Gallipolis journal. [volume] (Gallipolis, Ohio) 1837-1919, 1852-04-29


or ordinary county purposes, for bridges, for
public buildings, for the support Of the poor,
or interest and principal on the county debt
and fst the support OF common schools. The
however. shall set forth upon the
record of their -proee eedings, specifically, the
amount TO be raised for each Of the above de-
fined purposes; the county auditor shall care
fully ascertain The net amount collected for each
purpose, under said levy; and it shall not be
lawful to use any such specific fund for any 9th
er 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 She
fifteenth day Of June, annually, determine the
amount necessary to be raised in their town
ships respectively, for ordinary township pur-
poses. for the payment of legal and just claims
against such township, and for the support of
the poor; but the road tax sha be determined |
at the time, and in the manner prescribed in
the preceding section; the levy for said pur-
poses shall be specific, and so entered upon the |
record OF the procee logs Of said trustees. and
certified TO the county auditor. who shall levy
tire same on the duplicate; and when settle |
ment shall be made with the county treasurer,
he shall carefully ascertain the net amount enl-
lected for each purpose; and surh specific fond
shall not he used for any other purpose than
the one for which the same was specifically le-
Wed.
Sec. IL. All city and town corporations shall
annually deterpine on the amount 10 be raised
for any purpose for which such city or town
corporation shall be authorized TO assess a tax,
and shall certify the same to the county audi
tor. on or before the fifteenth day Of June, to
be by him placed on the duplicate, TO be col
l-cted by the county treasurer as other taxes
are collected; Provided, that nothing herein
shall compel any town, whose charter author
ICES its taxes TO be otherwise collected. tn make
such return to the county auditor. Every
such city or town corporation shall specify up
on its record the amount required for each pur-
pose and such specific funds shall not be used
for any other purpose than the one for which
the same were specifically levied; Provided,
however. that the aggregate amount levied by
any city or town c'rpnration, Tor any year,
shall not exceed tax OF FIVE mills on the dol
lar of the taxable property in such incorporated
town or city, unless in such incorporated town
there shall be less than one hundred thousand
dollars in value of pIopert, entered upon the
duplicate for taxation. in which case the tax
shall not exceed eight mills on the dollar; and
provided further, that such limitations shall
not extend to special or discriminating local
tnxes, which city or town corporations are or
may be authorized to levy upnn any lots. blocks
or squares, in such city or town, which special
or discriminating local taxes by law required
TO be otherwise collected, shall not be placed on
the duplicate.
Sec. ~. The lien OF the State for the taxes
levied for all purposes in each year, shall attach
TO all real property subject to such taxes, on
the first day OF June, annually, and sha con-
tinue until such taxes, with any penalty which
shall accrue thereon, shall be paid; and allper-
sonal properly subject to taxation. shall be lia-
bic TO be seized and sold for taxes.
Sec. 73. The delinquent lists shall not, here
after, be returned TO the office Of the Auditor
of State, but shall be recorded by the county
auditor Immediately after bis annual settle
ment with the county treasurer, an abstract
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 treasUrers, after the fifteenth day Of
April, eighteen hundred and ifly-two; and in
making out the duplicate Of each year, all tracts
of lands and lots returned delinquent or for
feited to the State, shall be again entered 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 dupli-
cate of the preceding year,
Sec. IA. The Auditor of State shall, from
time TO time, prepare and transmit to the sew
eral county auditors, all such forms and instruc-
tions as he shall deem necessary to carry into
effect the provisions of this act; and with the
advice of The Attorney General, he shall decide
all questions which may arise as 70 the true
construction OF this act, or in relation to any
tax levied, or proceeding under the same, sub
iect, however. in all cases, to an appeal to the
supreme court.
Sec. IS County auditors shall, before the hf
teenth of April. annually, make out the blank
forms and instructions for the township nsses-
sors, and forward them TO the township clerks,
as required by the fifteenth section Of the act
to create the Office Of township assessor, passed
March twentieth, one thousand eight hundred
and forty one; and the auditors of counties,
and assessors of townships and wards, shall. in
all respects, except as hereinbefore provided,
he governed by the rules and regulations con-
tanned in the several acts prescribing their du-
ties.
Sec. rs. Every county auditor. and every dis
trict and township assessor. who shall, in any
case, refuse or knowingly neglect to perform
any duty enjoined on him by this act, or who
shall consent to or connive at any evasion Of
red by this act shall be prevented or hindered.
or whereby anv property required to be listed
for taxation shall be unlawfully exempted, or
the valuation thereof be entered on the tax
list at less than its true value, shall, for every
such neglect, refusal, consent or eonnivance,
forfeit and pay TO the State not less than two
hundred, no- more than one thousand dollars.
at the discretion Of the court, TO be recovered
before any court Of record in the Stale.
Sec. II. The act for levying taxes on all
property in this State, according to its true
value, passed March second, one thousand eight
hundred and forty-six. the net to amend the
sane, passed February eighth. one thousand
eight hundred and forty-seven, the act to pro-
vide for the assessment Of personal property,
and the valuation Of new entries and new
structures, passed January twenty-second, one
thousand eight hundred and forty-eight, and
the act passed February tRenty-seeond, one
thousand eight hundred and forty eight, further
10 amend the.act for levying taxes on all prop
erty in this State according to its true value,
and an act to tax banks and bank and other
stocks the same as other property is now taxa
! BILE by the laws of this State, passed March
twenty-frst, one thousand eight hundred and
/ hfty-one, and all parts Of laws superseded by
this act. and inconsistent therewi h, are here
by repealed.
See. 76. This act shall take effect and be in
| foice from and after its passage.
JAMES C. JOHNSON,
Speaker Of the House of Representatives..
W. MEDILL,
Prerdent Of The Senate.
April I3, 1859.