The spirit of democracy. [volume] (Woodsfield, Ohio) 1844-1994, 1859-07-27

auCnoTlLeu ny law, statements OF tle rate i-nu
sums be levied for the current year, shall
forthwith proceed to determine the sums to
be levied, upon each tract and lot of real
property, adding the taxes of any previous
year, that may have been omitted, and upon
the amount of personal property, moneys
and credits; listed in his county, in the name
| of each person, company or corporation, which
shall be assessed equally on all real and per-
sonal property, subject to such taxes, and set
down in one or more columns, in such manner
and form as the auditor of state shall pre-
scribe; and in all cases where the whole
amount of taxes upon the personal [property]
moneys and credits of any person shall not
amount to ten cents, the auditor shall not
enter the same upon the duplicate, if such
person has no other taxable property.
Sec. 40. Any district or township assessor
who shall deem it necessary, to enable him to
complete, within the time prescribed by this
act, the listing and valuation of property,
moneys and credits of his district, township,
or ward, may, with the appreciation of the
county auditor appoint some well qualified
citizen of his county or township to act as an
assistant, and assign to him such portion of
his district or township as he shall think
proper; and each assistant, so appointed, shall
within the division of such district town
ship assigned him. under the direction of the
assessor, after giving bond and taking an oath
or affirmation, prescribed in this act, Per-
form all the duties enjoined upon, vested in.
or imposed upon assessors by the provisions
of this act.
| Sec. so. Each district assessor, and each
member of the county boards Of equalization,
shall be entitled to receive for cath day neces-
sarily employed in the performance of the
duties enjoined on him by this act, such sum
as the commissioners of his county shall al
low, not exceeding two dollars, to be paid out
of the county treasury, on the order OF the
county auditor each member of the state
board of equalization shall receive for each
day he shall attend on the session of said
board, three dollars, and the like sum for
every twenty five miles he shall necessarily
travel in going to and returning from Colum-
bus, to be paid out of the state treasury, on the
order of the auditor of state.
| Sec. 81 The commissioners of each coun-
ty shall, at their March or at their June ses-
sion, annually, determine on the amount to
be raised for ordinary county purposes, for
public buildings. for the support of the poor.
and for interest and principal on the county
debt. The commissioners, however, shall set
forth upon the record of proceedings specific
ally the amount to be raised for each of the
above defined purposes. The county auditor
shall carefully ascertain the net amount collec-
not be lawful to use any specific fund for any
other purpose than the one for which the
same was specifically levied, until the purpose
for which such tax was levied shall have bee
accomplished.
Sec. So. The trustees of the several town
ships in each county shall, on or before the
fifteenth day of June, annually, determine the
amount necessary to be raised i'll their town
ships, respectively, for ordinary township pur-
poses, for the payment oflegal and just claims
against such township, and for the support Of
the levy for said purposes shall be specific
and so entered upon the record of the pro.
ceedings of said trustees, and certified to by
the county auditor, who shall levy the same
on the duplicate; and when settlement shall
be made with the county treasurer, he shall
carefully ascertain the net amount collected
for each purpose. and such specific fund shall
not be used for any other purpose than the
one for which the same was specifically levied
SEQ. 5S. The lien of the state for the taxes
levied for all purposes in each year, shall at
tach TO all real property subject to such taxes
with any penalty which shall accrue thereon
shall be paid; and all personal property sub
ject to taxation shall be liable to be seized
and sold for taxes. and the personal property
of any deceased person shall be liable, in the
hands of any executor administrator, fol
intestate.. aal ga
Sec. 54. The delinquent list shall not
hereafter be returned to the Office of the au
dltor of state, but shall be recorded by thu
county auditor, Immediately after his semi
annual settlement with the county treasurer
; an abstract of which, in such form as the au
ditor of state shall prescribe, shall be sent tt
his office with the settlement sheet of The
county treasurer, in August; and no taxes re
turned delinquent shall be paid into the stat,
treasury except by the county treasurers; ant
in making out the dur licate of each year, al
tracts of land and lots returned delinquent O
forfeited to the state, shall be again entered
on the duplicate, and the taxes on such trac
or lot, including the taxes of the current year
shall be charged thereon, with thirty per cen
penalty on the amount charged on the dupli
cate of the proceeding year.
> Sec. SIS. The auditor of state shall, from
, time to time, prepare and transmit to the sew
eral county auditors, all such forms and in
, structions as he shall deem necessary to carr.
into effect the provisions of this act and witt
the advice of the attorney general, he shal
decide all questions which may aiise as to tn
, true construction of this act, or in relation t
any tax levied, or proceeding under the same
: subject; however, in all cases, to an appeal t.
the supreme court. 4..tse --.ar
!, Sec. Sc. County auditors shall, before tn
fifteenth OF April, annually, make out tn
4 blank forms and instructions for the TOWNSHIP,
assessors, and forward them, to the township
clerks; and the auditors of counties, and as
SCISSORS of townships and wards, shall, in al
respects, as hereinbefore provided, be govern
ed by the rules and regulations contained il
, the several acts prescribing their duties.
Sec. 81. Every county auditor, and ever,
: district and township assessor, who shall, il
any case, refuse or knowingly neglect to per
: form any duty enjoined on him by this act, o
:. who shall consent to or coLnive at any evasio,
of its provisions weereby any proceeding re
,, quired by this act shall be prevented or hin
: dered, or whereby any property required to b.
. listed for taxation shall be unlawfully exempt
! ed, or the valuation thereof be entered on tn
! tax list at less than its true value, shall, fo
: every such neglect, refusal, consent or comm
= vance, forfeit and pay to the state not les
than two hundred nor more than one thous
and dollars, at the discretion of, the court, t
( be recovered before any court of record in tn
state. seHFaa .-a.4a8..-s-t
!, Sec. IS. That whenever any action in law
or suit in chancery has been commenced, o
: may hereafter be commenced against any pei
+ son holding the Office of county treasurer, o
! county auditor, or other county Office, for per