Fremont weekly freeman. [volume] (Fremont, Sandusky County, Ohio) 1850-1853, 1851-04-26


such maps. returns lists. and abstracts as art
in their Offices, and each board shall keep !
regular journal of its proceedings, which shal
be deposited with the auditor of the county
and the county auditor shall add to or deduc
from the value of any tract or lot of real prop
erty, or of any district, township or town, such
sum or per cent. as shall have been ordered
by the board Of equalization, and said board;
shall also. at the same time. hear complaints
and e5ualze the assessments of all personal
property moneys and credits, new entries and
new structures, returned for the current yeal
by the assessor, and said board shall have
powe. 10 add to or deduct from the valuation
Of personal property, or moneys or credits o.
any person, returned by the assessor, or which
NAV have been omitted yb him upon such ev.
idence as shall be satisfactory TO said board
whether said return be made upon the oatt
of such person, or upon the valuation of the
assessor; Provided, that said board shall moi
reduce the aggregate amount of the persona
property, moneys and credits. and new entries
and new structures returned BY the assessors
Of their counties.
Durv OF COUNTY AUDITORS AS TO MAKING TAX
lists AND DUPLICATES AND ASSESSING TAXES
Sec. Sc. Each county auditor shall make
out in book to be prepared for that purpose
in such manner as the State Auditor shall
prescribe, a complete list or schedule of all the
taxable property in his county, and the value
thereof. as equalized, arranged in the form fol
lowing Each separate tract of real property
ineach township of his county, other than town
property, shall be contained in a line or lines
opposite the name Of the owner or owners.
which names shall be arranged in alphabet
cal order. Each separate lot or tract of real
property, in each town, shall be sex down in a
line or lines opposite the name of the owner OF
owners arranged in alphabetical order. The
value Of personal property, moneys and cred
its Of each person. company, or corporation
within each township, shall be set down in a
column opposite the name of the owner or per
son in whose name the same is listed, which
names sholl. within each township, be arrang-
ed in alphabetical order
Sec. 81. Each county auditor. after receiv-
ing from the auditor of State, and from such
other officers and authorities as shall be leg
ally empowered to determine the amount of
taxes to be levied for the various purposes
authorized by law. statements of the amounts
50 to be levied, for the current year, shall
forthwith proceed to determine the sum or
sums to be levied, upon each tract and lot OF
real property aud upon the amount OF person
al property, moneys and credits listed IN his
county, in the name of each person. company
or corporation, which shall be assessed equal
iy on all real and personal property subject to
10 such taxes, and set down in one or more
columns, in such manner and form as the audi
ser Of State shall prescribe; and in all cases
sshexe the whole amount of the taxes upon
the personal property moneys and credits oil
any person, shall not an1o ans TO hve cents
4he auditor shall not enter the same upon
the duplicate, fsuch person has no other tax
able property. The several taxes shall be
added up. including the road taxes. and added
at the feot of duplicate of each township and
town. aad the original duplicate or copy
thereof, certified by the county auditor shall
be deliveredts the county treasurer, on or be-
fore the first day of October in each year.
Sec So The capital stock paid in. and re-
uaiEing as capital stock, andiminished by los
ses. inclusive of the value of all personal prop
erty. moneys and credits of whatsoever kind,
not forming part of such capital stock, belong
ing 10 any canal or slackwater navigation COM
peny, railroad company, turnpike company,
bridge company, plankread company. insur-
anee company, or other JOINT stock company,
that shall have been, or may hereafter be in
corporated IN this State, (inelading stage COM
panies,l dedueting from the stock of such
company the stock held by the State,and from
1he moaeys and credits of such company.the a.
mount ofdebts actually owing By such company
shall be listed for taxation by the principal ac-
counting officer of such company, at the true
value thereof in moneys as property owned by
natural persons is required to be listed in the
sownship where the principal Office Of such
hall
ASSESSED. collected paid over, and appropriat-
ed, as prescribed in the succeeding section of
this act; but she real and personal property
of such companies used exclusively for eorpo-
ration purposes, shall not be taxed. The pro-
visions of this section shall not extend to any
joint stock company, which now is, or may
hereafter be organized. whose charter or act
ofiRcorporation shall have guaranteed to such
prescribed any other as the exclusive mode
of taxing tie same.
See So The auditor of State, annually,
as soon as he shall have received from the sew
eral county auditors statements of the aggre-
gate value Of taxable property in their respec-
tive counties, and of the total amount of taxes
OF all descriptions assessed therein, for such
year, as required by this act. shall determine,
from such statements, the average per cent
assessed throughout the state, upon the total
value of all the property entered or the grand
list for taxation, and notify each county audi
tor.in whose county the principal accounting
Office OF such joint stock company may be sit
uated, of such axeIage per centum; and ev-
cry such county auditor shall assess, on the
capital stock and other personal prperty listed
by or on behalf Of every such company, as
prescribed in the preceding section, the yer
centum Of tax SO ascertained, and set down the
whole amount thereof in the column of State
taxes. and such tax shall be collected, account
ed for, and paid over, as other taxes levied for
State purposes.
See. 60. Any district or township assess
sor. who shall deem it necessary. to enable
him to complete, within the time prescribed
by this act, the listing and valuation Of the
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