The Jeffersonian Democrat. [volume] (Chardon, Ohio) 1854-1865, 1859-09-16

tent surveyor to make out description Of
the boundaries and location thereof, and
a statement Of the quality Of land therein,
and the expense OF such survey shall be
returned by such assessor 10 the auditor
of his county, who shall add the same 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 demand to the
person to whom the same is due; and he
shall, in all cases, from actual view, and
from the best sources OF informal within
his reach, determine as near rs practicable ,
the true value Of each separate tract and
lot Of real property in his district, accord
ing 10 the rules prescribed by this act for
valuing real property /; and he shall note
in his plat.book, separately, the value OF
all houses, mills, and other buildings,
which exceed one hundred dollars IN
value, on any tract Of land other than
town lots, which shall be carried out as 2 |
part Of the value of such tract; he shal
also enter on his plat. book the number OF
acres Of arabic or plow land, the number |
of acres Of meadow and pasture land, the
number Of acres Of wood and uncultlvaled |
land in each tract, as near as may be.
Sec. 90. For the purpose OF enabling
the assessor 10 determine the value OF
buildings and other improvements, he
is hereby required to enter, with the con
sent Of the owner or occupant thereof
and fully 10 examine all buildings and
structures Of whatever kind, which are
not by this act expressly exempted from
taxation.
Sec 60 Each district assessor shall,
on or before the first Monday Of July, one
thousand eight hundred and Gfly.nne,
and every sixth year thereafter, make out
and deliver to the auditor Of his county,
return, in tabular form, contained in
book TO be furnished him by such auditor,
OF the amount, description and value ol
the real property subject TO be lis.ed for
taxation in his district, which return
shall contain lst. The names Of the
several persons, companies or corpora
lions, in whose names the several tracts
OF real property, other than town property,
in each township within his district, shaIl
have been listed; and in appropriate col.
umps, opposite each name, the descrip.
ton of each tract, designating the num-
DCl VI tuC W NV oCNtOhJ
and The part thereof, and Of the township
or survey, listed in such name, and the
value OF each separate tract, as deter
mined by the assessor. I'd. The names
OF the several lots Of real property in each
town in his district, shall have been listed
and in the appropriate columns, opposite
each name, the description OF each lot
and value thereof, as determined by the
Assessor; and such description shall des.
lgnate the town and number of the lot
aud the part thereof and if part Of IoI
is listed, it shall state the number Of feel
along the principal street on which i
abuts. II the name OF the owner Of any
tract Of land or lot shall be unknown, the
word "unknown" shall be entered in th
column Of names opposite said tract o
lot. Ii such land is situated in the Yir
ginia military district, or is not embrace
in any land district, it shall set forth th
original survey or surveys, part or part
thereof. contained in each separate Irac
SO listed.
Sec. 80. The district assessor, at tn
time Of making the assessmen: of rea
property subject to taxalon, shall enter il
separate list, pertinent descriptions @
sll burying grounds. public school houses
houses used exclusively for public wo,
ship, and institutions Of purely publ
charity, and public buildings and proE
erty used exclusively for any public pu
pose, with the lot or tract OF land on whc
such house or institution or public bulIt
ing is situated, and which are by this IA
exempt from taxation; and he shall val,
such houses, buildings, property, lots al
tlacts of land at their true value in none
in the same manner that he is required
value other real property, designating
each case the township or town, al
number Of the school district, or the nan
or designation of the school. religion
society or institution, to which eat
house, lot or tract belongs; or il SUI
property is held and used for other pub
purposes, he shall state by whom or he
1t is held.
DUTIES OF COUNTY AUDITORS.
Sec. 81. Tho county auditors of ca
county shall, rs soon as practicable, af
the first day of March, ono thousand oig
hundred and tifty-nine and every sixth "
thereafter, mako out and deliver to the
SCISSORS of each district in his county, an
stract from tho books in his Office, conta
ing description of each tract and lot
roal property situate within such dstri
with the name OF the owner thereof,if kno
and tho number of acres or quantity of la
contained thorein, as tho Same shall appe
on his bookss aud also, "a map of each tow
ship and town within such district, W
such plat books as may bo necessary
enable the distric. assessor to mako C
rect plat of zach section, survey and TIT
in his district.
Sec. 80. Each county auditor shall {
to tho value, as returHod by tho assessor
NIL personal property, and of all mont
credits, investments in bonds, stocks, jO
stock companies or otherwise. which
owner or other person in bohalf of the o.
or, whose duty it is made by this act to
the same, has refused or neglected to
or to tho value of which such person 81
have refused or neglected to swear or afli
when required so to do. in obedience to
provisions of this act, fifty por centum
tho value so returned by tho assessor;
in all cases whom tho party, on demand,
fuses to swear to any part of tho retI
tho assessor shall roturn refused TO sW