The spirit of democracy. [volume] (Woodsfield, Ohio) 1844-1994, 1859-07-20

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annexed return, that in no case, have l know
ingly, omitted to demand of any person Of
whom, by said act l was required to make
such demand, a statement of the description
and value of such property, or of the amount
of moneys, credits, investments in bonds, joint
stock companies, or otherwise, which he was
required to list, or in any way connived at any
violation or evasion of any of the require
ments of said act, in relation to the listing or
of property, moneys, credits, invest
ments in bonds, stocks. joint stock companies;
or otherwise, of any kind, for taxation.
DISTRICT ASSESSORS.
Sec. "A. The county commissioners of each
county in this state shall, at their June ses-
sion, in the year one thousand eight hundred
and sixty-four, and every sixth year thereaf-
ter, divide their county into suitable and con-
venient districts, not less than the number of
townships in their county, and any county
within the limits of which there is a city, the
shall divide said city into dis
tricts, comprising within each not less than
one ward, or more than five, and no township
or ward shall be divided in making such dis
tIict which district shall be composed
of contiguous territory; and the com-
missioners shall give notice by publica-
tion in some newspaper in the county, and if
no newsr aper is published in the county, then
by notice set up in each township and ward
at the usual place of holding elections, setting
forth the boundaries of districts in cities, and
the qualified electors of such districts shall,
at the October election, in the year eighteen
hundred and sixty-four, and every sixth year
thereafter, elect some citizen of such district,
having the qualifications of an elector as as
SCISSOR Of real property within such district;
having the qualifications of an elector, as as
SCISSOR of real property within such district;
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 au-
ditor, who, with the clerk of the court of COM
mon pleas and probate judge of the county,
shall open the same and declare the result;
and the anditor shall, within ten days after
opening such returns, give notice to each of
the persons elected of his election. And
whenever 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 ensuing.
Sec. rs. Each person elected to 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 au-
ditor his bond payable to the state of Ohio,
with at least one good freeholder surety, to
the acceptance of the county auditor, in the
penal sum of two thousand dollars, condition
ed that he will diligently, faithfully and i'm
partially perform all and singular the duties
enjoined on him by this act, and he shall,
moreover, take and subscribe on said bond an
oath that he will, according to the best of his
judgement. skill and ability, diligently, faith
fully and impartially perform all the duties
enjoined on him by this act; and if any person
so elected shall fail to give bond, or shall
fail to take an oath as is required in this sec
tion, within the time theirein prescribed, the
Office to which he was elected shall be consid-
cred vacant.
Sec. 26. If there shall be vacancy for the
cause aforesaid, or from any other cause, or if
there shall be a failure to elect in any district
of any county, such vacancy Office shall be
forthwith filled by the auditor treasurer and
recorder of the county, or any two of them,
by the appointment of any competent and
suitable citizens of their county who will ac-
cept and perform the duties of such Office, who
shall give bond and take an oath of Office as
is required in the foregoing section.
Sec. 27. 1t shall be the duty of each dis
trict assessor to make out from the maps and
descriptions furnished him by the county au-
ditor, and from such other sources of infor-
nation as shall be in his power, a correct and
pertinent description of each tract and lot of
real property in his district. and when he
shall deem it necessary to obtain an accurate
description of any separate tract or lot in his
district, he may require the owner occu-
pier thereof to furnish the same, with any
title papers he may havo in his possession;
and If such owner or occupier, upon demand
made for the same, shall neglect refuse to
furnish satisfactory description of such par
Gel of real property to such assessor, he may
employ competent surveyor to make out a
description of the boundaries and location
thereof, and statement of the quantity of
land therein, and the expense of such survey
shall be returned by such assessor to the au-
ditor 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 information within his reach. determine as
near as practicable the true value of each sep
arate tract and lot of real property in his dis
trict, according to 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 ex-
ceed one hundred dollars in value, on any
tract of land other than town lots which shall
be carried out as part of the value of such
tract, he shall also enter on his plat-b the
number of acres of arabic or plow land, the
number of acres of meadow and pasture land,
and the number of acres of wood and uncul-
tivated land in each tract, as near as may
be.
Sec. 2S For the purpose of enabling the
assessor to determine the value of buildings
and other improvements, he is hereby requir-
ed to enter; with the consent rf the owner or
occupant thereof, and fully to examine all
buildings and structures of whatever kind,
which are not by this act expressly exempted
from taxation. .-
Sec. 20. Each district assessor shall, on or
before the first Monday of July, one thousand
eight hundred and fifty nine, and every sixth
year thereafter, make ont 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 of the real property subject to be
listed for taxation in his district, which return
shall contain: 1st, The names of the several
persons, companies or corporation, in whose
names the several tracts of real property, 9TH
er than town property, in each township with
in his district shall have been listed; and in