Carroll free press. [volume] (Carrollton [Ohio]) 1834-1861, 1847-03-19

or refusal 70 make ouI, or to be sworn 10 such
statement, 10 ascertain the amount and value Of
such personal properly, moneys and credits; IL
the assessor shall be unable 10 obtain positive ev-
lidence Of the amount and value as, from general
reputation and his own knowledge Of facts aud
circumstances, he believes to be the full amount
and value Of such properly, monies and credits.
Sec. 10. Township Assessors shall receive the
statement Of every person who shall be willing 70
make out and be sworn 10 the statement OF bis
personal properly, moneys andcredis, al the time
he shall call TO leave a notice with such person;
and said assessors may, al any time before the
twentieth day Of May, in each year, leave the no.
tce required BY the thireih section Of the act TO
which this is an amendment andhe shall, before
the first day Of June annually, call upon every
person within the township, for the statement
which suchperson is required to make, as proyi-
ded in the IhrTy-iTst section Of the act IN which
this is an amendment.
Sec. IL. Township Assessors shall make out
complete lists ofihe persons and properly subject
TO tsxaiion, as prescribed in the thirty. fourth Sec
ton Of the act TO which this is an amendment
and, in making out such lists, the number and val.
ue Of the several enumerated articles, the value
ofunenumerated articles and of merchants and
manufacturers' stock, and ofmoneys and credits,
shallbe stated in separate columns, which shall
be added up, and the several columns footed with
an entry in the proper column, showing that the
statement was "sworn TO-" or that the person
was sick," }" "absent," or from some other cause,
unable to make such statement; which lists, with
the statements returned 10 the assessor, and the
books in which the original assessments were en-.
tered, shall be delivered to the County Auditor on
or before the first day ofJune, annually.
Sec. l2. Township assessors shall be allowed
one dollar and twenty-five cents per day, to be
paid out ofthe County Treasury, for the time
which they shall be necessarily employed in the
performance Of their duties; Assessors shall
make out their accounts in detail, giving the date
of each day which they shall have been employ
ed, which account they shall verify under oath,
and the County Auditor, if he shall find such ac-
count correct, shall draw an order on the Treas
urer for the same; but in no case shall the COun-
ty Auditor give an Assessor an order for his CON-
, pensaon until he shall have filed his list Of as.
Isessments, with the statements returned to him,
and the books in which the original assessment
were entered, with the Auditor the lists TO be
accurately made out and added up.
Sec l3. County Auditors, in making out the
duplicates of personal properly, moneys, and
credits, shall add fifty per cent. 10 the amount OF
the personal property, moneys, and credits, oil
every person opposite 10 whose name The AS
SCISSOR shall not have noted in his return, the
words "sworn TO" "sck," or "absent," or such
other word as will express the cause of inability.
Sec IA. The County Auditor, if he shall be-
lieve or be informed that any person has given
to the Assessor a false statement of the personal
property, moneys, or credits, or that the Asses
sor has omitted TO return the full amount OF any
properly, moneys, or credits, required 10 be list
ed in his township, or has made an erroneous re-
turn ofany property, moneys, or credits, which
are by law subject TO taxation, shall proceed at
any iIme before the final settlement with the
County Treasurer, to correct the return of the
Assessor, and TO charge such person on the du-
pcate with the proper amount Of taxes; to ena-
bic him 10 do which he shall be invested with all
the powers conferred on the Assessors by the
fory-third section Of the act 10 which this is an
amendment; and it shall be the duty of The Audi
tor in all such cases, 10 notify such person before
making the entry upon the duplicate, that he
may have an opportunity Of showing that his
statement or the return of the Assessor was cor.
rect and the County Auditor shall, in all such ca
ses, file in his office statement 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 written assent
of The Auditor Of State, given on statement of
facts submitted by the County Auditor.
Sec. is. In making out the duplicate of real
property County Auditors shall not be required
to place upon the duplicate OF real property, as
one 'parcel," parts Of different sectIons' tracts,
lots or SURVEYS, and in all cases where the whole
amount Of the taxes upon the personal properly
moneys and credits Of any person shall not
amount to five cents, the Auditor shall not enter
the same upon the duplicate, if such person 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 fland"
and separate parcel of real estate and so much
of the ify-third section as provides that the
County Auditor shall carry out no fraction of a
cent on the duplicate, is hereby repealed.
Sec. 16. In making out the duplicate of per-
sonal property, moneys, and credits, the total
amount Of personal properly, moneys and credits
of each person shall be entered in one column.
and the total amount oftaxes levied for all pur-
poses except the road tax shall be entered in an
other column opposite to the properly of each
township and town shall be added up and the ag-
gregate amount of the State, County, Township,
and all other taxes levied in such township or
town, shall be separately noted and entered al the
foot ofihe duplicate Of each township or town,
and a copy of such duplicate or the original, shall
be delivered to the County Treasurer on or be-
fore the fifteenth day Of September in every
year.
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,
complete abstract of such duplicate; and he shall
also at the same time make out and transmit to
the Auditor State an abstract of the number
) and value Of each Of the enumerated articles,
and the value Of the unenumeraed articles, the
value of merchants and manufacturers stock,
I and the value Of the moneys and credits as re-
DIrnnd h, thn do1uns hin Assessors or as fixed hV