The spirit of democracy. [volume] (Woodsfield, Ohio) 1844-1994, 1851-05-07

the auditor shall carefully preserve the
same in his Office for one year. !.
Sec. 26. Each township assessor shall.
annually, at the time Of taking list OF
personal property, also take list OF
oil real property situate in his township,
that shall have become subject TO taxation
since the last previous listing of property
therein, with the value thereof, estimated
agreeably TO the rules prescribed therefor
by the tenth section Of this act, and of all
newbuildings, or other structures Of any
kind. Of over one hundred dollars in value,
the value of which shall not have been
previously added TO, or included in the
valuation Of the land on which such struc-
lures have been erected. and shall make
return to the county auditor thereof at the
same time he is required by this &C: to
make his return OF personal property; i'll
which return he shall set forth the tract or
lot Of real property Oh which.each Of such
structures shall have been erected, the
kind Of structure so erected, and the true
value added 10 such parcel Of real proper
~, by the erection thereof; and the addi-
= tonal sum which it is believed the land
on which the structure is erected, would
sell for, at private SALE in consequence
thereof, shall be considered the value OF
such new structure; and in case Of The
destruction by fire, flood or otherwise. OF
any building or structure Of any kind, over
one hundred dollars in value, which shall
have been erected previous to the last val.
uation OF the land on which the same shall
have stood, or the value OF which shall
have been added 10 any former valuation
Of such land, the assessor shall determine,
as nearly as practicable, how much less
such land would sell tor, at private sale. =.
in consequence of such destruction, and
make return thereof to the county auditor,
as in this section provided.
Sec 27. Each township assessor shall
take and subscribe an oath, which shall
be certified by the magistrate administer
ing the same and attached 10 the return
which he is required to make TO the coun-
ty auditor. in the following form: "I,-,
assessor for - township, in the county
Of F., do solemn swear, that the value
Of all personal property. moneys, and
credits, Of which statement has been
made and a,tested by the oath Of the per-
son required by the act for levying taxes
on all property in this state, according to
its true value, TO list the same, is truely re-
turned, as set forth in such statement: tina,
in every case where by law | have been
required to ascertain the amount or value
of the personal property, moneys or cred
its, OF any person, company, or corpora
ton, have diligently, and by the bes'
means in my power endcavored TO ascer-
tain the true amount and value OF all such
property, moneys, and credits. and that
ss verify believe, the full value thereof
estimated by the rules prescribed by said
act, is set forth in the annexed return; tha,
in no case have | knowingly omitted to
demand, Of any person Of whom by said
act was required TO make such demand, a
statement OF the description, Of the amount
and value Of personal property, or of the
amount of moneys and credits which he
was required to list, or in any way connl'
we'd at any violation or evasion of any o
the requirements of said act, in relation to
the listing or valuation OF property, mon
eys or credits, of any kind, for taxation
SEC. g. Township assessors shall be
allowed one dollar and fifty cents psr day
10 be paid out Of the county treasury, in
the time which they shall be necessarily
employed in the performance of their du
ties, and they shall make out their accounts
in detail, giving the date of each day which
they shall have been employed, which ac.
count they shall verify under oath: and
the county auditor, il he should find sucl
account to be correct, shall draw an orde!
on the trea easurer for the same, but in nc
case shall the county auditor give an as
SCISSOR an order for his compensation unit
he shall have filed his list Of assessments
with the statements returned to him, anC
the book in which the original assessments
were entered, with the auditor; the lists tc
be accurately made out and added up
DISTRICT ASsEssoRs-How AND WHEN AP
POINTED.
SEC. 90. The county commissioners o
each county in this State, shall meet at the
Office Of the county andtor. on the seconc
Monday in March. one thousand eigh
hundred and fity-two, and every sixth
year thereafter. and when they. or any two
Of them, shall be so convened, they shall
proceed to divide their county into at leas
two, and not more than four districts, ex
cept the county Of Hamilton. which may
be divided into any number Of districts no
less than six, nor more than twelve; and
to appoint some well qualified citizen o
such county as assessor of real property
for each district therein; provided that nc
township or ward shall be divided in form
ing such districts.
Sec. 80. Each person appointed to th'
Office of district assessor, shall be forthwith
notified by the county auditor of his ap
pointment; and each person so appointed
shall, within ten days after receiving suc
notice file with such auditor his bond. pay
,hla IN the State Of Ohio with at least on