The Kalida venture. [volume] (Kalida, Ohio) 1841-1865, 1854-05-12
COUNTY AUDITORS INSTRUC-
TION TO TOWNSHIP ASSESSORS.
AvDrroR,s OFgrcE. PUTNAM Co., O..
KaIida, MAY 8, 1854.
T0 Me Asssssor 9f


Isl. No deduction !tom moneys and
credits. By the 10Th section of the tax
law Of 1852, each person owning mon
eys and credits were allowed TO deduct
their entire Indebtedness from this pecu-
liar class Of property, while persons own.
ing property consisting Of land, horses,
cattle, hogs, sheep, wagons, and other
property different from moneys and cred
lis were not allowed the privilege Of do
duCting their indebtedness from this class
Of property. No good reasons were ever
assigned for this inequality; but such was
the law. The Supreme Court, at It's Jan.
uary session, declared the provision al>
lowing deductions, 10 be unconstitutional
and void; j. will therefore be your duty
TO require every person, in making up his
statement, TO include the whole amount
OF his moneys and credits, without ma
king any deductions Of Indebtedness
therefrom.
Cd. You should obtain from each in
dividual the number Of acres Of wheat and
corn, and the number OF bushels Of each
raised in the year 1853, for which you
will find form at the bottom Of eacl,
blank. g8d 1906
81. b reference 10 the following act,
passed BY the last Legislature, you will
SEQ that the time for making tho assess
ment has been extended TO the fifth Mon
day in May, AID. 1854. /, is therefore
your duty to have your assessment COM
pleted in time to make your return 10
this Office on or before that time.
4th. The law authorizes you 10 ap>
point an assistant Assessor should you
deem il necessary; but the 66ih section
Of the law requires the consent and ap-
probation Of the county Auditor in order
10 make four appointment legal; but as
the time is short in which TO discharge
your duty, should you find it necessary
TO appoint an assistant TO enable you to
complete your duty in time, the consent
and approval Of the Auditor is herewith
given TO your appointment Of some well
qulIi6ed person in your township; new
ertheless but one return should be made
from each township.
5th. 1t il your duty to return the val.
ue Of all new structures worth over one
hundred dollars, which have beer erected
since the last assessment Of real estate,
aud the value Of old structures which
have been destroyed by FIRE or otherwise.
You should procure description Of the
lands on which the new structures have
been erected, or old ones destroyed
For further information on this subject
refer you 10 the 30ih section OF the law.
The latter clause OF the 7,h section Of
the tax law, permits each person to ex-
hibi, the first seven items OF personal
10 the Assessor, and omi. pla-
cling value on them, in which case il is
the duty Of the Assessor 10 value the
same, In section nine, il is distinctly
declared, that personal property of every
description, shall be valued at the usual
selling price Of similar property, at the
time aud place ofisIing. There cannot
be any great discrepancy in the selling
price ofpersonal property in this county,
hence il the rule above referred 10 >be
carefully observed, Il is believed that the
assessments Of the several townships will
lpproxlmate very near uniformity. Your
'alh, the law, and tho great principles of
equality, demand Of you strict observ>
nee of Ibis rule. aH
9th. Il is the duty Of each Assessor,
n whose township new entries Of land
ave been made, 40 assess the value Of E
uch land. and to enable him TO discharge
his duty, list Of the new entries is here
With forwarded. For The rules OF vaIua>
ion the Assessor is referred 10 the 9th
ection OF the lax law.
BY observing the following directions
j making out your tabular siatemeni,you
i'll save yourself and others much trou NJ
le in adding up the columns: :
lst. Write the name Of each lndiyid-
alplain, und place the number Of each +
Eticle listed, with tho value thereof ex :,
city on the line opposite each name, in i
heir appropriate columns, putting nolh- a. a.
lg in the columns Of valuation but The
umber Of dollars, and annex no cyphers
! place Of cents. You should be care. y y
u to have your columns Of figures
raight on the right hand side Of the col IN IN
nns, placing one figure exactly under GU
lo,hef; eacL column 10 the tabular state az ~
ent mtsat he nccurately added nm