The spirit of democracy. [volume] (Woodsfield, Ohio) 1844-1994, 1851-05-07

the county, and the person appointed to
such vacancy, shall be notified by the
county auditor, shall give bond, and take
an oath Of office, within the time after re.
ceiving such notice, and in the manner
prescribed i'll the foregoing section.
Sec. 81. If there shall be a vacancy
in the Office 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 to be made,
such vacancy shall be forthwith filled by
the auditor, treasurer and recorder OF the
county, in which such vacancy shall occur,
or any two Of them. il they can find any
competent and suitable citizen of their
county, who will accept and perform the
duties Of such office; ard if no person can
be found the auditor shall, within five days
after he shall come 10 the knowledge of
such vacancy, notify the state auditor
thereof. who shall forthwith proceed TO
fill such vacancy.
SEC. 32. 1t shall be the duty of each
district assessor TO make out, from the
maps and descriptions furnished him by
the county auditor, and from such other
sources and information as shall be in his
power, correct and pertinent description
OF each tract and lot Of real property in his
district. and when he shall deem it ncces-
sary to obtain an accurate description Of
any separate tract or lot in his district, he
may require the owner or occupier thereof
to furnish the same, with any title papers
he may have in his possession; and if such
owner or occupier. upon demand made
for the same, shall neglect or refuse to
furnish satisfactory description of such
parcel of real property 10 such assessor,
he may employ competent surveyor to
make out description Of the boundaries
and location thereof, and statement of
the quantity Of land therein; and the ex.
pense Of such survey shall be returned by
such assessor 10 the auditor of his county.
who shall add the same to the 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 10 such assessor, for
the use OF the persons 10 whom the same
is due; and he shall in all cases, from ac-
tual view, and from the best sources OF in
formation within his reach, determine, as
nearly as practicable. the true value Of each
separate tract and lot Of real property in
his district, according to the rules prescrb-
ed by this act for valulng real property;
and he shall note in his plat book, sepa.
II Of, ,,,l,,, oil loncoc mills and
other buildings which exceed one hundred
dollars in value, on any tract of land 9TH
er than town lots. which shall be carried
out as part of the value Of such tract
Sec. SO. For the purpose OF enabling
the assessorto determine the value OF build
ings and ether improvements, he is hereby
required to enter, with the consent OF the
owner or occupant thereof, and fully to eX-
anime all buildings and structures of what
soever kind which are not by this act ex-
pressly exempted from taxation.
Sec. 81. Each district assessor shall
on or before the tenth day Of October, one
thousand eight hundred and fIty-two, and
every sixth year thereafter, make out and
deliver 10 the auditor Of his county a re-
turn in tabular form, contained in a book
to be furnished him by such auditor. OF the
amount, description and value OF all the
real property subject to to be listed for tax
alton in his district; which return shall
contain: lst-The names, arranged in al
nban, ,,ica, order, Of the several persons
comnanie,s or corporations, in whose
,,.,,,,ps ,hn sor.,ral tracts of real property
other than town prop erty, in each township
within his district shall nave 'ee'i N'.ou y,
and in appropriate columns, of.oos''s 'a,' w.
name, the description of each tract, oes'c
mating the number of acres, the numCe!
of the section, and the part thereof, and o
the township or survey, listed In such
name, aud the value OF each separate trac'
as determined by the assessor; 2d-The
names, arranged in alphabetical order, o.
the several persons, companies or corpo'
rations, in whose names the several lots
of real property, in any town or towns IN
his district shall have been listed; and in
the appropriate columns opposite each
name, the description of each lot, and the
value thereof. as determined by the asses
sor: and such description shall designate
the town and number Of the lot, and the
part thereof, and if part OF lot is listed, i
Shall state the number Of feet along the
principal street on which it abuts. If the
name of the owner OF any tract of land Of
10, shall be unknown. the word unknown
shall be entered in the column OF name:
opposite said tract or lot. If land be stu
ted in the Virginia military district, or i:
not embraced in any land district, it shall
set forth the original survey or surveys
part or parts thereof, contained in eacl
separate tract so listed.
CONCLUSION NEXT WEEK.
n,,rl,1 I1rInN pXTIIE WORLDS FAIE