Portage sentinel. [volume] (Ravenna, Ohio) 1845-1854, 1852-04-26

as he shall think proper; and each asslstanf, |
SO appointed, shall, within the division of such
district or township assigned him, under the
direction of the assessor, after giving bond and
taking an oath or affirmation as prescribed in
this act. perform all the duties enjoined upon,
vested in, OF imposed upon assessors by the
provisions of this act.
Sec. 81. Each district assessor, and each
member of the county boards of equalization,
shall be entitled to receive for each day, nee
essafily employed in the performance of the
duties epjoined on him by this act, such sum
as the commissioners of his county shall al
low, not exceeding two dollars, TO be paid out
of the county treasury, on the order of the
county auditor; each member of the state
board of equalization, shall receive for each
day he shall attend on the sessions of said
board, three dollars, and the like sum for ev-
cry twenty-five miles he shall necessarily
travel in going to and returning from Column
bus, to be paid out of the State treasury, on
the order of the auditor Of State.
SEC. 68. The county commissioners shall,
at their annual meeting in March, determine
the amount of tax to be levied for that year
for road purposes, and any other officers or
authorities authorized by law to assess a tax
for road purposes, shall also determine, annu-
ally, the amount thereof, at any of their meet
ings previous to the first Monday of April in
each year, and make return thereof to the
county auditor, on or before the tenth day of
April; and the auditor of each county shall
assess the same upon the duplicate Of the
property for the current year, anything in any
law to the contrary notwithstanding; and shall
also, on or before the tenth day of June next,
after the determination of the amount of such
tax or taxes, by the authorities aforesaid, make
out and transmit to the township clerks of his
county, lists of such read taxes.
SEC. SO. The commissioners of each county
shall, at their March or at their June session,
annually, determine on the amount to be rais-
ed for ordinary county purposes, for bridges,
for public buildings, for the support of the
poor, for interest and principal on the county
debt, and for the support Of common schools.
The commissioners, however, shall set forth
upon the record Of their proceedings, specif-
cally, the amount to be raised for each of the
above defined purposes; the county auditor
shall carefully ascertain the net amount col
lected for each purpose, under said levy; and
it shall not be lawful to use any such specific
fund for any other purpose than the one for
which the same was specially levied.
SEC. 20. The trustees of the several town
ships in each county, shall, on or before the
hAsOodSA 10y Va aAOs uCtOItutuo LILO
amount necessary to be raised in their town.
ships, respectively, for ordinary township
purposes, for the payment Of legal and just
claims against such township, and for the
support of the poor; but the road tax shall be
determined at the time, and in the manner
prescribed in the preceding section; the levy
for said purposes shall be specific, and so en-
tered upon the record of the proceedings of
said trustees, and certified to the county au-
ditor, who shall levy the same on the dupli-
cate; and when settlement shall be made with
the county treasurer, he shall carefully as.
certain the net amount collected for each
purpose; and such specific fund shall not be
used for any other purpose than the one for
which the same was specifically levied.
SEC. II. All city and town corporations
shall annually determine on the amount to be
raised for any purpose for which such city or
town corporation shall be authorized to assess
q tax, and shall certify the same to the county
auditor, ON or before the fifteenth day of June,
to be by him placed on the duplicate, to be
collected by the county treasurer, as other
taxes are collected; Provided, that nothing
herein shall compel any town, whose charter
authorizes its taxes to be otherwise collected,
to make such return to the county auditor.
Every such city or town corporation shall
specify upon It's record, the amount required
for each purpose, and such specific funds shall
not be used for any other purpose than the
ono for which the same were specifically lev
led; Provided, however, that the aggregate
amount levied by any city or town corpora
tion,E flor any year, shall not exceed tax Of
five mills ON the dollar, of the taxable proper
ty in such Incorporated town or city, unless
in such Incorporated town, there shall be less
than one hundred thousand dollars in value Of
property entered upon the duplicate for taxa
ton, in which case the tax shall not exceed
eight mills on the dollar; and provided, fur
ther, that such limitations shall not extend to
| special or discriminating local taxes, which
| city or town corporations are or may be au-
thorized to levy upon any lots. blocks or square,
in such city or town, which special or discrim-
mating local taxes by law required to be 9TH
| erwise collected, shall not be placed on the
duplicate.
Sec. 72. The lien Of the State for the tax
es levied for all purposes in each year, shall
attach to all real property subject to such tax
es, on the first day of Juue, annually, and shall
continue until such taxes, with any penalty
which shall accrue thereon, shall be paid; and
all personal property subject to taxation, shall
be liable to be seized and sold for taxes.
Sec. 70. The delinquent lists shall not,
| hereafter, be returned to the office of the Au-
ditor of State, but shall be recorded by the
county auditor, Immediately after his annual
settlement with the county treasurer, an alb
stract of which, in such form as the Auditor
Of State shall prescribe, shall be sent to his
office, with the settlement sheet Of the county
treasurer; and no taxes, returned delinquent,
shall be paid into the State treasury, except
by the county treasures, after the fifteenth
day of April, eighteen hundred and fifty two;
and in making out the duplicate of each year,
| all tracts of land and lots returned delinquent
or forfeited to the State, shall be again enter
ed on the duplicate, and the taxes on such
tract or lot, including the taxes of the current
year, shall be charged thereon, with thirty
per cent penalty, on the amount charged on
the duplitate Of the preceding year.
Sec. "a. The auditor of State shall, from
time to time, prepare and transmit to the sew
! eral county auditors, all such forms and in
structions as he shall deem necessary to car
| ry into effect the provisions Of this act; and
| with the advice of the Attorney General, he
shall decide all questions which may arise as
to the true construction of this act, or in rea-
ton to any tax levied, or proceeding under the