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


real property, By the erection thereof and the ed
I diuopal sum which Il Il believed the land OF
4 which the structure Is erected, would sell for a
private sale IN consequence thereof, sbnl be con
sideied the value Of tuoh nes structure; and Il
case Of the destruction BY Gre, hood or otherwise
/ or any building or structure vf any Kind over on,
hundred dollars In value, which shan bave bepf
erected pfeyious 10 the IL 50 valuation Of the land
on which tho same shall have stood, or the volu,
Of which ahal! have been added 70 nny former val.
uation Of such land, the essor shall determine
MS near as practicable, how much less such LAND
would sell Tor AZ private auls In consequence ol
such destruction, and make return thereof to th,
county auditor, as In this section provided.
] See. 2S. Each township assessor shall take and
| subscribe an oath which shall bo administered by
the auditor or magistrate, and certihed by thu
picer administering tho same, and attached to the
return which he Is required 10 make 10 the eoun.
| y auditor In the following form,
1, ----------, assessor for, - township In
| the county OF ------, do 50 cmnly swear, that
the value Of oil personal property, moneys, cred
rs, Investments IN bonds, stocks, Joint stock COM
panies, or otherwise, of which a statement has
oeen made to me by the person required by this
actor tue assessment aud taxation OF all property
in this state, according 10 true value 20 list the
samei Is truly returned, and set forth In such
statement that in every case, where BY law have
been required TO ascertain tho items and value Of
the personal property, moneys, credits, invest.
ments In bonds, stocks, joint stock Companies, or
9therWlseo ol any person, company, or corporation,
have dihgent " anu by the best means in nv
power, endeavored to ascertain the same, and that
us verify believe, full list with the value there
Of, estimated by the rules prescribed by said act
Is set forth in the annexed return; that in no case
have know ingly, omitted to demand Of nny per-
son ol whom, by said act was required to make
such demand, statement Of the description and
value Of personal property, or the amount Of mo,
neys, CREDITS Investments in bonds stocks, Joint
stock companies, or otherwise, which be was 70
qufed to hist or In any way oonnivod at any vic
huon or evasion ofany Of the requirements Of said
act, in relation TO the listing or valuation OF prop
ertyi money credits, iuvestme in bonds stocks
Jointstock companics, or otherwise, Of any kind
for taxation.
DISTRICT ASSESSORS.
Sec. "a. The county commissioners of each
county in this state shall at Il cir June session In
tho year one thousand eight hundred and sixty
four and every sixth yehr thereafter divide their
county into suitable and convenient districts not
lees than the number of townships In their oountv
and any county within the limits OF which there Is
city, the commissioners shall divide said CITY In
to districts, comprising within each NOS lees than
o. ward or more than five, and no township or
ward shall be divided In making such district,
which district shall be composed of oontiyuous
territoryi aud tho commissioners shall ri o notice
by publication in some newspaper in the county,
and II no newspaper Is published In tho county
then by public notice set up in each township and
ward, at tho usual place Of holding elections, set
ting forth the boundaries Of districts in cities and
the qnalhed electors OF such districts shall nj the
October election, in the year eighteen hundred
and sixty four, and every sixth wear thereafter
elect some citizen of such district, having the
qualifications Of an eector, rs assessor OF real
property within such district; the Judge, of cleo
tion seali keep separate poll book for the Olec-
uon oi said assessors and the returns thereof du-
y certified ns In other cases, shall be made 10 the
county au iitor, who, with the clerk of the cou,t
Of common pleas, and probate judge of tho county
shall open tho same and declare the result; and
the auditor shall within ten days after opening
such returns, give notice TO each of the persons
elected oil his election. And whenever the cem-
,nissoners have fOiltd 10 district their ceupiy Mt
their June session, in aoc rdanoe with the uroyis
IONS Of this act, 1t shall bo their duty TO district
said county at any subsequent meeting of The
board prior to the first Monday of ApriI ensuing.
See 70. Each person elected 10 the Office Of
district assessor shall be forthwith notified by the
county auditor Of his election, and each person so
elected shall, within ten days after receiving such
notice, file with such nuditor his bond payable To-
tho State OF Ohio, with at least one good freehold
surety to the acceptance Of the county auditor, in
the penal sum Of two thousand dollars, condition
cd that he will diligently, faithfully aud impartial
~ perform all and singular the duties enioned on
subscribe ON taid hond an oath that he will. nc
cordlng to the best of his Judgment, skill and
ability, diligently, faithfully and mpar ially per
form all the duties required OF him by this act;
and II hoy person SO elected shall fail To give
bond or shall fail To take oath Ms is required in
this sectlOn within the time therein prescribed the
oihoe to which he was elected thall bo con, dered
vacant.
Sec. 70. II there shall be a vacancy for the
caute aforesaid, or from any other cause or II
there shall be failure to elect in any district OF
any county such vacancy or Office shall be forth.
with hlied BY tho auditor, treasurer aud recorder
of tho county, or any two of then, by the appoint
inent of any competent mud suitable citizen of
their county wac will accept and perform the dus
ties OF such office, who shall give bond and take
an oath OF Office as is required in the foregoing
section.
Sec. ~. 1t shall be the duty of each district
assessor to make out from the mapa and deserjp.
tions furnished him by tho county auditor, and
from such other sources of information az shall be
in his power, a correct and pertinent description
Of each tract and lot of real property in his dis
trictj and when he shall deem it Necessary 10 OBJ.
tain an accurate description Of any sepurate tract
or lot In his district he may re duire the owner or
ooeuIier thereof TO furnish the same with any title
papels he may have in lis possession; and If sny
such owner or Oocupier, upon demand made for
the same, shall neglect refuse to furnish sat
siaetoTy description Of such parcel O. real proper
ty to such assessor, he may employ n competent
surveyor to make out description Of the bounda,
rles ana location thereof ard u statement of the
quantity Of land therein, and tho expense of such
survey shall be returned by such assessor to the
auditor OF his county, who shall add the same Ia
the tax assessed upon such real property, and il
shall be COLLECTED by the treasurer OF the county
with such tax and when collected, shall be pnid
on demand TO the person to whom tho same is due
aud shall, in all cases, from actual view, and from
| the best sOuro of information within his tesrh
determine as near as practicable the true valuo oil
each separate tract aud lot Of real property in hi.
district according to tho rules pre.eribcd by thi,
act for valuing real property, 0bd he shall not,
in his plat book, separately, the value Of all hou
ses, mills, and other buildings, which exceed on,
hundred dollars In value, on any tract Of land 9th
er than town lots, which shall be carried out as
part Of the value of such Il act; be shall also eute
on his plat book the number of ucres Of arabic OF
plOw land, the numl or of acres Of meadow ant
pasture land, and the number of acres f WOO,
and uneultiyated land in each tract, as near Al
may bo.
Sec. 2S. For the purpose Of enabling the as
SCISSOR TO determine the value of buildings ant
ot or improvements, he is hereby required to en-
ter, with the consent Of the owner or occupant
thereof, and fely to examine all buildings ant
structures Of Whatever kind, which are not by thi
act expressly exempt from taxation.
See. 20. Each district nssessor shall on or bo
foro the first Monday of July, one thousand ogh
hundred and fifty nine, and every sixth veal
thereafter, make cut and deliver to the auditor o
his county, return, in tabular oru, contained il
| book 10 be furnished him by such nuuitor. O.
the amount, description aud value Of tho rsa
property subject TO be listed for taxation In Iii
district which return shall contain: let. Tn,
names Of the several persons, companies or oorpo
rations, In whose nance The several tracts Of Tea
property other than town property, in each town
| chin within his distrct shall bava t,,.n iistod