The Democratic sentinel and Harrison County farmer. [volume] (Cadiz, Ohio) 1851-1852, 1852-04-28

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OF this set, fifty per eelpglm, on lhe value
50 returned by the assiss&,.
Sac. "A. II any per.Du gsqaired to list
property for taxation, Aalfhaye been pre-
vented BY sickness, or rtbsence, from Civ
Ing " the assessor sEcl statement, such
1 person. or his agent! !hayng charge of
such property, may, a any time before
the assessment of taxts thereon by the
county auditor, make suL and deliver to
the county TudIror. q. statement of the
same as required by his act; and the
county auditor shall, ID such case. make
an entry thereofin the rtun for the prop
er township, and correct the respond
I ing item or items in the return made by
/ the assessor, as the case may require;
but no such statement shall be received
/ by The county auditor from any person
/ Who shall have refused to make oath to
his statement, when required by the as
SCISSOR, agreeaby to the provisions of the
, twentiysixlh section of This act, nor from
any person unless he shall make and file
with the county auditor, an affidavit that
the person required by this act to list the
same, was absent from his stownShir, with
out design to avoid the lisJingof his prop
erty, or was prevented by sickness from
giving TO the assessor the required state
ment, when called for that purpose.
SIC. 10. If, from a careful examina-
ton of the returns made by the district
assessors, the county auditor shah discov-
or that any tract OF land, or town lot, or
part Of either, in Ills county, shall have
been omitted in the returns Of such asses
SGrs, he shall add the same to his list Of
real property. with the name of the own
er, and ahall forthwith notify the assessor
III whose returns such omission occurred,
thereof, who shall forthwith proceed to
ascertain, and return to the county audi
tor, the value Of the tract, Ur lot, or part
thereof; or in case of the inability or neg
lect OF the assessor, the auditor may as
certain 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, il he
shall have reason to believe or be inform
ed that any person has given to the as
Sessor a false statement Of the personal
property, moneys or credits, investments
in bonds, stocks, joint stock companies or
otherwise, or that the assessor has not re-
turned the full amount required to be lis
ted in his township, or has omitted, or
made an erroneous return of any proper
ty, moneys OIL credits, investments in
bonds, stocks, joint stock companies, or
otherwise, which are by law subject to
taxation, shall proceed, at any time be-
fore the final settlement with the county
tresurer, to correct the return Of the as
SCISSOR, and to charge such persons on the
duplicate, with the proper amount Of tax
eS; 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 upon the duplicate, that
he may have an opportunity Of showing
that his Statement or return of the asses.
sor was correct; and the county auditor shall
in all such cases, file in his Office statement
ofthe facts or evidence upon which he made
such correction; but he Shall in no case re-
ducc the amount returned by the asses
sor without the written assent OF the gad-
ltor OF state, glven.G Oh aStatemcnt offaGts
submitted by the county auditor.
Sec. At. Each county auditor shall,
from TIME to time, correct any errors
which he may discover in the name of the
owner, in the yaIaton, description or
quantity of any tract or lot contained in
the list ot real property in his county; but
in no case shall he make any deduction
from the valuation Of any tract or lot Of
real property, except such as shall have
been ordered, either b. the state board or
by the county beard of equalization, in
conformity with !he provisions of this act,
OF upon the written order of the auditor
of state; which written order shall only
be made upon statement Of facts sub
mtted to the auditor Of state in writ
ing.
Sec. 40. Each county auditor shall
correct the valuation ofany perccl Of real
property, on which any new structure of
over one hundred dollars in value may
have been erected, oron which any struc-
lure of the like value Shall have been de-
stroyed, agrecbly 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 publish 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 loCshall be retain
ed upon the Duplicate until the taxes due
thereon shall be more thar 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 aulitor Of
state, before the first day Of September,
annually, a statement Of the aggregate
value OF the taxable properly in his com
ty, and of the total amount Of taxes for
all purposes assessed thereon for that year;
and he shall make out aud transmit by
mail, to the auditor Of state, on or before
the ii st day Of October i. every year,
complete abstract of tho duplicate of his
county; he shall also, at the same time,
make out and transmit to the auditor of
state, an abstract of the number and val
ue of each Of the enumerated articles, the
value ofmerchants, and dmanulacturersstoc
and the value of all other personal proper
", moneys, credits, investments in bonds
stocks, joint stock companies, or otherwise,
and the value Of all other articles Of per-
soIral property as returned by the town