The Tiffin weekly tribune. (Tiffin, Ohio) 1859-1868, 1859-07-22

empt Tor mnationi aud he shall value such
houses, buildinga, property, lots and tracts OF
land, AZ their true value in money, In the
same manner that he is req ired TO value 9th
CT real property, designating in each case the
township Of town, and number Of tho school
district, or the name or designation Of the
school, religious society or institution, 10
which each house, lot or tract bolonps! or If
such property ia held and used tor other pub
lic purposes he shall Stale by whom or how il
ls held.
puuEs ~ o,USTT AtBiroRs.
Sec. 81, The county auditors Of each
county ehall, ~ soon a. soon a. practloab g,
after the hr.t day Of March, one thousand
eight hundred and hlty nino AMI every sixth
year therca ltcr, mako out and deliver 10 the
assessor e each district In his county, an alb.
stract from the books In his office. containing
description OF zach tact aud lot Of real
property eituatcd within such district, with the
name Of The owuer thereof, u known, and the
number Of acres or quantity OF land contain
ed therein, as the same sEall appear on hls
books and also map OF each township and
town within such district, with such plat books
a. may be necessary 70 enable tho district A.
SCISSOR to make q correct plat OF each section,
survcv and trnct IN HE district.
Sec. -. Each county auditor fhail add 10
che value, az returned by the assess ", Of all
personal property, and Of all moneys, credits.
investments ia bpnds, stocks joint w. ck com
pauics pr otherwise, which tho oNnrr or 9th.
er person In behalf Of the owner, whose duty
Il is made by this act % lls; the same, ha. re
fused Or neglected 70 swear OF affirm, when
requiied so to do 10 obedience 70 the proyis.
lone uf this act, City per cent. on the value 80
returned by tue assessor; aud In all cases
Wh.n the party, on demand. refuses to swear
10 any part Of the return, the ussensor shall
return, 'tclused 70 swear as TO the whole
amount"
See. 80 II any person required 10 list
property for taxation, shall have been prcven.
ted by sickness or absen1e, from giving 10
the assessor such statement, such person, or
ha agunt having charge of such property,
may at any time before the assessment OF Tux. |
ea thereon by the county auditor, make out
aud deliver 70 tho county auditor, a statement
OF the same a. required by this Acti and the |
county auditor shall, In such case, make an |
entry thereof In the return for the pruper |
township, and correct the corresponding item. |
or Items Ia the return made by the assessor,
as the case may require; but no such state.
ment shall be reociued by the county auditor
from any person who shall have refused or
neglected 10 make oath 10 HE statement, when
required by the assessor aprc, ably 20 the pro.
Visions Of the twcnty.flth section Of ,hi, act,
nor from any person, unless no shall make
AVA ME Win The county auditor, an affidavit
that ihe person required by tits act TO list thc
same, was absent from his township, without
design TO avoid the lishug Of his property. or
was prevented by SICKNESS from civ ng 70 the
Assessor ;he required statement, whom called
on lcr hat purpose. IL from careful cxan. ID
inaiion Of the reuus made by the district as. .
eeasorsi Tie onunty auditor shall disouv, that
nny tract OF land or town lot, or ptrt Of eith.
eri IN lis county, shall have been omitted in
The returns Of such assessors. he shall ndd Il ,
same TO his list OF re a property, with tho
nime OF the owner, and shalt forthwith nuti.
~ the assessor In whose returns such omission
occurred thereof Eho shall forthwith proceed
70 ascertain, aud return TO the county auditor
the value Of tie tract or lot, or mart thereof;
or IN case Of the inability or neglect Of the
assessor, the auditor may ascertain the value
o, auvh tract or lot or part thereof and add
the same 90 the list Of real property.
Sec ~. The county auditor II he shall
reason ~ believe, or be informed that any nor.
con has given 10 the asseusura fal l.e stntee,eutI
Of the personal property, moneys, o. credita,
Investments In bonds, stocks, Joint sto, K cum.
panies, or Otherwise, or that the assessor has
not returned the fll amount required to be
listed In his ward or township, or nas omitted
or made an erroneous return OF rny properly,
uA.I
stocks, joint stock companies, or otherwise,
which are by law subject 20 taxation, shall
proceed At any time before the anal set,lempit /
with the county treasurer, TO correct the re-.
turn OF tho asscsanr and 90 charge such per.
aOns on the dupllcOte' with the proper amount
Of taKes, 10 enable him 10 10 which, he "a
hereby authorized aud empowered, 10 issue
compulsory process, and require the attend
ance Of any person or persons whom he may
suppose 10 have knowledge Of the articles, 4
o. vtlne Of the pc. sonal property, moneys or
credits investments m bonds, slooks, iIiut
stock companies, or otherwise, and examine
such person or persons, on oath or affirmation
iu relation to such statement or return: ana Il
shall be the duty Of the auditor N ali such ca.
ses, - notify every such person, before max.
ing the entry on the duplicate, that he nav /,
have an opportunity OF showing that hls stat /
ment % return Of tho assessor waa correct,
500 the county auditor shall, In all sach cases
nie In his ottie a statement OF tae facts or ev.
itNnce upon which BE- made such corrections,
bat he shall Ia an ateh cases, Gle In his Office
statement " the facts or evidence upon
which he made such correction; but he shall Il
IN no caee, rednce the amount returned by
She assessor, without the written assent OF the
AUDITOR OF ttale, given on statement Of facts
sabmiited by the county auditor. That 10 an
cases In which any person shall make A false
statement Of the amount OF rF1pcrty for taxa
Won 70 evade tha payment OF taxes, Ia whole
OF IN part The person makingsuch false state
ment. shall be liable toF and pay al costs aud {
expenses that may be Incurred undet the pro.
Visions OF this act, and the same lees aud cost. /
shalt DO allowed aud raid az Is now OF NAV be &
allowed by law, for similar services, aud Il 9
not paid may be collected belOro any justice :
OF The peace Of the proper county, Ly suit In /
the name Of the county commissioners, but m
Al eases under this aot where the statement
shall be found correct, aud no intention TO
efaqe the pa9 ment Of taxes, the costs aud ex.
penses Incurred under this act, shalt be paid
Gus Of the county treasury Of the proper eouu.