The spirit of democracy. [volume] (Woodsfield, Ohio) 1844-1994, 1852-04-28

as shall be satisfactory to said board,
whether said return be made upon oath Of
such person or upon the valuation OF the
assessor; but when any addition shall be
ordered to be madesto any list returned
under oath. a statement of the facts on
which such addition was made, shall be
entered on the journal of the board; and
when any reduction. shallbe ordered to be
made in the amount OF personal property
or moneys and credits of any person,
whether such return be made by such per.
son or by the assessor. a statement OF the
! facts on which such reduction was made,
shall be entered on the journal Of the
board. sG adi $500 BOD 9 Hgs
\ DUTY OF COUNTY AUDITORS AS TO MAKING
smTAx LISTS AND DUPLICATES, AND ASSESS
ING TAXES. b ed! ,,a'lgi no Vah e.i most
SEC. So. Each county auditor shall
make out, in book to be prepared for
that purpose, in such manner as the state
auditor shall prescribe, complete list or
schedule Of all the taxable property in his
county, and the value thereof, as equalized,
arranged in the form following:s .2uiddui
Each separate tract of real property in
each township of his county, other than
town property. shall be contained in line
OR lines opposite the name of the owner or
owners, which shall be arranged in alpha
betical order 3l d .h98bas ~ la',.
!, Each separate lot or tract ofreal prop
erty, in each town, shall be set down in a
line or lines opposite the name of the
owneror owners, arranged in alphabetical
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 alphabetical order in one list; and the
names Of persons who are residents Of any
Incorporated town, shall be entered in
another list, in alphabetical order. A..
SEC Ga. 1t shall be the duty of the Au
dilors of the several counties in which one
or more banking companies may be stu-
ated, upon receiving returns of their notes
and bills discounted, and all other moneys,
effects, or dues, as provided in the nine
for taxation upon the grand duplicate of
the proper county, and upon the city du-
plicate for city taxes, in cases where such
city tax is not returned upon the grand
duplicate, but is collected by the city Off
GERS, which amount so returned and en-
tered. shall be taxed for the same purposes,
and to the same extent that personal prop
erty is now or may be taxed, in the place
where such bank or banking company is
situated and such tax shall be collected
and paid over in the same manner that
taxes on other personal property are re-
qured by law to be collected and paid
over.
Sec. 65. Each county auditor, after re-
ceiving from the auditor Of state, and from
such other officers and authorities as shall
be legally empowered to determine the
rates or amount of taxes to he levied for
the various purposes authorized by law,
statements Of the rates and sums 10 be lev.
led for the current year. shall forthwith
| proceed 20 determine the sums to be lev.
led upon each tract and 10! Of real proper
ty, adding the taxes OF any previous year,
that may have been omitted, and upon the
amount Of personal property, moneys and
credits, listed in his county, in the name
of each person, company or corporation,
which shall be assessed equally on all real
and personal property, subject TO such
taxes, and set down in one or more col.
umns, 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 properly. 'moneys and
credits Of any person, shall not amount to
ten cents, the auditor shall not enter the
same upon the duplicate, If such person