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

lss The names. arranged in alphabet
icol order, ofthe several persons, eoOs-
paul-s OF corporations, in, whose names
The several tracts Of real property, other
ahaR town property. in each township with
IN has district, shall have been listed; aud
IN appropriate columns opposite each
name. the description of each tract. dss-
lsnatlng thenumber Of acres. the number
OF the section. and the part thereof. aDl ot
the township orsurvey, listed in such name
and the value of each separs:e tract, as
determined BY the assessor.
III. The names, arranged in alphibct-
cal order, OF the severl persons. compani-
es or corporations in whose names the
several lgts Of real property in each town
in hts district, shall have been listed: and
in the appropriate columns opposite each
name, the description of each lot, and the
value thareof, as determined by the asses
sor; and such description shall designate
the town aud number OF the lotand the
part tiereSf;' and if part Of lot is listed,
il shall Slaie the number Of feet along the
principal street ON which it tabuts. Ii the
name of the owner of any tract of land or
lot shall be unknown, tha word unknown"
shall be entered in the column of names
opposite saidstract or lot.
Iii such land be situated in the Virginia
military district, or is not embraced in any
land district, it shall set forth. he original
survey or surveys, part or parts thereof,
contained ih each separate tract so listed.
SEE. 80 The district assessor, at the
time of making the assessment of real
property subject to taxation, shall enteri in
separate list, pertinent descriptions of
all burying grounds, public school houses,
houses used exclusively for public wGrSE-
ip, and institutions of purely public char
/ y, AMI public buildings and property
used exclusively for any public purpose,
with lot or tract of land on which such
house Or institution or public building is
situated, and which are by this act ex-
empt from taxation; and he shall value
such houses, buildings, property, lots and
tracts of land. ut their true value in mon
ey, In the same manner thath is required
10 value other real property, des!g
ting In each case tie township or
town, and number of the school
district, or the name ordesignation of the
school, religious society or institution, to
which each house, lot or tract belongs, or
ii such property is held and used for 9TH
erpubllc purposes, lie shallstate by whom,
or how it is held.
Duties Qf tie County Aul4or.
Sec. 40. The county auditors of each
county, shall, as soon as practicable, after
the first day OF March. one thousand eight
hundred and fifty three, and every sixth
year thereafter, make out and deliver to
the assessor Of each destrict in hi, county,
and abstract from the books in his office,
containing a description Of each tract and
lot OF real property, situate within such
district, with the name ofthe owner there
Off known, and the number Of acres or
quantity of land contained therein, as the
same shall appear on his books; and also
map Of catn township and town within
such district, with such, plat books Us may
be necessary to enable the district asses
Sor to make a CORRECT plat OF each section,
survey and tract, in his destrict
SEC. A. Each auditor Of any county,
within tile limits of'which any bank Or
banking company may be located Shall, in
case amy preSilcntor cashiers of such bank
or banking company, refuse t5r-pegiect- 10
make out and deliver to the auditor the
statement required in the nineteenth Sec
ton oE this act, enter upon the duplicate
Of the proper county for taxation as afore
said, as the amount Of capital, fifty per
cent, in addition to the amount Of the cap
itaI stock Ut such bank, or banking com
pany;a and in ord der to ascertain the average
amount Of notes and bills discounted or
purchased, and all other moneys, effects,
or dues Of every description, belonging to
such bank or banking company, loaned,
invested, or Otherwise used OF employed
with II view to profit. or upon which such
bank or banking company; receives, or is
entitled to receive interest, such auditor
is authorized to take procure to be taken,
the testimony OF such theotiicers, directors,
Or Stockholders of such banking company,
or of other persons known, or supposed
by him u be conversant with the affairs
OF such bank or banking company, as may
enable him to ascertain the amount upon
which such bank or banking company
should be taxed, aereeably to the pr0vis-
IONS ot the nineteenth and twentieth Sec
tons OF this act. to which amount, when
50 a,ccrtaned, he'shaIl add fifty per cent,
which amount he shall, ,Lhsn enter upon the
duplicate for taxation, as provided by this
act; Provided, that in cases where city
taxes are assessed and collected by city
authorities, the taxes upon banks tor city
purposes, shall be assessed and collected
the SAME rs city taxes.
SEC. AZ. Each auditor of any county
within the limits OF which the Ohio Life
Insurance and Trust Company shall have
moneys loaned at interest, shall, in case
the president or cashier of said
company snail fail to return the auditor of
SUCH county the amoantot its money loan
ed, or other dues, its provided in the TWEEN
ty second section of this act, proceed to
ascertain from the record OF mortgages or
other evidence, the amount OF the loans
made by said company in his county, and
shall place the amount So returned or as
certaIned, upon tbs duplicate, and levy
thereon the average rate or per cent, OF
the taxes levied for all purposes upon the
real and personal property Of The county;
which tax shall be collected by the coun-
W treasurer, and distributed by giving to
the State its proportion, according to the
rae levied for State purposes, and to the
county, townships, towns and corporations.
Il II h.,l l.