The Kalida venture. [volume] (Kalida, Ohio) 1841-1865, 1852-04-30


have power 10 add TO or deduct from III,
valuation Of the personal properly, o
moneys, OF credits, Of any person re,urnet
by the assessors, or which may have beer
omitted BY him, or 10 add other items
upon such evidence as shsll be suiisfac
tory 10 said hoard, whether said return b.
made upon oath Of such person, or upoI
the valuation Of the assessor; but wher
any addition shall be ordered 10 be made
10 any list returned under oath, state.
ment Of the facts on which such addition
was made, shall be entered on the Jour
nal of the board, and when any reduction
shall be orderedto be made in :he amount
of personal property, or moneys and Gre
dts OF any person, whether such return
be made by such person or by The asses
sor. st,temen, Of the facts on which
such reduction was made, shall be entered
on the Journal Of the board.
DUTY OF COUNTY AUDITORS AS TO MAKING
TAX LISTS AND DUPLICATES, AMD ASSESS
ING TAXES.
SEC. 63. Each county auditor shall
make out, in book TO be prepared for
,ha, purpose, in such manner as tbe State
auditor shall prescribe, a complete list
OF schedule Of all the taxable property in
his county. and the value thereof, es
cquaIized, arranged ia the form following
Each separate tract Of real property in
each township Of his county, other than
rown property, shall he contained in q
line or lines opposite the name Of the
pwner or owners, which shall be arranged
in alphabetical order.
Each separate lot or tSact,of real pro-
perty, in each Iown, shall be set down in
line or lines opposite the name Of the
owner or owners, arranged ia alphabetical
order.
The value Of personal property, mon.
eys, credits, Investments in bonds, stocks,
Joint stock companies, or otherwise, Of
each person, COMPANY, or corporation,
within each township, shall be set down
in column opposite the name Of the
owner, person or corporation, in whose
name The same is listed, the names Of
persons in eacl, township who are no,
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.
SIC. Ga. I, shaft lie the duty Of the
auditors Of the several counties in which
one Ct more banking companies may be
situated, npon receiving returns Of their
notes and hills discounted, and all other
moneys, effects, or dues, as provided in
the nineteenth section oi this act, to
enter the same for taxation upon the
grand duplicate of the proper county,
and upon the city duplicate for CITY taxes.
in cases where such city tnx is not re.
,urned upon the grand duplicate, bu, is
collected by the city officers, which
amoan, 80 returned and entered, shall
he taxed for the same purposes, and to
the same extent that personal property is
now or may be taxed, III the place where
such bank or banking company is siiua-
ted; and sncl, tax shalt he collected and
paid over 10 the same manner that taxes
on other personal property are required
by law 10 be collected and paid over.
SEC. 65. Each county auditor, after
receiving from the auditor Of state, and
from such other officers and authorities
as shall be legally empowered to deter.
mine the rates or amount Of taxes 10 be
levied for the various purposes authorized
by law, statements Of the rates and sums
to be levied for the curen, year, shall
forthwith proceed To determine the sums
70 be levied upon each trac, aud lot Of
real ptoperIy, adding the taxes OF any
previous year, that may have been omit
ted, and upon the amount Of personal
property, moneys and credits, listed in
bis county, IN the name Of each person,
company OF corporation, which shall be
assessed equally on all real and personal
property. subject to such taxes, and set
down in one or more columns, iE such
manner and form as the auditor of state
shall prescribe; and in all cases where
the whole amount ofiaxes upon the per.
sonal property, moneys and credits Of any
person, shall not amount 10 ten cents, the
auditor shall not enter the same upon the
duplicate. il such person has no other
taxable property.
SEC. &C. ANY district or township
assessor who shall deem il necessary, TO
enable him to complete, within the time
prescribed by this act, the listing and
valuation Of the property, moneys and
credits, Of his district, township or ward,
may, with the appreciation Of the county
auditor, appoin. some we'll qualified ciii-
zen Of his county or township, as the
case may be, 10 act as an assistant, and
assign to him such portion Of his distric,
or township as he shall think proper; and
!, each assistant, SO appointed, shall, within
the division Of such district or township
assigned him, under the direction Of the
asse ssor. after giyinp bond and taking an