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

made upon statement of facts submitted
to the Auditor of State in wiring.
Sec. 40. Each county auditor shall
correct the valuation Of any parcel o
rAl property on which any new structure
ofover one hundred. dollars in value, ,glay
have been erected, ron ny struc.
ture Of the like value sh-' en- des.
hoyed, agreeably 10 hereof
made in accorda: h"isiops
of this act, by the ASST ahe
taxes upon such corrected
SEC. Al. The county
shall have reas5a 10 believe, o,,..
ed that any person has given to the asses.
sor false statement of the personafprop-
erty, moneys or credits, or that the asses
sor has not returned the full amount of any
property, moneys, or credits, required to
be listed in his township, or has omitted or
made an erroneous return of any proper
ty, moneys, or credits which are by law
subject 10 taxation, shall proceed at any
time before the final settlement with the
county treasurer, 10 correct the return of
the assessor, and TO charge such persons,
on the duplicate with the proper amount
Of taxes; to enable. him TO do which, he
shall be invested with all the powers con.
ferred on township assessors by this act;
and il shall be the duty Of the auditor, in
all such cases, to notify such persons, be-
fore making the entry upon the duplicate,
that he may have an opportunity Of show
ing that his statement, or return Of the as
SCISSOR, was correct; and the county audi.
tor shall, in all such cases, file in his office
a statement Of the facts, or evidence upon
which he made such correction, but he
shall in no case reduce the amount return
ed by the assessor. without the written as
sent Of the Auditor Of State, given on a
statement Of facts submitted by the coun.
ty auditor
Sec. AZ. County auditors shall not pub
lish in the list of delinquent or forfeited
lands, any tract or lot upon which the tax
es due shall not be more than double the
cost of publishing such tract or lot; but
such tract or lot shall be retained upon the
duplicate until the taxes due thereon shall
be more than double the cost Of publish
ing the same in the list of delinquent or
forfeited lands.
Sec. 43. Each county auditor shall
make out and transmit to the Auditor of
State. before the first day of September,
annually, a statement Of the aggregate
value of the taxable property in his coun.
ty, and OF the total amount of taxes asses.
sed thereon for that year; and he shall al
so make out and transmit, by mail, TO the
Auditor OF State, on or before the fifteenth
day of October, in every year, a complete
abstract of the DUPLICATE of his county;
and he shall also, at the same time. make
out and transmit TO the Auditor Of State an
abstract of the number and value of each
of the enumerated articles, and the value
of the unenumcrated articles, the value of
merchants and manufacturers stock, and
the value of moneys and credits, as re-
turned by the township assessors, or as
fixed by the county board OF equalization;
said abstract 10 be made out in such form
as the Auditor of State shall prescribe; and
shall also make out and transmit to the
Auditor of State, before the first day oil
December, 1858, and every sixth year
thereafter, complete copy Of the grand
list of real property Of each county, as it
shall stand upon the duplicate of that
year.
Sec. a.. II the county treasurer shall
be unable to collect the taxes which have
been, or hereafter shall be assessed upon
any person, or on any executor, admin.
istrator, guardian, receiver, accounting
officer, agent or factor, such treasurer shall
apply to the court of common pleas in his
county, and the court shall cause no.
ticc to be served upon such person, exec
utor, administrator, guardian, receiver,
accounting officer, agent or factor, requir-
ing him forthwith 10 show cause why he
should not pay such taxes; and if he shall
fail to show sufficient cause, rule shall
be entered against him for the payment Of
such taxes and the cost of such proceeding,
which rule shall have the same force and
effect as judgment at law, and be enforc-
ed by attachment or execution, or such
process as may be directed by the court
Sec. As. Thatin the month of Novem-
ber, in each year, the treasurers of the sew.
cTdl COuutlCS ouuli uG IcQulIcu W dttetu
one day, at the place Of holding the cleo.
ton in each township Of their respective
counties, for the purpose of receiving taxes,
unless the commissioners Of any county
shall order otherwise. III m ~
COUNTY BOARD FOR THE EQUALIZATION OF
REAL PROPERTY. .s ..
Sec. 46. The county auditor, the coun.
ty commissioners, and the district asses
sors, or a majority of them, shall form a
county board for the equalization of the
real property Of their county, with the ex-
ception of the real property in the city of
Cincinnati, which shall be equallzed by a
special board, as hereinafter provided.
They shall meet on the first Tuesday of
November, 1859, and every sixth year
thereafter, at the court house in their coun-
ty,if the court be not in session, but if in
session, at the auditors office, when the
county auditor shall lay before them the