Cleveland morning leader. [volume] (Cleveland [Ohio]) 1854-1865, 1859-05-05

anu Vuluu VI ne personal ufuuofyt moneys ufeul IN
yestmep,s N o.ads, soeks eiut stock e9@9gsniS' OF
StRsfmiis S5 & o2mpsey ~ s I ssdenyo Nsyo
cd 70 nsourtain the samei and that rs verify believe
S @ YIN g ,he ylPs thereof Ss s a9 ,SlS SS
that in ease, have 4 knowingly omitted 20 demand Of
such Gems d. statement o thS d scneoa aud value Of
personal properly o. Of he amount Of MONEYS credits
ohewse. which he was required TO hst Or in any way
men OF said 6ct in relation TO the listing or valuation of
property money credits, investments ma bonds stocks
,ion.
DISTRICT ASSESSORS.
Sec "a The county commissioners Of eaoh county Ia this
state shall at Their Jue session IA tue year one thou and
eight huuured aud sixty -ou and every snih there
cts, less than the number ui townships ~ theiG
county; aud any county within the limits Of which there
comprising withn each not less than one ward,
such disr ct which disifct shall
guous eor and the commissioners shail give notice BY
publication 10 some nths ooun " and news
pa per IS u me county !hsn by public a9'ee set
elections setting forth the boundaries Of dsnets cites
snd ne qualified electors @ such districts shall az ne
tour every sixth year heTeaer elect sme citizen Of
such qise, ~ a0ng hS S5 en ese'G5 ms as as
election shall keep separate poll book for the election Of
"a Other cases shall made 70 The couaty auoi or Who,
with the CLERK OF the court OF omen pleas and probate
judge If The county shall open the aud declare the
result the auditor shall within days after opening
AUS eecton AhS wReaeyS he % have
TO district their county ~ ef June session in accordance
tric sid county a any subsequent meeting Of the board
Sec. 70 ZACH elected the once Of district
sesso shRl be forthwith notified by the county auditor Of
days amer receiving suoa notice, file with such auditor his
o0nd 70 the state OF ono with at least one good
reehOlde surety to the acceptance OF the county AUDITOR
IN tue penal suln Of two Thousand dollars conditioned that
aud singular thu duties eniUned HIM by this act and
shall moreover take and subscribe on SAID 6on an oath
ali the duties eaonsd on him 6 this ct aud ii any person
elected snail iull boud shal 10
olth a h required ia tins section within lhe time therein
see 26 Ilhere shall be vacancy for the cause aore-
said OF rom any other cause OF a there shall 10 failure
10 elect m district of county soch vacancy office
mont OF pny ompetsat and suitable cEen Of tbsT 5Vnv
hal give bond and take an oath Of Office as Is required
Soc "a shall be duty each district assessor to mai
out on The Inaps ami descriptions furnished him by the
county auditor aud from such other sources
shall DO n his correct and rtinont descr lon
Se s6s deem I'M 10 btn an accurate
ofuny separate tract OF lot IN his district he ma require
te papers lie may hove IN his posessqn tnd If such
or occupio upon demand made for the shall
or refuse 10 furnish satisfactory descTp ION Of such
parcel OF real property TO such assessor he may enpOy
compete surveyor TO ak out description O the bouu
daues and location thereof and statement Of ne quantity
shall add e same TO the tax assessed upon such real pro-
county with such tax and when collected shall he paid
demand 10 the person to whom the some IS due and he
shall all cases, from actual view aud from tbo bes
ces Ut information within his reach determine as
praccubo true value yarae tract and lot oi
property WITHIN ms district according to the rules pre-
crbed by tns act for yauiug real properly aud he shall
mills, aud uhef Ouldngs which exceed one hundred dol
b NJ ~ M p y ysd M G 1 % nS1t ~ St ibe oI I'm O,n I 10Y
tract no 81 all also enter on hs plu-book tue
meadow and pasture land and the number Of acres
wood and uncuvated land IN each tract, may
Sec 2 For the pupqso Of enabling the assessor to de-
ermne the value OF buildings aud othef improvements he
he eby required TO enter with the consent Of owner
OF occupant thereof and fully examine AL build and
structures Of whatever Kind which by his
| pres'ly eEen pied from taxation
Sec y Earh district assessor shalt or before the
first Monday July, tn us1ud eight hundred and fy
ue and s1th thereafter make out and deyor
aine in book to be uulshsd him by such auditor the
20 be listed Tor aIaoHi in his district which fetro snail
contain ls The names oi the several persons cOmpan
o. eorpaationS Ia whose the several Of zeal
properly other than town properly In each township with
IN his district shall have been listed and IN apprOprae
sgatng the nu her ncres the number VI the section
IN such name aud the value each separate tract de-
emined by the assessor "a ihe names of tho several
several 10 Of real property IA each town his district
shall been listed IN he eppol rate columns op,
thereof determue by the assessor aud such uescrp-
on shall designate the town aud number lU and the
part cot aud If part OF lot is listed It shall state Tie
te name If ha owner Of any tract Of and or o s he
lnkuowu, the woid unknown" shall be entered in the
be situated in the Virginia military district, em-
brat cd IN land dinct II shall set forth the Original
separate ira : S listed.
Sec 80 The district ASSESSOR at the time Of making the
assessment vi real property subject to lun Shall enter
N separate list pertinent descriptions o all buyug
grounds public school houses used exclusively T
public worship and institutions Of pure public charity
any public purpose with the lot or tract Of land an
such house institution public building situated aud
va qe such hou,es buildings properly, lots, and
land at their truo value money, ia the manner
ha. the required other ren properly ID sgnatna
To- each case the township Town, and number OF IN
school dlsret; the name or desgn-on q the school
religious soclcy or institution, to which each house lot o
tPcS DGInss G UI 'qeh property T. held and used lo
held '''' '''' '''''' y "'''n VI no" Il
DUTIES or COUNTY AUDITORS
Sec. 81. The county auditors of each county shall a
praccab after the first day Of March, one thou
sand eight hundred aud hfy-llne, and every sixth yea
thereafter mike out ad deliver TO the assessor
uIslrlc his county abstract tho BOOKS in his OF
property ruas Within saeR district with the IS nSme Gl % Of ri 5
owner thereof known, and the number 4 quan
his books aud also map Of each towns and own WI n
IN such district with sucn plat books may ecessar
20 ENABLE the district assessor make cIrrect plat q
! ca section, survey and tr9cI ia his district
returned by ne all personal property and Of al
money credits investments N bonds stocks Joint ocl
IN ~ n Of the owner whose du IL made by this nc
value which such shall have refused OF
% swear OF atrn, wa required To do In Obedience
returned b, the and in all when the psr
on demand refuses to part Of the return Til
assessor shall return refused to swear the Who'll
Sec g. If any person required to list property for orn
nh shall have been prevented by sickness absence
/
agent having charge such property NAV nj any time
fore the Of thereon by the county auit
she same equired by this the county audito
shah tuch csse make entry thereof lie return Il
che proper township and correct the spending item
items in the return made by the assessor the case ma
require but no such statement shall be received by N
county auditor rom unypeson who shall huye refused
eed to make oath to his statement when required
the assessor agreeuby the provisions of the twon6f
c on Of ms act nyr from any person, unless ba shal
person required by this act 10 list ths same absen
tTom mas township without design to avoid the listin
bv sln
70 e assessor me required st9teIneut when cali, 70
that purpose IL tom careful examination Of the re
shall discover that any land town lot or paFt
either 10 his county shalt have been omitted in The return
property, with the OF the owner and shall forthwith
noy mo assessor ~ whose returns such omission
lheieO who shall torhwh proceed to usoeTuin and r.
turn 70 the county audito the value Of the or lot
ssosGOr the auditor may nscertun the value of S n
or lot or part thereof and add the the list Of rea
Soc. So The county auditor he shall have reason Il
believe or be informed that has given to lha as
cfedils investments IN bonds Stocks JOINT stock eonpa
1ies OF otherwise, that the has not retuTc
2ount required 70 De listed IN his ward OF town
SNIP OF nus omitted made return of An
lint stock companies, otherwise which are by law MI
lect 70 taxation, shall proceed any time before The ma
the nssessor and to charge persons on the dup
edse WIN the proper amount OF aaos enable him t.
winch; ne Is hereby authorised empowered 10 issu
compulsory process AID require the attendance Il an
ledge OF lhe articles OF value OF ihe personal pron
moneys or credits investments in bonds stooss GnI n
soOs, oa'h or ai nation relaton TO such Staene
ore !sern TII l snail be the duty OF the auditor Al
entry on The duphoate that he may have oppor
was correct snd the coaty auditor snail ihs @ az az, @
cases 40 his once aslaemen OF the facts evdenc
case reduce The amount returned by the assessor whou
e WIi,en oasen. yi the uuu0r Of state, gwen state
y si Gese IN which any person shall make false staomeI
OF the amount OF property for taxation 8yude the on,
ho g,