The weekly Portage sentinel. [volume] (Ravenna, Ohio) 1854-1861, 1859-05-05
WHOLE NUMBER SIS


ed him by such auditor, of the amount, de-
scription and value of the real property sub
jeCt to be listed for taxation In his district,
| which return shall contain: LIST. The names
Of the several persons, companies or corpor.
ations, in whose names the several tracts of
real property, other than town property, in
each township within his district, shall have
been listed; and in appropriate columns, op.
posite each name, description of each tract,
designating the number of acres, the number
Of the section, and the part thereof, and of
the township or survey, listed 10 such name,
and the value of each separate tract, az dc.
termined by the assessor. I'd. The names
Of the several persons, companies or corpor-
atoms, in whose names the several lots Of
real property in each town in his district,
shall have been listed; and in the appropri-
ate columns, opposite each name, the de.
scription of each lot, and the value thereof,
as determined by the assessor; and such de.
scription shall designate the town and mum.
Der OF the lot, and the part thereof; and IL
part OF lot Is listed, it shall state the mum.
Der Of feet along the principal street on
which it abuts. If the name of the owner
Of any tract OF land or lot shall be unknown,
the word unknown" shall be entered In
the column OF names opposite said tract or
| lot. II such land be situated in the Virginia
military district, or is not embraced in any
land district, it shall set forth the original
survey or surveys, part or parts thereof, con-
tanned in each separate tract 30 listed.
Sec. 80. The district assessor, at the
| time of making the assessment of real prop.
erty subject to taxation, shall enter in a sep
arate list, pertinent descriptions of all bury
ing grounds, public school houses, houses
used exclusively for public worship, and in.
stitutions Of purely public charity, and public
buildings and property used exclusively for
any public purpose, with the lot or tract of
land on which such house or institution or
public building is situated, and which ere by
this act exempt from taxation; and he shall
value such houses, buildings, property, lots
and tracts of land, at their true value in
money, in the same manner that he is re. I
quired to value other real property, desig..
mating in each case the township or town,
and number of the school district, or the
name or designation Of the school, religious
society or institution, to which each house,
lot or tract belongs; or if such property is
held and used for other public purposes, he
shall state by whom or how it Is held.
DUTIES OF COUNTY AUDITORS.
Sec. 81. The county auditors of each
county shall, as soon as practicable, after
the first day of March, one thousand eight
hundred and fifty. nine, and every sixth year
/ thereafter, make out and deliver to the asses
sor of each district in his county, an abstract
from the books in his Office, containing q
description Of each tract and lot of real prop.
erty situate within such district, with the
name of the owner thereof, If known, and
the number Of acres or quantity Of land con-
tanned therein, as the same shall appear on
his books and also, map Of each town.
ship and town within such district, with
such plat books as may be necessary to
enable the district assessor to mako a cor.
rect plat Of each section, survey and tract
in his district.
Sec. 80. Each county auditor shall add
to the value, as returned BY the assessor. OF
all personal property, and of all moneys,
, credits, investments in bonds, stocks, joint
!, stock companies or otherwise, which the
= owner or other person in behalf of the owner,
} whose duty 1t is made by this act TO list
} the same, has refused or neglected to list,
or to the value of which such person shall
} have refused or elected to swear or affirm,
when required so to do, in obedience to the
provisions Of this act, fifty per centum on the
value SO returned by the assessor and in
3 all casesAwhen the party, on demand. refuses
to swear to any part of the return, the asses.
sor shall return, 4" refused to swear as to the
3 whole amount"
Sec. 33. II any person required to list
r property for taxation, shall have been pre-.
!, vented by sickness or absence, from giving
Y to the assessor such statement, such person,
Q or his agent having charge of such property,
= may at any time before the assessment Of
o taxes thereon by the county auditor, make
;. out and deliver to the county auditor, a
o statement of the same as required by this
b act and the country auditor shall, 10
b such case make an entry thereof in the re-
: turn for the proper township, and correct the
corresponding item or items in the return
/. made by the assessor, as the case may re-.
d qure but no such statement shall be re-.
= ceived by the county auditor from any per.
;. son who shall have refused or neglected to
t make oath to his statement when required
d by the assessor, 0greeably to the provisions
n of the twenty.fifth section of this act, nor
: from any pers on, un 'ess he shall make and
Il file with the county auditor, an affidavit
n that the person required by this act to list
b the same, was sbsent from his township,
J. without design to avoid the listing of his
n property, or was prevented by sickness
r from giving to the assessor the required
# statement when called on for that purpose.
r. If from careful examination of the returns
e made by the district assessors, the county
i auditor shall discover that any tract Of land
y or town lot, or part OF either, in his county,
:. shall have been omitted in the returns OF
9 such assessors, he shall add the same to
70 his list of real property, with the name Of
:; the owner, and shall forthwith notify the
of assessor in whose returns such omission
t. occurred thereof, who shall forthwith pro-
10 ceed to ascertain, and return to the county
II auditor the value Of the tract or lot, or part
st thereof; or in case Of the inability or neglect
D. of the assessor, the auditor may ascertain
le the value of such tract or lot, or part there
D. of, and add the same to the list of real prop
IS erty. @
D. Sec. "a. The county auditor, il he shall
k, have reason to believe, or be informed that
8, any person has given TO the assessor false
n statement of the personal property, moneys
I'd or credits, investments in bonds, stocks,
ID joint stock companies, or otherwise, or that
le the assessor has not returned the full am.
er ount required to be listed In his ward or
Or township, or has omitted or made an errone-
ID GUS return of any property, moneys or cred-
L it's, investments in bonds, stocks, joint stock
companies, or other wise, which are BY law