Fremont weekly freeman. [volume] (Fremont, Sandusky County, Ohio) 1850-1853, 1851-04-26
Of, who shall forthwith proceed to fillsuch va

eancy. i
Sec. 32 It shall be the duty of each dis
trict assessor to make out, from the maps and
descriptions furnished him by the county au-
ditur, and from such other sources Of informa-
ton 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 necessary TO obtain an accurate dcs-
cription of any separate tract or lot in his dis
trict, he may require the owner or occupier
thereof TO furnish the same, with any title pa
pers he may have in his possession; and i'll
such owner or occupier, upon demand made
for the same, shall neglect or refuse to furnish
satisfactory description of such parcel of real
property TO 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 expenses of such survey shall be returned
by such assessor 10 the auditor Of this county,
who shall add the same to the tax assessed
upon such real property and it shall be col
lected 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; he shall in
all cases, from actual view, and from the best
sources of information within his reach, de-
termine, as nearly as practicable, the true val
ue of each separate tract and lot of real prop
erty in his district, according to the rules pres
cribed by this act for vaIuing real property !;
and he shall note in his plat book, separately,
the value of all houses, mills, and other build
ings which exceed one hundred dollars in val
ue, on any tract of land other than town lots,
which shall be carried out as part of the val
ue of such tract.
| Sec. SO. For the purpose of enabling the
assessor TO determine the value Of buildings
and other Improvements, he is hereby requir-
ed to enter, with the consent of the owner or
occupant thereof, and fully to examine all
buildings and structures of whatsoever kind
which are not by this act expressly exempted
from taxation.
Sec. 81 Each district assessor shall, on
or before the tenth day of October, one thou
sand eight hundred and ffty-two and every
sixth year thereafter, make out and deliver to
the auditor of his county a return in tabular
form, contained in book to be furnished him
by such auditor, of the amount description
and value of all the real property subject to
be listed for taxation in his district; which re-
turn shall contain: 1st-The names, arranged
. in alphabetical order, of the several persons
companies or corporations, in whose names
the several tracts of real property, other than
town property. in each township within his
district shall have been listed; and in appro-
pirate columns, opposite each name, the des
! crption of each tract designating the number
. of acres, the number of the section, and the
part thereof, and of the township or survey
listed in such name, and the value of each sep
arate tract as determined by the assessor; &c
The names, arranged in alphabetical order
of the several persons, companies, or corpora
tions, in whose names the several lots Of rea
property, in any town or towns in his distric
shall have been listed and in the appropriate
| columns opposite each name, the description o
each lot. and the value thereof. as determined
by the assessor; and such description shal
: designate the town and number of the lot, anC
f the part thereof and if part of lot is listed
: shall state the number of feet along the prin
! cipal street on which it abuts. If the nam,
of the owner of any tract of land or lot shal
, be unknown, the word unknown shall be en-
, tered in the column of names opposite sait
r tract or lot If lands be situated in the Vir
ginia military district, or is not embraced ii
any land district it shall set forth the origiua
survey or surveys, part or parts thereof, con
! tanned in each separate tract SO listed.
DUTIES OF COUNTY AUDITORS
: Sec. 35. The county auditor of each coun
: /, :y shall, as soon as practicable. after the fl
teenth day of March, one thousand eight hun
+; dred and fifty-two and every sixth year there
after, make out and deliver TO the assessor c
j each district in his county, an abstract fror
d the books in his Office, containing a descrip
. ton of each tract and lot of real property, stu
i ate within such district with the name of til
e owner thereof if known, and the number @
acres or quantity of land contained therein, a
the same shall appear on his books; and ais
, map ofeach township and town within sue
district.
: Sec. SO. Each county auditor shall add
the value, as returned by the assessor, of a
personal property, and of all moneys and cred
y its, which the owner or other person, in be
n half of the owner, whose duty it is made b
this act to list the same, has refused to list c
to the value of which such person shall hav
J refused to swear or affirm when required so I
II do, in obedience to the provisions of this ac
s. fifty per centum on the valne so returned
&c the assessor.
IS Sec. 81. If any person required to lii
, property for taxation, shall have been pr'
l. vented by sickness or absence, from maxim
s out and delivering TO the assessor such stat'
'r ment, such person, or his agent, having charg
s. of such property, may, at any time before ii
le assessment of taxes thereon by the county al
h ditor, make out, and attest on oath or afirm
T. ton before the county auditor, who is hereb
H. authorized to administer the same, stat,
lie ment as required By this act; and the count
le auditor shall, in such case, make an entr
"a thereof on the return for the proper townshi
l. and correct the corresponding item or item
u in the return made by the assessor, as IL
b case may require; but no such stateme
ar shall be received by the county auditor. fro
ID any person who shall have refused to NAL
I'd out, attest on oath Or affirmation and deliv
le to the assessor, such statement within Il
ly time required by this act, nor from any pc
le son, unless he shall make, and file with Il
y county auditor, an affidavit that the person r
al quired by this act to list the same, was abse
e from his township, without design to avoid Il
b. listing of his property, or was prevented