Gallipolis journal. [volume] (Gallipolis, Ohio) 1837-1919, 1852-09-09
pl..rIc, A..e..er..

The time being at hand for the selec-
ton Of candidates for District Assessors,
We give below an extract from the law
Of the last session Of the Legislature,
prescribing their duties. From which
it will be seen that their duties are ar
duous, and of the first Importance
While II is known that officers are to be
sls Eted this fall, to re-appraise the real
esaVs. HkS few are thoroughly acquaint-
ed ~ >extent Of their duties, and
the powers with which they become in
vested. il will also be noticed that this
law imposes certain duties. not en-
braced in the law of March Cd, 1916,
under which the last appraisement was
made. To do which will require other
qualifications than simply an ability to
value lands and buildings. However,
we extract enough to indicate the char
acteristic qualifications, and ask its care
iul perusal:--
Sec. Sc. II shall be the duty of each
district assessor to make out from the
maps and descriptions furnished him by
the county auditor. and from such other
sources of information as shall be in his
power. a correct and pertinent descrip
ton Of each tract and lot Of real proper
ty in his district; and when he shall
deem it necessary TO obtain an accurate
description of any separate tract or lot
in his district, he may require the owner
or occupier thereof to furnish the same,
with any tit'e papers he may have in his
possession; and if such owner or occu-
pier, upon demand made for the same,
shall neglect or refuse to furnish sat-
isiactory description Of such parcel Of
real property 10 such assessor, he may
employ a competent surveyor TO make
out description of the boundaries and
location thereof, and a statement of the
quantity ofland therein; and the expense
OF such survey, shall be returned by
such assessor TO the auditor Of his coun-
ty. who shall add the same TO the tax as
sessed upon such real properly; and il
shall be collected by the treasurer OF
the county with such tax, and when COL
lected, shall be paid on demand to the
person 10 whom the same is due; and he
shall in all cases. from actual view. and
from the best sources of information
within his reach, determine as near as
practicable, the true value of each sep
arate tract and lot of real property in his
district, according to the rules prescribed
by this act for valuing real property;
and he shall note in his plat book, sep
arately, the value of all houses, mills
and ether buildings, which exceed enc
hundred dollars in value, on any tract
Of land other than town lots. which shall
be carried out as part Of the value Of
such tract; he shall also enter on his
plat book, the number OF acres of arabic
or plow land, the number of acres oI
meadow and pasture land, and the mum
Der of acres Of wood and uncultivated
land in each tract, "a near as may be.
Sec. 81. For the purpose of ena-
bling the assessor to determine the val
ue Of buildings and other improvements.
he is hereby required to enter, with the
consent Of the owner or occupant there
of, and fully to examine, all buildings
and structures of whatever kind, which
are not in this act expressly exempted
/ from taxation.
Sec. 80. Each district assessor shall,
on or before the trst Monday Of Septem-
Der, one thousand eight hundred and fl.
iy three, and every sixth year thereafter.
make out and deliver TO the auditor Of
his county, return, in tabular form,
contained in book TO be furnished him
by such auditor, ofthe amount, descrip-
ton AID value of all the real property
subject to be listed for taxation in his
district, which return shall contain:
lst. The names, arranged IL al pha-
betical order, of the several persons,
companies or corporations, in whose
names the several tracts OF real proper
ty, other than town property, in each
township within his district, shall have
been listed; and in appropriate columns,
opposite each name. the description Of
each tract, designating the number OF
acres, the number. OF the section, and
the part thereof, and of he township or
survey, Iistedsin such name. and the val
ue of each separate tract, as determined
by the assessor.
Cd. The names, arranged in alpha
beticaI order. Of the several persons,
companies or corporations, in whose
names the several lots of real property
in each town in his district. shall have
been listed; and in the appropriate col
umns opposite each name. the descrip-
ton Of each lot. and the value thereof,
as determined by the assessor; and such
description shall designate the town and
number Of the lot, and the part thereof;
and if part of lot is listed, it shall
state the number of feet along the prin-
cipal street on which il abuts. If the
name of the owner Of any tract Of Ianc
or lot shall be unknown, the word sun
known" shall be entered in the column
of names opposite said tract or loi.
If such land be situated in the Vir-
ginia military district, or is not en-
braced in any land district, it shall set
forth the original survey or surveys, part
or parts thereof, contained in each sep
orafa tract ea listed