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

DUTIES or COUNTY AUDITORS.
Sec. 81, Tho county auditors Of each county shall
as soon ~ practicable, after the nrs day Of March
ono thousand eight hundred and nty.nnr and every
nxth year thereafter, make out and deliver TO the
SCISSOR OF each district In his county m abstract from
the books IN his Office. containing description of
each tract and lot Of real property 81 uatc within sno
district, with tho name OF tho thereof IT known
and the number Of acres or quantity Of land contain
ed therein. ns the same shall appear on hls books;
and also. map OF each township and town within
sue district with such plat books may bo necessa.
~ 10 enable tho district assessor TO make correct
plat OF each section survey and tract in his district.
See 81 Each county auditor shall add to the value
returned by the assessor OF all personal property
and OF all moneys credits. Investments in bonds,
stocks joint stock companies otherwise. which the
owner or other person In behalf Of the owner, whose
duty Is made by this act to list the same. has re-
fused or neglected TO list 10 the value Of which
such person shall have refused neglected to
affirm when required TO do, In obedience to the
provisions OF tli. acc hny per centum on the value
40 returned by the nssesaor; and In all cases when
the party demand refuses to swear any part of
the eurn tho assessor shall return refused TO swear
Rs TO tho whole amount"
Sec 81. II any person required 10 lst property for
taxation shall have been prevented by sickness alb
eenee, from giving 10 the assessor such statement
Huch person, op his agent having charge Of such
property, may Mt my time before tho assessment of
taxes thereon by the county auditor make ont ana
deliver to the county auditor ststcmcnt OF the
as required by this act; aud the county auditor shall
In such case m axe an entry thereof In the return for
tho proper township and correct the corresponding
Item or items in tho return made by the assessor.
tho case may require; but no such statement shall be
received by tbs county auditor from any person who
shall have refused or neglected 10 make oath to his
statement whnn required by the assessor ngrcoably
80 the provisions of tho twcntyfh section OF this act
nor from amy person, unless he shall mako and nlo
with the county auditor, nilllyit that tho person
required by this act 10 II the same wnp absent from
his township, without design TO avoid tho listing OF
his property, or was prevented by sickness from Viv
ing 10 tho assessor the required statement, when
called on for that purpose. II from careful cSamua.
iOn OF the rcturns tdo by tho district assessors the
al Of I,.,I
town lot or part OF either, In his county shall have
been omitted iu the returns Of such assessors he shall
ndd the same TO his list of real property, with the
name ot the owner and sLull forthwith notify the
tossOr In whose returns such emission occurred ore.
of who shall forthwith proceed to ascertain and ro
turn TO the county auditor the vnluc OF the tract or
lot or part thereof or IN case OF the inability or nog
lect OF the ASSESSOR the auditor muy nscertain tho
value OF such tract CT lot part thereof AID aid the
same TO the list of real property
sec. a. The county auditor, II he shall hnvc reason
60 believe or bo informed that any person hns Given
20 tho assessor false statement ofthe personal prop.
erty moneys or credits, investments IN bonds stocks
Joint Stock companies, otherwise or that the ns
has not returned the full amount required to be
listed in his ward or township, or has omitted or made
nm erroneous return of amy property. moneys cred
ia, investments IN bonds, stocks joiut stock cumpn
nes, or otherwise, which are by law subject to TAXA.
tion, shall proceed at any time before the final settle
ment with the county treasured TO correct the return
ot the assessor ana to charge such persons on the
duplicate with the proper amount of taXcs TO enable
him TO do which, he ishercby authorized AMI cmpow
cred TO issue compulsory process and require tho at
tendance oi any person or whom he may sun.
pose to have knowledge of the articles or vauo Of
the personal property. moneys orcrcdits investments
inbonds, stocks, joint stock companies, otherwise
ana examine such person or persons, oath or Affirm
nton, in relation TO such statement or return; and il
she'll he the duty of the auditor IN al such cases To
notify every such person, before making the cutry on
the duplicate. that he may have an Opportunity of
showing that his statement return OF tho assessor
was correct; aud the county auditor shall in all such
cases file IN his Office statement OF the nicts or c,i.
tt,nn NNlt lttt1 Ia a.. IL,
shall IN no tnse. reduce the amount returned by tho
assessor, without the written assent of tho auditor of
state given ON statement of NctS submitted by tho
county auditor. That In all cases In which any pcr-
sou shall make n false statement of the amount of
property FOR taxation to cynde the payment OF taxes
IN whole or IN rnrt the person making suah iasc
statement shall be liable for and pay all costs and x
vonscs that may he incurred under tho provisions OF
this act ana the same fees nnl costs shalt he allowed
ana paid rs is now ormay boalOWcd by law, tor SINH
lar services aud IL not paid mny he collected hrfrc
any justice OF the peace Of the proper county by sut
In the name Of the county commissioners; Int in All
ci@' under this net where tho statement shall be
found correct and no intention 10 evndo the paymcnt
OF taxes the costs aud expenses incurred under this
ac shall be paid ont OF the county trcasur, OF the
proper county, on the order of the county auditor
See %. Each county auditor shall from time 10
tme correct any which he may discoycri the
name of tie owner. in the valuation, d,scriptlon or
quantity OF any tract or lot contained IN the list of
real property IN hiS county, but In no case shall h,
make any deduction from the valuation of any tract
or lot of real property except such IA shall have been
ordered either by the state board or by tho county
board of equalization, in conformity with the proys-
isns OF this act. or upon the Written orrr of the audi
tor of state; which written or shall only be mndo
upon statement OF facts submitted to tho auditor OF
state in writing.
See 80. Each county nulitor shnu corr,,t ,b. v,l
na'ioh OF nny parcel OF real property on which any
new structure ot over Que hundred Gollrs in yalun
may have been erected, on which any structure of
the like value shall have been n,yrecnhl "a
the return thereof made in accordance wih the bro
visions OF this act 10y the assessor aud tho taxes
upon such corrected valuation.
See, 81. Each county auditor shall make ont md
transmit TO the auditor of state, before tn first day of
september annually, statement OF the aggregate
vaIue OF inc mNahe property IN his county, ana oI
the total amount of taxes Tor Nll purposes assessed
ucreom Tor that year. aud ho shall make ont aud trans
INIT by mail 10 the auditor Of state ON or before the
hfSt uaN OF octobern every year. competc abstract
W the duplicate of his county, he shall also NJ the
same time, male out aud transmit To the auditor of
state an abstract OF tho number AMI value of each of
the enumerated articles the yalnc of merchants anl
manufactures Il ck, and the value Of other personal
property moneys, credits Investments Ia nds
STOCKS joint stock companies or otherwise and the
ue OF nll other articles OF personal property IA re-
'o'"ru'd tho township 0sscssors, fixed hy the
county board OF equalization; said abstracts shall be
made out In such form the auditor of state shall
resenhe and shall also mako cut and transmit TO The
"uilor OF state, before the fourth Monday OF October
ono Thousand eight hund,cd mud tit, nine nn6 oyer,
nlhtn year thereafter, complete cop, of the grani
s' OF real proncrtY e otch county as il shall stand
upoA 'he unpl cato of that year
Sc 81, II the cOuuty treasurer shall he u,n.li, .,
yohlei' by distress, ar otherwise the taxes which
lave been. or hereafter shall be nsses ed nnon n,,,
orSoh or corporation or on any executor i,lnlni:
ator guardian, receive ,, accounting oAi,er agent a,
ID cor such tNeasurer shall apply e. the ecrk ot th
court oi common pleas In his county az any time nltr,
his annual settlement with the county auditor IN,
sa'd clerk shall cause notice % be served uruu snci
per'on corporation executor. adm nistr tor ruarln,
receiver accounting ohicer, agent factor reauirin,
HIM Forthwith to show cause why he should no, ma,
such taxes; and IL he shall tail to show a snilicen
cause SAID court ~ the term TO which said notice
Teturnahe, shalt cutter rule gainst him cor thc n, :,
ment of such tsNes, and the cast Of such nroccejn
which rule shall have tho same force and effect ma !
execution OF such PROCESS may be directed bv tb
court. y "''
VVVNff BOARDS FoH THE EQUALIZATION oF Rr,I
Property.