The Portage County Democrat. [volume] (Ravenna, Ohio) 1854-1868, 1859-05-11
Laws of Ohio.
PUBLISHED Bv AUTHORITY


and Taxation of all in this
State and for vying Taxes thereon according to its
true value in money.
CContinued.l 4.+. A g
sec 81. The district assessor Mt the time of maxine
the assessment of real property subject taxntion sha
enter separate list pertinent descriptions of all bury.
ing grounds public school houses houses exclusively
for public worship, and institutions of purely pub ic
charity and public uilings and property used excu
sveIy public lrpuse, with the lot land
on which such hnu>e or Institution pubic building
and which bv this exempt xation
al shall value such houses. buildings property lots
and OF land at their tru. value in money, in
same that he Is required to value other pro
rerty designating in each the township
number the school district. the gnatior
of the school, religious society institution, to which
each house, lot or raei beong'; if such property
held and used for other public purposes, he shall state
by whom or how it is held.
| DUTIES OF COUNTY AUDITORS
Sec 81 The county auditors of each county shall as
sonn practicable after the first day Mnrehone thou.
sand eight hundred and fifty nine and every sixth wear
thereafter, make and deliver to the assessor of each
district his conty abstract from the in his
Office containng descrip ion of each and lot OF
real property situate within such district with tho name
Of thereof if known and the number of acres
or quantity of land Contained therein, the shall
appear on his bnolls and also map each township
and within such district, with such plat hooks as
may b. necessary enable the district to make
correct plat of each section, survey and in his
district.
returned the of all personal and of
all MONEYS credits. investments il bonds sIocks Joint
stock companes or Otherwise which the owner or
person behslf the owner whose duty is made nv
his to list the has refused neg gected 10 list
to value of which such person shall refused
or neglected to afi when required SO TO do
in obedience to the PROVISIONS of this act fifty centum
value returned by The assessor; all cases
when the party denAn, refuses swear to any mart
of tile the assessor shall 'sreised to swear
las to the whole amount"
taxaton shall have been vented by 81 kness or alb
sence from giving the such statement such
person his agent having charge of such property may
a any time before the of taxes thereon by the
county auditor, make out and deliver to the county aud
itcr of the qured by his act; and
tie county auditor SHALL in such case make an entry
thereof the return for the proper township and
rect the corresponding item or itm in the return made
by the ASSESSOR as the case may requires: but such
statement shall be received by the auditor from
any person who shall have refused or to make
oath his statement wheH required by the
aerepaby the prov ions of the twenty fifth section
this from person, unles he shall make and
file with the county auditor, affidavit that the person
required by this act list the absent from his
townahip, without design avoid the listing of his prop
erty; prevented by sickness from giving to the
assessor the required statement called on for thn
purpose If from careful examination OF the
by the district assessors, the county auditor shal
discover that any tract of land town lot part
his county shall have been omitted the
of such assessors, lie shall add the his of
property with the name of the and shall forth
ith Lofty the assessor in whose returns such omission
occurred thereof who shall forthwith proceed ascer
tain and to the county auditor the value vf th,
tract let part thereof; or in of the inability
neglect of the auditor may ascertain the val
ue of such tract lot part thereof and add the
to the list of real property. ss0-. -t sF1
to eve, or informed that any person given II
the false statement of the personal pr perty
moneys or credits Investments is bonds stocks join
stuck companies otherwise that the ba
returned The full amount required to be listed in hi
ward or township, or has omitted made erroneou
return of any property, moneys credts investment
in honds, stocks joint stock companies otherwise
which by law subject to taxation, shall proceed
time before The final settlement with the county
er correct the of the and to eharg
such persons the duplicate with the proper
taxes enable him to- do which. he is hereby authorize
and empowered issue compulsory process requir
tho attendance of any person persons whom he ma
c personal property moneys or CREDITS investments
hoGds Stocks joint stock companies, or otherwise. al
relation such statement or returns and it shall
lty of the auditor in all such cases. to notify
such person, before making the entry the duphcat
that he may have an opportunity of showing that b
return of the correct and IL
county auditor shall in all such cases. file in his office
of the facts evidence upon which he
such correction; but he SHALL in case, reduce Il
amount returned bv the assessor without the write
assent of the auditor of state, given statement
submitted by the county auditor. That in all
in which any person shall make false statement of Il
of property for taxation to evade the payment
taxes whole in part, the person making such fal
statement shall be liable for and pay all costs and e
act and the same fees and costs shall be allowed and pa
as is may be allowed by law for similar service
and if paid be collected before justice of Il
peace of the proper county, by in the name of Il
county commissioners, but in all cases under this q
where the statement shall be found correct, and I
intention to evade the payment of taxes the
expenses incurred under this act, shall be paid
the comfy treasury of the proper county, the order
the county auditor.
See 35 Ench county auditor SHALL from time TO tim
correct any errors which he discover in the
the owner, in the valuation description or quantity
any lot contained in the list of real property
his county; but in shall he make any deductiC
from the valuation of tract or lot of real propert
except such shall have been ordered either by The
board by the county board of equalization confo
nifty with the provisions of this act upon the writ
order of the auditor of state which written order sh
only be made upon statement OF facts submitted to Il
auditor of sta'e in writing.
Sec. 36 Each county auditor shall correct the valu
tion of any parcel of real property. on which any
structure of over one hundred dollars in value shall ha
been erecucd or on which any of the like vail
shall have been asreeaoy to the return ter
of made accordance with the provisions of this act
the ASSESSOR and assess the taxes upon such correct
valuation.
nit the auditor ofstate before the first day of Seper
annually statement of the aggregate value of tn
of taxes for all purposes assessed thereon yea
and he shall make out and transmit by mail to the aud
of state or before the first day of October in eve
year. complete abstract Of the duplicate of his
he shall also, the same tne make out and transmit
of each of the enumerated articles, the value of me
chants and manufacturers Stock and the value of 9th
personal property moneys Credits bone
stocks, joint stock companies. otherwise, and the VI
of other articles of personal property returned
the township assessors as fixed by the county board
equalization; shid abstracts shall be made in SUI
form the auditor of state shall prescribe, and shall
make and transmit to the auditor of STATE befo
the fourth Monday of October, one thousand eight hu
dred and ftty-nne and every sixth year the eafter
complete copy of the grand list of real property of ca
county it shall stand upon the duplicate of that
Sec. SO. IF the county treasurer shall be unable
collect, by distress, otherwise the which ha
been hereafter shall be assessed upon any
corporation, or any executor, administrator, us
dian, receiver accounting officer agent or factar So
treasurer shall apply to the clerk of The court of comm
pleas his county, any tis after his annual
nent with the county auditor, and said clerk shall cat
notice served upon such person. corporation,
ecutor Administrator, guardinn, receiver, ACCOUNT
officer, agent factor, requiring him forthwith to she
cause why he should not pay such taxes and if
fail to show Efficient cause, said court at the term
which said notice Is returuabe, shall enter rule agsi
ing. wi rule shall AZ
feet Judgment at law, and be enforced by attachm
execution, or such process as may be directed by
court. .t- -.--. ...ee j Ele s4S-.ls-'. .
: COUNTY BOARDS FOR EQUALIZATION REAL PROPER
Sec. 80 The county auditor the county surveyor.
county commissioners, mnjority of Them shall 10
tner COUNTY with The exesption Of the real proe
the city of Cincinnati, which shall be equalizea
on the frst Tuesday after the Monday of septemb
"a one thousand eight hundred and hity-nine, and ev
sixth year thereafter at the auditors oce In the seve
counties wheu the county auditor shall lay before tn
of the real property made by the several
of such county with the he 81
have thereto, and having each taken oath fai
mparal5 to equalize the value of the real estate
such county, agrecably to the prov ions of this act Il
shall Immediately proceed to eqtplze such valuation
that each tract lot shall entered the tax list at
> true value and for this purpose they shall observe
lots of real property in their opni
have been returned below their true value to such
agreeably the rules prescribed by this for the
uation thereof I'd. They shall reduce the valuation
6ucn tfncts onu lOsS as IN tneir Opiuohs
It above their value compared with the av
valuation of the real property of each county, nav
due regard TO the relative situation, quality OF SOU,
provements natural and artificial advantages, posses
hy each tract and lot. Sd They snai nor roae1e y,
aggregate value real property OF the county bel
the thereof returned by the assess'
with tb additions made thereto by the auditor, as he
inb fue reqnired; the county auditor shall keep
H curate journal record of the preceedings and ORD
N of said board
10 Sec 90. There shall be special board for tho ecu
zaIion the real pSopey In the city Of Cincinnati tC
composed of tho county auditor aud six ctlzens Of
q, city, to he appointed by tho city couuci said board
ihn h,