The Kalida venture. [volume] (Kalida, Ohio) 1841-1865, 1851-05-23


new structures, returned by the assessors
of their countios. 81
DUTY OF COUNTY AUDITORS AS TO MAKING
( TAX LISTS AND DUPLICATES AND AS
sEssIMG TAxEs.
/ SEC. Sc. Each county auditor shall
make out, in book to be prepared for
that purpose, in such minner as the State
Auditor shall prescribey a complete list
Or schedule Of all the taxable property in
his county, and the value thereof, as
eqnalzed, arranged in the form follow
ing;-Each separate tract Of real pro-
perty in each township Of his county,
other than town property, shall be con-
Iained in a line OF lines opposite the name
Of the owner or owners, which names
shall be arranged in alphabetical order.
Each separate lot or tract Of real pro-
perry, in each town, shal be set down in
line or lines opposite the name Of the
owner or owners, arranged in alphabet
ical order. The value Of personal pro-
perty, moneys and credits, Of each per-
son., company, on 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
listed, which names shall, within each
township, be arranged in alphabetical
order. E5' si4
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 deter
mine the amount Of taxes to be levied
for the various purposes authorized by
law, statements Of the amounts SO to be
levied, for the current year, shall forth.
with proceed TO determine the sum or
sums TO be levied, upon each tract and
lot Of real property and upon the amount
of personal property, moneys and credits
| listed in his county, in the name OF each
person, company or corporation, which
shall be assessed equally on all real and
personal property subject TO such taxes,
and set down in one or more columns, in
such manner and fern 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
tho same upon the duplicate, if such per
son has no olher 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
thereof, certified by the county auditor,
shall be delivered to the county treasurer,
on or before the first day of October in
each year.
SEC. So. The capital stock paid in,
and remaining as capital stock, undm-
inished by losses, inclusive Of the value
of all personal property, moneys and
credits Of whatsoever kind, not forming
part OF such capital stock, belonging TO
any canal or slackwator navigation COM
pany, railroad company, turnpike com
pany, bridge company, plankroad com.
pany, insurance company, or other joint
stock company that shall have been. or
may hereafter be incorporated in this
State, (including stage companics,) de-
ducting from the stock Of such company,
the stock held by the State, and from the
moneys and credits Of such company, the
amount of debts actually owing by such
company, shall be listed for taxation by
the principal accounting officer Of such
company, at the true value thereof in
money, as property owned by natural
persons is required 10 be listed in the
township where the principal Office of
such company is kept, and taxes thereon
shall be assessed, collected, paid over,
aud appropriated, as prescribed in the
succeeding section Of this act; but the
real and personal property Of such com
panies used exclusively for corporation
purposes, shall not be taxed. The pro-
visions of this section shall not extend to
any joint stock company, which now is,
or may hereafter be organized, whose
charter or act Of incorporation shall have
guaranteed TO such company an exemp-
lion from taxation, or has prescribed any
! other as the exclusive mode of taxing The
same.
SEC. SO. The Auditor Of State, an
nually, as soon as he shall have received
from the several county auditors state
| ments Of the aggregate vnlre Of texable
property in their respective counties, nnd
of the total amount Of taxes Of all des-
crip,ions assessed therein, for such year,
as required by this act, shail determine,
from such statements, 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 accounting Office Of
such joint stock company 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 COM
pany, as prescribed in the preceding sec
)tion, the per centum of tax SO ascertained,