The Belmont chronicle, and farmers, mechanics and manufacturers advocate. [volume] (St. Clairsville, Ohio) 1848-1855, 1853-04-15


ton until he shall have filed his list OF assessments
with the statements returned to him. and the book.
IN which the original nssrsamcnts were entered, viii
the auditor which lists shall be accurately made out
! and added up.
Sections 81, IS, Sc, 81, 90, SO. 10 anil a. provide
TOR re-yauaOn Of real estate in lsi3, and pre-.
scribe the duties Of district s,ors
Duties Of County Auditor.
! Src. AZ Each auditor Of any county. within the
limits OF which any bank or barking company may
he located, shall in case any president or cashier ot
such bank or bonkinr company. refuse neglect tO
! make out and deliver to the auditor the statement
required N the nineteenth section oil this act, enter
upon the duplicate OF TIC proper county. tor taxation
as aforesaid, the OF capitnl, fly ptr cent
in addition to the amount Of the capital stock of such
bank or banking CONF any; and in order 10 ascertain
the average amount oi notes and bills discounted or
purchased and all Other moneys effects, or dus of
every description, belonging 10 such bank or bank
ing company, lunned, invested. Dr Otherwise used
or employed with view 10 profit, or upon which
such bank or banking company receives, or is enii
lied to receive interest such uuor i, authorized to
take procure to be taken, th1 tns'i louy OF such
OF the officers. directors stockholders o. such bank
Ing company, or o other persons Known, suppJs-
cd by hn 10 be cOnycrsant with the affairs of such
bank or banking company, n may eanbl1 him TO
ascertain the amount upon which such bank or bank
ing company should be taxed, ugrceaA!y To the pro.
visions OF the nineteenth and twentieth section. OF
tins act 10 which amount, when u-cs:tHi1ct, he
shall add fifty per cent, which amount he snr then
enter upon tie duplicate for oxltion, a provided by
this uct PrOri!cf, that iii cIsc5 where city taxes Ar.
assessed and collected by city authorizes. the taxes
upon banks for city purposes sha.l be assessed and
collected the sane aS city taxes.
Section 43 authorizes chsncnry proceedings ng1ins.
the Life Insurance Lnd Trust Company III certain
cases.
SEc 81. Each county auditor sl.sll add to the
value as returned by the assessor, oi oil personal
property, and of ali moneys, credits, investments in
bonds, stocks, Joint stock companies, or Otherwise
which the owner, or other person, in hchnt OF the
owner, whosC duty il is made, by this act 10 list
the same has refused t0 list 10 the value of which
such person shall have refused TO swear or affirm
when required 50 to dO in Obedience 10 the prOyl-
sions Of this act fifty per ccntum on tne value
turned bv the assessor.
SEC i5. llany person required 10 list property for
taxation shall have been prevented by sickness or
absence, from giving 10 the assessor such statement
such person his agent having chagc OF such pro-
peTty, may at any time before tho assessment o tax
es thereon by the county nuIltoF, make out and de-
liver to the county auditor statement OF the same,
rs required By This act; and the county auditor shall
in such case make entry thereof III the return for
the proper township, and correct the CORE p1ndlng
item or Items in the return made by The assessor as
the may require; but no suc statement shall be
received by the county auditor from any person who
shall have refused to make olth 10 his statement,
when required by the aIreeaby TO tine pro-
vissJns uf tile twrn.y-s,xth section oil ihi: act nor
from any person unless he shall make, and file with
Gurtd To list the snnc, was absent from his town.
snip, without design to avoid the listing OF his pro-
perty or prevented by sickness from giving to
the assessor the required staten mt, when called on
for that purpC
Section i6 requires county auditors to enter upon
tax duplicate any parcels ot real estate that have
been omitted or overlooked.
SIC Al The county auditor. if he shall have ro-
ason 10 believe or be informed tha, any person has
given 10 the false statement Oi the person.
al property, Inoncys credits, investments IN bonds
stocks, Joint stock companies, or otherwise or that
The assessor has not returned the full amount requlr-
ed 10 be listed i'll Lis township; or has omitted, or
mnde an erroneous return ot any property, moneys,
or credits investments in bonds, stocks, joint stock
companies or otherwise, which are by law SUBJECT 10
la aSatiun shall proceed ut any time before the final
settlement with the county treasurer, 70 correct the
return OF the assrssor and 10 charge such persons
on tile duplicate, with the proper amount o! taxes;
10 enable him to do which, he shall be invested wlth
oil the pow crs 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 max
ing the entry upon the duplicate, that lie may nave
an opportunity OF showing that lis statement, or re-
turn the assessor was correct and the county eu-
ditor sha in all such cases lille in his Office state
nunl Of the facts or evidence upon which he made
such correction; hut he shall in no case reduce the
amount returned by the assessor without the written
assent OF the auditor OF state, given on statement
OF facts Submitted by the county auditor
Sections Is AMI ~ require county auditor. to cor
rect errors that may be discovered in the name de.
scIiption or valuation oi real estate.
Section so iorhids the advertising OF delinquent
auds until the tax il double the cost OF publishing.
Section 81 requires county auditors To make Out
and forward certain abstracts to the auditor oi state
Section - requires county ucasurers 10 apply Tor
writ of attachment TO enforce the payment OF ue'
linquent taxes in certain cases.
Section 53 requires county treasurers IN sit, Tor
the receipt OF taxes, day in every township, pre-
yious to the first day OF November
Section "a sets forth the dulles oil the county podra
Gar tho uunliYntIDu OF real prOpcTtY.
Section - authorizes special board OF equlza'
ton for Cincinnati.
Section 81 requires county auditors to send. copy
of entire duplicate 10 Columbus 80 soon aS the re-
valuation of real estate has been completed.
Sec 81 and SO provide Tor state board OF
eaualizalun, and prescribes its duties. ;,
Sections 80 and 60 define the dulles oil state .auul'
tor, in certain cases
Annual County Board Of Equalization.
SEC. 6l. There snail be annual county board
for the equalization OF the real anu personal properly
and moneys, and credits in each county exclusive OF
the city OF Cincinnati, 10 be composed OF the county
commissioners and county AUDITOR, who shall meet
for that purpoSe at the GuItOr oflce IN each cOun
", Oil the second wednesday IN May, annually
Said board shall have power to hear complaints ~
10 ruualiZe the valuation at all real und personal
propcrly moneys and credits, within the county, ana
shall be governed 0y the rucs prescribed IN The oih
section of this act, for the government oi cnuny
boards for the equazation o real prop rIy; proNiicd
that said board shall Tot reduce the value oi tie real
property o. the county below the aggregate value there
of as fixed by the state board OF equ1llzauJn, nor
below it's aggregate value on the duplicate OF the
preceding year; To which shall he added 'le value OF
all new entries and structures, lover the value
OF those destroyeI returned by the several town
ehip assrssors Tor the current year.
SEC g. There shall b. a special board tor the
oualizaon OF the real and personal property, mon
eys AMI credits in the city OF Cincinnati, 10 be com
posed OF the county auIitor and SIX ciixens o. sail
shall meet annually, al the aulitor's Office in Gin.
cinna,i, on lhe second Monday in May, aud shall
have power to eqrnz, the value Of the raal an an.
civ of Cincinnati, unl shall be governed by the
same rules; provisions md limitations, tia! are pre-
scribed for the goyernm Of county b1ards for the
equalization of real and personal property, moneys
Ill cr,IitS nroyi Ia ina said board shall not be