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

sAic+ toHdf anu DIotlucu IuHtItts tu1L
such limitations shall not extend 70 spec
sial or diseHRiia ging lochl i6zes, ybieh ei-
ty or tOsfn eoFpofai;ols are'ol 11sf IS au-
thOriaed to levy upon apy lots. HakkS 81
sqpafes. in such city ~ town which spcf-
id or disappointing local taxes bsslail is-
guired TO he Otherwise collected shall not
be placed on the dnplcate.
SEC. z2. The lien Of the slaief5r he
taxes levied for purposes in eseh year.
shall attach to all property subject to such
taxes, on the FIRST day Of June, annually.
and shall continue until such taxes, with
any penalty which shall accrue thereon.
shall be paid; and all personal property
subject 70 taxation, shall be liable to be
seized and sold for taxes. ---'''---'''s'
SEC 73s The delinquent lists shall
not, hereafter, he returned to the qffice Ok
the Auditor of State, but shall be record
ed by abe county auditor, immediatelyai-
ter his annual settlement with the county
treasurer, an abstrat Of which, in such
form as the Auditor of State shatle pre.
scribe, shall be sent to his oiFce with the
settlement sheet of. the county treasurei::
and no taxes, returned delinquent, Shall
be paid into the Stats treasury, except BIZ ,
the county treasurers, after the fifteenth
day of April, eighteen hundred and 6ftys 3
two and in making out the duplicate OF
each year, all tracts Of land and lots re
.urped delinquent or forfeited to the State.
shall be again entered on the duplicate,
and the taxes on such tract or lot includ.
ing the taxes Of the current year, shall be
charged thereon, with thirty per cepS
penalty, on the amount charged on tho
duplicate of the proceeding year. p
SEC. IA The Auditor ofState shall from
time to time, prepare and transmit to thu
several county auditors all such forms and
instructions as he shall deem necessary Ia
carry into effect the provisions of this act;
and with the advice of the Attorney Gen.
eral, he shall decide all questions which
MAY arise, as to the true construction Of
this act or in relation to any tax levied.
or proceeding under the same, subject,
however, in all cases to an appeal TO the
supreme court. .-
SEC. IS. County auditors shall, be.
fore the fifteenth of April, annually,
HldhC OuG lHC Dlttllh iOl anu iilSti
for the township assessors, and forward
them to the township clerks, as required
by the fifteenth Sc tion of the act TO create
the Office of township assessor, passed
March twentieth, one thousand eight
hundred and forty -onc; and the auditors
OF counties and assessors oftownships and
wards, shall, in all respects, except AZ
hcreinbefore provided, be governed by the
rules and regulations contained in tho
several acts prescribing their duties. ''
S3c 7G Every county auditor, and ev.
cry district and township assessor, who
shall, in any case refuse or knowingly ne
glect to perform any duty cnjoIned on him
BY this act, or who sh1ll consent ito or
cunuite at any evasion of its provisions.
whereby any preceding required by this
act shall be prevented or hindered, or
whereby any property required 10 be listed
for taxation shall be unlawtully exempted
or the valuation thereof be entered on the.
tax list at less than its rucYalue, shall, fqt
every such neglect, refusal, consent or
connivancc forfeit and pay to the State not
less than two hundred nor more than one
tho lsand dollars, at the disc retion of the
court, to he recovered before any court of
record in the State. ...l .. =
SEC II. The act Gor levyng taxes on
on all property in this State. according to
its true value, passed March second, on-'
thousand eight hundred and forty six, the
act to amend the same, passed February
eighth, one thousand eigh. han LIED AMI
forty-scycn. the act to proyitc for the ais-.
scssment Of personal property, and tho
valuation Of new entries and new Struc
turcs, passed January twenty second, one
thousand eight hundred and forty -eiyk:'
and the act passed February twenty-se-
cond, one thousand eight hundred and
forty eight, further to amend the act for
levyiLy taxes on all property in this State
according to its true value, and All act to
tax banks and bank and other stocks tho
j. same as other property is now taxable by
the laws of this State, passed March TWEEN
ty.frst, one thousand eight hundred and
fifty y-onc, and all parts of laws superseded
by this act, and inconsistent Herewith, are
hereby repealed, '''
SEC 49, This act ghall take > effect and
be in force from aid az er its passage. NJ
JAMES G. JOHNSON. ,trE
Speaker of the House of Representatives,
WILLIAM MEDlLL, T.
..... PEeSident of the Senate.
april 13, 1852.