Fremont weekly freeman. [volume] (Fremont, Sandusky County, Ohio) 1850-1853, 1851-04-26
= tho order of tbe audi,or Of State

shall, at the annual meeting in March, deter
mine the amount of tax to be levied for that
year for road purposes, and any other officers
or authorities authorized by law to assess a
tax for road purposes 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 before the tenth day of
April The aupitor of each county shall as
sess the same upon the duplicate of property
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
cut and transmit TO the township clerks of his
county, lists of such road taxes.
Tee. 63. The commissioners of each couR-
ty shall, at ther March or at their June ses-
sion, annually, determine on the amount to be
raised for ordinary county purposes, for bridg-
es, for public buildings, for the support of the
poor, for interest and principal on the county
debt, and for the support of common schools
The commissioners, however, shall set forth
upon the record of their proceedings specific
ally, the amount to be raised for any one Of
the above defined purposes; the county audi
tor shall carefully ascertain the net amount
collected for each purpose under said levy;
and it shall not be lawful to use any such spe-
cifc fund for any other purpose than the one
for which the same was specially levied.
Sec. 64. The trustees of the several town
ships in each county, shall, on or before the
fifteenth day of June, annually, determine the
amount necessary to be raised in their town
ships respectively, for ordinary township pur-
poses; for the payment oflegal and just claims
against such township; for the support of the
poor and the road tax shall be determined at
the time and the manner prescribed in the
preceding section; the levy for said purposes
shall be specific; SO entered upon the record
of the proceedings of said trustees, and certi-
fed to the county auditor, who shall careful
ly ascertain the net amount collected for each
purpose; and such specific fund shall not be
used for any other purpose than the one for
which the same was specially levied.
Sec. 65. All city and town corporations
shall annually determine on the amount to be
raised for any purpose for which such city
or town corporation, shall be authorized to as
sess a tax, and shall certify the same to the
county auditor, on or before the fifteenth day
of June. TO be by him placed on the duplicate
TO be collected by the county treasurer as 9TH
eI taxes are collected. Every such city or
town corporation shall specify upon its record
the amount required for each purpose, and
such specific funds shall not be used for any
other purpose. than the one for which the
same were specially levied; provided, howev-
er, that the aggregate amount levied by any
city or town corporation, for any year, shall
not exceed tax of five mills on the dollar
of the taxable property in such Incorporated,
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 or the dollar; and
provided, further, that such limitations shall
not extend to special or discriminating local
taxes which city or town corporations are or
NAV be authorized to levy upon any lots,
blocks or squares, in such city or town, or to
any towns O.. cities specially authorized to levy
a greater amount of tax than is provided for
in this section which special or discriminat-
ing local taxes are, By law required to be 9TH
erwise collected, shall not be placed on the
duplicate.
Sec. sc. The auditor of State shall from
time to time prepare and transmit to the sew
eral county auditors all such forms and in
struciions as he shall deem necessary to carry
into effect the provisions of this cct; and with
the advice of the Attorney General, he shall
decide all questions which may arise as to the
true construction of this act subject Lowev-
er. in all cases, to an appeal to the Supreme
Court
Sec. 81. County Auditors shall, before tie
fifteenth day Of February, annually, make out
the blank forms and Instructions for the town
ship assessors, and forward them to the .own-
ship clerks as required by the fifteenth section
of the act to create the Office of township as
SCISSOR, passed March 20, Is4l; and the aud
itors of counties and the assessors of township
and wards shall.in all respects, except as here
inbefore provided, be governed by the rules
and regulations contained in the several acts
prescribing their duties.
Sec. 68. Every county auditor and every dis
trict aud ioanshp assessor who shall in any case
refuse or knowingly neglect 10 perform any duty
enjoined on him by This ACT, wo shall couaent 10
or conniVe at any evasion OF its provisions where
by any proceeding required by this shall be pre-
vented Of hndeTed, whereby any property re-
quirrd TO be listed for taxation sha be unia wfully
exempted, or the valuation thereof be entered on
the Tax list at less than its true values shall for ev-
cry such neglect, refusal, consent or conuivance,
forfeit and pay to The state less than hun-
dred nor more than thousand dollars, the
discretion oi the conTtb 10 be recovered bsioTe any
court Of record in the state.
Sec. So. The act for evying taxes on all proper
y in this state, according to lis true value, passed
March 2, 1876, the act TO provide for the assess
ment Of personal property and the valuation of new
entries and new structures, passed January p,
Ie4S, the act passed February %, I643 further to
amend the act for ievying taxes on all property
in this state, according TO its trne value, and the
act passed March 10. I549, further to amend said
act OF March 2, 1916, and all parts of laws suPerse
ded by this act, and nconsstant Herewith are here
by repealed.
sec. 10. Nothingn in this act contained shall be so
construed as to impair or in any affect the
provisions Of act passed at The present session of
the General Assembly. entitled ''An act to tax
banks aud bank and other stocks the same as other
property is taxable by the laws of this stale''
sec. II. Provided that every agency of an iusu-
rance company Incorporated by the authority of any
other state government, shall be annually as
sessed at the amount OF the gross receipts of such
agency, and subject to the rate Of taxation
that other personal property is subject TO, at the
place where such agency is located; and provided
further, that the domestic bonds of The state shall