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

nav the interest on the debt of the state, to
bo denominated the interest funds" and
he shall Immediately give notice to each
county auditor Of the rate per centum so to
be assessed for the purposes named in this
section, which shall be denominated on the
tax lists, "tax for state purposes"
DUTY or COUNTY AUDITORS AS TO MAKING
TAX itsTs AND DuPErcATrs AND ASSESSING
TAXES. Es
SIC. 81. Each county auditor shall make
out, in a book to be prepared for that purpose,
In such manner as the state auditor shall
prescribe, complete list Or schedule Of all
The taxable property, and the value thereof,
arranged in the form following, that is to
say:
Each separate parcel Of real property in
each township Of bis county, other than
town property, shall be contained in line or
lines opposite the name Of the owner or
owners, which names shall be arranged in
alphabetical order.
Each separate parcel Of real property, in
each town, shall be set down in line or
lines opposite the name Of the owner or
owners, arranged in alphabetical order, in
each tswn.
The value Of personal property Of each
person, company or corporation, within each
township, shall be set down opposite the
name Of the owner or persen in whose
name the same 10 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; and the value Of moneys and credits.
SEC. 50. Each county auditor, after re-
ceiving from the auditor Of state, and from
such other officers and authorities as shall
bs legally empowered 10 determine the
amount Of taxes to be levied for the various
purposes authorized by law, statements Of
the amounts 90 to bs levied, shall forthwith
proceed to determine the sum or sums TO bs
levied upon each parcel of real property, and
!. upsn the amount Of personal property, mon
sys and credits listed in his county, in the
name Of each person, company or corpora
tion, which shall be assessed and set down in
three or more columns, in such manner and
form as the auditor of state shall prescribe: /:
Provided, that oil taxes levied for state pur-
poses, and all taxes levied for county puT-
poses, shall each be set down in a separate
column; and provided, also, that each coun-
~ auditor, in determining the per ceutum TO
bs levied for any purpose or purposes, or any
property entered in his books for taxation,
when the amount 90 levied is to be set down
in one column, shall assume such per centum
not containing any fractions Of less than one
fifth Of mill, a. will produce gross sum
nearest the amount which he is required TO
levy for such purposes, and in extending the
sum levied ON any parcel or amount of pro-
perty, money or credits, he shall carry out
no fraction of cent, but in any case when
such fraction is greater than half cent, it
shall be carried out one cent.
SEc. So. In assessing taxes for the year
one thousand eigh. hundred and forty-six,
the county auditor shall assume as the value
Of all personal property and Of money and
credits, ons-half the value, a. returned by
the assessors, 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 obedience to
its requirements, and upon such assumed
vslue, and upon the whole value of real pro-
psrty, a. the same now stands upon the lists
Of taxable property, he shall assess an equal
per centum Of taxes.
SEC. Sd. For the year one thousand
eight hundred and forty seven, and for each
succeeding year, each county auditor, for
every purpose for which he is required 10
assess taxes, shall assess an equal per CEN
tum Of tax on all real and personal properly,
and moneys and credits subject to such tax,
sRreeably to the value thereof, as determined
and equalized under the prov isions Of this
act.
DUTY OF COUNTY COMMISSIONERS IN REGARD
TO TAX FOR COUNTY PURPOSES.
SEC. SIS. Tho county commissioners Of
each county shall, at their June session, an
nually. determine on the amount to be raised
(inslead Of the per centum to be assessed,
as heretofore,) for ordinary county purposes,
for bridges, for public buildings, and for the
support Of the poor, and also the sum to be
raised for road purposes, not exceeding in
amount, for either Of those purposes, the
sum which, with the per centum, they are,
by existing laws, authorized to assess on the
taxable property Of their county, now en-
tered on the list or duplicate, will produce:
Provided, that the county commissioners Of
the counties Of fAshtabula, Trumbull, Portage,
Geauga, Lake, Cuyahoga, Lorain, Summit
Medina, Ottawa, Monroe, Belmont, Huron
and Erie shall, attheir meeting on tho first
Monday Of March, in each year, determine
fhe amount of road tax TO be levied for that