The weekly Portage sentinel. [volume] (Ravenna, Ohio) 1854-1861, 1859-05-12
Concluded.

'r''..a Concluded,
DUTY OF COUNTY AUDITORS AS TO MAKING
. TAX LISTS AND DUPLICATES, AND ASSESS
ING TAXES.
Sec. AZ. Each county auditor shall make
out, in book to be prepared for that pur-
pose, in such manner as the state auditor
shall prescribe, a complete list or schedule
OF all the taxable property in his county,
and the value thereof, as equalized, arranged
in the form following: Each separate tract
OF real property in each township of his
county, other than town property, shall be
contained in q line or lines opposite the
name of the owner or owners, arranged in
numerical or alphabetical order. Each separ-
ate lot or tract Of real property, in each town.
shall be set down in q line or lines, opposite
the name ofthe owner or owners, arranged in
numerical or alphabetical order. The value
OF personal property, moneys, credits, in
reotments in bonds, stocks, joint stock com
panies, or otherwise, Of each person, com.
pany, or corporation, within each township,
shall be set down in column opposite the
name ot the owner, person, or corporation,
in whose name the same is listed; the names
of persons In each township, who are not
residents OF any incorporated town, shall be
set down In alphabetical order in one list;
and the names of persons who are residents
OF any incoT TDorated town shall be entered
In another list in alphabetical order.
Sec. 4S. Each county auditor, after re.
ceiving from the auditor OF state, and from
such other officers and authorities as shall
be legally empowered to determine the
rates or amount OF taxes to be levied for the
various purposes authorized by law, state.
ments OF the rates and sums to be levied for
the current year, shall forthwith proceed to
determine the sums to be levied, upon each
tract and lot of real property. adding the
taxes of any previous year that may have
been omitted, and upon the amount of per-
sonal property, moneys and credits listed in
his county, in the name of each person,
company or corporation, which shall be as.
sessed equally on all real and personal pro
perty, subject to such taxes, and set down in
one or more columns, in such manner and
form as the auditor of state shall prescribe
and in all cases where the whole amount OF
taxes upon the personal [property.7 moneys
and credits OF any person shall not amount
to ten cents, the auditor shall not enter the
same upon the duplicate, if such person has
no other taxable property.
Sec. 40 Any district or township osses.
FOR who shall deem it necessary, to enable
him to complete, within the time prescribed
BY this act, the listing and valuation Of the
property, moneys and credits in his district,
township or ward, may, with the appreciation
of the county auditor, appoint some we'll
qualified citizen of his county or township to
act as an assistant, and assign to him such
portion OF his district or township as he shall
think proper; and each assistant, so appoint
ed, shall, within the division of such district
or township assigned him, under the direc-
ton of the assessor, alter giving bond and
taking an oath or affirmation, as prescribed
in this act, perform all the duties enioined
upon, vested in, or imposed upon assessors
by the provisions Of this act.
Sec. so. Each district assessor, and each
member OF the county boards of equalization,
shall be entitled to receive for each day ne.
Cessarily employed in the performance of
the duties enjoined on him by this act, such
tuni as the commissioners OF his county shall
allow, not exceeding two dollars, to be paid
out Of the county treasury, on the order Of
the county auditor; each member Of the
state board of equalization shall receive for
each day he shall attend on the session of
said board, three dollars, and the like sum
for every twenty five miles he shall necessa-
rily travel in going TO and returning from
Columbus, to be paid out Of the state treas
ury, on the order Of the auditor of state.
} Sec. 81. The commissioners of each
county shall, at their March or at their June
session, annually, determine ont the amount
to be raised for ordinary county purposes,
for public buildings, for the support of the
poor, and for interest and principal on the
county debt. The commissioners, however,
shall set forth upon the record of proceed.
ings specifically the amount to be raised for
each of the above defined purposes. The
county auditor shall carefully ascertain the
net amount collected for each purpose under
said levy, and 1t shall not be lawful to use
any specific fund for any other purpose than
the one for which the same was specifically
levied, until the purpose for which such tax
was levied shall have been accomplished.
Sec. 50. The trustees of the several
townships in each county shall, on or before
the fifteenth day Of June, annually, deter.
mine the amount necessary to be raised in
their townships, respectively, for ordinary
township purposes, for the payment Of legal
STU JuHt CluiuS ukulU6t 6uCn lOWu6Hlps uUu
for the support Of the poor; the levy for said
purposes shall be specific, and so entered
upon tl;' "''~.-d of the proceedings OF said
ttusfeesmend th;iied to the county auditor,
who shuft tps To- same on the duplicate;
and when sf ASssa shall be made with the
county treasu sSie shall carefully ascertain
the net amount collected for each purpose;
and such specific fund shall not be used for
any other purpose than the one for which
the same was specifically levied.
Sec. So. The lien of the state for the
taxes levied for all purposes in each year,
shall attach to all real property subject to
such tsxes, on the first day of June, annual
,ly. and shall continue until such taxes, with
any penalty which shall accrue thereon,
shall be paid; and oil personal property,
subject 10 taxation, shall be liable to be
seized and sold for taxes; and the personal
property Of any deceased person shall be
liable, in the hands OF any executor or ad.
ministrator, for any tax due on the same BY
any testator or intestate. '.Al|
7, Sec. 81. The delinquent list shall NOT.
hereafter, be returned to the Office of the au.
..titor Of state, but shall be recorded by the
county auditor, Immediately after his semi
annual settlement with the county treasurer,
an abstract OF which,, in such form as the
auditor of state ehall prescribe, shall be sent
to his office with the settlement sheet Of the
county treasurer, in August; and no taxes re-
turned delinquent shall be paid into the state
treasury except by the county treasurers;