The Cadiz Democratic sentinel. [volume] (Cadiz, Ohio) 1854-1864, 1859-05-11

each town shall be set down in a line or
lines, opposite the name ofthe owner or
owners, arranged in numerical or alpha
betical order. The value Of personal
property, moneys credits, investments
in bonds, stocks, joint stock companies,
or otherwise of each person company,
or corporation, within each township,
shall be set down in Il column opposite
the name Of the owner, person or cor
poratiOn, in whose name the same is lis
ted the am of the persons IN each
township, who are not residents of amy
incorporated town, shall be set down in
alphabetical order in one list; and the
names of persons who are residents of
any Incorporated town shall be entered
in another list in alphabetical order.
Sec. 4S. Each county auditor, after
receiving rom the auditor of state, and
from such other officers and authori-
ties as shall be legally empowered to de-
termine the rates or amount of taxes
TO be levied for the various purposes au-
thorized by law, statements of the rates
and sums I o be levied for the current
year, shall forthwith proceed to deter
mine the sums to be levied, upon each
tract aud lot of real property, adding
the taxes of any previous year,that may
have been omitted, and upon the a
mount of personal property, moneys
and credits, listed in this county, in the
name of each person, company or cor
poration, which shall be assessed equally
on all real and personal property, sub
ject to such taxes, and set down in one
or more columns, in such manner or
form as the auditor of state shall pre-
scribe; and in all cases where the whole
amount of taxes upont the personal prop
erty, moneys and credits of any per-
son shall not amount to ten cents, the
auditor shall not enter the same upon
the duplicate, if such person has no 9TH
er taxable property.
Sec. 40. Any district or township as
SCISSOR, who shall deem it necessary to
enable him to complete, within the time
prescribed by this act, the listing and
valuation of the property, moneys and
credits, of his district, township or ward,
may, with the appreciation of the coun-
ty auditor, appoint some well qualified
citizen of his county or township to act
as an assistant to him in such portion of
his district or township as he shall think
proper; and each assistant, so appointed,
shall, within the division of such dis
trict or township assigned him, under
the direction Of the assessor, after Civ
ing bond and taking an oath or affirma-
ton, as prescribed i'll this act, perform
all the duties enioined upon, invested in,
or imposed upon assessors by the pro-
visions of this act.
Sec. so. Each district assessor, and
each member of the county boards of
equalization, shall be entitled to receive
for each day necessarily employed in
the performance Of the duties enjoincd
on him by this C t,such sum as the COM
m~issioners ofhis county shall allow, not
exceeding two dollars, to be paid out of
the county treasury, OIL the order of
the county auditor; each member of the
state board of equalization shall receive
for each day he shall attend on the SEES
sion of said board, three dollars, and the
like sum for every twenty-five miles he
shall necessarily travel in going to and
returning from Columbus, to be paid
out of the state treasury, on the order
of the auditor of state.
Sec. 81. The commissioners of each
county shall, at their March or their
June session, annually determine on the
amount to be raised for ordinary county
purposes, for public buildings, for the
support of the poor, and for interest
and principle of the county debt. The
commissioners, however, shall set forth
upon the record of proceedings special
ly the amount to be raised for each of
the above defined purposes. The coun-
ty auditor shall carefully ascertain the
net amount collected for each purpose
under said levy; and it shall not be law
full to use any specific fund for any 9TH
er purpose than the one for which the
same was specifically levied, until the
purpose for which such tax was levied
shall have been accomplished.
Sec. So. The trustees of the several
townships in each county shall, on or be-
fore the fifteenth day of June, annually,
determine the amount necessary to be
raised in their townships, respectively,
for ordinary township purposes, for the
payment Of legal and just claims agai.45t
such township, and foT the support of
the poor; the levy for said purposes
shall be specific, and so entered upon
the record of the proceedings of said
trustees, and certified to the county au-
dity, who shall levy the same on the du-
plicate; and when settlement shall be
made with the county treasurer, he shall
carefully ascertain the net mount col
lected for each purpose; and such spe-
citic fund shall not be used for any 9TH
err purpose than the one for which the
same was specifically levied.
Sec. SO. The lien of the state for the
taxes levied for all purposes in each
year, shall attach to all real property
subject to such taxes, on the first day
Of June, annually, and shall continue
until such taxes with any penalty which
shall accrue thereon, shall be paid; and
all personal property subject to taxation
shall be liable to be seized and sold for
taxes; and the personal property of any
deceased person shall be liable, in the
hands of any executor or administrator,
for any tax due on the same by any tcs-
tator OIL intestate.
Sec. 81. The delinquent list hal not,
hereafter, be returned to the office of
the auditor of state, but shall be record
ed by the county auditor Immediately
after his semi-annual settlement with the
county treasurer, an abstract of which,
in such form as the auditor of state
shall prescribe, shall be sent to his Office
with the settlement sheet Of the county
treasurer, in August; and no taxes re-
turned delinquent shall be paid into
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