American Lancaster gazette. [volume] (Lancaster, Ohio) 1855-1860, 1859-05-05


of eqealEaton, ana those retained by the assess
ors of the several tounshs, for the current year;
h their ceess: snd each eosri sSaiI resnio
journal of its pro eeodiDgs, which shall be deposited
With The auditor Of the county. and the comfy audit
tor shall add 10 or deduct IRON The value OF any
taei lot Of real property, or Of any district town
ship or town, such sum or per cent. as shall have
been ordered ey the board Of equalization. And
said board shall. also. at the same time, hear
paints, and equallzc the OF ~ personal
properly, moneys and credits, entries aud new
structures returned for the carrent yeaf by the
township assessorE and said board shall have the
power 10 add 10 deduct from the valuation Ofihe
personal property, or moneysor credits Cfany per
son, returned BY the assessors. or which may have
been Quilted By him, or TO. ada other items, upon
snek evidence shall be salisaciOry 10 said board
whether said retnrn b. made npon oath Of such per.
son or upon the valnatisn of, the assessor But
whom any addition shall be ordered To be made 10 any
list feIurned Hndsf oath, statement of ~ iaoa on
which the addition was made, shsll be entered on
the Journal Of the boardi and when my reduction
ehalibe ordered 20 be made In the amo6nt Of pere
sonal property pr moheys and credits, OF any per
con. iEbrther sufh return be mA5eby sachpersoh or
b. the assessor, State 81 the facts on which
such reduction was made, skhlia be entered on the
bUTH os eousTY AuDIrozs As TO MAKING TAX LISTS
AND prPLcATEs, AND ASSESSING rAxrs
See. a.. Each county auditor shall make out, In a
NJ ~ .ot wa, purpose IN such man
It'ss sehed1le of Ali the tsxabIe properly in his
county and Ne value iherept as sqaalizea. arrsng
real property In each township Of his county, other
.asp toNn pEo2sFly shall Pc contained ina line or
ranged In numerical or alphabetical order Each
separate lot or tract Of yeal property, In each town
shall be sot'down In limo or lines, opposite the
Tor alphabefieal ordsr. The value Sf personal pro
Pert moneys, credits, nvestneets IN bonds, stOck
lolnt seeek eempunes, OF oherwse. .of eaeh pcrson.
eonPany or corporation. Within township, sh al
be set downtn column opposite the name OF the
owner, person, or corporation, ln whose name The
same islisted; the names OF persons IN each town
shp who are dents any rated 70 wn
snail he set d0Nn In alphabetical ordor In one lis
and he names ofpersons who are residents ofiany
itneOrloFatcd town shall be entered in another In
! alphRB eucal order. -f 9
Sec. 4s. Zach county auditor, after receiving
from the auditorof state, and from such other OFF
GERS aud authoritlesRs shall be legally enpow cred
10 detormiDethe Eatt oramount Of taxesto 10 levied
for the ysroas purposes authorized " law, sate-
ments osthe Ftus and sums obe levied for tho Gu
shall forthwith proceed 70 determine the
sums 70 be ieyied, upon each tract and lot Of real
property. nddng the ofany previous ear thai
may be omitted. and upon the amount Of personal
properly, moneys and credits, listed IN his county,
10 the name ofsaeh perscn,compnny rcorporatioi,
goRal properly, subectto such taxes and sch down
lnone more columns, In such manhe a nd form
tbs state shall prescribe; and In all cases
where nc whole amount Of taxes upon the personal
lpr0pevy moneys and credits of any person shall
Y not anoaRt 70 ten cents, the auditor shaii not
gutter MO same np2n Ihe duplicate, f such person
Sec. 40. Any district Or township assessor, who
nhaIl deem y necessafy,to enable bimto compete,
valuation ofthc property, moneys and credits Ofhis
district township or ward, may, with the npproba.
fed cihzenofhs county or township 10 act as an as.
sisant, and nssgnto him such portion or his district
Or townshlp as he shall hlDk proper aud each as-
sistApt; 70 hpponteda shall, within tue division OF
such district ortownship assigned him, under the
direction OF the assessoF afte giving bond and TAX
ing an oath or airmat on, Us prescribed 10 this act,
perform all the dutios enjOned upon, vested in or
imposed Jon assessors b. the provisions this act
See. SO. Each district assessor, aud each member
Ofthe county boards shall be entitled
10 receive Tor each day ployed In the
performance Ofthe duties enjjined on him by this
net. such sum as the commissioners OF his county
shall allow not exceeding two dollars. 20 be paid
out OF The county treasury, the orter OF tho
" AUDITOR each member OF the state hoard of equal.
sntlon shall receive for each day he shall attend on
hesesson OF said board h rel dollars and lhe nix
snm for every twenty -nyc miles he shall necessarily
travel IN goingto and returning from coumbus, 10
! auditor OF state,
Sec. 81. The com missloners ofeach county shall,
at I'll Or March or at their June session. annually de-
tcrmine on the amount 10 be raj sod for ordinary
county purposes for public buildings, for the sup
port oithc poor, and for interest aud principal on
Tho county debt. The commissioners ho shall
set forth upon the record OF specifically
the amount TO be raised for each Of the ed
purposes. rhe county nndlor shall carefully ascer.
tain thenot amount collected for such purpose un
der said levy; and 10 shall moi bslawfuf to use any
specific fund for any other purpose than the for
which the same was specifically levied, until tho
taxation any certificate ofthe capital stock OF any
company the capital stock and property OF which is
taxed 10 the name ofsnd company. Personal prop
CRY OF every and credits shaIl be assess-
I cd In the pamo OF the Person who was tho owner
thereof on the day next preceding the second Mon
day of April In the year In which such assessment
snail be made, f any person shall, for the purpose
OF avoiding the listing or the payment Of taxes on
any property subject TO taxation, sell, give away or
onesw'se dispose oa my susn properly under or
any understanding with the purchaser, donee or re.
cipieni thereof, that the same is to bo reconvcyed
restored, orrcdciiSered TO the person dispos a
such property shah forfeit aud pay for the use
OF the county double he amount Of tax ohargeaba
SsS EPN s%SREg 81 X coySPASIps
v Sec. 52 The Trustees OF tho several townships
IN eaeh county shall on or before the dfteenh day
ofJune, annually determine tho amount ne &C essury
be raised IN their townships for or
dinnry township purposes, for the payment Of legal
and us, claims against such township, aud for tho
support Of the poor; the levy for said purposes
shall be specific, andsO entered upon tho record oil
the proceedings ofaad trnstaes, and certified to Tho
County Auditor who shall levy the same on the du
= pIicaie; aud when settlsnent shaft be made with
tho county treasurer, bo shall earefuy ascertain the
net amount collected for each purpose snch spe
ellie fund shall not be used for any other purpose
han the one for which the same was specifically Iev
A He'd. NF tf A3 'eI3
See 50. The lien Of tho state for the taxes levied
for all purposes In each year, shall attach to all rea
y properly snbjectto such taxes, on the hrst day
June, annually and shall continue until such taxes
!, with amy penalty which shall accrue thereon shal
be pald and all personal properly subject to or
shall be lable TO bo seiyed aud sold fol taxes and
!. tho personal properly ofany deceased person shall
bo llabln IN the hands or any eNechtor or admins
traitor foraDy tax due on the same byany estator
inle state. ~ls, f-t.
|, Soc. 81 The dellnquentlist shall not hereafter
be te yurned 60 tho office ofthe auditor Of saIo hui
shall ba record cd by the county auditor,
ly amer his scmt annual settlement with the count,
treasurer, an abstract Of which, ~ such form us tlS
auditor o. to sha prescribe, shai be sent 70 h
office with tho settlement sheet OF the county treas
: uper, In August and no tnxeA returned delfnqnen
. shall BIO paid Into the state treasury except by ih
= county Ueasurers and IN making out the duplicat
o. each year al irn OF land and lots returned DO
n tered on tho duplicate, aud ths taxes such trar
or lot including the taxos Of tho current year sha
n be charged thereon, with thirty per cert penat
on the amount charged on Tho duplicate ofIhc ppce
o1 Ing year, $40 Tltt
s 500 IS. The auditor Of siAte shall from time /
n time, prepare and transmit TO tho several count
auditors MI such forms and instfnctOns as he AhAl
this Rck aud with the advice oithar itorney gene ra
m he shall decide all questions which may arsea as /
the true construction Of this act In relation an
~ taxlevied, or proceeding under the same, suhlce
however, In all eases, TO Al sppeal to the suprem
" court. ..-..sL IA, - . 800
y Sec. 50. County audllors shall before ibe aficoD
- ofAprll, ,annua ny make ont the blank ilrms an
" INSTRUCTIONS for the township ssors aud forwar
"a "a thom ~ the township clorks; aud the auditors
counties, aud nssossora Of townships, and wardSsha
M IN all respects, except as herenbeiore provided,
u governed by the rules nnd regulations con tatned
~ ~ the several acts prescribing their duties a, -
y Sec. 81, kvefy cOanty auditor, aud every dIstYi.
aud townshlp hsse ssor who shall In any refus
:. or knowingly neglect TO perform any duty enjone
oh HIN by thlsa act or who shall consent TO or COT
=, alive at any evasion oiits provisions, wheraby an
/" proceeding required by this act shnl be
M or hindersd, OF whereby any properly required
w be llHtci for taxatah shali 10 unhwfaty exennpte
W the valuation thereo be eIiered IN the tax list
W esA than I've true valuation sal for overy such mel
lect refuAn, consent or conivanco, forfeit and nj
20 the state not less than two hun,lred nor more thl
one thousand delar, ut tho discretion Of the couv
~ 10 ba recovered before any coprt Of record In A