Portage sentinel. [volume] (Ravenna, Ohio) 1845-1854, 1846-03-25

socate Judges of which shall meet; in the
former at Jeromeville and In the latter al
Canfield,) on the third Monday in March,one
thousand eight hundred and forty-six; and
when they, or any two of them, shall be so
convened, they shall proceed TO divide their
county into at least Two and not more than
four districts, except the county of Hamilton,
which may be divided into any number of dis,
tricts not less than six nor more than twelve
and TO appoint some we'll auallfed citizen ol
such county as assessor for each district
therein.
SEC. 81. Each person appointed TO the
Office OF district assessor, shall be forthwith
otifed by the county auditor of his appoint.
ment; and each person so appointed, shall,
within ten days after receiving such notice,
file with such auditor his bond, payable to
the State of Ohio, with at least one good free,
hold surety, to the acceptance of the county
auditor, in the penal sum of two thousand
dollars, conditioned that he will diligently,
faithfully and lmpartially perform all and SIM
gular the duties enjolned on him by this act;
and he shall moreover, take and subscribe on
said bond, all oath that he will, according to
the best of his judgement, skill, and ability,
diligently, faithfully, and impartally, perform
all the duties enjolned on him by this act.
Sec. 22. If any person SO appointed shall
fail to give bond, or shall fail to take an oath
as required In the proceeding section, within
the time therein prescribed, the. office ia
which he was appointed shall be consideIed
-,..., r.. s.sa shall be forthwith Kiied Gs the
Commissioners or Associate Judges, az The
/ case may require, (who shall be immediately
called together for that purpose BY the conn-
ty Auditory by the appointment of some 9TH
er suitable competent citizen of the county;
and the person appointed to such vacancy,
shall be notified by the county Auditor, shall
give bond and take an oath of office, within
the time after receiving such notice, and in
the manner prescribed in the foregoing sec-
ton.
SIC. qS. If there shall be vacancy in
the Office of district assess or, in any district
of any county, after the tenth day of April
next, such vacancy shall be forthwith filled
by the auditor. treasurer and recorder, Of the
county in which such vacancy shall occur. or
any two of them, if they can find any comper
tent and suitable citizen in their county. who
will accept and perform the duties of such
office; and if no such person can be found, the
auditor shall, within five days after he shall
come to the knowledge of such vacancy, no.
tify the State Auditor thereof, who shall
forthwith proceed to fill such vacancy.
Sec. "a. 1t shall be the duty Of each dis
trict assessor to make out, from the maps and
descriptions furnished him by the county
auditor, and from such other sources of infor>
nation as shall be in his power, correct and
pertinent description of each parcel of zeal
property in his district, aud when he shall
deem it necessary to obtain an accurate de>
scription Of any separate parcel Of real prop
erty in his district. he may require the own
er or occupier thereof to furnish the same,
with any title papers he may have in his pos
session; and if such owner or occurier, upon
demand made for the same, shall neglect or
refuse to furnish satisfactory description of
such parcel of real property to such assessor,
he may employ competent surveyor to make
out description of the boundaries, and loca-
ton thereof, and statement Of the quantity
of land therein: and the expense of such sur
vey shall be returned by such assessor to the
auditor of his county, who shall add the same
to the tax assessed upon such real property,
and it shall be collected by the treasurer of
the county with such tax and when collected,
shall be paid on demand to such assessor,
for the use of the persons to whom the same
is due; and he shall in all cases, from actual
view, and from the best sources of informa-
tion within his reach, determine, as nearly as
practicable, the true value of each separate
parcel of real property in his district, accord.
Ing to the rule prescribed by this act for val>
uing real property. .
SEC. rs. For the purpose of enabling the
assessor to determine the value of buildings
and other improvements, he is hereby requr-
ed to enter, with the consent of the owner
or occupant thereof, and fully 10 examine all
buildings and structures, of whatsoever kind
which are not by this act expressly exempted
from taxation.
SEC. 90. Each district assessor shall, on
or before the tenth day of July. one thousand
eight hundred and forty-six, make out and
deliver to the auditor of his county, return
in tabular form, contained in book to be
furnished him by such auditor, of the amount,
description, and value. of all the real proper
ty subject to be listed for taxation in his dis
trict which return shall contain:
1st. The names arranged in alphabetical
order, of the several persons, companies, or
in whoee names the several
parcels OF real property, other than town
property, in each township within his district,
shall have been listed, and in appropriate col
umns, opposite each name, the description
of each parcel Of such real property listed in
such manner, and the value of each separate
parcel of such real property, as determined
by the assessor;
Cd. The names, arranged in alphabetical
order, of the several persons, companies, or
corporations, in whose names the several par
cells Of real property, in any town or sowns,l
ini,is distriet shall have been listed; and in
columns opposite eacl name, 4
BE ffptloEI Of feacirparcalof red pfonsl
esty IN eseil tewnainI Fla dlstrict; aud n
4 The value thereof ks delssaiined 81 siha
assessor; and such return shall distinctly sell
forth,
The name or names of the owner or owners
of each separate parcel of real property, il
known, and if unknown, that fact shall be |
set forth; also, "a
A correct and pertinent description of
each separate parcel of land, or real proper
ty, if town lot or part theeeof;
raI-