The spirit of democracy. [volume] (Woodsfield, Ohio) 1844-1994, 1851-05-14

the personal property, moneys and credits.
and new entries and new structures, re-
turned by the assessors Of their counties.
DUTIES OF COUNTY AUDITORS AS TO MAKING
TAX LISTS AND DUPLICATES AND ASSES
SING 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, complete list, or
schedule OF all the taxable property in his
county, and the value thereof. as equalized,
arranged in the form foIlOwing:-Each
separate tract of real property in each
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
alphabetical order. Each separate lot or
tract Of real property, in each town, shall
be set down in line or lines opposite the
name Of tho owner or owners, arranged
in alphabetical order. The value of per-
sona property, moneys and credits, OF
each person, company, or corporation,
within each township, shall be set down in
a column opposite the name of the owner
or person in whose name the same is list
ed, which names shall, within each town
ship, be arranged in alphabetical order.
Sec. 81. Each county auditor, after
receiving from the auditor Of State, and
from such other officers and authorities as
shall be legally empowered to determine
the amount Of taxes to be levied tor the va
rious purposes authorized by law, state
ments of the amounts so 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
and 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.
ly on all real and personal property sub
ect to such taxes, and set down in one or
more columns, in such manner and form
as the auditor of State shall prescribe; and
in all cases where the whole amount of the
taxes upon the personal property, moneys
and credits Of any person, shall not
amount to five cents, the auditor shall not
enter the same upon the duplicate, if such
person has no other taxable property. The
several taxes shall be added up, including
the road taxes, and added at the foot Of
the duplicate of each township and town,
and the original duplicate, or copy there
Of certified by the county auditor, shall be
delivered to the county treasurer, on or
before the first day ofOctober in each year.
Sec. SO. The capital stock paid in,
and remaining as capital stock, undimin.
ished by losses. inclusive ofthe value Of all
personal property, moneys and credits Of
whatsoever kind, not forming part of such
capital stock, belonging to any canal or
slackwater navigation company. railroad
company, turnpike company, bridge com.
pany. plankroad company, insurance COM
pany, or other joint stock company, that
shall have been, or may hereafter be incor-
porated in this State, (including stage
companies } deduc,ing from the stock of
such company, the stock held by the State,
andf from the moneys and credits Of such
the amount of debts actually
owing by such company, shall be listed for
taxation by the principal accounting off.
Ger OF such company. at the true value
thereof in money. as property owned by
natural persons is required to be listed in
the township where the principal office Of
such company is kept, and taxes thereon
shall be assessed, collected, paid over. and
appropriated, as prescribed in the succeed
ing section Of this act; but the real and
personal property Of sncn companies used
exclusively for corporation purposes. shall
not be taxed. The provisions of this sec.
ton shall not extend to any join. stock
company. which now is, or may hereafter
be organized, whose charter or act of in.
corporation shall have guaranteed to such
an exemption from taxation. or
has prescribed any other as the exclusive
mode OF taxing the same.
Sec. SO. The auditor of State, annual
Iy, as soon as he shall have received from
The several county auditors, statements of
The aggregate value Of taxable property in
heir respective counties, and of the total
amount of taxes Of all descriptions assess
ed therein, for such year. as required by
this act, shall determine, from such state
ments, the average per centum assessed
throughout the State, upon the total value
Of all the property entered on the grand
list for taxation, and notify each county
auditor, in whose county the principal ac-
counting office of such joint stock com.
pany may be situated, OF such average per
centum; and every such county auditor
shall assess. on the capital stock and other
personal property listed by or on behalf Of
every such company, as prescribed in the
preceding section, the per centum oftax so
ascertained, and set down the whole
thereof in the column Of Estate
taxes" and such tax shall be collected,
accounted for, and paid over, as other
taxes levied for State purposes. -
Sec. 60. Any district or township as
SCISSOR, who shall deem it necessary, TO en-
able him to complete, within the time pre-
scribed by this act, the listing and valua-
lion of the property. moneys and credits