Portage sentinel. [volume] (Ravenna, Ohio) 1845-1854, 1851-06-16

tuot ue VIII dSCoiohiS W tuc ueSt vi hio
Judgment, skill and ability, diligently,
faithfully and imparlially perform all The
duties eljoined OH him by this act, and if
any person SO appointed shall fail 10 give
bond, or shall fail 10 take an oath US re-
qured in the preceding section, within The
time therein prescribed, the Office 10 which
he was appointed shall be considered va.
cant, and shall be forthwith filled by the
commissioners, who shall be Immediately
called together for that purpose, by the
county authority the appointment Of some
other suitable competent citizen Of the
county, and the person appointed to such
vacancy, shall be notified by the county
auditor, Shall give bond, and take an oath
of Office, within the time afier receiving
such notice, and in the manner prescribed
IN the foregoing section.
SEC. 81. If there shall bs vacancy in
the Office of district assessor, in any dis
trict of any county, AFTER rhe tenth day Of
April, eighteen hundred and fifty-two and
Of any year when the assessment of lhe
real properly of the State is to be made,
such vacancy shall be forthwith filled by
the auditor, treasurer and recorder of The
county, in which such vacancy shall oc-
cur, or any Two of them. if they can find
any competentand suitable citiz Of their
county. who will accept and perform the
duties OF such Office; and if TO snch person
can be found, the auditor shall within five
days alter he shall come to acknowledge of
such vacancy notify the state auditor there.
of, who s.rall forthwith proceed 10 6ll such
vacancy.
SEC. 80. ii shall be the duty OF each
district assessor TO make out, from the
maps and descriptions furnished him by the
county auditor. and from such other sour
ces of informatioa as shall be in his power,
a correct and pertinent description Of each
tract and lot Of real property in his district,
and when he shall deem il necessary 10 ob-
tain an accurate description of any separ-
ate tract or lot in his district, he may re.
quire the owner or occupier thereof TO fur
nish the same, with any title papers he
may have in his possessions; and if such
owner or occuPier upon demand made for
the same, shall neglect or refuse to fur
nish satisfactory description of such par.
Gel OF real property 10 such assessor, he
may employ a competent surveyor to
make cut a description Of the boundaries
and location thereof, and a statement Of
the quantity Of land therein; and The ex-
penses Of such survey shall be returned by
such assessor to the auditor of his county,
who shall add the same 10 the tux 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 all cases, from actual view,
and from the best sources of Information
within his reach, determine as nearly as
practicable, the true value of each separate
tract and 10, of real property in his district,
according to the rules prescribed by this
act for valuing 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 value,
on any tract of land o'her than town lots,
which shall be carried out as part Of. the
value Of such tract.
SEC. 33. For the purpose of enabling
the assessor to determine the value of build
ings and other Improvements, he is hereby
required 10 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 tais act
expressly exempted from taxation.
SEC. 81. Each district assessor shall, on
or before the tenth day Of October, one
thousand eight hundred and iity-two, and
every sixth year thereafter, make out and
deliver 10 the auditor Of his county return,
in tabular form, contained in a book to be
furnished him by such auditor, of the
amount, description, and value, of all the
real property subject TO be listed for taxa
iion in his district; which return shall con-
tain, Isl. The names, arranged in alpha
bolical order, Of the several persons, COM
panies. or corporations, in whose names
the several tracts of real property, other
than town property, in each township with
in his district shall have been listed; and
in appropriate columns, opposite each
name, the description Of each tract designa-
ting lhe 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 separate tract as de-
termlned by the assessor; 2nd. The names.
arranged in alphabetical order, Of The sew
eral- persons, companies, or corporations,
in whose names the several lots of real
property, in any town or towns in his dis.
trict shall have been listed, and in the ap-
propriate columns opposite each name. the
description Of each LOT, ana the value there
oil, as determined by the assessor; and such
description shall designate the town ard
number Of the lot, and The part thereof, land
if any par, Of lot is listed, ii shall state
the number Of feet along the principal
street on which it abuts, II the name of
The owner of any tract of land or lot shall
be unknown. The word 'unknown," shall
be entered In the column of names opposite
said tract or LOT. Ii land be situated In the
Virginia Military d strict, or is not emb-a.
ced in any land district, it shall set forth
The original survey or surveys, part OF
parls thereof, contained in each separate
tract so lis ed. t.-.s...- ,..s .... 81.