The Cadiz sentinel. [volume] (Cadiz, Ohio) 184?-1851, 1851-05-14

lcompanies, OF corporations, N whose names
tae several lois ofreal property, in any town
or towns in his district shall have been listed
and in The appropriate columns opposite each
name, the description of each LOT, and the
value thereof, as determined by the assessor;
and such description shall designate the
town and number Of the lot, and the part
thereof. and il any part Of a LOT is listed, it
shall state the number Of feet along the
principal street ON which IT nbuts. If the
name of the owner Of any tract of land oil
lot shall be unknown, the word ounknovn,' y
shall be entered in the column Of names
loppOsite said tract or lot. II land be situa.
lied in The Virginia military district, or is mol
embraced in any land district, il shall Sc
forth the original survey or surveys, part o.
parts thereof, contuined in each separate
tract so listed. .t....
DUTIES OF COUNTY AUDITORS.
Sec 35 The county auditor OF each coun,
! " shall MS soon as practicable utter the fif
teenh day Of March, one thousand cigh
hundred and ffly-lwo, and every sixth yea
ltherealler, make oni and deliver 10 The as.
SCISSOR Of each district in his county, an alb.
siIacl from the hooks in his Office, containing
Ia description Of each tract md lot OF lea
property, situate within such district, with
the name Of the owner thereof, if known
and the number Of acres or quantity OF land
contained therein. as the same shall appear
on his books; and nlso a map Of each town.
ship nnd town within such district.
Sec. SO. Each county auditor shall add
10 he value, as returned by the assessor,
of all personal property, aud Of all mon.
eys and credits. which the owner, OF orh-
er person, in behalf Of The owner, whose du-
" il is made by lhis act 10 list the same.
has refused 70 list or to The value Of which
such persons shall have refused to swear or
affirm when required so TO do, in obedience
10 the provisions Of his act, fifty per centum
on the value SO returned by the assessor.
Sec. 81 If any person required TO list
property for taxation, shall have been pre-
prevented by sickness or absence, from ma
king Out and delivering 10 the nssessur such
statement, such person, or his agent, having
charge Of such property, may, st any time
H5lDIE ttlG hsSGSolIlCuk w 'lhhCS ttCTt'H Wy
the county auditor, make cut, aud attest on
oath or affirmation before the county auditor,
whos Hereby authorized to administer the
same, Statement as reaHired by this ACT;
and he county auditor shall, in such case.
make an entry thereof on the return for tile
proper township, & correct the corresponding
item Or items in The return made by the as
sess"r, as the case may require; but no such
statement shall be received by the county
nrdtor, from auv person WHO shall have re-
fused 10 make ont attest on oath or aifirma-
lion aud deliver ~ the assessor, such stale
ment, within the time required by this net,
nor fem any person ullrss he shall 5nakeS
aud .sle wishIIie county auditor, an affidavit,
that the person required Wy this act % lisl
tie same, was absent from his township,
without design, 10 avoid The listing of his
p-operty, OF WIS prevented by sickness from
making out and delivering to the assessor the
required statement, within The time prcscri-
bed by law. .a,g- sasa sag 3
Sec So. II, from careful examination
Of the returns taade by the district assessors,
the county auditor shall discover TINT any
tract of land, or town lot, or palt of either,
in his county, shall have been SnItted IN the
returns Of such assessors, he shall add the
same to his list Of real ptoper'y, with the
tame oF the owner and shall forthwith no'l-
" the assessor in whose returns such Omis-
sions occurred, thereof, Hho shnll fIrlhwilh
proceed to ascertain, and return to the coun>
ry auditor, the value Ct tho tract or lot, OF
part thereof, or the auditor may himself as
certain the value Of sucl, trnct or lot or part
thereof, and odd The same TO The list of real
property.
Sec. 80. Each county auditor shall, flom
time to time, correct any error which he
may discoverin the description, or in the
quantity of land contained in his list of real
properly in his county; but in NJ case shall
he make any deduction from the valuation
Of any tract or lot oC real property excepl
such as shall have been ordered, either by
The State board, or by the county board Of
Equalization, in conformity with the proVis>
ions Of this act, or upon Inc written order OF
The Audi'oro State, which written order
shall only be made upon statement Of facts
submitted 10 The Auditor Of State in writing.
Sec. 40. Each county ardtor shall cor
rect the valuation Of any parcel of real prop
jerty on which aEy new structure, if over
one bundled duliars in value, may have been
erected, OF on which any sttucture OF the
like value shall have been destroyed agree
ably TO The return thereof, made in accord
ance with the provisions OF this act, by The
assessor, nnd assess the taxes upon such cor
rected valuation. M
Sec. Al. The county auditor, il he shall
have reason to believe, or be informed that
my pergon has given 10 the assessor n
false siaiemcntof the personal property
moneysor credits, otihat the assessor has
not returned The full amount of any property
moneys or credits, required 10 be listed in
bis township, or has omitted or made an err
roneous return Of my properly, moneys, OF
credits, which are by law subject to taxation
shall proceed, at any time, before the tipa
settlement with the county treasurer, TO cor
rect the return Of the assessor, aud to cha'gt
such persons on The duplicate with the prop
er amount Of taxes TO enable him 10 do wlIicl
he shall be invested witholI the powers CON
icrred on township assessors By this saci
and i, shall be tlie duty of the auditor, IN al
such cases,o notify such pefsons before ma
king The entry upon the duplicate, that ht
may have an opportunity of showing lha
his statement, OF Ihe return Of the assessor
was coHeci; and the county auditor shall
in all such cases, fle in bis Office siatemen
oflhe facts. or evidence upon which he made
suci, correction, bur he shaiIin no case re,
duce the amount returned by the assessor
4 Iwith0ui the written assent of the Auditor