The Portsmouth inquirer. [volume] (Portsmouth, O. [Ohio]) 1849-1855, 1852-04-23

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day b. shall attend - ,hl sssiOns of said
board. thIee dol - Az i' iil'e sun tcr eve
cry twenty Eve nj hsshall pecessaElly tIay-
lei ID going 10 and lomine from Columbus,
10 be paid out Of d state lDfasnfy, on the
order Of The audit0s b state.
Sec So, The county commissioners shall,
at their annual meeting in March determine
the amount Of tax TO b levied for that year
for road purposes, and any other officers or
authorities authorized BY IaW TO assess tax
for road purposes, shall also determine annu-
ally the amount thereof, at any of their meet
ings previous to The iitst Monday Of April in
each year. and make return thereof to the
county auditor, onOr before the tensh day Of
April: and the auditor of each county shall
assess the same upon the duplicate Of the
property for the current year, anything in any
law 10 the contrary notwithstanding; and
shall also, on or before the tenth day Of juno
next, after the determination Of the amount
of such tax or taxes by the authorities sfore.
said, make oul and transmit 10 The township
clerks of his county, lists Of such road tar
es.
Sec. SO. The commissioners Of each
county shall, at their March or at their June
session, annually, determine on the amount
to be raised for ordinary county purposes,
for bridges, for public buildings, for the sup
port Of the poor, for the interest and princio
pal on the county debt, and for the support
OF common schools. The commissioners,
however, shall set forth upon the record Of
their proceedings, specifically, the amount TO
be raised for each Of the above defined purpo-
ses; the county auditor shall carefully ascer-
tain the net amount collected for each pur-
pose under said levy; and it shall not be
lawful to use any such specific fund for any
other purpose than the one Tor which the
same was specially levied.
Sec. 20. The trustees Of the several town.
ships in each county, shall, on or before the
fifteenth day Of June, annually, determine
the amount necessary 10 be raised in their
townships respectively, for ordinary town
ship purposes, for the payment of legal and
Just claims against such township, and fof
the support Of the poor, but the road tax shall
be determined at the time, and in the manner
prescribed in the preceding section; the levy
Tor said purposes shall be specific, and so en-
tered upon the record Of the proceedings Of
said trustees, and certified TO the county au-
dtor, who shall levy the same on the dupli-
cate; and when settlement shall be made with
the county treasurer, he shall carefully ascer-
tain the net amount collected for each pur-
pose and such specific fund shall not be
used for any other purpose than The one
for which the same was specifically levied.
Sec. II. 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
assess 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
er taxes are collected; Provided, that nothing
herein shall compel any town, whose charter
authorizes its taxes to be otherwise collected,
TO make such return TO the county auditor
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 specifically
levied; Provided, however, that the aggregate
amount levied by any city or town corpora
ton, for any year, shall not exceeds tax Of
five mills on the dollar of the taxable proper
ty 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 moi ex-
ceed eight mills on the dollar; and provided
further, that such limitations shall not extend
10 special ordiscrminatiDg local taxes, which
city or town corporations, are or may be au-
thorized to levy upon any lots, blocks or
squares. in such city or town. which special
or discriminating local taxes by law required
10 be otherwise collected, shall not be placed
on the duplicate.
Sec. 70. The lien of the State for the taxes
levied for all purposes in each year, shall at
tach to all real property subject to such taxes,
on the first day Of June, annually, and shall
continue until such taxes with any penalty
which shall accrue thereon shall be paid; and
all personal property subject to taxation shall
be liable to be seized and sold for taxes.
Sec. 70. The delinquent lists shall not
heieafter be returned TO the Office of Auditor Of
State, but shall be recorded by the county au-
ditor immediately after his annual settlement
with the county treasurer, an abstract Of which
in such form as the Auditor OF State shall pre-
scribe, shall be sent to his Office with the set
tlement sheet of the county treasurer; and no
taxes returned delinquent shall be paid into
the State treasury except by the county treasu-
rers, after the fifteenth dav of April, eighteen
hundred and fifty-two; and in making out the
duplicate of each year, all tracts Of land and
lots Of ground delinquent or forfeited to the
State, shall be again entered on the duplicate.
and the taxes on such tract or lot, including the
taxes OF the current year, shall be charged
thereon, with thirty per cent penalty, on the
amount charged on the duplicate Of the prcce.
dingyear.
Sec. "a. The Auditor Of State shall, from
time to time prepare and transmit to the several
county auditors, all such forms and instruct.
ions as he shall deem necessary TO carry into
effect the provisions Of this act and with the
advice Of the Attorney General. he shall de-
eide all questions that may arise as TO the true
construction Of this act, or in relation 70 any
tax levied or proceeding under the same, subject
however, in all cases, to on appeal to the su-
preme court.
Sec. Is. County auditors shall, before the
fifteenth day Of April, annually, make out the
blank forms and instructions for the township
assessors, and forward them to the township
clerks, as required by the fifteenth section OF
the act to create the Office Of township assessor
passed March twentieth, one thousand eight
hundred and foriy-one; and the auditors Of
counties, and assessors oftownships and wards
shall, in all respects, except as hereinbefore
provided, be governed by the rules and regula.