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

Sec. 81. The commissioners OF each
countyshall, at their March or OF their June
session. annually, determine on the amount
to be raised for ordinary county purposes,
iUr public buildings, for the support Of the
poor, and for interest and principal on the
county debt. The commissioners, howev-
er, shall set forth upon the record Of pro-
ceedings specifically the amour: 10 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 it 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. 81. The trustees of the several
townships in each county shall, on or before |
the fifteenth day of June, annually, deter
mine the amount necessary 10 be raised In
their townships, respectively, for ordinary
township purposes, 70: the paymentof legal
aud just claims against such township, and
for the support of the poor; the levy for said
purposes shall be specific, and so entered up.
on the record of the proceedings OF said
trustees, and certified to the county auditor,
who shall levy the same on the duplicate;
and when settlement shall be made with the
county treasurer, he 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. 50. The lien of the state for the t ak
es levied for all purposes in each year, shall
attach to all real property subject to such tax.
es, on the first day of June, annually, and
shall continue until such taxes, with any
penalty which shall accrue thereon, shall be
paid; and all personal property subject to
taxation shall be liable 10 be seized aud sold
for taxes, and the persona! property Of any
deceased person shall be liable, in the hands
of any executor or administrator. for any tax
due on the same by any testator or inestate,
| Sec. 81. The delinquent list shall not,
hereafter, be returned to the Office of the ou-
ditor of state, but shall be recorded by the
county auditor, Immediately after bis Sc mi
annual settlement with the county tTeasu-
rer, an abstract OF which, in such form as the
auditor of state shall prescribe, shall be sent
! to his office with the settlement sheet of the
county treasurer, in August. and no taxes
returned delinquent shall be paid into the
state treasury except by the county treasurers;
and in making out the duplicate of each year,
all tracts Of land and lols returned delin-
quent or forfeited to the state, shall be again
entered on the duplicate, and the taxes on
such tract or lot, including the taxes of the
current year, shall be charged thereon, with
thirty per ce Mt penalty on the amount char
ged on the duplicate of the preceding year
d. Sec. 55. The auditor of state shall, from
time 10 time, prepare and transmit to the
several county auditors, all such forms and
instructions as he shall deem necessary ia
carry into effect the provisions of this act,
and with the advice Of the attorney general,
he shall decide all questions which may arise
as to the true construction Of this act, or in
relation to any tax levied, or proceeding UNI
der the same, subject, however, in all cases,
to an appeal to the supreme court.
Sec. Sc. County auditors shall, be fore the
! fifteenth of April, annually, make out the
blank forms and instructions for the town
ship assessors, and forward them to the town
ship clerks; ami the auditors Of counties, and
assessors of townships and wards, shall, in
all respects, except as hereinbefore provided,
be governed BY the rules and regulations
contained in tie seyeralacts prescribing their
duties.
Sec 81. Every county auditor, and every
district and township assessor, who shall, in
any case, refuse or knowingly neglect to per-
form anyduty enjoined Oh him BY this act, or
who shall consent to or connive atany evasion
OF its provisions, whereby any proceeding re-
quired by this act shall be prevented or hin
dered, or whereby any property required to
be listed for taxation shall he unlawlully ex-
empted, or the valuation thereof be entered
on the tax list at less than its true value, shall
for every such neglect, refusal, consent OF
connivance, forfeit and pay to the state not
less than two hundred nor more than one
thousand dollars, at the discretion of the
couit, to be recovered before any court ofrec-
ord in the stale.
Sec. So. That whenever an action at law,
or suit in chancery has been commenced, or
may hereafter be commenced against any
person h oldng the Office Of county treasurer
or county auditor, or other county office, fol
performing, OF attempting to perform, any
duty authorized or directed by any statute OF
statutes of this state, for the collection of the
public reyonue. such treasurer, auditor ol
other officer shall be allowed and paid out oi
the county treasury reasonable fees Of coun-
sci and other expenses for defending SUCH ac-
ton or suit, and the amount ofany damages
and costs adjudged against him, which said
fees, expenses, daluages and costs shall be
apportioned ratably by the county auditor,
among all the parties entitled to share the
revenue SO collected. and by the said auditor
shall be deducted from the shares, or portions
Of revenue at any time payable TO e ach, in
cluding as one Of the said parties the state
| ITSELF as we'll as the counties, townships,
cities, village; and school districts, and or
carnations, entitled as aforesaid
Sec. SO. No person shall be required to
list for taxation any certificate of the capital
stock of any company The capital stuck aud
property of which is taxed in The name OF
said company. Personal property. of every
description, and credits, shall be assessed in
the name Of the person who was The owner
thereof on the day next preceding the second
Monday Of April in the year in which such
assessment shall be made. If any person
shall, for the purpose of avoiding the listing
or the payment Of taxes on any property sub
ject to taxation, sell, give away, or otherwise
dispose Of any such property under or SUBJ
jec! TO any agreement expressed or impli ed,
or any understanding with the purchaser,
doGee or recipient thereof, that the same is TO
be conveyed, restored or redelivered to the