The spirit of democracy. [volume] (Woodsfield, Ohio) 1844-1994, 1847-03-06

I - !. = - :.
cents per day, to be paid out Of the
County Treasury, for the time which
they shall be necessarily employed in
the performance of their duties; asses
sors shall make out their accounts in
detail, giving tho date OF each day
which they shall have been employed,
which account they shall verify under
oath; and the County Auditor, if he
shall find such account to be correct,
shall draw an order on the Treasurer for
the same; but in no case shall the
County Auditor give an Assessor an
order for his compensation until he
shall have filed his list Of assessments,
with the statements returned to him,
and the books in which the original as
sessments were entered, with the Audi
tor; the list to be accurately made out
and added mp. .a.aaa> as .sa..i g.aa
Sec. l3. County Auditors in max
ing out the duplicate of personal pro-
perty, moneys and credits, shall add fifty
per cent. to the amount Of the personal
property, moneys and credits, of every
person opposite to whose name the As.
SCISSOR shall have noted in his return,
the words, "sworn to-" "sick," or sab
sent" or such other word as will .ex-
press the cause of inability. s.i !,
Sec. IA. The County Auditor, if
he shall believe, or be informed, that
any person has gwen to the assessor q
false stotement OF the personal property,
moneys or credits, or that the assessor
has omitted 20 return the full amount of
any property, moneys, or credits, re-
quired to be listed in his township, or
has made an erroneous return of any
property, moneys or credits, which are
by law subject to taxation, shall pro-
ceed at any time before the final settle
ment with the countyTreasurer, to cor
rect the return of the Assessor, and to
charge such person on the duplicate
with the proper amount of taxes; to
enable him to do which, he shall be in
vested with all the powers conferred on
the Assessors by the forty-third section
of the act to which this is an amend.
ment; and it shall be the duty Of the
Auditor in all such cases to notify. the
person before making the entry upon
the duplicate, that he may have an op-
portuni.y of showing that his statement
or the return of the Assessor was cor
rect; and the County Auditor shall in
all such cases, file in his Office state
ment of the facts or evidence upon
which he made such correction; but he
shall in no case reduce the amount re-
turned by the Assessor without the writ
ten assent of the Auditor of State, Civ
en- on a statement of facts submitted by
the County Auditor. aor. ~, .,, s..,.
Sec. Is. In making out the dupli-
Gates Of real property, County Auditors
shall not be required to place upon the
duplicate Of real property, as one 'par-
eel, parts Of different sections, tracts,
lots, or surveys; and in all cases where
the whole amount Of taxes upon the
personal property, moneys and credits
of any person shall not amount to five
cents, the Auditor shall not enter. the
same upon the duplicate, if such per-
son has no other taxable property, and
SO much of the second section Of the
act to which this is an amendment, as
defines separate parcel of iand,' and
a Separate parcel OF real estate, and so
much Of the fifty.,hird section as pro-
vides that the County Auditor shall
carry Out no fraction Of cent on the
duplicate is hereby repealed.
Sec. l6. In making out the dupli-
Gates ofpersonal property, m oneys and
credits, the total amount of, personal
property, moneys and credits OF each
person shall be entered into one column,
and the total amount of taxes levied for
all purposes except the road tax, shall
be entered in another column opposite
to the property oi each person, and the
total amount Of taxes levied in each
township and town shall be added up,
and the aggregate amount of the state,
county, township, and all other taxes le-
We'd in such township and town, shall
be separately noted and entered at the
foot Of the duplicate of each township,
and town, and a copy Of such duplicate
or the original. shall be delivered to the
County Treasurer on or before the 18th
day of September every year. ya 50
SEC. II. County Auditors shall
make out and transmit by mail to the
Auditor of State, on or before the first
day of October in every year, a COM
plete abstract of such duplicate; and he
shall also at the same time make out
and transmit to the Auditor of State an
abstract of the number and value of
each of the enumerated articles, and
the value of the unenumerated articles,
the value Of merchants and manufac-