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

which written order shall only be made upon
a statement of facts submitted to the Auditor
OF State in writing.
Sec 40. Each county auditor shall correct
the valuation of any parcel Of real property on
which any new structure, of over one hundred
dollars in value, may have been erected, or on
which any structure of the like value shall
have been destroyed, agreeable to the return
thereof, made in accordance with the provis-
ions of this act, by the assessor, and assess the
taxes upon such corrected valuation
Sec. Al. The county auditor if he shnll
have reason to believe, or be informed thai
any person has given 10 the assessor false
statement of the personal property, moneys or
credits, or that the assessor has not returned
the full amount of any property, moneys, or
credits, required to be listed in his township
or has omitted or made an erroneous return of
any property, moneys, or credits which are by
law subject 10 taxation, shall proceed at any
time before the final settlement with the coun-
/ ty treasurer, to correct the return of the as
SCISSOR, aad to charge such persons, on the du.
plicate with the proper amount of taxes; to
enable him to do which, he shall be invested
with all the powers conferred on township as
SCISSORS by this act; and it shall be the duty Of
the auditor, in all such cases, TO notify such
persons. before making the entry upon the du-
plicate, that he may have an opportunity of
showing that his statemenI, or return of the
assessor, was correct; and the county auditor
SHALL in all such cases, file in his Office state
ment of the facts, or evidence upon which he
made such correction, but he shall in no case
reduce the amount returned by the assessor,
without the written assent of the Auditor of
State, given on statement of facts submitted
, by the county auditor.
Sec, ~. County auditors shall not pub
lish in the list of delinquent or forfeited land
any tract or lot upon which the taxes due
/ shall not be more than double the cost of pub
fishing such tract or lot; but such tract or lol
/ shall be retained upon the duplicate until the
taxes due thereon shall be more than double
the cost of publishing the same in the list oi
delinquent or forfeited lands.
Sec. 43. Each county auditor shall make
!, ont and transmit to the Auditor of State, be.
r fore the first day of September, annually, =
j statement Of the aggregate value of the taxa
! bic property in his county, and of the tota
, amount of taxes assessed thereon for that year
and he shall also make out and transmit, b.
mail, to the Auditor of State, on or before tht
, fifteenth day of October, in every year. com
S plete abstract Of the duplicate of his county
D and he shall also, at the same time, make on
and transmit to the Auditor of State an ab
stract of the number and value of each of tht
: enumerated articles, and the value of the un
r enumerated articles, the value of merchants
e and manufacturers stock, and the value O
!. moneys and credits, as returned by the town
: ship assessors, or rs Fixed by the county boart
] of equalization; said abstract to be made on
;. in such form as the Auditor of State shall pre-
. scribe and shall also make out and transmit
i to the Auditor of State, before the first day o
4 December, 1853, and every sixth year there
e after, complete copy of the grand list of rea
# property of each county, as it shall stand upol
1 the duplicate of that year.
i Sec. A. If the county tieasurer shall b
d unable to collect the taxes which have beel
It or hereafter shall be assessed upon any per
! son, or on any executor, administrator, guar
e dian, receiver, accounting officer agent or fac
Il tor. such treasurer shall apply TO the court o
+ common pleas in his county, and the cour
d shall cause notice to be served upon sucl
: person, executor. administrator, guardian, re
n cciver, accounting officer, agent or factor, re
Il ouiring him forthwith to show cause why b
i should not pay such taxes; and if he shall fu
to show sufficient cause, a rale shall be en-
tered against him for the payment of sue
taxes and the cost of such proceeding, whic
= rule slaA have the same force and effect as
! judgement at law, and be enforced by attaci
ment or execution or such process as may b
= directed by the court
y Sec. As That in the month of Novembel
u in each year, the treasurers of the sewers
} counties shall be required TO attend one day
/ at the place of holding the election in eac
e township of their respective counties, for tn
d purpose of receiving taxes, unless the commits
% sioners of any county shall order otherwise.
\ COUNTY BOARD FOR THE EQUALIZATION OF REA
PROPERTY.
10 Sec. 46. The county auditor, county con
II missioners. and the district assessors, or a ma
!. iority of them, shall form county board fc
e. the equalization of the real property of the
" county, with the exception of the real proper
Dr. ty in the city OF Cincinnati, which shall b
re cqualized by special board. as hereinaftt
to provided. They shall meet on the first Tue
t, day of November, 1852, and every sixth ye;
w thereafter, at the court house in their count
if the court be not in session, but if in sessio
$, at the auditors Office, when the county aud
G. :or shall lay before them the returns of Il
10 real property, made by the several district a
G. SCISSORS of such county, with the additions
Ye shall have made thereto, and having each t
1e ken an oath, fairly and impartally, to equalii
u the value of the real estate of such count
a. agreeably to the provisions of this act, the
" shall Immediately proceed to equalize sur
e. valuation, so that each tract or lot shall
tv entered on the tax list at its true value: ar
~ and for this purpose. they shall observe Il
p. following rules: lst They shall raise Il
rs valuation of such tracts and lots of real pro
he crty as, in their opinion. have been return'
mt below their true value, to such price or su
m as they may believe to be the true value ther
ke of, agreeable to the rules prescribed by IL
er act for the valuation thereof I'd. They sh'
he reduce the valuation of such tracts and lc
r. as, in their opinion have been returned abo'
he their true value, as compared with the ayea
.e- age valuation of real property of such count
mt having due regard TO the relative situato
he quality of soil, Improvements natural and q
by tifcial advantages possessed by each tract al