Portage sentinel. [volume] (Ravenna, Ohio) 1845-1854, 1846-04-01

property in this State according to It's
true value.
Continued from our last.
SEC. 81. Each township assessor shall, on
or before the tenth day Of June annually, make
out and deliver to the auditor of his county,
in tabular form and alphabetical order, the
names of the several persons, companies, or
corporations, in whose names any personal
property, moneys, or credits, shall have been
listed in his township, and separately, in ap-
propriate columns, and opposite each name
the aggregate value Of all articles OF per-
soDal property enumerated in the ninth
section, the value Of all non-enumerated
articles Of personal property, other than
the stock OF merchants and manufacturers,
the value of merchants and mancfacturers'
stock, and the value of the moneys and cred
its listed in the name OF each, as attested on
oath BY the person required to list the same,
or az described by the assessor.
SEC. IS. The township assessor shall en-
ter in q column to be provided for that pur-
pose, opposite each entry Of personal prop
erty, or Of moneys and credits in his return,
the words ..by the owuer," or"by the asses-
sor," 40 the same shall have been listed and
valued BY the person required to list the same
or by himself. In every case where any per-
son whose duty It 10 to list any personal prop,
erty moneys, or credits, for taxation, shall
have refused to take or subscribe the oath re~
quired of him by this act in regard to the value
ofpsrsonal property money s,or credits, the as.
SCISSOR shall enter the words refused to swear
and 10 every case where any person required
to lisi property for taxation shall have been ab.
sent, or unable, from illness or otherwise, to
list the same,the assessor shall enter opposite
his name the word absent, ,''sick, or such other
words az will express the cause Of such ina~
bility; and each township assessor shall, on
or before the tenth day Of June, annually,
make out and deliver to the auditor Of his
county, iu tabular form and alphabetical Or
der, the names Of the several persons, COM
panies, or corporations, in whose names any
personal property, moneys, or credits, shall
have been listed in each township within bis
distrfct and separately in appropriate COLI
umns opposite each name, the aggregate val
no Of articles Of personal property enumeral>
ted in the ninth section, the value Of all non-
enumerated articles Of personal property 9th.
er than the stock and manufactures, the val>
ue of merchants and manufactures, stock,
and the value of moneys and credits listed IN
the name Of each, as attested on oath by the
person required to list the same, or as deter>
mined by the assessor.
SEC. SO. Each township assessor shall, at
the time he is required by this act to make
bis return Of taxable property to the county
auditor, also deliver to him all the statements
of property which he shall have received by
persons required to list the same, arranged in
alphabetical order; and the auditor shall care.
fully file and preserve the same.
SEC. 81. Each township assessor shall
tuke and subscribe an oashs which shall be
certified by the magistrate administering the
came, and attached TO the return which he is
required to make to the county auditor, in the
following form;
I, assessor for township,
in the county of /. do solemnly swear,
that the value Of all personal property, mon
eys, and credits, Of which statement has
been made and attested by the oath OF the
person required by the act for lsvying taxes
on all property in this State according to its
true value, to list the same. is truly returned,
40 set forth ir such statement; that in every |
case where by law have been required to
ascertain the amount or value Of the person
al property, moneys or credits Of any person,
company, or corporation, have diligently,
and by the best means in my power endeay~
orsd to ascertain the true amount and value
Of all such property, moneys and credits; and
that verify believe the full value thereof es-
simated by the rates prescribed by said act,
ID cot forth in the annexed return; that in no
case have knowingly omitted to demand, Of
any person Of whom by said act was reguir-
cd to make such demand. statement Of the
description Of the amount and value OF per.
sonal property or Of the amount Of moneys
and credits which he was required to list, or
in any way connived at any violation or eva
sien Of any Of the requirements Of said act in
relation to the list OF valuation Of property,
moneys, or credits, Of any kind for taxation.
ruTiEs OF COUNTY AUDITORS.
Sac. SO. The county auditor OF each
county shall. as soon as practicable after the
fifteenth day Of March, one thousand eight
hundred and forty six. make out aud deliver
to the assessor Of each district in bis county,
an abstract from the books in bis office, con-
tanning description Of each parcel OF real
property, situate within such district, with
the name ofths owner thereof, if known, aud
the number Of acres or quantity Of land con>
tanned therein, as the same shall appear on
his books; and also map of each township
and town within such district.
SEC. 50. Each county auditor shall add to
the value, % returned by the assessor, of all
personal property; and Of all moneys and
credits, which the owner or other person in
behalf Of the owner whose duty it is made by
this act to list the same, has neglected or re-
fused to list, or to the value Of which such
person shall have refused to ewesr when re.
qsisad 90 to do, 10 obedience to the provisions
Of this act, ifth per centnm on the value 90
returned by the assessor; and in such every
ease. il said auditor shall have reason to be.
lisSe that the yalue so returned BY the asses
sor is below the true value of such personal
property, or Of such moneys and credits, he
may at AIRY time institute such further exami-
nation asi 70 the amount and value Of such
property, moneys and credits. as he shalt
deem proper and necessary and, for that pur
pose hei 10 hereby invested with all the au-
thosity eonferedby this act on assessors in
similar cases; and fit shall appear, upon
examination, 10 the satissaction of the auditor,
that the value 80 returned by. such assessor is
below The true value ofsuch property, the