Gallipolis journal. [volume] (Gallipolis, Ohio) 1837-1919, 1852-04-29
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tracts and lots of real properly IN meif
county, as the same were entered on 'ne
auplicaie of the preceding year. or'as
6xsd bv the State board of equalization,
-n5 II those returned by the assessors
If the several townships, for the current
vear. with such maps, returns. lists and
shstracts, as are in their offices; and
each board shall keep a regular journal
of its proceedings, which shall be de-
posted with the auditor of the county;
and the county auditor shall add to OF
deduct from The value OF any Gact OF
Tot Of real property, or OF any ols'ric''
township. or town, such sum or per
cent as shall have been ordered by the
board Of equalization. And salo ooaru
s6aIl also. at the same time, hear com
plants, and equalize the assessments OF
all personal property, moneys anu
credits. new entries and new structures,
re,urned for the current year by the
,ovnsbiD assessors; and said board shall
have mower to add to or deduct from the
valuation of the personal property, or
moneys. or credits, of any person re-
turned by the assessors, or which may
have been omitted by him, or TO add
other items, upon such evidence as shall
be satisfactory to said board. whether
said return be made upon oath OF such
person or upon the valuation Of the as
SCISSOR; but when any addition shall be
ordered to be ma e TO any list returned
under oath, statement ofthe facts on
which such addition was made, shall be
entered on the journal Of the board;. and
when any reduction shall be ordered to
be made in the amount ofpersonal prop
erty or moneys and credits Of any per-
son, whether such return be made by
such person or by the assessor, state
ment of the facts on which sch reduc-
ton was made, shall be entered on the
journal of the board.
DUTY OF COUNTY AUDITORS As TO MA
KING TAX LISTS AND DUPLICATES, AND
ASSESSING TAXES.
Sec. 63. Each county auditor shall
make out, in book TO be prepared for
that purpose, in such manner as the
state auditor shall prescribe, a complete
list or schedule of all the taxable prop
erty in his county, and the va ue there
of, as equaIized, arranged in the form
following:
Each separate tract of real property
in each township of his county, other
than town property, shall be contained
m line or lines opposite the name of
the owner or owners, which shall be ar
ranged in alphabetical order.
Each separate lot or tract of real
property, in each town, shall be set down
in a line or lines opposite the name OF
the owner or owners, arranged in a pha-
betical order.
The value of personal property, moneys,
credits, investments in bonds, stocks. joint
stock companies, or otherwise, Of each person +,
company, or corporation, within each township,
shall be set down in a column opposite the name
of the owner, person, or corporation, in whose
name the same is listed; the names of persons
in each township who are not residents OF any
Incorporated town, shall be set down in alpha
-heticaI order in one list; and the names Of per
sons who are residents Of any incorporated
town, shall be entered in another list, in alpha
betical order.
Sec. 81, 1t shall be the duty Of the Auditors
of The several counties in which one or more
banking companies may be situated, upon re-
e.iying returns of their notes and bills dis
counted, and all other moneys, effects, OF dues,
as provided in the nineteenth section Of this
act, TO enter the same for taxation upon the
grand duplicate of the proper county, and up
on the CITY duplicate for rity taxes, in cases
where such city tax is not returned upon the
grand duplicate, but is collected by the city
officers, which amount so returned and entered,
shall be taxed for the same purposes, and TO the
same extent that personal property is now or
may be taxed, in the place where such bank or
banking company is situated; AMI such tax
shall be collected and paid over in the same
manner that taxes OH other personal property
are required by law 10 be collected and paid
over.
See. IS. Each county auditor, after receiving
from the auditor of state, and from such other
officers and authorities as shall be legally en-
powered to determine the rates or amount OF
taxes to be levied for the various purposes au-
thorized by law, statements Of the rates and
sums to be levied for the current year. shall
forthwith proceed to determine the sums to be
levied upon each tract and lot Of real property,
may have been omitted, and upon the amount
of personal property, moneys and credits, listed
in his county, in the name Of each person, conn.,
pany or corporation, which shall be assessed
equally on all real and personal properly, sub
ieet to such taxes, and set down in one OF
more columns, in such manner and form as the
auditor of state shall prescribe; and in all cases
where the whole amount of taxes upon the
personal property, moneys and credits OF any
person shall NOT amount to ten cents, the au-
ditor shall not enter the same upon the dupli-
cate, if such person has no other taxable prop
erty.
Sec. Sc. Any district or township assessor
who shall deem it necessary, to enable him TO
complete, within the time prescribed by this
act, the listing and valuation of the prop,
erty, moneys and credits, Of his district, town.
ship or ward, may, with the appreciation of the
county auditor, appoint some well qualified
citizen Of his county or township, as the case
may be, TO act as an assistant, and assign tc
him such portion of his district OF township as
be shall think proper; and each assistant, so ap-
pointed, shall, within the division of such dis
trict or township assigned him, under the direc-
tinn of the assessor after giving bond and Ia
king an oath or affirmation as prescribed in thi:
act, perform all The dnties enjoined upon, vested
IN, or imposed upon assessors by the provision:
of this act.
Sec. 81. Each district assessor, and each
member of the county boards of equalization
shall be entitled to receive for each day neces
sarily employed in the pc formance of the du
ties enioined on him by this act, such sum a:
the commissioners of his county shall allow, moi
exceeding two dollars, to be paid out of the