American Lancaster gazette. [volume] (Lancaster, Ohio) 1855-1860, 1859-05-05
ESTABLISHED IN 1928

assessors, and the returns thereof, duly ceTti-
fed as IN other cases, shall be made to the
county auditor. who. with the clerk Of the
eOnrt Of common pleos and probate Judge Of
the county, shall open the same and decIare
the result; and the auditor shall within lei
days after opening such returns, give notice TO
each oftbe persons elected Of his election, and
whenever the commissioners have failed to
3ls;fiai tlIsit fpReiy Rf tlseif 4rpe session in|
accordance with the prariEirrs of This act, ii
shall be their duty 10 district said county at
any subsequent meeting Of the board prior 10
the FIRST Monday Of April ensuing.
Sec. IS. Each person elected TO the Office
o. distinct assessor shall be forthwith Eoii6ed
by the couaty auditor Of bis election; and each
person so elected shall, within ten days eler
receiving such notice; file with sach niditor
his bOnd payable TO the State OF Ohio, with at
least one good freekoldeT surety, TO the aecep-
lance Of the county auditor, in the penal snm
| Of two thousand dollars, conditioned that he
viii diligently, faithfully and impaTtially ger
form all and singular duties enjoined on him
by this act, and be shall. moreover, take and
| subscribe on said bond n oath that he will &C
eording TO the best OF his judgment, skll snd
| ability, diligently, faithfully and impartialIy
perform all the duties enjoBed on him by this
| act; and II any person so elected shall fail to
give bond, or shall fail TO take an oath IS re
quifed in this section, within the time therein
presented, the office 10 which he was elected
| shall be considered vacant.
Sec. 26. If there shall he a vacancy for the
cause aforesaid, OF from any other cause, OF If
there shall be a failure 10 elect in any disir CT
| Of any county, such vacancy OF Office shall be
forthwith filed by the suditor, treasurer and
| recorder Of the county, OF any two Of them, by
| the appointment of any compeienta and snitahie
citizen OF their county who will accept and per
| form the duties ofsuch Office, who shalt give
bond and take an oath Of Office as is required
in the foregoing section.
Sec. 81. II shall be the duty Of each dis
tIict assessor TO make out from the maps and
descriptions furnished him by the county audi
| tor, and from such other sources Of infOTma-
ton as shah be in his power, q 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 des.
criptiOn Of any separate tract O.; lot in his dis
tricL he may require the owner or occupief,
thereof 10 furnish the same, with any title pe
perS he may have in bis posse Ssion; and II such
owner or occupier, upon demand made for the
same, shall neglect or refuse TO furnish sails
| factory description Of such parcel OF real prop
eIiy To such assessor, he may EMPLOY q compe
| tent surveyor to make out description Of the
bounuaries and location thereof, and state
texpense Of fsuch survey shall be returned by
such assessor to the auditor ofhi county, who
shall add the same TO the tax assessed upon
such real property; anJ 1t shall be collected
by the treasurer OF he county with such tax,
and when collected. shall be paid on dema nd
to the person TO whom the same IS due; and be
shall, in all cases. from actual view, end from
the best sources OF information within his
reach, determine near as practicable the true
value ofeach separate tract and lot Of real prop-
eriyin this district, according TO the rules pre-
scribed by this act for valuing real property;
and he shall note in his plat book, separately
the value Of all houses, mills aad other build
ings, which exceed one hundred dollars IN val
ne, or any tract OF land other than town lots
which shall BE- carried out ss a part Of the val
| ue Of such tract; he shall also enter on hi.
plat. book the number Of acres Of arAble OF plUv
Ia nd, the number Of acres Of meadow and pas
ture land, and the number Of acres Of Woo
and uncultivated lard IN each tract, ss nea
as may be.
Sec. %. For the purpose Of enabling thu
assessor to determine the value Of buildings &
other improvements he is hereby required tt
enter with the consent of the owner or oecu
pant thereof, and fully 10 examine all build
ings and structures Of whatever kind, which
are not by this act expressly exempted from
taxation.
Sec. %. Each dislnct assessor shall, on O
before the lstMondayof july, ,onethouSand eigh
hundred and fifty nine, and every sixth yea
thereafter, make ont and deliver to the audito
OF his county, a return, in tabular form, con
tanned in book TO be furnished him by sucI
auditor, OF the amount, description an,
value Of the real property subject to be liste,
for taxion in his district winch return shal
contain: lst. The ngmes OF the several per
| .U.l
names the several tracts OF real property, 9th
er than town property. in each township with
in bis district shall have been listed; and il
appropriate columns, opposii6. each name thI
description of each tract, designating the mum
Der of acres, the number OF the section, anC
the part thereof, and Of the township or survey
listed in such name, and the value of eacl
separate tract, as determined by the assessor
I'd. The names Of the several persons, eofnpa
nies or corporations, in whose names the sew
eral lots OF real property in each town in hi,
district, shall have been listed; end in the ap
propriate columns, opposite each name, thu
description ofeach lot, and the value thereof
rs determined by the assessor; and snch de
scrpiion shall designate the town and the mum
Der OF the lot, and the part thereof: anu if |
part Of lot is listed, 1t shall state the numbe
OF feet along the principal street on which i
abuts. IL the name Of the owner OF any IIac
Of land or lot shall be unknown, the wore
"nnknown" shall be entered in the column o.
names opposite said tract OF lot. II such lant
be situate1in in the Virginia military district
or is not embraced in any land district, il
shall set forth the original survey or surveys
part or parts thereof, contained in each sepa
ate tract so listed.
Sec. 80. The district assessor, at the time
Of making the assessment Of real property sub
iect to taxation, shall enter in a separate list
pertinent descriptions Of all burying grounds
public school houses, houses used exclusively
for public worship, and institutions Of purely
public charity, and public buildings and prop.
erty used exclusively for any public purpose.
with the lot or tract OF land on which such
house OF institution or public building Is stu
ated, and which are by this act exempt from
taxation; and he shall valuesueh houses, build
ings, property, lots and tracts oflands at theiI
value in money, in the same manner that he ID
reuqued to value other real property, designa-
ting in each case the township or town, and
number OF the school district. or the name oI
designation ofihe school, religious society OF
institution, to which each honse, lot or tract
belongs; OF ifsuch property is held and used loI
other public purposes. he shall state by whom
OF how il was held. t
DUTIES or COUNTY AUprroRs.
Sec. 81. The county auditors ofeach coun-
shalt rs soon as practicable, after the first ray
Of March, one thousand eight hundred and If
ty nine, and every sixth year thereafter, make
ont aud deliverto The assessor OF each dis
tTict in his county, an abstract from the books
in his office. containing description OF each