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

sign 10 avoid the listing of his property, or
was prevented BY sickness from giving TO the
assessor the required statement, when caied
on for that purpose. lffrom the careful ex-
animation Of the returns made by the district
assessors, the county auditor shall discover
that any tract Of land or town lot, or part OF
either, in his county, shall have been omit
tel in the returns Of such assessors, he shall
add the same to his list ofreal property. with
the name of the owner, and shall forthwith
notify the assessor in whose returns such
omission occurred thereof, who shall forth
with proceed to ascertain, and return to the
county auditor the value of the tract or lot,
or part ihereo (; or in case of the inability or
neglect of the assessor, the auditor may as
certain the value OF such tract or lot, or part
thereof, and add the same TO the list OF real
property.
| See. "a. The county auditor, if he shall
have reason to believe, or be informed that
any person has given to the assessor false
statement the personal property, moneys,
or credits, investments in bonds, stocks, Joint
stock companies, OF otherwise, or that the
assessor has not returned the full amount re.
quired 10 be listed in his ward or township,
or has omitted or made an erroneous return
of any property, moneys or credits, invest
ments in bonds stocks, Joint stock cOmpan-
les, or otherwise, which are by law subject
to taxation, shall proceed at any time before
the final settlement with the county treasur-
er, to correct the return Of the assessor, and
to charge such persons on the duplicate with
the proper amount OF taxes; to enable him
TO do which, he is hereby authorized and EN-
powered to issue compulsory process, and
require the attendance of any person or per-
sons whom he may suppose to have knowl-
) edge of the articles, or value o the personal
property, moneys or credits, investments in
bonds, stocks, joint stock companies, or 9th
erwise, and examine such person or per-
sons, on oath or affirmation, in relation Ia
such statement or return; and it shall be the
: duty of the auditor in all such cases, to noti-
fy every such person, before making the en-
, tly on the duplicate, that he may have an op.
pOrtunty of showing that his statement OF
return Of the assessor was correct; and the
county auditor shall. in all such cases, file in
his office statement of the facts or evidence
upon which he made such correction; but
he shall, in no case, reduce the amount re-
turned by the assessor, without the written
= assent of the auditor Of state, given on a
statement Of facts submitted by the county
auditor, That in all cases in which any per.
son shall make false statement OF the
amount of property for taxation, to cvade the
payment of taxes; in whole or in part, the
person making such false statement, shall be
liable for and pay all costs and expenses that
) may be incurred under the provisions of this
act and the same fees and costs shall be al,
lowed and paid as is now or may be allowed
by law, for similar services, and if not paid
may be collected before any justice of the
peace Of the proper county, by suit in the
name OF the county commissioners, but in all
cases under this act where the statement
shall be found correct, and no intention to
evade The payment Of taxes, the costs and
expenses incurred under this act, shall be
paid out of the county treasury of the prop
er county, on the order olthe county auditor
Sec. 80. Each county auditor shall, from
| time to time, correct any errors which he
may discover in the name of the owner, in
the valuation, description or quantity of any
tract or lot contained in the list of real prop
ertY in his county; but in no case stIQli nc
make any deduction from the valuation Of
any tract or lot of real property, except such
as shall have been ordered, either by the state
board or by the county board of equalization,
in conformity with the provisions Of this act,
or upon the written order of the auditor Of
stato; which written order shall only be
made upon statement of facts submitted to
the auditor of state in writing.
Sec. 36. Each county aud itorshql correct
the valuation ofany parcel of real property,
on which any new structure Of over one
hundred dollars in value may have been erect
ed, or on which any structure of the like
value shall have been destroyed, agreeably
to the return thereof made in accordance
with the provisions of this act BY the assess
or, and assess the taxes upon such corrected
valuation.
Sec. 81. Each county auditor shall make
out and transmit tu the auditor of state, be-
fore the first day of September annually, a
statement of the aggregate va lue Of the taxa
BILE property in his county, and Of the total
amount Of taxes for all purposes assessed
thereon for that year, and he sha II make out
and transmit by mail to the auditor Of state
on or be fore the first day of October in every
year, complete abstract Of the duplicate o
his county; he shall also, at the same time
make out and transmitto the auditor of state
an abstract of the number and value of eact
of the enumerated articles, the value ofmer.
, chants and manufacturers stock, and the
, value of other personal property, moneys
credits, investments in bonds, stocks, Joint
r stock companies, or otherwise, and the val
ue Of all other articles of personal property
as returned by the township assessors, or as
fixed by the county board of equalization
said abstracts shall be made out in such form
, as the auditor of state shall prescribe, and
, shall also make out and transmit to the au-
ditor of state, before the fourth Mond1y OF
, October, one Thousand eight hundred and
| ifty-liine, and every sixth year thereafter, 9
complete copy of the grand list Of real prop
erty of each county as it shall stand upon the
duplicate of that year.
Sec. 3S. II the county treasurer shall be
unable to collect, by distress, or otherwise
the taxes which have been, or hereafter shall
be assessed upon any person or Corporation
/ or on any executor, administrator, guardian
, receiver, accounting officer, agent or factor,
such treasurer shall apply to the clerk of the
court Of common pleas in his county, al any
, time after his annual settlement with the
county auditor, and said clerk shall cause a
notice to be served upon such person, corpo-
ration, executor, administrator, guardian, re-