly-exempted from taxation.
SEC. rs. Each district assessor shall. ON or be-
fore the tenth day of July, one thousand eight
hundred and fortv.six make ont and deliver 10 tl,a
auditor of his county A return. i'm tabular form,
contained in a hook To be furnished him bv s,ichs
auditor; of the amount, description, and value. of
all the real property subject TO be listed for
ton in his district; which return shall contain;
/ lst. The names, arranged in alphabetical order.
offbe several persons. companies or corporationsR
in whose names the several parcels of real prct,
ertv. other than town pronertv in each townshins3
within his district shall have been listed. and IN
anpropriate columns. opposite each nano the des3
crption of each parcel of such real propertyl
in such manner and the value of each separate par-
eel of such real property as determaedby the as-a
SCISSOR: st H
3D. The names, arranged in alphabetica order. 4
of the several persons companies or corporations.
in whose names the several parcels Of real propz
erty IN any town or towns in his district shall have
been listed; and in the appropriate columns op,o.
site each name.
The description of each parcel of real property
in each town IN his district: and g9lS
The value thereof, as determined by the asses-
sor. and such return shall distinctly set forth.
The name or names of the owner or owners of>1
each separate parcel of real property, If known
and if unknown that fact shall be set forth: also
A correct and pertinent description of each sep.H
arate parcel of land or real property if town lof
or mart thereof:
The, name of the town.
The number, or other designation, of the lot;3
and if part of such LOT: then
The proportion and situation thereof, and y-A
The extent. IN feet along the principal street on
which il shall abut.
If the marcel of real property be other than \
town lot, sr part thereof, "a
l. The number Of acres;
The land district
The range of townships;
The number of the township
The number of the section, tract lot, or subdl-T 4
vision OF either, as the case may require. w
If such land be situated in the Virginia military
district or is not embraced in any land district, IL
shall set forth the original survey or surveys, part
or parts thereof contained IN each separate parcel
so listed; and if any separate parcel of land shall
comprehend the whole or parts of any two or mores
sections, lots, tracts, or surveys, then the state-
ment shall set forth, nearly may be, the num-
berof acres taken from each section, lot, tract, or
suryeyincluded in suchparcel..
SEC. 81 Each district assessor shall take and
subscribe an oath, which shall be eertihed by the
magistrate administering the same, and attached to-
the return which ne Is required to make to the
county auditor, in the following form:
81, ~ assessor for the district, inA
the county OF do solemny swear that the&
return TO which this is attached contains correct
description of each parcel of real property within&
said district, as far as Ihaye been able to ascertain
the same and that the value attached to each par
eel in said reurnis, as verify believe, the full val-
ue thereof, estimated agreeably to the rules pre-
scribed therefor in the 'act for evying taxes on
all the property of this state according to its true
value 20
POWERS AND DUTIES OF TOWNSHIP AssEssoRs (
SEC. %. In each township of this state, in,
which is situated any cty or Incorporated town 4
which Is divided into wards. there shall he elected.
ON the first Monday of April. annually by the quail
fled electors of such township, one assessor for
each ward in such city or town, and one ASSESSOR.
for such part of such township As Is not included
in such city or town; and for all purposes of sting
and valuing property for taxation, and assessing
and collecting taxes, every such ward and remain
ing part OF township shall be held to be town.