The Wyandot pioneer. (Upper Sandusky, Ohio) 1853-1868, 1859-07-15

whica it is believed the land which the sruct-
ure 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, food or otherwise, OF any
building or structure of any kind, owe one huns
dred dollars in value, which shall have been
erected previous to the last valuation Of the
land on which the same shall have stood, or the
valve 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 sell for at private sale in con-
sequence of such destruction, and make return
thereof TO the county auditor, as in this section
provided. .s....
Sec. 23. Each township assessor shall take
and subscribe an oath which shall be admins
tered by the auditor or magistrate and certified
by the officer administering the same, and at
tached to the return which he is required to make
to the county auditor in the following form:
| l, -, assessor for - town
ship in the county of ----, do soemnly
swear, that the value of all personal property,
moneys credits investments in bonds, stocks,
joint stock companies or otherwise, of which a
statement has been made to me by the person re-
quired by this act for the assessment and taxa
ton of all property in this state, according to
true value to list the same, is truly returned, as
set forth in such statement that in every ,ase,
| II
the items and value of the personal property,
moneys, credits, investments in bonds, stocks,
joint stock companies, or otherwise, of any per-
son. company, or corporation, l have diligently,
and by the best means in my power, endeavored
to ascertain the same, and that, as | verify be-
lievc, full list with the value thereof, estima-
ted by the rules prescribed by said act, is set
forth in annexed retlrn; that in no case, have
knowingly, omitted to demand of any person Of
whom, by said act, was required to make such
demand a statement of the described and value
Of personal property or of the amount of mon
eys credits, investments in bonds stocks, joint
stock companies, or otherwise which he was re-
quirod to list or in any way connived at any
violation or evasion of any of the requirements
of said act in relation to the listing or valua-
ton Of property, moneys, credits, Investments
in bonds, stocks, joint stock companies, or other
wise, 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 ono thousand eight hundred and
sixty.four, and every sixth year thereafter di-
vide their county into suitable and convenient
districts, not less than the number Of township
il their county; and any county within the lin
its of which there is city, the commissioners
shall divide said city into districts, comprising
within each not less than one 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 COM
missioners shall give notice by publication in
some newspaper in the county, and if no news
paper is published in the county, then by public
notice set up in each township and ward, at the
usual place of holding elections, setting forth
the boundaries of districts in cities, and the
qualified electors of such districts shall at the
October election, in the year eighteen hundred
ard sixty-four, and every sixth year thereafter,
elect some citizen of such district, having the
qualifications of IN elector, rs assessor Of real
property within such district the judges of cleo
tien shall keep separate poll book for the cleo
tion OF said assessors, and the returns thereof,
duly certified as in other cases. shall be made to
the county auditor, who, with the clerk of the
cour. of common pleas and probate judge of the
county, shall open the same and declare the re-
suit and the auditor shall, within ten days after
opening such returns, give notice to each of the
persons elected of his election. And whenever
the commissioners have failed to district their
county at their June session, in accordance with
the provisions of this act, it shall be their duty
to district said county at any subsequent meet
/ ing of the board prior to the first Monday Of
April ensuing.
Sec 25. Each person elected TO the Office of
|
the county auditor of his election; and each per.
son so elected shall, within ten days after re-
ceiving such notice, file with such auditor his
bond payable to the State OF Ohio with at least
one good freeholder surety, to the acceptance of
the county auditor,in the penal sum oftwo thous-
and dollars, conditioned that he will diligently
faithfully and impartially perform all and singu-
lar the duties enjoined on him by this act and
he shall, moreover take and subscribe on said
bond an oath'th he will, according to the best
of his judgment, skill and ability, diligently,
faithfully and impartally perform oil the duties
enjoined on him by this act and if any person
elected she'll fail to give bond, or shall fail to
take an oath as is required in this section, with
in the time therein prescribed, the office to which
he was elected shall be considered vacant.
Sec. 26. If there shall be vacancy for the
cause aforesaid, or from any other cause, or if
there shall be q failure to elect in any district
Of any county, such vacancy or Office shall be
forthwith filled by the auditor, treasurer and re-
corder of the county, or any two of them, by the
appointment of any competent and suitable citi-
zen Of their county who will accept and perform
the duties of such office, who shall give bond and
take an oath of office as is required in the FORE
going section.
1 Sec. 27 1t shall be the duty of each district
assessor to make out from The maps and descrip-
tions furnished him by the county auditor, and
from such ether sources Of information as shall
be In his power, correct and pertinent descrip-
tion oil each tract and lot of real property in his
district and when he shall deem it necessary to
obtain an accurate description of any separate
tract or lot in his district, he may require the
owner or occupier theirof to furnish the same,
with any title papers he may have in his posses,
sion; and if such owner or occupier, upon demand
made for the same, shall neglect or refuse to
furnish satisfactory description of real proper
ty to such assessor, he may employ q competent
surveyor to make out a description Of the boun-
daries and location there Of, and statement of
the quantity of land therein, and the expense of
such survey shall be returned by such assessor