Holmes County Republican. [volume] (Millersburg, Holmes County, Ohio) 1856-1865, 1859-04-28


every sixth thereafter, divide their county in
to suitable and convenient districts. not less thai
the number of townships in their eountyt and IN,
the commissioners shall divide said city into dis
tricts, comprising within each not less than OH
ward, or more than I've: and no township or wart
tret shall be composed Of contiguous territory; ani
the commissioners shall give notice BY publication
IN a9S bs no
notice set up in each township and ward. at ths
usual place OF holding elections, setting forth ths
electors Of such districts sha at the October cleo
tion in the year eighteen hundred and sixty-four
and every sixth year thereafter elect some citizen
tar, Is assessor Of real property within such dis
trict; the judges of election shall keep separate
poll book for the election Of said assessors and the
returns thereof, duly certified as in other cases
shall be made to the county auditor. who, with the
clerk Of the court of common pleas and probate
judge 9f the county shan open the HG - same and de.
days after opening such returns, give notice each
of the persons elected Of his election. And when
ever the commissioners have failed to district their
county at their june session, in accordance with
the provisions Of this act it shall be their duty to
district said county at any subsequent meeting Of
the board prior to the first Monday Of April ensu-
Sec. IS. Each person elected to the Office Of dis.
trict assessor shall be forthwith notified by the
elected shall within ten days after receiving such
notice, ME with sueh auditor his bond payable to
the state Of Ohio with at least good freeholder
surety, to the acceptance Of the county auditor in
the penal of two thousand dollars. conditioned
that he win diligently, faithfully and impartially
perform all and singular the duties enjoined on him
BY this act. and he shall. moreover, take and sub
scribe said bond an oath that he will, according
to the best Of his judgment, skill and ability, dill
gently, faithfully and mpartialiy perform all the
duties enjoined on him by this act; and if per-
elected shall fail to give bond shall fail to
take oath a. is required in this section. within
the time therein prescribed, the ONCE to which he
was elected shall be considered vacant.
Sec. &c. IL there shall be vacancy for the cause
be failure to elect in any district of any county.
such vacancy or Office shall be forthwith filed BY
the auditor, treasurer and recorder Of the county,
petent and suitable citizen Of their county who viii
accept and perform the duties of such Office, who
shall give bond and take an oath Of Office is re-
Quired in the foregoing section.
Sec. q. 1t shall be the duty of each district as
SCISSOR to make out from the maps and descriptions
furnished him by the county auditer and from such
other sources Of information shall be in his DOW
correct and pertinent description of each tract
and lot of real proper in his district and when he
crption of any sepa ate tract lot in his district
he may require the owner or occupier thereof, to
furnish the same, with title papers he may have
in his possession: and If such owner or occupier.
upon demand made for the same, shall neglect or
refuse to furnish satisfactory description of such
parcel of real property to such assessor. he
ploy competent surveyor to make out description
of the quality of land therein, and the expense of
such survey shall be returned by such assessor to
w
to the tax assessed upon such real property and it
shall be collected by the treasurer OF the county
with such tax, and when COLLECTED. shall be paid on
he shall, in ell cases, from actual view, and from
the best sources of information within his reach
determine as near practicable tho true value of
each separate tract and lot of real property in his
district according to the rules prescribed By this
act for valuing real property; and he shall note in
mills. and other buildings, which exceed one hum
dred dollars in value, en- any trnct of land other
than town lots. which shall be carried cut as part
piat-book the number of acres of arabic plow
land, the number of acres of meadow and pasture
land, and the number of acres of wood and unculti
vsted land in each tract as near as may be-.
Sec. %. For the purpose of enabling the assessor
to determine the value of buildings and other i'm
the consent of the owner or occupant thereof, and
fully to examine all buildings and structures of
whatever kind. which are not BY this act expressly
Sec %. Each district assessor SHALL on or before
the first Monday Of July, one thousand eight hum
make udor s
return, in tabular form, contained in book to be
furnished him BY such auditor, Of the amount, de-
be listed for taxation in his district which return
shall contain: lst. The names of the several per-
sons, companies corporations, in whose names the
property, in each township within his district shall
have been listed; and in appropriate columns, op-
posite each name, the description Of each tract de-
signaling the number OF acres, the number of the
section. and the part thereof and Of the township
or survey, listed in such name, and the value Of
TS H. Dy sne
corporations in whose names the several lots of real
property in each town in his district, shall have
site each name the description of each lot and the
value thereof, as determined by the assessor and
such description shall designate the town and num-
lot is listed it shall state the number of feet along
the principal street on which it abuts. Ifthe name
Of the owner Of any tract Of land Or lot shall be I'M
the column of names opposite said tract or lot If
such land be situated in the Virgins military dis
shall set forth the original survey or surveys, part
or parts thereof contained in each separate tract
Sec. 80. The district assessor, at the time of
making the assessment of real property subject to
taxation, shall enter in separate list, pertinent
descriptions of all burying grounds, public school
houses, houses used exclusively for public wor-
ship, and institutions of purely public charity, and
public buildings and property used exclusively for
any public purpose with the lot or tract of land on
which such house or institution or public building
is situated, and which are by this act exempt
from taxation; and he shall value such houses,
buildings, property, lots and tracts of land, at
their true value in money, in the same manner
that he is required to value other real property,
designating in each case the township or town,
and number of the school district, or the name of
designation of the school, religious society or in
stitution, to which each house. tract belongs
or if such property is held and used for other pub
lie 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 soon practicable, after the first day of
March, one thousand eight hundred and fifty nine,
and every sixth year thereafter, make out and de-
liver to the assessor of each district in his county,
an abstract from the books in his Office, cotaining
description of each tract and lot Of real property
situated within such district with the name of the
owner thereof, if known, and the number Of acres
or quantity Of land contained therein, as the same
shall appear on his books; and also, q map of
each township and town within such district, with
such plat books as may be be necessary to enable
the district assessor to make correct plat of each
section, survey and tract in his district.
Sec. 80. Each county auditor shall add to the
valre as returned by the assessor, of all personal
and of all moneys, credits, Investments
In bonds, stocks, joint stock companies or other
wise, which the owner or other person in behalf of
the owner whose duty it is made by this act to list
the same, has refused neglectedto ist or to the
value of which such person shall have refused or
neglected to swear or affirm, when required 50 to
do, in obedience to the provisions of this ec., fifty
per centum on the value so returned by the asses
sor; and in all cases when the party, on demand,
refuses to swear to any part of the return the as
SCISSOR shall return refused to swear to the whole
amount
Sec. 33. If any person required to list property
for taxation, shall have been prevented by sick.
ness or absence, from giving to the assessor such
such person or his agent having charge
Of such property, may at any time before the as
sessment of taxes thereon BY the county auditor,
make out and deliver to the county auditor, q
statement of the same as required by this act;
and the county euditor shall, in such case, make