The Portsmouth inquirer. [volume] (Portsmouth, O. [Ohio]) 1849-1855, 1852-04-23


. deseliplioA aod value Of personal pIou ~. /
q nc aniQunt Of mouogR. credits. i1tcst.
rents N bonds, stocks, Joint stock comps1|ta.
otherwise, which he was required 10 lisi. or
? any way eonniyed At any violation or inva
Ion Of any Of the requirements of shid.act. In
elatlon tothe lietingpr vAlhatiUh' 6f ,propeffy.
moneys, credits, inveathients ii bonds. stocks.
ONT stock companies, or otherwise, Of any Aind,
Sec. SO. Township assessors shall be allow
lone dollar aad fifty cents per day, to be paid
INT Of the county treasury, for the time which
they shall be necessarily employed in the per
tormance OF their duties and they shall make
out their accounts in detail, giving the date Of
each day which they shall have been employed,
which account they shall verify under oath
and the county auditor shall be competent to
administer such oath, and III eshould find such
account to be correct, shall draw an order on
The treasurer for the same but in no case shall
the county auditor give an assessor an order for
his compensation, until he shall have filed his
listof assessments, with the statements return
ed TO him, and the books in which the original
assessments were entered, with Che auditor,
which lists shall be accurately made out and
added up.
DISTRICT AssEsso HOW AND WHEN
APPOINTED.
Sec. 80. The county commissioners Of each
county in this state, shall, at their June ses.
sion, in one thousand eight hundred and fifty.
Two, and every sixth year thereafter, divide
their county into four districts, except the coun
~ Of Hamilton, which may be divided into any
number, not less tn IN six nor more than twelve
and in forCling such districts, the said com
mission<rs shall make them as nearly equal il
population and extent Of territory as may be
and no township or ward shall be divided IL
forming such districts, and the said commits
.,s--srs al all lysius naricH. ny puD
hcation in some newspaper in the county, ant
II no newspaper is published in the county
then BY public notice set up in each township
an1ward. at the usual place Of holding elec
tionss setting forth the boundaries Of such dis
tfict; and the qualified electors of such distric
shall, a the October election in the year on,
thousand eight hundred and fifty two and every
sixth year thereafter, elect some citizen of sucl
district having the qualifications Of an elector al
assessor ofreai property within such district; thu
judges Of election shall keep separate pol
book for the election of such assessor. and tn,
returns thereof duly certified, as in other cases
shall be made to the county auditor, who will
the clerk Of the court of common pleas, ant
probate judge Of the county, shall open thu
same and declare the result; and the audito
shall. within ten DAYS after opening such re
turns, give notice of his election to each Of tn,
persons elected.
Sec. 81. Each person elected to the Office o
district assessor, shall be forthwith notified b,
the county auditor of mis- election; and eacl
person so elected shall, within ten days afte
receiving such notice, file with such auditor hi
bond, payable to the State Of Ohio, with atleas
one good freehold surety, to the acceptance Q
the county auditor, in the penal sum of tw
thousand dollars, conditioned that he will dill
ligeutly, faithfully and impartially perform al
and singular the duties enjoined on him by thi
act; and he shall, moreover, take and subscrib
on said bond, an oath that he will, according t,
the best Of his judgment, skill and ability, dill
igently, faithfully and impartially perform al
any person SO elected, shall fail to give bond
or shall fail to take an oath as is required il
this section, within the time therein prescribed
the Office to which he was elected shall be con
sidered vacant, and shall be forthwith filed b,
the commissioners who shall be Immediately
called together for that purpose by the count,
auditor, by the appointment of some other suit
able competent citizen of the county; and tn
person appointed to such vacancy, shall be no
titled by the county auditor, shall give bond
and take an cath [of] Office within the time al
ter receiving such notice, and in the manne
prescribed in this section.
Sec. IS. If there shall be vacancy in tn
ofice Of district assessor in any district of an,
county, after the tenth day Of April in any yeai
when the assessments Of the real property Of tn
state is to be made, such vacancy shall be forth
with filed by the auditor, treasurer and recor
derof the county in which such vacancy shal
occur, or any two of them, by the appointment
of any competent and suitable citizen of thei
county, who will accept and perform the dutie
Of such office.
Sec. SO. It shall be the duty of each distric
assessor to make out from the maps and de
scriptions furnished him by the county auditor
and from such other sources of information al
shall bs-in his power, correct and pertinent
description Of each tract and lot Of real proper
ty in his district; and when he shall deem i
necessary to obtain an accurate description o
any separate tract or lot in his district, he ma,
require the owner or occupier thereof 10 furn
ish the same, with any title papers he may hav
in his possession; and if such owner or occu
pier, upon demand made for the same, shal
neglect or refuse to furnish satisfactory de
scription of such parcel of real property to sucl
assessor, he may employ competent suryeyo
to make out description Of the boundarie
and location thereof, and a statement of tn
quantity of land therein; and the expense Q
such survey, shall be returned by such asses
sor to the auditor Of his county, who shall adj
the same to the tax assessed upon such rea
property; and it shall be collected by the treas
urer Of the county with such tax, and when col
lected, shall be paid on demand to the perso
to whom the same is due; and he shall in al
cases, from actual view, and from the best sour
ces Of information within his reach, 'determin
as near as practicable, the true value Of eac
separate tract and lot OF real property in
district, according to the ru es prescribed b
this act for valuIng real property; and he shal
note in his plat book, separately, the value Q
all houses, mills and other buildings which ex
ceed one HUNDRED dollars in value, on any trac
Of land other than town lots, which shall b
carried out as partof the value of such tract
he shall also enter on his plat book, the numb
ar Of acres of arabic orplow land, the numbe
of acres of mea .ow and pasture land, and tn
number Of acres of wood and uncultiyated lane
in each tract, as near as may be.
Sec. 81. For the purpose Of enabling tn
assessor TO determine the value of buildingi
and other improvements, he is hereby required
TO enter, with the consent Of the owner or oc
cupantthereof, and fully to examine, all build
ings and structures Of whatever kind, which
are not by this act expressly exempted from
taxation.
Sec. 38. Each district assessor shall, on o.
before the first Monday Of September, one thou
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