Carroll free press. [volume] (Carrollton [Ohio]) 1834-1861, 1852-04-30

sud hhy.iwO; andiu making aotlhe duplicate OF
each year, all tracts Of land and lots returned
delinquent or forfeited 70 ihe Stale shall be again
entered on Ihe duplicate, and the taxes on such
tract or lot, iacluling the taxes OF lhe current
year, shall be charged thereon, wiIh Ihiuy per
cent. penalty, on The amount charged on the du.
Plica'e Of The preceding year,
Sec. "a. The Auditor Of STATE shall, from
time 70 line, prepare and transmit 10 Ihe sever.
al county audhors oil such forms aud insIruc.
lions a. he shall deem necessary tn carry inio
effect ire provisions Of this Bei and with The ad.
vice Of the Attorney General, he shall decide all
questions which may arise as 10 the true con.
sIrucIion Of this ac in relation to any tax lev.
led, or proceeding under Ihe same, subject, how.
ever, in all cases, 10 an appeal 10 the supreme
court. ..
SEC. rs. County auditors shall, before the fil.
ieenih Of April, annually, make oIt the blank
formsund instructions Coz the township assessors,
and forward Them 10 the township clerks, as re.
quired by the fifteenth section Of the act to cre-
ate the office Of township assessor, passsd March
twentieth, one thousand eight hundred and for.
ty-one; and the auditors OF counties, and uses
Sors Of townships and wards, shall, in all re.
specls, except as hereinbelore provided, be gov.
eined by the rules and regulations contained in
the several aeIs prescribing their duties.
Sec. rs. Every county auditor, and every dis.
Irict and township assessor, who shall, in any
case, refuse or knowingly neglect to perform any
duty enjpined on him by this act OF who shall
consent to or connive at any evasion Of hs pro.
visions, whereby any proceeding required by this
HcI shall be prevented or hindered, or whereby
any properly required to be listed for taxation
shall be unlawfuIly exempted, or the valuation
thereof be entrr'd on The TAX list at less than It's
lrue value, shall, for every such neglect, refusal,
consent or cOnnivance. forfeit and pay TO the
State not less lbRn Two hundred, nor more than
one thousand dullars, al the discretion Of the
court, TO berecoyered before any courl of record
in the state.
"a Sec. n. The act for levyingi iaxeson all prop.
erty in This State, according to its true value,
passed March second. Que thousand eight hun
dred and foriy.six. the act TO amend the same,
passed February eighth. nne thousand eight hun.
dred aud fony.seveD, the act 10 provide for the
assessment Of personal property, and the vdlua-
tlon OF new e. teies and new structures, passed
January twenty second, one thousand eight hun
tr and Gorty-eght and lire act passed February
twenty. second, one thousand eight hundred and
iortyeighI, further 10 amend The act for evyiA- on
all property in this State according to its true val
ne, and an act to lax banks and bank and other
stocks the same as other property i now taxable
y the laws oil this State, passed March twenty
fret, one thousand eight hundred and fly one,
and all parts Of laws superseded by this act, and
Inconsistent herewith, are hereby repealed.
Sec. 78. This act shall take effect and. be in
force from and at er its mass g..
JAMES C. JOHNSON,
Speaker Of the House Of Representatives.
W. MEDlLL.
-.rr President Of the Senate.
April l3, 1859. b. .a as.t.
] do hereby certify that have read and com.
pared The proof of The foregoing acts, and that
they are correctly printed from the copy cert.
fed and forwarded by the Secretary Of State.
F. S. McKEAN.
Aud Carroll co.