Gallipolis journal. [volume] (Gallipolis, Ohio) 1837-1919, 1852-04-29
[Conlinned from lfrsl psge.I

io;nt stock companies or otherwise,
ar that The assessor has not returDed
the full amount required 10 be listed
IN his township. or has omitted, or
made an erroneous return Of any
property, moneys or credits, invest
menis in bonds, stocks joint stock
companies, or otherwise, which are
by law subject TO taxation, shall
proceed, at any time before the final
settlement with the county treasurer,
TO correct the return Of the assessor,
and TO charge such person on the
duplicate, with the proper amount
of taxes; TO enable him 10 do which,
he shall be invested with all the
powers conferred on township asses
sors by this act; and il shall be the
duty Of the auditor liz all such cases,
70 notify every such person, before
making the entry upon the duplicate.
that be may have an opportunity OF
showing that his statement or return
Of the assessor was correct; and the
county auditor shall, in all such
cases, file in his Office a statement OF
the facts or evidence upon which he
made such correction; but he shall
in no case reduce the amount re-
turned by the assessor without the
written assent Of the auditor OF state,
given on a statement of facts submit
ted by the county auditor.
Sec. AZ. 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 any tract
or lot contained in the list OF real
property in his county; but in no
case shall he make any deduction
from the valuation 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 the written order of the audi
tor OF state; which written order
shall only be made upon statement
of facts submitted 10 the auditor Of
state in writing.
Sec. As. Each county auditor
shall correct the valuation of any
parcel Of real property, on which
any new structure Of over one hun
dred dollars in value may have been
erected, or on which any structure
of the like value shall have been
destroyed, agreeably 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 list of delinquent or
forfeited lands, any tract or LOT upon
which the taxes due shall not be
more than double the cost of pub
fishing 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 list of delinquent or forfeited
lands.
Sec. so. 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 value OF the taxa~
bic property in his county, and OF
the total amount of taxes for all
purposes assessed thereon for that
year; and he shall make ont and
transmit by mail, TO the auditor OF
state, on or before The first day of
October in every year, complete
abstract Of the duplicate Of his coun-
ty; he shall also, at The same time,
make out and transmit TO the auditor
of state, an abstract Of the number
and value Of each of the enumerated
articles, the value Of merchants and
manufacturers stock, and the value
oil all other personal property, mon-
eys, credits, investments in bonds,
stocks, joint stock companies, or
otherwise, ard the value of all other
articles of personal property as re-
turned by the township assessors, or
as fixed by the board of equalization;
said abstracts shall be made out in
such form as the auditor of state
shall prescribe; and shall also make
out and transmit to the auditor of
state, before the fourth Monday OF
October, one thousand eight hundred
and ffty-three, and every sixth year
thereafter, a complete copy of The
grand list Of real property OF each
county, as it shall stand upon the
duplicate Of that year.
Sec. 81. If the 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 corporation, or
on any executor, administrator,
guardian, receiver, accounting officer,
agent or factor, such treasurer shall
apply 10 the clerk OF the court Of
common pleas in his county, at any
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