Delaware gazette. [volume] (Delaware, Ohio) 1855-1886, 1859-08-05
LAWS OF OHIO.
OPTIONAL PURLlcATloN-

oFEiClAL RURLlGA ATION-
mo. 2o6l An ACT
For the assessment all property in this
sate' and for levyng taxes thereon according to its
true value in money.
(ooNcLrpEp)
Sec 81 The commissioners of each county shall, at
Juue session annually dcterIn inc
the be raised for ordinary county purposes
for public buildings for the support of the poor and
the n.ereg. and principal on The county debt The com
missoners however shall set forth upon the record Of
proceedings specifically the be each
the above defined purposes The county auditor shall
carefully ascertain the collected for each pur-
under said aud ii be lawful Use
auy specific fund for any purpose other than the one for
which the specially levied, until the pur-
for which the tax was Levied shall have been
complished.
Sec 81 trustees of the several townships IN each
county SHALL before the fifteenth day of June,
uualy determine amount necessary to be raised in
their townships, respectively, for ordinary township
purposes for the payment Of legal and claims against
such township and for support of the poor the levy
such proposes shall be specific and So entered upon
the record OF the proceedings of said trustees and
titled the county auditor, who shall levy the up
the duplicate and when settlement shall made with
the county treasurer he shall carefully the
net amount collected for each purpose and such specic
fund shall be used for any other purpose than the
| for which the same was specifically levied.
Sec 43 The lien of tie state for the cevied for
purposes each year shah attach all real proper
ty subject such taxes, the first day of June, annual
~, shall continue until such taxes, with any penalty
which Shall thereon shall be paid and all per
sonai property subject to taxation shall be liable to be
Sc zed and sold and the personal p opeIty
any deceased person shall be liable hands OF any
executor administrator, for any due the same
| day by any testator intestate.
Sec 54 The delinquent LIST shall not hereafter, be re-
turned to the oce of the auditor OF state but shall be
recorded by the county auditor Immediately after his
semanuua settlement sth the county treasurer, alb
Of which, in such form the auditor Of sha
prescribe shall be sent his Office with the settlement
sheet of the county treasurer, August aud
returned delinquent shall be paid uto the treasury
except by the county reasurers and in making cut t,
duplicate Of each year all tracts of land and lois return
ed delinquent forfeited to the state, shall be again
tered duplicate taxes on such tract or lo
| charged
thereon, with thirty per cent penalty the amount
| charged on the duplicate the preceding year
SEC. 55. The auditor Of shall, from TO time
prepare and transmit the county auditors
such forms instructions he shall deem necessary
carry effect the prov this and will
the advice of the attorney general he shall decide al
questions which may arise to the true construction
this act, in relation 70 any levied proceeding
under the same, subject however, in all cases. to
| peal TO the supreme court.
Sec. Sc. County auditors shall before the nneonth
April annually mako the blank forms and ipstruc
for the township and forward them to h
township clerks and the auditors OF Counties and asses
of townsh ps and wards SHALL in all respects,
cept herenheforo provided be governed by the rules
regulations contained in the several prescribing
their duties
Sec. 81. Every county auditor every district ant
township assessor who SHALL IN case refuse know
ingly neglect to perform any duty enjoined him h!
this act who shall consent any
Of its provisions, whereby any proceeding required b,
this act shall be prevented hmdered or whereby AM
property required to be sted for taxation shall be
lawfully exempted the valuation thereof be enterot
on the list at less than its value shall ever,
such neglect, refusal, connvance for
pay to the state not less than hundred thar
one thousand dollars, at the discretion ooSrt
recovered before any court OF record in the state.
Sec. SIS That ~honover action at law, suit Il
Chancerv has been commenced, against any person hold
ing the Office of county treasurer county auditor o
other county oeer for performing attempting 10 per
form any duty authorized dr0ced by any statute o
statues Of their state for the collection oi the public rev
enue such treasurer auditor other county ooor sha
bo allowed and paid out Of the county treasury reasonao
fees OF counsel and other for defend ing suc
action or suit and the amount OF damages ana cost
adiuged against him. which said fees expenses dahHg
es aud costs shall be xpporoned atably by the county
auditor among all tnu parties entitled sc share Tue eV
collected and by the said Gudtor shall be deduct
cd the shares portious of revenue at any tim
payable EACH including of sad parties tho stat
nsef well tho countless township s cities, villages
and school districts and Organizations, entitled as aiore
said
Sec 50 No person shall be required 10 list for taxatto
any certificate capital stock Of any company III
capital stock and property Of which taxed in the nam
of said company Personal property of every descrp
tion and credits, shall be assessed IN the of tn
person who the owner thereof on the day next pre-