The Tiffin weekly tribune. (Tiffin, Ohio) 1859-1868, 1859-08-12

cr,y iu this State, and for lcyying Taxes
thereon according to its true value in mon
ey.
Sec 40. ANY district or township assessor,
who shall deem :, necessary, 70 enable him to
complete, within the time prescribed by this
act the listing and valuation Of the property
moneys and credits, Of bis district, township
OF ward mny With The appreciation Of the
county auditor, appoint some we'll qualified
citizen Of bic county ur township 10 act as an
assistant and arsign to him such portion of his
district or township az DO shall think proper.
and each assistant 10 appointed, shall within
tho division Of such district or township as.
signed him, under The dirvciiun Of the scs.
For, after giving bond and taking an oath or
smrmhtiou, as prescribed In this act, purfm IN
on the duties cnioiucd upon, vested I'M, or im.
posed upou assessors by the provisions Of this
act
member OF The county boards Of equalization,
rhull he entitled 20 receive for each day nee
ossarily employed in the performance Of the
duties eWoIncd on him by this act, such sum
ns the commissioners Of his county shall allow,
not exceeding two dollars, 60 be nnid out Of
the county treasury, on the orier Of the o0un.
81 auditori each member Of the state board of
equalization shall receive Tor each day he shall
attend on Tho session Of said board, three dol.
lars, and che Ike sum for every twenty Eve
miles he shall necessarily travel In going ~
aid returning nom Columbus 10 be- paid out
Of The state treasury, on the ordor OF The au
ditor Of state.
Sec. 81. The commissioners Of each coun.
" shall, ot their March or at their June ses
81 IA Lao HN.a
be raised for ordinary county purposes; for
public buildings for The support Of the poor,
0ne Tor intorrst and principal on the county
debit The commissioners however, shalt SIT
forth upon The record Of proceedings spcc 4
cally the amount 90 be rlisod for each Of the
above defined purposes. The county auditor
shall carefully ascertain the net amount col
lcctod lor each person under said lrcy rnd it
shall not be lawful 20 ute any specific fund for
any other purpose than the one FOR which the
same was specifically levied. until the purpose
ioT which sdca tax was levied shall have been
accomplished.
See. 3d. The trustees of the several town.
ships In each county shall. on or before the
ndernth day Of June. annually determine the
amount necessary 70 be raised Ia thtit town
ships, respectively Tor ordinary township pur.
poses. for the plymcuto legal aud lust claims
against such township. and tur tue suu upprt of
the poor said purposes shall be specific. and
40 entered upon the record Of the proce odiups
Of said trustees, and certified 20 the county
auditor, who shall lovy Tho same on the duph.
Gates and when settlement shall be mado with
the county treasurer, he shall carefully asCcr.
tain hc uetamuunt collected Tor each purpose;
aud such specific inud shall not 5o used for
any other purpose than the one for which the
same was specifically levied.
Sec. %. he lien Of tho state for the tax.
ea levied for all purposes In each year, shnl
attach TO al real property subject to such tax.
os, ON the hfst day Of June, annually, and shall
continue until such taxes, with any penalty
which sha accrue thereon, shall be paid: aud
all personal property OF any deceased porson
shall be liable, In tho hands of any executor
or administrator, for any tax due on the same
by any tcstator or inte,iate.
Sec 81. The delinquent list shall not,
hereafter, be returned 10 the Office of the au.
ditor OF state, but shall be recorded 10y the
county auditor Immediately after bis som an.
nual settlement With the county treasurer. an
abstract of which, In such iorm IA Inc audit r
Of state shall prescribe hall be sent 10 his OF
fee with thc settlement sheet, of tho county
treasurer In Augusti and no taxes returned
delinquent shall Oo paid into the state trcasu.
ry except by the county treasurcrs; and In
making out the duplicate Of each year, all
tracts Of land aud lots returned dvauguent OF
forfeited TO the state, shall be again entered
on the duplicate, and the taxes on such tract
or lot, including the taxes Of the current year,
shall be charged thereon, With thirty per cent
penalty on the amount charged ON the dupli.
cate Of he proceeding year
Sec. 80. The auditor Of the state shall.
from time TO time, prepare aud transmit to the
several county auditors, all such forms and
ins,uctiOns as he shall deem necessary 20 car
ry 90 carry into effect the provisions Of this act,
aud with the advice Of the attorney general,
be shall decide al questions which may arise
az 10 the true construction OF this act, or in re-.
laion 60 any tax levied, or proceeding under
the same, subject, however, Ia all cases, TO am
appeal TO the supreme court.
Sec So. County auditors shall, before the
htecnth Of April. annually, make out the
blank forms and instructions for the township
assessors, and forward them 90 the township
clerks; aud the auditors of counties ,and asses.
sors Of townships and wards, shall, 10 an res
pccts, except as hcreintOiore provided, be gov.
orned by the rules and regulations contained
In the several acts prescribing their duties.
See. 81. Every county auditor, aud every
district aud township assessor, who shall, IN
any Sc refuse or knowingly neglect 10 per.
form any duty enjoinod ON him by this act, or
who shall consent to or oonniye at any eva.
sion OF it provisions, whereby any proceeding
required by this act shall be- prevented or hin.
derod, or whereby any property required 10 he
listed iog taxation shall be unlawlu lullo oxemp-
ted or the valuation thereof be entered on
the tax list ut less than its trLo value, shall,
for every such neglect refusal, consent or
eonnivance, forfeit tud pay 10 the state not
less than two hundred nor moro than one thou.
nand dollarA, at the discretion of the court, 20
be recovered before any court OF record In
the state.
See. 5S. That whenever an action at law,
or suit Ia ohancery has beeu commenced, or
may hereafter be commenced against any per-
son holding the Office OF county treasurer, or
county auditor, or other county office, Tor per.
forming or attempting 70 perform, any duty
authorized or directed by any statute or stat
utes uf this sIate, for tho collection OF the
public revenue, such treasurer, auditor or 9th.
er officer shall be allowed anu paid Gus of he
county treasury reasonable fees OF counsel aud
ether expenses Tor defending such action or
suit, aud che amount OF any damages aud costs
adjudgod against him, which said fees, oxpcu.
ses, damages and costs shall be appurtlned
ratably by the county auditor, among ali the
parties entitled to share the revenue 30 collcc.
ted, aud by the said auditor shall be deducted
from the shares, or portions Of revenue at any
time paYabe to each, including as one of The
said parties the state itself, as we'll as the
counties, townships, cities, villages aud school
districts and organizations, enuued as afore.
said.
Sec. 50. No person shall be- required Ia
list for taxation any certificate OF the capital
stock OF any company the capital stock and