Gallipolis journal. [volume] (Gallipolis, Ohio) 1837-1919, 1851-05-22
lcoNcLUDED.l
DUTIES OF COUNTY Aup1roRs.

| DUTIES OF COUNTY AUDITORS.
Sec. 35. The county auditor of each
county shall, as soon as practicable,
after the fifteenth day of March, one
thousand eight hundred and ifty-two.
and every sixth year thereafter, make
out and deliver to the assessor Of each
district in his county, an abstract from
the books of his Office, containing de.
scription OF each tract and lot of real
property, situate within such district
with the name of the owner thereof, il
known, and the number of acres ol
quantity of land contained therein. as
the same shall appear on his books; and
also a map of each township and town
within such district.
Sec. Sc. Each county auditor shall
add to the value as returned by the as
SCISSOR, of all personal property, and oI
all moneys and credits, which the owner
or other person, in beha f of the owner,
whose duty it is made by this ect 10 list
the same, has refused to list or to the
value of which such persons shall have
refused to swear or affirm when requir-
ed so to do, in obedience to the proVis-
ions of this act, fifty per centum on the
value so returned by the assessor.
Sec. 81. If any person required to
list property for taxation, shall have
been prevented by sickness or absence.
from making out and delivering to the
assessor such statement, such person, or
his agent, having charge of such proper
ty, may, at any time before the assess
ment of taxes thereon by the county
auditor, make out. and attest on oath or
affirmation before the, county auditor,
who is hereby authorized to administer
the same, a statement as required by
this act; and the county auditor shall,
in such case, make an entry thereof on
the return for the proper township, and
correct the corresponding item or items
in the return made by the assessor, as
the case may require; but no such
statement shall be received by the
county auditor, from any person who
shall have refused to make ont, attest Oh
oath or affirmation and deliver to the
assessor, such statement, within the time
required by this act, nor from any per-
son, unless he shall make, and file with
the county auditor, an affidavit that the
person required by this act to list the
same, was absent from his township,
without design to avoid the listing OF his
property, or was prevented by sickness
from making out and delivering to the
assessor the required statement, within
the time prescribed by law.
Sec. SO. If, from q careful examina-
ton of the returns made by the district
assessors, the county auditor shall dis
cover that any tract of land, or town
lot, or part of either, in his county, shall
have been omitted in the returns Of
such assessors, he shall ado the same
to his list of real property, with the
name of the owner, and.shall forthwith
notify the assessor in whose returns
such omissions occurred, thereof, who
shall forthwith proceed TO ascertain
and return to the county auditor, the
value ofsuch tract or lot, or part thereof
or the auditor may himself ascertain the
value of such tract or part thereof, anc
add the same to the list of real proper
ty.
Sec. 80. Each county auditor shall
from time to time, correct any error
which he may discover in the descrip
ton, or in the quantity ofland contained
in his list of real property in his county
but in no case shall he make any dc
duction from the valuation of any trac
or lot of real property, except such a:
shall have been ordered, either by the
State board, or by the county board o
equalization, in conformity with The
provisions of this act, or upon the writ
len order of the Auditor of State, which
written order shall only be made upor
a statement of facts submitted to th'
Auditor of State in writing.
Sec. 40. Each county auditor shal
correct the valuation of any parcel o
real property on which any new struc
ture, of over one hundred dollars il
value, may have been erected, or ol
: which any structure of the like valu
shall have been destroyed, agreeably t
the return thereof. made in accordanc
with the provisions of this act, by tn
: assessor, and assess the taxes upon sue
corrected valuation.
s Sec. Al. The county auditor, if h
, shall have reason to believe, or be il
formed that any person has given to tn
assessor false statement of the person
e al property, moneys or credits, or th'
the assessor has not returned the tu
# amount of any property, moneys,
= Credits, required to be listed in b
township, or has omitted or made o
erroneous return of any property, mol
3 eys, or credits which are by law subje
to taxation, shall proceed at any tin
g before the final settlement with ii
county treasurer, to correct the retul
;f of the assessor, and 10 charge such pc
;: sons, on the duplicate with the prop,
- amount Of taxes; to enable him to
70 which, he shall be invested with all Il
g powers conferred on township assesso
by this act; and IT shall be the duty
: the auditor, in all such cases, to mott
- such persons, before making the ent
= upon the duplicate, tina: he may have I
70 opportunity of showing that his stat
o. ment, or return of the assessor, W