The Kalida venture. [volume] (Kalida, Ohio) 1841-1865, 1851-05-16
responding Is ding ,il iiism or items u lie return

require; but no such staiemen, ,slali be
y,sceived BY tte county auditor, from any
person who shall have refused 70 make
our., snttest on oath or affirmation and
deliver TO the assessor, such statement,
within the time required by this act, nor
from any person, unless he shall make,
and file with the county auditor, an affi,
davit that the person required by this act
to list the sane, was absent from his
township, without design to avoid the
listing Of his property or was prevented
by sickness from making out and deliver
ling 10 the assessor the required state
men,, within the time prescribed by law.
SEC. 49, II, from a careful examina-
|tion of the returns msderby the district
Iassessots, the county auditor shall dis,
cover that any tract of land, Or town lot,
or pari Of either, in his county, shall have
been omitted in the returns of such as
SCISSORS, he shall add the same 10 hislisl
Of real property, with the name Of the
owner, and shall forthwith notify the as.
SCISSOR in whose returns such omissions
occurred, thereof who shall forthwith
proceed to ascertain, and return TO the
county auditor, the value Of the tract o.
lioi, or part thereof or the auditor may
himself ascertain the value of such lvac
|.or lot Or part thereof, aud add the same
10 the list ofreal property. m5 +,
i SEC. 80. Each county auditor shall
\ from time 10 time, correct any erro
which he may discover in the description
Tor in the quantity Of land contained in
4 his list of real property in bis county
bu, in no case shall he make any deduc
lion from the valuation Of any tract Or 20
of real property, except such as shall havt
been ordered, either by the State board
or by the county board Republication, il
! conformity with the provisions Of this act
or upon the, written order Of the Audito
'lof Stale which written order shall onl.
d be made upon statement OF facts sub
!, limited to The Auditor Estate in writing
4 SEc. 40. Each county auditor shal
correct The valuation ofany parcel of rea
property on which any new structure, Q
over ono hundred dollars in value, ma
!, have been erected, or on which an
I, structure Of the like value shall hav
Ibeen destroyed, agreeubly TO the retur
!. .|thereoC, mads in accordance with til
provisions Of this aci, by the assessor
: and assess The taxes upon such correcte
[valualion. ~ sbosrsq Ja IS F,Y.g gd5,9d
SEC. al. The county auditor, If h
shall have reason to believe, or be il
formed that any person has given % th
assessor a false statement OF the pc
sonal porperty, moneys or credits, or lha
the asse ssor has not returned the ful
amount Of any property, moneys, Q
credits, required 10 be listed in his tow
ship, or has omitted or made an erron
eous return Of any property, moneys, I
credits which are by law subject to tax'
lion, shall proceed al anytime before III
: final settlement with the county tre'
e surer. 10 correct. the return Of ihe a
> SCISSOR. and TO charge Puch peIsons, Q
: The duplicate with the proper amount
Q taxes. 10 enable him TO do which, b
= shall be invested with all The powe
!, conferred on township assessors by thj
! act; and il shall be tie duty Of the aud
Tor. in all such csses, TO notify such pc
7 sons, before making the entry upon Il
: duplicate, that he may have an oppo
!, unity of showing that his statement,
2 return Of the assessor, was correct; ar
!. The county auditor shall, in all such case
u file 10 his office a statement Of the fact
u or evidence upon which he made sue
i correction, but he shall in no case redut
n the amount returned by the assessc
'f Without the written assent OF the Audlt'
J. Of State, gwen on a statement OF fac
y submitted by the county auditor.
* SEC 40. County auditors shall y
n publish in the list Of delinquent or fc
p Efei,ed lands, any tract or lot upon whi'
II The taxes due shall no, be more Than do
3 Sle The cost Of publishing such tract
u lot; but such tract or lot shall be retaln'
upon The duplicate until the taxes d,
thereon shall be more than double Il
h cos, Of publishing the same in the list
,r delinquent or forfeited lands.
ID SIC. 43. Each county auditor sh'
-y make out and transmit to the Auditor
!. State. before the first day of Septemb'
Ia annually, a statement oflthe aggrega
in value Of the taxable property in J
of county, and Of the total amount Of tax
te assessed thereon for that year; and
,e shall also make Out and transmit, by ma
err TO the Auditor Of State, on or bettre 4
ID fifteenth day Of October, in evsry year,
lis complete abstract Of the duplicate Of l
ip county; and he shall also, al the sar
i time, make odt and transmit 10 the Au'
III ltor of State an abstract Of the numb
&. aud value of each Of the enumerat
III articles, and the value Of the unepum
or ated articles, the value Of merchants a
N. manufacturers stock, and the value
ID moneys and credits, as returned by I
he township assessors, or as fixed by
We county board of equalizaloni said
ed | styact to be made Out in such form as
-. ,,d;,or of State shall prescribe: a