The spirit of democracy. [volume] (Woodsfield, Ohio) 1844-1994, 1859-07-20

public school houses, houses used exclusively
for public worship, and institutions of purely
public charity, and public buildings and prop
erty used exclusively for any public purpose,
with the lot or tract of land on which such
house or institution or public building is sit
uated, and which are by this act exempt from
taxation; and he shall value such houses,
buildings, property, lots and tracts of land, at
their true value in money, in the same manner
that he is required to value other real prop
erty, designating III each case the township or
town, AMI number of the school district, or
the name or designation of the school, religi-
Gus society or institution, to which each house,
lot or tract belongs; or if such property is held
and used for other public purposes. he shall
state by whom or how it is held.
DUTIES OF COUNTY AUDITORS
Sec. 81. Tie county auditors of each coun-
ty shall, as soon as practicable, after the first
day of March, one thousand eight hundred and
fifty nine, and every sixth year thereafter,
make out and deliver to the assessor of each
district in his county, an abstract from the
books in his Office, containing description of
each tract and lot of real property situate
within such district, with the name of the
owner thereof, if known, and the number of
acres or quantity of land contained therein, as
the same shall appear on his books; and also,
map of each township and town within such
district, with such plat books as m.y be ne
cessary to enable the district assessor to make
a correct plat of each section, survey and tract
in his district.
Sec. 80. Each county auditor shall add to
the value, as returned by the assessor of all
personal property, and of all moneys, credits,
investments in bonds, stocks, joint stock COM
panies or otherwise, which the owner or other
person in behalf of the owner, whose duty it
is made by this act to list the same, has re-
fused or neglected to swear or affirm, when
required so to do, in obedience to the provis-
ions of this act, fifty per centum on the value
so returned by the assessor; and in all cases
when the party, on demand, refuses to swear
to any part Of the return, the assessor shall
return, "refused to swear as to the whole
amount" -.r O.,
Sec. 33. If any person required to list
property for taxation, shall have been prevent
ed by sickness or absence, from giving to the
assessor such statement, such person, or his
agent having charge of such property, may at
any time before the assessment of taxes there
on by the county auditor, make out and de-
liver to the county auditor, statement of the
same as required by this act and the county
auditor shall, in such case, make an entry
thereof in the return Of the proper town.
ship, and correct the corresponding items
in the return made by the assessor, as the
case may require; but no such statement shall
be received by the county auditor from any
person who shall have refused or neglected to
make oath to his statement, when required
by the assessor, agreeably to the provisions
of the twenty-ffth section of this act, nor
from any person. unless he shall make and
file with the county auditor, an affidavit that
the person required by this act to list the same
was absent from his township, without design
to avoid the listing of his property; or was
prevented by sickness from giving to the as
SCISSOR the required statement, when called on
for that purpose. If from a careful examina-
ton of the returns made by the district as
sessers, the county auditor shall discover that
any tract of land or town lot, or part of either,
in his county, shall have been omitted in the
returns of such assessors, he shall add the
same to his list of real property. with the
name of the owner, and shall forthwith noti-
fly the assessor in whose returns such omis-
sion occurred thereof, who shall forthwith
proceed to ascertain, and return to the county
auditor the value of the tract or lot or part
thereof; or in case of the inability or ne
glect of the assessor, the auditor may as
certain the value Of such tract or lot, or par
| thereof, and add the same to the list of rea
property.
Sec. "a. The county auditor, if he shall
have reason to believe, or be informed tha
| any person has given to the assessor falls,
statement of the personal property, moneys
or credits. investments in bonds, stocks Join
stock companies, or otherwise, or that the as
| SCISSOR has not returned the full amount re
quired to be listed in his ward or township, o.
has omitted or made an erroneous return O
any property, moneys or credits, investment
in bonds, stocks, joint stock companies, O
otherwise, which are by law subject to taxa
tion, shall proceed at any time before the fina
settlement with the county treasurer, to cor
rect the return of the assessor, and to charg
such persons on the duplicate with the prope
amount of taxes; to enable to do which, he il
hereby authorised and empowered to issu,
compulsory process, and require the attend
ance of any person or persons whom he MAJ
suppose to have knowledge of the articles, OF
value of the personal property, moneys Of
credits, investments in bonds, stocks, joint
stock companies, or otherwise, and examine
! such person or persons, on oath or affirmation
in relation to such statement or return; and
it shall be the duty of the auditor in all such
cases, to notify every such person, before max
ing the entry on the duplicate, that he may
have an opportunity of showing that his state
ment or 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 cor
rection; but he shall, in no case, reduce the
amount returned by the assessor, without the
written assent of the auditor of state, Civ.
en- on a statement of facts submitted by
the county auditor. That in all cases in
which any person shall make false
statement of the amount of property for tax
alton, to evade the payment of taxes, in whole
or in part the person making such false state
ment, shall be liable for and pay all costs and
expenses that may be incurred under the pro-
visions of this act, and the same fees and costs
shall be allowed 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 to be correct, and no intention to
evade the payment of taxes, the costs and ex-
penses incurred under this act, shall be paid
out of the county treasury of the proper coun-
ty, on the order of the county auditor.
Sec. 35. Each county auditor shall, from
time to time, correct any errors which he may
discover in the name of the owner, in the val
uation, description or quantity of any tract or
lot contained in the list of real property in
his county but in no case shall he make anv