Gallipolis journal. [volume] (Gallipolis, Ohio) 1837-1919, 1851-05-15

IL in conseof1euce Of such destrue ton, and
make return thereof to the county auditnr, as
in this section provided.
Sec. 81. Each township assessor shall take
a nd subscribe an oath which shall be certified
by the magistrate administering the same and
attaehed- t. tie return which be Is required to
make to the county auditor, in the following
forms II, +, ASSESSOR for - township, In
the county Of -, do salemnly swear, that
the value Of al personal property, moneys, and
credits, Of which a statement has been made
ami gttested by the oath Of the person required
by. TIC act for levying taxes on all property 10
this State, according to its true value. to hsI
the same, is truly returned, as set iortn ~
st,cl, statement: that In every case where oy
law ] have been required to ascertain ~
amount or value OF the personal property M
news or credits, of sny pe5on' comp" 80
corporation. l have diligently, ana y .ne
means in NV power endeaVore1 70 -
-. 't-,,. ,,0ount and value OF all sncn pGOPet-
."e 80 "a -redits. and that, as verify
s.,:..a a. f.II value thereof estimated oy tne
,.-rribed by said act, Is set fortn In the
-.-sd return; that IN no case nave Know
- onitted to demand, of any person OF
..Ic1, 80 bv said act was required to make such
A..,,,d. statement Of the description, OF the
sr,ovat and value Of personal property. or OF
the amount of moneys and credits which he
was required to list, or in any way eonnlved
nt any violation or evasion OF any Of the re-
ouirements Of said act, in relation to the list
ing or valuation Of property. moneys or cred
its, of any kind, for taxation"
Sec. %. Township assessors shall be allow
ed one dollar and fifty cents per day, 10 be paid
out of the county treasury, for the time which
they shall be necessarily employed IN the per-
forruan nee of their duties, and they shall make
out their accounts in detail, giving the date OF
each day which they shall have been employed,
which account they shall verify under oath
and the county auditor, If he should ind such
account to be correct, shall draw an order on
1ISs treasurer for the same, but in no case shall
fhe county auditor give an assessor an order
FIR his com )ensation until he shall have filed
his LIST of assessments, with the statements re-
turned to him, aud the book in which the orig
ipaI assessments were entered, with the audi
tor; the lists to be accurately made out and
added up. i
DISTRICT AssEssoRs-How AND WHEN APPoISTED
Sec. %. The county commissioners of eacl
county in tins State, shall meet at the Office Of
the county auditor, on the second Monday in
March, one thousand eight hundred and fifty
two, and every sixth year thereafter; and when
they or any two Of them, shall be so convened
they shall proceed to divide their county intC
at least two, and not more than four districts
except the county of Hamilton, which may bt
divided into any number Of districts not. les,
than six, nor more than twelve; and to oppoint
some well qualified citizen of such county ns
assessor of real property for each district there
in; provided that no township or ward shall 5'
divided in forming such districts.
Sec. 30. Each person appointed to the ofic'
Of district assessor, shall be forthwith notihe'
by the county auditor of his appointment; ant
each person SO appointed, shall, within ten day
after receiving such notice, file with such audi
tor bis bond, payable to the State of Ohio
with at least one good freehold surety, to thu
acceptance of the county auditor. in the pena
sum of two thousand dollars, conditioned thai
he will diligently, faithfully and impartially
perform all and singular the duties enjoined on
him by this act; and be shall moreover take
and subscribe, on said bond, an oath, that be
will aecnrding to the best of his judgment,
skill and ability, diligently, faithfully and ini-
partially perform all the duties enjoined on
him BY this act, and ifany person so appointed
shall fail to give bond, or shall fail to take an
oath as required in the preceding section, with
ii .he time therein prescribed, the otflce TO
which he was appointed shall be considered va
can't, and shall be forthwith filed by the com
missioners, who shall be Immediately called to
gether for that purpose, by the county auditor,
BY the appointment Of some other suitable
competent citizen of the county, and the per
son appointed 10 such vacancy, shall be notIhed
by the county auditor, shall give bond, and
take an oath Of office, within the time after
receiving such notice, and in the manner pre-
scribed in the foregoing section.
Sec. 81. II there shall be vacancy in the
ofce Of district assessor. in any district OF any
county, after the tenth day Of April, eighteen
hundred and fifty two, and Of any year when
the assessment of the real property Of the State
Is 10 be made, such vacancy shall be forthwith
flied by the auditor, treasurer, and recorder Of
the county, in which such vacancy shall occur,
or any two Of them, If they can find any eoEi-
petent and suitable citizen Of their county,
who viii accept and perform the duties of such
Office and if no such person can be found, the
aoditor shall, within FIVE days after he shall
come to the knowledge Of such vacancy, noti-
fy the State auditor thereof. who shall forth
with proceed to I'll such vacancy.
Sec. 80. It shall be the duty Of each district
assessor TO make out, from the maps and deserip-
tions furnished him by the county auditor, and
from such other sources of information as shall
be in his power. a correct and pertinent de-
scription of each tract and lot OF real property
in his district. and when he shall deem 1t ne
cessary TO obtain an accurate description OF
any separate tract or lot in his district, he may
require the owner or occupIer thereof to FUR
nish the same, with any title papers he may
have in his possession; and If such owner or
occupier, upon demad made for the same, shall
neglect or refuse TO furnish satisfactory de-
scription of such parcel of real property to such
assessor, he may employ a competent surveyor
to make out a description Of the boundaries
and location thereof, and a statement of The
quantity Of land therein; and the expense oi
such survey shall be returned by sEch assessor
to the auditor of his county, who shall add the
same tothe tax assessed upon such real property,
and it shall be collected by the treasurer Of the
county with such tax, and when collected, shall
be paid on demand to such assessor, for the use
Of the persons TO whom the same is due; and
he shall in all cases, from actual view, and
from the best sources of information within
his reach, determine, as nearly as practicable,
.he true value OF each separate tract and lot
of real property in his district, according to the
rules prescribed by this act for valuing real pro-
perty: and he shall note in his plat book, sepa'
rately, the value Of ali houses. mills, and other
buildings which exceed one hundred dollars in
value, on any tract of land other than town
lots, which shall be carried out as part Of the
value Of such tract.
See 80. For the purpose Of enabling The
assessor 70 determine the value of buildings
and other improvements. he is hereby required
to enter, with the consent Of the owner or oc-
eupant thereof, and fully to examine all bull
dings and structures OF whatsoever kind which
are not by this act expressly exempted from