Meigs County telegraph. [volume] (Pomeroy [Ohio]) 1848-1859, 1852-05-06

name Of the owner, and shall forthwith
notify the assessor in whose returns such
omission occurred. thereof, who shall forth
with proceed 10 ascertain, and return 10 the
county auditor. ihe valuu Of the tract, or lot.
or parI thereof OF in case Of tho inability or
neglect Of The assessor, the apditor may as
certain The value OF such tract, or lot, or part
lihereof, and adj the same 70 the lis, Of real
properly.
Sec. IS. The county audiIoF,i II he shall
have reason TO believe or be informed that
any person has given 10 the assessor false
statement Of The personal property, moneys
or credits. investments in bonds, stocks, joint
stock companies or Otherwise, or thu, the
assessor has not returned the full amount
required 10 be listed in his township, or has
omitted, or made IN erroneous return Of any
properly, moneys or credits, Investments in
bonds. stocks, joint stock companies or other.
wise, which.are by law subjec. 10 taxation,
shall proceed, at any time before the final
selIlemen. with the county treasurer, 70 cor
rec. the return Of the assessor. and 10 charge
such persons on the duplicate, with the
proper amoun. Of taxes; TO enable him TO do
which. he shall be invested with all the
powers conferred on township assessors by
this act; and |, shall bo the duty Of the au.
di,or in all cases, TO notify every such per.
son, before making the entry upon the du.
picate, that he may have an opportunity Of
showing ,ha, his sia.emen, or the return Of
the assessor was correct; and The county
| anditop shnlt In al .,,nk Ela IN hsa
Office sla.emen, Of the facts or evidence
upon which he made such correction; bu, he
shall in no case reduce The amount returned
| by The assessor without the written assent
Of the auditor Of state. given on statement
OF facts submitted by the county auditor.
SEc. ~. Each county audilof shall, from
time to time, correct any errors which he
may discover in the name Of the owner, in
the valuation, description or quantity Of any
lrac, or LOT contained in the lis, Of real prop.
er,y in his county; but in no case shall he
make any deduction from the valuation Of
any ,rac, or 10. Of real properly, excep, such
as shall have been ordered, either by the
state board or by the county board Of equal.
ization, in conformity with the provisions Of
this act, or upon the written order Of the au.
dior Of state; which written order shall only
be made upon s,atemen, Of facts submitted
10 the auditor Of state in writing.
SEC. 48. Each county auditor shall cor
recl The valuation of anv parcel Of real prop
cry, on which any new structure Of over
one hundred dollars in value may have been
erected, OF on which any structure Of the
like valuc shall have been destroyed, agree.
ably 10 the return thereof made in accord.
ance with the provisions Of this act by The
assessor, and assess the taxes upon such
corrected valuation
Sec. 49. County auditors shall no, pub.
lish IN the list Of delinquen, or forfeited lands
any tract or 10, upon which the taxes due
shall no, be more than double the cost OF
publishing such ,rac. or lot, bu, such tract or
lot shall be retained upon the duplicate un.
ill the taxes due thereon shall be more than
double the cost Of publishing the same in
the lis, Of delinquent or forfeited lands.
SEC. so. Each county auditor shall make oul
and transmit 10 the auditor Of state. before
the first day Of of'Sep.ember, annually, a state.
men. Of the aggregate value Of The taxable
properly ia his county, and Of the total a.
mount Of taxes for all purposes assessed shere.
on for that year; and he shall make ouI and
,ransmh by mail, 10 the auditor Of siase,on or
before the first day Of October in every year,
a complete absRac. Of the duplicate Of his
county; he shall also a, the same time, nuke
ou. and transmit. 10 the auditor Of state, an
abssrac. Of the number and value Of each Of
the enumerated articles, the value Of mer-
chants and manufacturers slock. and the
value Of all other personal properly, moneys
crcdi,s. investments in bonds, slocks, joint
stock companies, or otherwise, and the val
ue Of all olher articles Of personal property
as returned by the township assessors. or as
fixed by The county board Of equalization
said sbs,racls shall be made ou. in such
form as The auditor Of STATE shall prescribe;
and shall also make ou, and transmi. 10 The
auditor Of state, before the fourth Monday
OF October, one thousand eigh, hundred and
fif.y.,hree, and every sixth year thereafter,
a complete copy Of The grand list of real
properly of each county, as il shall Sland
upon the duplicate Of lha, year.
SEC. 81. If tho county treasurer shall be
unable to collect by distress, or otherwise,
} the taxes which have been, or hereafter
shall be assessed upon any person or corpo'
ration, or any executor, administrator, guar.
! dian. receiver, accounting officer, dgeh, OF
, factor, such treasurer shall apply to the clerk
I Of the court Of common pleas in his county
: q, any lime after his dnnudl settlement with
the county auditor, and said clerk shall
d cause notice to be served upon such per
D son, corporation, executor, administrator
guardian, receiver, accounting officer, ageh
!. or factor, requiring liiIr forthwith 10 show
cause why he should no. pay ,axes; and i
{ he shall fail 10 show sufficient cause, sale
i. court, q, the term TO which said notice is re-
/ turnable, shall enter rule against him fo
e the payment Of such taxes, and tho cos, o
such proceeding, which rule shall have III,
same force and efFec. as judgmen. at law
Q and be enforced by a.tachmen, or execution
or such process as may be directed by lh'
\ court.
, SEc M. Tha, previous TO 10 the FIRST day
OF November in each year, the treasurer,
Of the several coun,ies shall attend one day
i al the place oi holding the election, in eAct
township Of their respective counties, fol
: the purpose OF receiving taxes. a
o COUNTY BOARDS FOR THE EQUAL
' IZATION OF REAL PROPERTY.
{ SEC. IS. The county audhor, the county