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

statement Of the quantity Of land therein;
and the expense Of such survey shall be
returned by such assessor 10 the auditor
Of his county, who shall add The same. 10
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 to such
assessor, for the use Of the persons 10
whom The same is due; and he. shall in
allcases, from actual view, and from the
bes. sources Of information within his
reach, determine as nearly as practicable,
the true value of each separate tract and
lot Of real property in his district, accor-
ding 10 The rules prescribed by this ac
for yaluing real property; and he shall
note in his plat book, separately, the value
OF all houses, mills, and other buildings
which exceed one hundred dollars in val
ue, on any tract of land other than town
ols, which shall be carried ou, as part
of the value of such tract.
SEC. 33. For the purpose Of enabling
the assessor 10 determine the value Of
buildings and other Improvements, he is
hereby required TO enter, with The consent
Of The. owner or occupant thereof and
fully to examine all buildings and s,ruc-
lures Of whatsoever kind which are not by
this act expressly exempted from taxation.
SEC. "a. Each district assessor shall,
on or before the tenth day Of October,
one thousand eight hundred and ffiy-two,
and every SIKH year thereafter, make
out and deliver TO the auditor of his coun-
" a return in tabular form, contained in
book 10 be furnished him by such au-
ditor, Of the amount, description, and val
ue, of oil real property subject 10 be list
ed for taxation in his district; which re-
turn shall contain 1st. The names, ar.
ranged in alphabetical order, Of the sew.
eral persons, companies, or corporations
in whose names the several tracts of rea
properly, olher than town property, il
each township within his district shall
have been listed; and in appropriate col
umns, opposite each name, the descrip
ton of each tract designating the number
Of acres, The number Of the section, and
the part thereof, and of the township OIL
survey. listed 4 such name, and The val
ue OF each separate tract as determined
by The assessor; Cd. The names, ar.
ranged in alphabetical order, Of the sew.
eral persons, companies, Interpretations
in whose names the several lois Of real
properly, in any town or towns in his dis
irici shall have been listed; and in the ap'
propriate columns opposite each name, the
description of each lot, and the value
thereof, as determined by the assessor
and such description shal designaiae the
town and number Of the lot, and the par
thereof and if any part Of a lot is listed
it shall state the number Of feet along The
principal street on which itabuts. If The
name Of the owner Of any tract of lane
or lol shall be unknown, The word sun
known" shall be entered in the column
Of names opposite said tract or lot. |
land be situated in the Virginia military
district, or is not embraced in any lane
district it shall set forth the original survey
orsurveys, part or parts thereof, contain
ed in each separate tract so listed.
DUTIES OF COUNTY AUDITORS
SEC. 35. The county auditor of eacf
county shall, as soon as practicable afIel
the fifteenth day Of March, one thousand
eight hundred and fliy-two, and every
SIKH year thereafter, make out and de
liyerio the assessor Of each district in hi
county, an abstract from the books in hi
Office containing description Of eacI
tract, and lot Of real properly situai
within such district with the name of III
owner thereof, if known, and The numbe
of acres or quantity Of land con,aine
therein, as the same shall appear on hi
books; and also a map OF each townshi
and town within such district.
SEC. So Each county auditor shall ad
TO the value, as returned by the assessor
of all personal properly, and of all NOR
eys and credits, which The owner, Q
oiher person, in behalf Of the owne
whose duty it is made by this act TO Ii.
the same has refused TO list or 10 the va
ue of which such persons shall have re
fused to swear or affirm when required S
TO do, in obedience TO the provisions Of thi
act, fifty per cenIum on The value so re
turned by the assessor.
Sec. 81. If any person required to lis
properly for taxation, shall have been pre-
vented by sickness or absence, from ma
king out and delivering TO the assesso
such statements such person, or his agent
having charge Of such properly, may, a
any time before the assessment of ,axe
thereon by the county auditor, make ou,
and attest on oath or affirmation befor,
the county auditor, who is hereby author
lied TO administer the sume, statemen
as required by this act; and the count,
auditor shall, in such case, make an en-
Try thereof on the return for The prope
township, ard correct the corresponding
item or iiems in the return made by IN,
assessor, as the case may require; bu
no such statement shall be received b,
the county auditor, from any person VIII,
shall have refused 10 make out, attest O,
oath or affirmation and deliver 10 The as
SCISSOR, such statement, within The time re
quired by this act, nor from any person
unless he shall make, and file with IN,
county auditor, an affidavit that the per
son required by this act 10 list The same