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

stocks, joint stock companies or otherwise.
or that the assessor has not returned the
full amount required to be listed in his
township, or has omitted, or MADE an erro-
zneoas return Of any property, moneys Or
credits, investments in bonds, stock, Joint
stock companies, or otherwise, which are
by law subject TO taxation, shall proceed,
al any time before the final settlement
with the county treasurer, to correct the
return Of the assessor, and to charge such
persens on the duplicate. with the proper
amount OF taxes; to enable him TO do which
he shall be invested with all the powers
conferred on township assessors by this act;
and it shall be the duty of the auditor in
all such cases, to notify every such person,
before making the entry uponthe duplicate
that he may have an opportunity of show
ing that his statement or return of the as
SCISSOR was correct; and The county auditor
shall, in all such cases, file in his Office q
statement of the facts or evidence upon
which he made such correction; but he
shall in no case reduce the amount return
ed by the assessor without the written as.
zen, of the auditor OF State. given on a
statement Of facts admitted by the county
auditor.
SEC. Al. Each county auditor 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
of any tract or lot contained in the list of
real properly in his county; but in no case
shall he make any deduction from the val
ualion Of any tract or lot OF real property.
except such as shall have been ordered,
either by the state board or by the county
board of equalization, in conformity with
the provisions of This act, or upon tie writ
ten order of the auditor of stale; which
written ORDER shall only be made upon q
statement Of facts submitted 10 the auditor
OF siats in writing.
SEC. 40. Each county auditor shall
correct the valuation Of any parcel Of real
properly, on which any new structure Of
over one hundred dollars in value may
have been erected, or on which any struc-
tur Of the like value shall have been des-
troyed, agresably to the return thereof
made in accordance with the provisions Of
this act BY the assessor. and ASSESS the
taxes upon such corrected valuation.
SEC. 40. County auditors shall not
publish in the lis, Of delinquent or forfeited
lands, any tract or lot upon which the tax
60 due shall not be more than double the
cost Of publishing such tract or lot, but
such tract or lot shall be retained upon the
duplicate until the taxes due thereon shall
be more than double the cost Of publishing
the same in the liai Of delinquen. or forfeit
ed lands.
SEC. 30. Each county auditor shall
make out and transmit to the auditor Of
state, before the first day of September,
annually, a statement OF the aggregate
vaiue Of the taxable property in bis county
and OF the total amount Of faxes for all pur-
poses assessed thereon for that year; and
he shall make out and transmit by mail. to
the auditor Of state, on or before the FRS.
day Of October in every year, complete
abstract Of the duplicate OF his county; he
shall also at the same time mako out and
transmit to the auditor Of slate, an abstract
OF the number and value Of each Of the
enumerated articles, the value of mer.
chants and manufactureYs' stock, and the
value Of all other personal property, mon
eys, cfedilB, investments in bonds, stocks,
joint stock companies or otherwise, and the
value ce all other articles Of personal prop
erty as returned by the township assessors,
or as fixed BY the county board Of equali-
zafion; said absiract shall be made out in
such form as the auditor Of state shall pre-.
scribe; and shall also make out and trans
nit to the auditor Of state, before the fourth
Monday Of October, one.thousand eight
hundred and fifty-three and every sixth
year thereafter, . complete copy of the
grand list Of real property Of each county,
as il shall stand upon the duplicate Of that
year.
SEC. 81. If the county treasurer shall
be unabts to collect, by distress or other.
wise, the taxes which have been, or here.
a ter shall be aasessed upon any person OF
corporation, or on any executor, adminis-
traitor, guardian, receiver, accounting off.
Ger, agent or factor, such treasurer shall
apply 10 the clerk Of the court Of common
pleas 10 his county, at any time after his
annual settlement with the county auditor,
and said clerk shall cause notice TO be
served upon such person, corporation, ex-
ecuior. administrator, guardian receiver,
accounting officer, agent or factor, requi.
ring him forthwith to show cause why he
should not pay such lakes; and il he shall
fail to show o sufficient cause, said court,
at the term to which said notice is returna.
bic, shall enter a rule against him for the
payment Of such taxes, and the cost Of such
proceeding, which rule shall have the same
soree and effect asa judgment at law. and
s.s enforced by attachment or execution.
or such process as may be directed by the
court.
SEC. 50. That previous to the first day
of November in each year, the ,reasurers
of the several counties shall attend one day
At the place Of holding the election, in each
township Of their respective counties, for
the purpose Of receiving taxes.
County Boards for tie Equalization Of
Real property
SEC. So. The county auditor, the
county surveyor, the county commission
ers, and the district assessors, or majority
Of them. shall form county board for the
equalization Of the real properly Of the
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