American Lancaster gazette. [volume] (Lancaster, Ohio) 1855-1860, 1859-05-05

Known and The number OF acres OF quantityof
land contained therein. as the same shall ap-
pear on his books; and also q msp Of each
township and town within such district, with
such plat books as may be necessary 70 enable
the district assessor 10 make a correct platof
each section, survey and tract in his district.
Sec 81. Each county audiloF shall add 10
the value, as fetuFned By the assessor, of eli
pfIeonal property and of all moneys, slocka,
JOINT stock companies OF slheTwise, which the
owner OF other pefson'in behalf of The owner,
whose duty il is made BY this act TO list the
same, has refused ornegleeted TO list, OF 10 the
value Of which such person shall have refused
or neglected 10 swear or sfhrm, when required
so to do, in obedience 20 the provisions Of this
act, fifty per eentum on the value 80 returned
BY the assessor; end IN all cases when the
party. on demand, refuses 10 swear to anypaFt
OF Il return, the assessor shall return ire
fused to swear ss to the whole smountSs
Sec. 80. II any person required TO list prop
erty for taxation, shall have been prevented BY
sickness or absence, from giving 10 the asses
sor such statement, such person or bis agent
having charge OF such property, may at any
time befhTe the assessment Oftaxes thereon by
the county auditor, make out and deliver TO
the county auditor, statement OF the same as
required by this act; and the county suditor
shall, in such case, make an entry thereof in
the return for the proper township, and cor
rect the corresponding item or items in the re-
turn made BY he assessor, 8s the case may re-
quiTe; but no such statement shall be received
by the county auditor from any person who
shall have refused or neglected TO make outh
to bis statement when Tequred by the assessor,
agTeeably TO the provisions OF The twenty fifth
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
list the same, VAS absent from his township,
with design 10 syoid the listing Of his prop
eTty, OF was prevented by sickness from giving
to the assessor the required statement, when
called upon for that purpose. II from care
full examination oftbe returns made by the
district assessors, the county audIioE shall dis
cover that any tract Of land oTtown lot, on part
OF either, in his eouaty, shall have been omit
ted in the returns OF such assessors, he shall add
the same 10 his list OF teal property, with the
name OF the owner, a,.d shall forthwith notify
the assessor in whose returns such omission
occurred thereof, who shall forth with proceed
4 10 ascertain, and return TO the county auditor
the value ofthe tract or lot, OF part thereof; or
| in case OF the inability OF neglect Of the as
SCISSOR, the auditor may ascertain the value of
such tract OF lot, or part thereof, and add the
same 10 the list OF real properly.
Sec. "a. The county auditor, if he shall
have reason TO believe, or be informed that
1 any pCtSOH udb SlNGl u luC dooCSoOt lalbO
statement OF the personal property, moneys or
| credits, investments in bonds, stocks, joint
stock companies, OF Otherwise, OF that the as I.
SCISSOR has not returned the full amount re-
qulTed 10 be listed in his ward or township,
or has omitted or made an erroneous return Of
any property, moneys or credits, investments
in bonds, stocks, joint stock companies, or
otherwise, which are by law subject to taxa
ton, shall proceed at any time before the final
settlement with the county treasurer, to cor
rect the return Of the assessor, and TO charge
such persons on The duplicate with the proper
amount Of taxes; TO enable him 10 do which,
he is hereby authorized and empowered 10 is
sue compulsory process, and require the atten-
dance Of an, person or persons whom he may
5 suppose 10 have knowledge of the articles,
or value OF the personal property, moneys OF
/. credits, investments in bonds, stocks, joint
I stock companies, or otherwise, and examine
r such person or persons, on cath or affirmation
in relation to such statement or retuFns and il
; shall be the duty ofthe auditor in all such ca
ses, to notify every such person, before ma
, king the entry on the duplicate, that be 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 evi
denee upon which he made such correction
r but he shall, in no case, reduce the amount
I returned by the assessor, without the written
: assent Of the Auditor of State given on state.
: ment Of facts submitted by the County Audi
tor. That in ell cases in which any person
h shall make false statement OF the emount o
4 property for taxation. to eyade the payment o.
i taxes, in whole or in part, the person making
l such false statement, shall be liable foT and
) pay all costs and expenses that may be incur
p red under the provisions OF this act, aud the
same fees and Gusts shall be allowed and
paid as is Eow or may be allowed by law, fol
n similar services, aniif not paid may be col
; Iected 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 pay
ment OF taxes, The costs and expenses incur
red under this act, shall be paid out Of the
county treasury of the proper county, on the
! order Of the county Auditor. $40
Sec. IS. Each County Auditor shall. from timo "a
time, correct any errors which he mny discover N
quantity any tract lot contained In the list o
real property in his county; but In no case sha be
make any deduction from the valuation ofany tFnc
been ordered iher by the State Board or By The
County Board of Equalization, In conformity with
the provisions ofths act, or upon he written o.ds
OF the Aud itOr Of State, which writen order shal
only be made upon statement Of acts submitted V
the Audlorof state In writing. I.
Il Sec. JD- Eacn COunu AuuitOI suali rOttoct tut
valuation ofany parcel Of real property on whicl
any new structure of over one hundred dollars IN
value may have been erected or ON which any struc
ture of Ike value shall have been destroyed, agree
ably TO the retnrn thereofmade In accordance Witf
the this act by the assessor, and asses
the iaxea upon such corrected valuation, 4.
Sec. ~. Each County Auditor shall make ont and
transmit the Auditor Of State be fore the
ofSepiember annually statement Of the aggregate
value OF the taxable property In his county and o.
total amount oftaxes all purposes nssessed there
for that year, and he shall make ont and transmit
day OF October next in every year, complete ab-
stract ofthe duplicate OF his county, he shall also
at the time make Out and transmil 70 he uul-
tor of State Stract fihe number ana vaIne ol
each Of the enumerated articles the raine 2, mef
chants and manu- iaeturer's stock, and ineYaue q
other pc, sonAi psoperty, moneys Credits
in bonds, stocks joint stock companies oi
and the value OF all 0fher articles OF personal prop
esty as returned By the township assessors Or as
ea by the county board of equallzatlons saia A1-
stFncs saI be made out in such form as the Anal-
tor OF State shal prescribe. and shall also make ou
ard transmit 10 the Auditor state before tne I2urtn
Monday O. Octoher one thousand eight hubuteo ana
fiy nine and every sixth year hereaiter aeemplete
copy Of the grand List Of real o. eaee eoun
~ ~ II shall stand upon the duplicate o. thai year,
Sec. IS. II the County Treasurer shall be
unable TO eollectby distress or othetwssey the
taxes which have been, OF heFesfteT shall De
assessed upon any person Or corPorauon' OF
on any executor, admtnistfaior. guardian, te,
ceiyef, accounting officer, agent or factor. such
treasurer shall apply TO the clerk Of the Court
Of Common Pleas in his county, AZ any line
after his annual settlement with the County
Audilor, and said cielk shalt cause neuce 70
be served upon such pepon, corporation, ex'