Belmont chronicle. [volume] (St. Clairsville, Ohio) 1855-1973, 1859-06-09

III
or occnpier, upon dsmlnd made for :he same hal
neglect or refuse 10 furnish satisfactory descrip
tOn of such parcel OF real property 10 such asses
I svr, he NAV employ competent surveyor to max
! on II description OF the boundaries and location
thereof, and a statement OF the quantity OF Ian,
therein. and the expense OF such survey shall b.
returned by such assessor To the auditor OF hi
county who shall adj the same To the tax assesses
upon such eli property; and it shall be collecte,
by the treasurer of the county with such tax ant
when collected, shall be paid demand to tine per
son 60 whom the same is due; and he SHALL la al
cases, from actual view and from the best source.
OF Information within his reach, determine as nea
as practicable the true lue of each separate trac
and lot ofrea property in his district according L
the rules prescribed by this for vauing real pro
perty, and he shall note in his patbook, separate
ly, TIE value OF all houses mills, and other build
ings, which exceed one hundred dol lars in value
on any tract OF land other than town lots, which
shall be carried out part OF the value of such
tract; he shall also enter on his plat-book the
number OF acres of arabic or plow land, the mum
Der OF acres OF meadow and pasture land. and the
number OF acres of.wooJ and uncultvated land in
each tract, as near as may be.
Sec Is. For the purpose o. enabling the asses
sor TO determine the value of buildings and other
improvements, he is hereby required to enter, with
the consent of the owner or occupant thereof and
fully to examine all buildings and structures
whatever kind, which arc not by this act expressf
ly exempted from taxation
Sec. p. Each district assessor shall, on or be-
lore tine first Monday of July. one thousand eight
hundred and iitty-nne, and every sixth year there
alter, make Odt AMI deliver to the auditor OF his
county return, in tabular form, contained in n
book to be furnished him by such auditor, of the
amount. description and value of the real property
subject to be listed for taxatiJn in his district
which return shall contain: lst. The names OF
the several persons, companies corporations, n
whose names the several tracts OF real property,
other than twon property, in each township within
els istrct, shall have been listed, and in appro-
pirate columns opposite each Bane, the description
oi each tract designating 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 each separate tract. deter mined by
the assessor. I'd. The names of the saveral per-
sons, companies or corporations. In whose names
the several lots OF real property ip each town in
his district. shll have been lissed and the ap-
proprl1te columns, opposite each name, the descTip
ton OF each lot. and the value thereof. as deter
m med by the ASSESSOR and such description shall
designate the town and number of the lot, and the
part thereof; and if part of lot Is listed it shall
state the number Oi feet along the principal street
on which 1t ahuts. If the name OF tbs owner of
any tract OF land or lot sha i be unknown, the word
'Hnknownn shall be entered in the column oi names
opposite said tract lot II such land be situated
III the virginia military tract, Is not embraced
In any lind district, it shall set forth he original
survey or surveys, part parts thereof contained
Sc. 30 The district assessor. at the time OF
making The assessment OF real property subject To
taxalIDn, shall enter in separate list. pertinent
descriptions OF all hurying grounds public school
houses, houses used exclusively for public worship
and institutions OF purely public charity. and pub
llc buildings and property used exclusively Tor any
public porpose, with the lot tract of land on
which such house or institution or public buildin
IS situated, and which by d is act exempt from
taxaiian; and he shall value such houses, buildings.
lots aud tracts ot land their lre value
IN mJiey, in the same maensr that he is required
iu Val ue other rea, property, designating IN each
cise the township or town, and number of the
school district, or ile name destination of the
school, religious society institution, to which
each house, lot or tract belongs or ifsuch proper
ly Is held ani used for other public purposes, he
shall state by whom Or how it is held.
DUTIES OF COUNTY AUDITORS
Sec 81. The county auditors of each county
shall, rs practically, after the first day oil
March, one thousand eight hundred and filty-nine,
and every SIKH year thereafter, make out and de-
liver 10 the assessor of each distract his county,
an abStrgct from the books i'll his uce, containing
de scription vi each tract and lot oi real property
situate within such district, with the name Of the
owner thereof, II known, AMI the number OF acres
Or quantity OF land contained therein, the same
shall appear on his books; and also a map of each
township and town within such district with such
plate books as may b. necessary 10 enable the dis
Il
survey and tract III his district.
Sec. 3D. Each county auditor sh1ll add TO the !
value returned by the assessor, of all personal
property, ami of all moneys, credits, Investments
in bonds, sucks, JOINT Stock companies other
wise, which the owner or other person in behalf OF
he whose duIy it is made by this act to list
lhe same has ieuSed or neglected TO list, the
value OF which such person has refused or neglect
I'd to swear or affirm. when required ID do, in ,
obedience to the provisions of this act, fifty per
;cn,um on the value 50 returned by the assessor,
md in all cases when the party, on demand, re-.
fuses 10 swear ID any pirt OF the return, the u.s.
;essor shall return refused 10 swear 10 the whole
amount"
Sec. 33. If any person requiring to list .
property for taxation, shall have baeE pre-
vented by sickness or absence, from giving
to the assessor such statement, such per-
son or his agent having charge of such pro-
perty, may at any time before the ASSESS
ment Of taxes thereon by the county audi !
tor, make out and deliver to the county au-
ditor, statement Of the same as required by
this act; and the county auditor shall in
such case, make an entry thereof in the re-
turn for the proper township, AMI correct
the corresponding item or items in the re-
turn made by the assessor, as the case may
require; but No such statement shall be re-
c. ived by the county:aadior from any person
shall haverefused or neglected to make
oath to his statement. when required by the /
assessor, agreeably to the provisions OF the
section of this act, nor from
nRy person, unless he shall make and file
with the county auditor, on affidavit that
the person required by this net to list the
same, was absent from his township,
without design to avoid the listing of his
OF was prevented by sickness from
living TO the assessor the required state
IN mt, when called on for that purpose. III
from a careful examination of the returns
made by the dis,ric. assessor, the county
auditor shall discover that any tract of land
Or town lot, or part o: either, in his county,
sha Il have been omitted in the returns Of h
such assessors, he shall add the same u his
list of real property, with the name of the
owner, and shall forthwith notify the asses
sor in whose rstnrns such omission occurred
thereof, who snail forthwith proceed to as
certain, and return to the county auditor
The value of the tract or lot. or par. there.
Of; or in case OF the inability or neglect of
The assessor, the auditor ascertain the
value Of such tractor lot, or part thereof,
and add the same 10 the list of real property
Sec. "a. The county auditor. if he ssall have
,eason TO bclieye or bs informed that any person
ias given to the tssessor false statement of
.he personal property, moneys, or credits, ia
in bonds stocks. joint stock companies
,r otherwise, or that the assessor has not return
ID the full amount required TO be listed in his
wsrd or township, or has omitted or madc an