The Portsmouth inquirer. [volume] (Portsmouth, O. [Ohio]) 1849-1855, 1851-04-21

thereon IN tie colu nm ol f'clato LaAouS ahe
such tax shail be collected. ACCOUNTED for, and
paid over az other taxes ieyiedfor State pafpo-
ses. NJ f Eil
SIC. 50. Any district or township assessor.
who shall deem il necessary, to enable, him, 10
complete, within the time prescribed by this
act, the listing and valuation Of the property,
moneys and credits Of his district township or
ward, may withthe approbation of the county
auditor, appoint some we'll qualified citizen Of
his county OF township as the case may be, to act
as an assistant, and assign to him such portion Of
his district or township as he shall think proper,
and each assistant, so appointed, shall, within
the division Of such district or township assign
ed him, underth direction Of the assessor, af-
ter giving bond and taking an oath. as prescrib-
ed in this act, perform all the duties enjoined
npon. vested in. or imposed upon assessors by the
provisions of thisact 'g l"iM-l '
SEo. 61. Each district assessor, and each
member of the county boards Of equalization
shall be entitled to receive, for each dayneces-
sarily employed in theperfomanceo of the duties
enjoined on him by this act, such sum as the
commissioners of his county shall allow, not ex-
ceeding two dollars, to be paid out of the coun-
ty treasury, on the order of the county auditor.
Each member of the State board of eqdaliza-
ton shall receive, for each day he shall attend
on the sessions of said [board,] three dollars,
and the like sum for every twenty five miles he
shall necessarily travel in going to and returning
from Columbus, to be paid out of the State
Treasury, on the order of the Auditor of State.
Sec. SO. That the county commissioners shall,
at the annual meeting in March, determine The
amount of tax to be levied for that year for road
purposes, and any other officers or authorities au
thorized by law to assess tax for road purpo-
ses shall also determine annually the amount
thereof, at any Of their meetings previous to the
first Monday of April in each year, 'and make
return thereof to the county auditor on or be-
fore the tenth day Of April The auditor Of
each county shall assess the same upon the du-
plicate ofproperty for the current year, anything
in any law to the contrary Notwithstanding, and
shall also, on or before the tenth day of May
next after the determination Of the amount Of
such tax or taxes, by the authorities aforesaid,
make out and transmit to the township clerks Of
his county, lists Of such road taxes Pr"
| SEC. So. The commissioners Of each county
shall, at their March or at their June session,
annually, determine on the amount to be raised
for ordinary county purposes, for bridges, for
public buildings, for the support Of the poor, for
interest and principle on the county debt, and
for the support of common schools. The COM
| miooAohhioI HOWCNOit oHull oCs lOltut uPoh VA
record OF their proceedings, specifically, the
amount to be raised for any one of the above de-
fined purposes; the county auditor shall care
fully ascertain the net amount collected for each
purpose under said levy; and it shall not be
lawful to use any such specific fund for any 9TH
er purpose than the one for which the same was
specially levied. 0
Sec. 64. The trustees of the several town.
ships in each county shall, on or before the fif-
|teenth day of June, annually, determine the
amount necessary to be raised in their town
ships respectively, for ordinary township pur-
poses; for the payment Of legal and just claims
against such township; for the support of the
poor and the road tax shall be determined at the
time and in the manner prescribed in the pre-
ceding section; the levy for said purposes shall
be specific; so entered upon the record Of the
proceedings of said trustees, and certified to the
county auditor who shall carefully ascertain the
net amount collected for each purpose; and sucl
specifcfund shall not be used for any othel
purpose than the one for which the same wa!
specially levied. ~
SEC. 65. All city and town corporation
shall annually determine on the amount to b,
raised for any purpose for which such city O
town corporation, shall be authorized to asses
tax, and shall certify the same TO the count,
auditor, on or before the fifteenth day Of June
to be by him placed on the duplicate to be col
lected by the county treasurer as other taxes ar,
collected. Every such city or town corporation
shall specify upon its record the amount requir.
ed for each purpose; and such specific fund
shall not be used for any other purpose than tht
one for which the same were specially levied
Provided, however, that the aggregate amoun
levied by any city or town corporation, for an!
year, shall not exceed tax of five mills on The
dollar of the taxable property in such incorpo
rated town or city, unless in such incorporated
town there shall be less than one hundred
thousand dollars in value of property entered
upon the duplicate for taxation, in which case
the tax shall not exceed eight mills on the dol
lar; and provided, further, that such limitations
shall not extend 10 special or discriminating To-
cal taxes, which city or town corporations are
or may be authorized to levy upon any lots
blocks, or squares, in such city or town, or t
any towns or cities specially authorized to lev!
Q greater amount of tax than is provided for il
this section-whichs special OF discriminating 10
cal taxes are by law required to be otherwise
collected, shall not be placed on the duplicate
SEC. &c. The Auditor of State shall from
time to time prepare and transmit to the severa
county auditors all such forms and instruction
as he shall deem necessary to carry into effec
the provisions of This act; and with the advice
OF the attorney general, he shall decide all ques
tons which may arise as to the true construc
ton OF this act, subject, however, in al cases
to an appeal to the Supreme Court
SEC. 81. County Auditors shall, before tn,
fifteenth day of February, annually, make ou
/ the blank forms and instructions for the town
ship assessors, and forward them to the town
ship clerks, as required by the fifteenth section
OF the act to create the office of township as
. SCISSOR, passed March 20, l841; and theauditor
I OF counties, and assessors of townships anS
wards shall, in all respects except as herenbe
fore provided, be governed by the rules and reg
ulatlons contained in the several acts prescrib
ing their duties.
i SEC. 68. Every county auditor, and ever,
district and township assessor who shall, in an,
case refuse or knowingly neglect to perform an,
duty enjoined on him by this act or who shal
, consent to or connive at any evasion Of its pro
visions, whereby any proceeding required by thii
act shall be prevented or hindered, or whereby
any properly required to be listed for taxation
shall be unlawfully exempted, OF the valuation
thereof be entered on the tax list at less thar
its true value, shall, for every such neglect, re-
fusal, consent, or connyance, forfeit and pay Il
!, the State not less than two hundred nor more
liz one thousand dollars, at the discretion
the court, 4, be recovered before any court o.
. record in the State. ,'f'!
SEC. SO. The act for iev;ipg taxes on al
property in this State, according 10 its ifae val
, ue, passed March 2, 1876, the act To amend the
same, passed February s, 1S47, the act to pro,
lx,,l 49,