The Perrysburg journal. [volume] (Perrysburg, Ohio) 1853-1861, 1859-05-12


the owner or owners, arranged in numerical
or alphabetical order, The value OF person
stocks joint stock companies or otherwise, oi
each person, company, or corporation, within each
township shall be down In column opposlse tho
name oithe owner; person or corporation in whose
township who are not residents of any incorporated
town shall he set down IN alphabetical order In list
and the names persons who are residents ofsny in
corpcratcd town shall be entered in another list In
alphabetical order.
Sec. 4s. Each county auditor. after receiving from
the auditor Of state aud from such other officers and
authorities as shall be legally empowered to deter
mine the rates amount OF taxes TO be levied for the
various purposes authorized by law statements Of the
rates anil sums TO be levied for the current year
shall forthwith proceed 10 determine the TO I've
levied upon each tract and lot OF real property add
ing the taxes OF any previous year, that may have
be' omitted and upon the amount Of personal prop
erty, moneys aud edits listed In his county In the
name OF each person, company or corporate which
shall be assessed equally all real aud personal
property subject TO such taxes, and set down in ona
or more columns, In such manner and form as the
auditor of state shall pretcribe; AMI In all cases
where the whole amount of taxes upon the personal
property moneys aud credits ofany person shall not
amount to cents. the auditor shall not enter the
same upon the duplicate. such person has other
taxable property.
Sec. 40. Any district or township assessor who
snail deem Il necessary, TO enable him TO complete,
within tho time prtsc by this act the listing and
valuation OF the property moneys and credits Of his
district township or wsrd, may with the approba-
uon OF Tue connty auditor appoint some well quail
mel cit1eD OF his county OF township to act as
sstant. and assign TO him such portion of bis district
or township MS he shall think roper and each assist
ant 30 appointed shall within the division Of such
district or township as igucd him UGicr the direc-
ton OF the ns'essot, a':c Svirg hond aud tking
oath or ahrnati, ~ prescribed in this act perform
all the duties cnjoined upon vested in or imposed
! upon assessors by The provisions Of tais net
! Sec So Each district assessor aud crch member
OF the county board, of oqualizarnn hnlbe entitled
TO receive Tor eagh Sly necessarily employed in tho
performance OF the duties cuiuitcd on him by this
such sum The com uissoucis H., COUNTY shall
allow, not exceeding two dpllirs, 20 paid out OF
the county trensn y on tho or Ter the county audi
tor; each member 9f tn s.ate hJtr Of equization
shall receive for cnch day he shat ntend on the sea-
sion of said board three dours, aud thc like sum for
every twenty-five miCa I1 shalt nncEssuiy travel in
| gong to and returning from Columbus, TO be paid
out or Tie state treasury the order OF the auditor
! OF STATE.
SEQ. 81. The commissioners ofrA.h county shall at
their March or at their June session, annually deter
NINE on the 0mOunt 20 he raised Tor ordinary county
purposes, Tor public IuildngF for the support of the
poor. aud Tor interest aud Inripnl on the county
debt. The commissioners, however, shall set forth
| upon the record of proceedings specifically tho
amount TO be raised for each Of the above defined
purposes. The county auditor shall carofuIv ascer.
tam the net amount collected for each purpose under
said levy; and 1t shall not be nwful to ,sc nny spec
o fund for any other purpose than the one for viii III
the same vas specifically levied, until the purpose for
which such tax was levied shall have been accom-.
! plished.
| Sec 52 The trustees of the several townships in
each county shall, before the fifteenth day of
June. annually determine the amount necessary to
he raised in their townships, respectively. or ordi-
nary township purposes for the payment oflegal and
just claims against such townships for the support of
the poor; the levy for said purposes shall be specific
ana 80 entered upon the record of the proceedings
said trustees and certified to the county auditor who
shall levy the the duplicate; and when settle.
ment shall he made with the county surer he shall
carefully ascertain the net amount collected for each
purpose nnl such specific fund shall not be used for
any other purpose than the one for which the same
was spec ically levied,
Sec 80. The lien Of the state for the taxes levied
or u" purposes in each year. shall ailch to all ren
| property subject to such taxes, the first day Of
June, annually, and shall continue until such taxes
win any penalty which shall accrue thereon. shall be
PaIdi ana all personal property subject 10 taxation
shall he liable to he seized sold Tor taxes and the
Pe"ohh property OF any deceased person shall be Ii.
aoeh tne hahds ofnny executor administrator, for
any TAX unc on the same b, any tesnior or ntestae
Nec' %. The delinquent list shall not hereafter he
ic'Wcu bhe oucc of the auditor of state but shall
be recorded by the CO. auditor immediately after his
sem'annul settlement with tho county treasurer, an
abstract OF which, nsuch form the auditor of state
shhli prescribe, shall be to his Office with the
settlement sheet of the coun'y treasurer in August;
anu no taxes returned delinquent shall be paid into
we stOo treasury, except by the couaty trcasurcrs
ana IN making out the duplicate of each yoar, all
tracts OF land and lots returned delinquent or forfeit
Ell 10 the state, shall be again entered the dupli-
cate ana the taxes on such tract or lot including the
W 'hV 'HTTont year, snhll 10 charged thereon
with thiry per cent penalty on tie amount charged
ohthe duplicate Of the preceding year.
Sec, 90. The auditor OF state shall, from time ia
umc' prepare and transmit TO the several county au-
,al such torms and Instructions us he shall
deem necessary to carry into effect the provisions o
th's act; and with the advice ofthc atty gen he shn
decide all questions which may arise the true
construction OF this act in relation any tax lev
led or proceeding under the same. subject however
IN all eases to an appeal to the supreme court
Sec o. County auditors shall before the f'teentl
IL. II, a., -.
strncions for the township assessors. and forward
them to the township clerks; the udioIs ofcountic
anu assessors ot townships aud wards shall, in al
respects, except rs hercnbefoe provided lie govern
ed by the rules aud regulations contained in the sew
! eral acts prescribing their duties
Soc. 81 Every county auditor and every district
aud township assessor, who shall in any case refuse
or knowingly neglect TO perform any duty enioneC
on him by this act or who shall consent to or connive
at any evasion off provisions whereby any procecd
ing required by this act shah be prevented or hind
ercd,or whereby any property required TO be LISTED
for taNat on shall be unawfully exempted or the val
uation thereof he ntered the tax list at less than
tts true value, shall for every such neglect refusal
consent ecnnivancc for felt and pay TO the state
loss than two hundred, nor more than one thoussn nd
dollars ut the discretion of the court TO he
before any court of record in the STATE
See 0S. That whencveran action at law. or suit
| IN chancery has been commenced, m hcrcaf ei
be commenced against any person holding tho Office
of county treasurer county auditor or other cuun
N ohce' tor performing or attempting to perform
any duty authorized dir, cted by any statute OF
statutes ofths state tor the collection Of tho publjc
revenue, such treasurer auditor or other o er shall
ho allowed anu paid out ofthe county treasury rcas-
enable fees of council and other expenses for defend
ing such action sUit aud the amount OF any dana
geS and costs adiudged against him. which said fees
eNpcnsos damn and costs shalt be apportoned rat
ably hy the county auditor, among n the pa rites en-
titled to share the revenue collected. and by the
said auditor shall he deducted from the shares or por
Nons OF revenue at any timc payable 20 each inolu
ding ofthe said parties the state itself ns wei
~ the counties townships cities, villages aud schoo
districts, and organizations, Cnitled as Aforesaid.
Sec 81 No person shall he requted to list for tax
alton any certificate OF the capital stock Of any com
pany, the capital stock and property OF which l.
taxed in the name OF said COMPANY. Personal prop
crty of every description aud credits shall be assess
thereof on the day next prceeding the second Mon
day ot April In the year in which such asSeSsmcn
shalt be made. lfanY person shall, for the purpos