The spirit of democracy. [volume] (Woodsfield, Ohio) 1844-1994, 1852-04-28
[Concladed from fourth page.l


BY this act to list the same, was absent
from his township, without design to avoid
the listing Of his property, or was prevent
cd by sickness from giving to the assessor
the required statement, when called on for
that purpose.
SEC. As. II, from careful examination
Of the returns made by the district asses
sors. the county auditors shall discover
that any tract ofland, or town lot or part
of either, in his county, shall have been
omitted in the returns OF such assessors,
he shall add the same to his list OF real
property with the name Of the owner, and
shall forthwith notify the assessor in whose
returns such omission occurred, thereof.
who shall forthwith proceed to ascertain.
and return to the county auditor, the value
OF the tract, or lot, or part thereof; or in
case of the inability or neglect of the us
SCISSOR, the auditor may ascertaia the value
Of such tract, or lot, or part thereof, and
add the same to the list OF real property.
SEC. 46. The county auditor, if he shall
have reason to believe or be informed that
any person has given to the assessor n
false statement OF the personal property,
moneys or credits, investments in bonds,
stocks. joint stock companies or otherwise,
or that the assessor has not returned the
full amount required to be listed in his
township, or has omitted, or made an er-
ronaous return Of any property, moneys or
credits, investments in bonds, stocks. joint
stock companies, or otherwise, which are
by law subject to taxation, shall proceed,
a. any time before the final settlement with
the county treasurer to correct the return
of the assessor, and to charge such per.
sons on the duplicate. with the proper
amount Of taxes; TO enable him to do
which, he shall be invested with all the
powers conferred on township assessors
by this act; and it shall be the duty Of the
auditor in all such cases, to notify every
such person, before making the entry up.
on tho duplicate, that he may have an op-
portunity Of showing that his statement or
return Of the assessor was correct; and the
county auditor shall, in all such cases, file
in his Office statement of the facts or evi-
dsnce upon which he made such correc-
ton; but he shall in no case reduce the
amount returned by the assessor without
the written assent of the auditor Of State,
given on statement of facts submitted by
the county auditor. d.
SEC AZ. Each county auditor shall from
time to time, correct any errors which he
may discover in the name of the owner, in
: the valuation, description or quantity of
any tract or lot contained in the list oil real
property in his county; but in no case
shall he make any deduction from the val.
,Mation OF any tract or lot of real property,
except suoh as shall have been ordered,
either by the State board or by the county
board of equalization, in conformity with
the provisions Of this act. or upon the writ.
ten order of the auditor of State; which
written order shall only be made upon
statement OF facts submitted TO the auditor
OF State in writing. t-'r. ".y u
Sec. 48. Each county auditor shall COR
rect the valuation of any parcel Of real
property, on which any new structure Of
over one hundred dollars in value may
have been erected. or on which any struc.
"ture OF the like value shall have been de-
stroyed, agreeably to the return thereof
made in accordance with the provisions Of
this act by the assessor, and assess the
taxes upon such corrected valuation.
SEC. 40. County auditors shall not pub
ish in the list Of delinquent or forfeited
lands, any tract or lot upon which the taxes
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 du-
plicate until the taxes due thereon shall be
more than double the cost of publishing the
same in the list Of delinquent or forfeited
lands.
Sec. SO. Each county auditor shall make
out and transmit to the auditor of State
before the first day Of fSeptembor, annually,
a statement of the aggregate value of the
taxable property in his county, and Of the
total amount Of taxes for all purposes as
seassd thereon for that year; and he shall
make out and transmit by mail to the au-
ditor of State, on or before the first day of
October in every year, complete abstract
ofthe duplicate Of his county; he shall al
so, at the same time, make out and trans
nit to the auditor of State, an abstract OF
the number and value OF each OF the emu
merated articles, the value Of merchants
and manufacturers stock, and the value
OF all other personal property. moneys.
credits, investments in bonds, stocks Joint
stock companies, or otherwise, and the
value Of all other articles OF personal prop
erty as returned by the township assessors,
or as fixed by the county board Of equali-
zation; said abstracts shall 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 fourth Monday of October, one thou,
sand eight hundred and fifty. three. and ev-
sry sixth year thereafter. a complete copy
Of the grand list of real property Of each
county, as it shall stand upon the duplicate