M'arthur Democrat. (McArthur, Vinton County, Ohio) 1853-1865, 1859-05-05

sonal property, also take a list Of all real
properly situlte in bis township, that shall
have become subject TO taxation since the
last previous listing Of property therein, with
Z the vIne thereof estimated agreeably to the
rules preso tibed therefor by The ninth section
/ of this act, and Of oil new buildings or 9TH
er structures Of any kind Of over one hun
dred dollars in value, the. value Of which
shall not have been previously added to, or
included in the valuation Of the land on
vhica such structures have been erected;
and shall make return TO The county auditor
I thereof, at the same time he is required by
this act TO make bis return of personal prop
crty, in which return be shall set forth the
! tract or lot Of real property on which each
of such structures shall have been erected,
the kind of structures so erected, aud the
true value added TO such parcel Of real prop
erjy, by the erection thereof; and the addi-
tional sum which It is believed the land on
which the structure is erected, would sell
for at private sale, in consequence thereof,
shall be considered the value of such new
structure; and in case of the destruction by
fire, flood, or otherwise, Of any building or
structure of anv kind. over one hundred doll
lars in value, which shall have been erected
previous to The last valuation of the land on
which the same shall have stood, or the value
Of which shall have been added to any former
valuation Of such land, the assessor shall
determine, us near as practicable how much
less such land would Sc Il for at private sale
in consequence OF such destruction, and make
return thereof TO the county auditor, as in
this section provided.
Sec. 49, Each township assessor shall
take and subscribe an oath which shall be
administered by the auditor or a magistrate,
and certified by the officer adm lnistering the
same, and attached to the return which he is
required to make to the county auditor, ia
the following form:
,--, assessor for - township,
in the county Of -, do olemnly swear
that the value of all personal property, mon
eys, credita investments in bonds, stocks,
joint stock companies, or otherwise, OF which
a statement has been made to me By the per-
son required by this act for the assessment
and taxation OF all property in this staie,qc-
cording to true value to list the same, is truly
returned, as set forth in such statement; that
in every case, where, BY law, have been
required to ascertain the items and value OF
the personal property, moneys credits, ln-
vestments in bonds, stocks, joint stock COM
panies, or otherwise, of any person, compa-
ny, or corporation, have diligently, and by
the best means in my power endeavored u
ascertain the same; and that, as verify be-
.Neve, full list, with the value thereof. ts-
dmated by the rules prescribed by said act.
is set forth in the annexed return; that in no
case, have knowingly, omitted 10 demand
OF any person of whom, by said act, | was
required to make such demlnd, statement
of the description and value ofpersonal props
erty, or of the amount OF mOneys, credits, in
vestments in bonds, stocks, joint stock COM
panes, or otherwise, which be was required
to list, or in any way Connived at any viola
ton or evasion Of any Of the requirements OF
said act, in relation to the listing or valua-
tlon OF property, moneys, credits, invest
menIs in bonds, stocks, joint stock compan-
les, or otherwise Of any kind, for taxation.
DISTRICT ASSESSORS.
Sec. "a. The county commissioners of
each county in this state shall at their June
session, in the year one thousand eight hun
died aud sixty-four, and every sixth year
thereafter, divide their county into suitable
and convenient districts, not less than the
number of townships in their county; aud
any county within the limits Of which there
is a city, the commissioners shall divide sail
city into districts, comprising within each
not less than Que ward, or more than FIVE,
and no township or ward shall be divided in
making such district which district shall be
composed of contiguous territory, and the
commissioners shall give no,ico by publica-
tlon in some newspaper in the county, anl
ifno newspaper is published in the county,
then by public notice set up in each town
ship and ward at the usual place of holding
elections, setting forth the boundaries OF dis
trlctS in cities, and the qualified electors Of
such districts shall. at the October election,
in the We ar eighteen hundred and sixty-four,
and every sixth year thereafter, elect soma
citizen OF such district, having the qualiica-
tlons OF an elector, as assessor oil real proper
ty within such district; the judges OF election
shall keep a separate poll book for the cleo
tion OF said assessors, and the returns there
of, duly certified as in other cases, shall be
made to the county auditor, who, with the
clerk oil the court of common pleas and pro-
bate judge OF the county, shall open the sams
and declare the result; and the auditor shall,
within ten days after opening such returns,
give notice 10 each Of the persons elected of
his election. Aud whenever the commits
soners have failed 10 district their county at
their June session, in accordance with the
provisions OF this act, it sha u be their duty
to district said county al any subsequent
meeting ol the hoord prior to the first Mon
day of April ensuing.
Sec. %. Each person elected 10 the Office
of district assessor shall be forthwith notified
By the county auditor of his election; and
each person so elected shall, within ten days
after receiving such notice, file with such
auditor his bond payable to the state { Ohio,
with at least one good ireeholder surety, to
the acceptance of the county auditor, in the
penal sum OF two thousand dollars, Condi-
toned that he will diligently. faithfully and
imparlially perform all and Singulsr the du-
ties enjoned on him by this act, and he shall
moreover, take and subscribe on said bond an
oath that be will, according to the best olhis
judgment, skill aud ability, diligently, faith-
fully and impartially perform all the duties
enjoned on him by this act; aud il any per-
son SO elected Shall fail to give bond or shall
fail to take al oath as is required in this Sec
tion, within the time therein prsscri bed. the
Office TO which he was elected shall be con-
sideIed vacant