Portage sentinel. [volume] (Ravenna, Ohio) 1845-1854, 1851-06-16

'tOWnSnlp, ano separately, III hPPfoETlate
cesua,ns, opposite each name, The aggre.
gate value Of The seye al species Of person
al properly enumerated in The eighth sec
lion Of this acl, US aitesled by tie person,
required 10 list The same, or as determined
by The assessor; which columns shall be
accurately added up, and in every case
where any person whose duty it is 10 list
any personal property. moneys or credits,
for taxation, shall have refused to take and
subscribe the oa:h of affirmation required
of him by this act, in regard to the truth Of
mis- statement, or in regard 10 The value Of
personal property, moneys or credits, The
assessor shall enter, in an appropriu'e col.
umn, the words, "re(used 10 swear:" ard
in every case where any person required
10 list property for taxation shnll have been
absent, or unable from sickness, 10 list the
same, the assessor shall enter opposite his
name, the word, ''absent," or ''sick.'
SEC 25. Each township assessor shall,
al the line he is required by this act 10 make
his ieluin Of taxable property to the county
auditor, also deliver 10 him ali the state
ments Of properly which he shall have re-
,ceived from persons required TO list the
same, arranged i'll alphabetical order; and
the auditor shall carefully preserve the
same in his office Cor one year.
SEC. 90. Each township assessor ST Ill,
annually. at the time of taking list Of per-
sonal prop .rly, also take list of all real
property situate in his township, that shall
have become subject 10 taxation since the
last previous listIng of property therein,
with the value thereof, estimated ogreeably
to the rules prescribed therefor by the tenth
section Of This act. and all new buildings,
or other structures of any kind, OF over one
hundred dollars in value, the value of
which shall not have been previously added
TO, or included in the valuation of the land
on which such structures have been erect
ed, and shall make return to the county
auditor thereof, at the same time he is re-
quired by this net TO make his return Of
personal property; 10 which return he shah
set forth The tract or lot of real property on
which each OF such structures shall have
been erected, the kind Of structure so erec-
ted, anj The true value added to such parcel
OF real property, by. the erection thereof;
and the additional sum which it is believed
The land on v hich the structure is erected,
would sell for at private sale, in conse
quence thereof, shall be considered the val
,ue of such new structure; and in case Of
the destruction by FIRE, food, or otherwise.
of any building or structure of any kind,
over one hundred dollars in value, which
shall have been erected previous 10 The last
valuation Of the land on which the same
shall have stood, or the value Of which shall
have been added TO any former valuation
of such land. the assessor shall determine,
as nearly as practicable. how much less
such land would sell for, at private sale, in
consequence Of such destruction. and max e
return thereof, 10 !he county auditor, as in
this section provided. q-
SEC. 27. Each township assessor shall
take and subscribe an oath. which shall be
certified by the magistrate administering
the same and attached TO The return which
he is required to make TO the county audi
tor, in The following form: ii asses
sor for township, in the county of
i: do solemnly swear, iha, the value
of all personal property, moneys, and cred.
lis, of which statement has been made
and altested by The oath Of the person re-
qnired BY the act for levying taxes on all
property in This State, according to its true
value. to list the same, is truly returned,
as set forth in such statement; that in ey-
cry case where by law | have been requi-
red 10 ascertain the amount or value of lie
personal property, moneys or credits, of
any person, company, or corporation, |
have diligently, and by the best means in
my power endeayored TO ascertain the true
amount and value of all such property,
moneys and edits, and that, as | verify
believe, The full value thereof, estimated
5y the rules prescribed by said net, is SET
forth in the annexed return; that in no case
have knowingly omitted TO demand. Of
any person Of whom by said act was re-
quifed TO make such demand, statement
of the description, of the amount and value
Of personal property, or of The amount OF
moneys and credits which he was required
TO list, or in any way connived at any vio-
lation or evasion ofaHy of the requirements
OF said act. in relation to the listing or val
uation Of property, moneys or credits, OF
any kind, for taxation"
Sec. %. Township assessors shall be al
lowed one dollar and fifty 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,
aud they shall make out their accounts in
detail, giving the date of each day which
they shall have been employed, which ac
count lhey shall verify under oath; and The
county auditor, if he shall find such account
to be correct, shall dsaw an order on the
treasurer for the same, bul in no case shall
the county auditor give an assessor an or
der for his compensation until he shall have
filed his list of assessments, with the state
ments returned 10 him, and the books il
which the original assessments were enter
ed, with the auditor; The lists TO be accu
ralely made Out and added up.
DISTRICT ASSESSORS AND WHEN AT
q SEC. 20. The county commissioners G
+ each county in This State. shall meet at th
! office Of The county Auditor, On the secon