Dayton daily empire. [volume] (Dayton [Ohio]) 1850-1865, 1859-06-01

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each ioSnship and town within such district, With
such plat books as may be necessary TO eppble the
district assessor 10 make a correct plat Of each
section, survey and tract in his district.
Sec 81. Eaoh county auditor shall a6d to tho
value, as returned by tho assessor, Of all personal
property, and Of tl moneys, credits, lnvsstd ents
IN bonds, stocks, joint stock companies or other
wise, which the owner other person In behalf Of
the owner, whose duty q IL made By this act to
list the same, has refused or hegleciedio i,t or to
the value Of which such rson shall have efused
or neglected TO swear or affirm, when required 90
70 do, in obedience to the provisions Of this act
lBlty per centum on the value so returned TO the
asse sor and In all cases when the party, on de-
mand, refuses 10 swear To any part Of the return,
the assessor shall return refused TO swear as 10
the whole amount"
Sec. 80. II any person required to list proper
~ for taxation shall have been prevented by sick
ness or absence, from giving TO ihe assessor such
sta'ement such person or is agent having charge
Of such property, may, Rt any time before tho as
sessment OF taxes thereon BY the county auditor,
make out and deliver to TO county auditor a
statement Of the same as required by this act, and
the county auditor shnil, IN such case, mako an
entry thereof in the return for the proper town
ship, and correct he corresponding item or items
In the return made by the assrssor as the case mny
requirej but no such statement shall be received
by the county auditor from any perssn who sha
have refused or neglected to make oath to his
bly, to tho provisions Of the twenty- fifth section Of
this oct nor from any perstn, unless be shall
mako and file with the county uditor an affidavit
that the person required BY this act to list tbe
same was absent from his township, without de-
sign to avoid The listing Of his property, or was
prevented BY sickness from giving to the assessor
the required statement, when called upon for that
purpose. II, from careful examination Of the
returns made Ly the district assessor, the county
auditor shall discover that any tract Of land Or
town lot, OF part Of either, in his county, shall
have been omitted In the returns Of such asses
sors he shall add the 10 his list of real prop-
erty, with the name Of tho owner nnd shall forth-
with notify the assessor in whose return such
omission occurred thereof, who sail forthwith
proceed TO ascertain and eturn to the county audi.
tor the value Of the traat lot, or part thereoi
or in esse OF the inability or neglect Of the assessor,
the auditor may ascertain the value of such tract
or lot, or part thereof, and add the same to the
list of real property.
Sec. 50. Ihe county auditor, If he shall have
reason to believe, or be informed that any person
has given to the assessor false statement of the
personal properly, moneys or credits, Investments
la bonds, stocks, joint stock companies. or other
wise, that tho has not returned the full
amount required TO be listed In his ward or town
ship, or has omitted or made an erroneous return
Of any property, moneys credits investments in
bonds stoekr, joint ttook companies, or otherwise
which by law subject to taxation shall proceed
county treasurer, to correct the reuIn Of the as
season, aud TO charge such persons on the dupli.
cate with the proper amount Of taxes; to enable
him to do which, he is hereby authorized and EN-
powered 10 issue compulsory process, und TO re.
quiro the attendance Of any person or persons
whom ho may suppose to have a knowledge of the
articles, or value Of the personal property moneys
or credts, ,nvestments la bonds, stocks, joint stock
companies, or otherwise and eXGmiue such per
sou or persons on onth or affirmation, in relation
10 such statement or return and IL shall be the du.
ty Of the auditor In all such cases to notify every
such pc son before making the entry on the dupli.
cate, that be may have an opportunity of showing
that his statement Or return Of tho assessor was
correct; and the county auditor shall in all such
cases flo in his Office statement of the faots or
evidence upon which he mHdo such correction;
but he shall, in no caso, reduce the amount return
cd by the assessor, without tho written assent Of
the auditor Of state given on II statement of faos
submitted by tho county audit.r. That in all ca
ses In which any persOn shall make false state
ment OF tue amount Vi property for taxation, 10
evade the payment Of taxes in whole or in part,
tho 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 bo allowed and paid
us is now or may be allowed by law, for similar
services, aud if not paid may be collected before
any justice Of the pence Of the proper county, by
suit IN The name OF the county cOmlniS iones, but
shall be found correct, and no intention to eyade
the payment Of taSes, the costs and expenses in
CURED under this act, shall be paid out of the
county treasury Of the proper county, on the or
der OF tho county auditor.
See. 35. Each county auditor shall from time
TO tmo, correct any errors which he may discover
In the name Of the owner, In the valuation, de-
scrpiion or quantity Of any tract or lot contained
In the list of real property in his county, but in no
case shall he make any deduction from the valua-
ton Of any tract or lot of real property, except
such as shall have been ordered, either by the
state board or county board of equalization, in
conformity with the provisions of this act or upon
the written order Of the auditor OF state, which
written order shall only be made upon n statement
offacts submitted to the auditor Of state in wri-
ting
See. SO. Each county auditor shall correct the
valuation Of any parcel Of real property ON which
any new structure Of over Que hundred dollars In
value may have been erected or on which any struc
ture OF the like value shall have been destroyed,
asreeably to the return thereof made in accordance
with the provisions of this act by the assessor,
and assess the taxes upon such corrected valua-
ton.
See. 81 Each county auditor shall make out
and transmit 10 the auditor Of stnte, before the
fret day Of September annually, n statement Of
the aggregate value of the taxable property in
his county, and Of the total amount Of inxes for
all purposes assessed thereon for that year, and
dior Of state, before the first day Of October
in every year, complete abstract Of the duplicate
Of his county he thnl also at the snme time,
make out und transmit to the auditor Of state an
abstract OF the numter and value Of each Of the
the enumerated articles, the value vf merchants
aud manufacturers stock, and the valGe Of other
personal property, moneys, credits, Investments
10 bonds, sotks joint stock COMP auies, OF other
wite and the value of all other articles of persOnsl
properly as returned by tho township assessors,
or as fixed by the county board of equalization;
said abstracts shall be made out in such form LIS
the auditor OF state shall prescribe and shall slfO
make out and transmit TO the auditor of state be-
fore the fourth Monday Of October, one thousand
eight hundred and fifty nine, and every sixth year
thereafter, complete copy Of the grand list #
real property Of each county as it shall stand upon
the duplicate of that year.
Sec SS. II the county treasurer shall be una
BILE To collect by distress, otherwise, the taxes
which have been, or hereafter shall be assessed
upon any person or corporation, or on any execu-
tor, administrator, guardian, receiver, accounting
officer, agent factor, such treasurer shall apply
to the clerk Of the court Of common pleas In his
county, at any time after his annual settlement
With the county auditor and said clerk shall cnuse
a notice to be served upon such person, corpnTas
tion, executor, administrator, guardian. receiver,
accounting officer, agent or factor, requiring him
forthwith 10 show cause why he should not pay
such taxes, and if be shall fail TO show sufficient
cause, said court, at the term TO which said notice
is returnahle, shall enter rule against him for the
payment % such taxes end the cost Of such pro
ceeding, hich rule ihSll have the same force and
effect as judgment at law, and be enforced by AZ
tachment or execution, or such process as may be
directed by the court
ConWty Boards for Tie Equalization Of Req