Fremont journal. [volume] (Fremont, Sandusky County [Ohio]) 1853-1866, 1859-05-13

~ rIrur
the assessor 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 Of
whatever kind, which are not by this act
expressly exempted from taxation.
Sec. 30. Each district assessor shall, on
or before the first Monday Of July, one
thousand eight hundred and ffty-nine, and
every sixth year thereafter, make out and
deliver to the auditor of bis county, a return,
in tabular form, contained in book to be
furnished him by such auditor, Of the am.
cunt, description and value of the real
property subject to be listed for taxation il
his district, which return shall contain: Ist.
The names of the several persons, compa-
MES or corporations, 10 whose names the
several tracts Of real property. other than
town property, in each township within his
district, shall havc been listed; and in ap-
propriats columns, opposite each name, the
description of 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 val
ue of each separate tract, as determined by
the assessor. I'd. The names Of the sever
al persons, companies or corporations, in
whose names the several lots Of real prop.
erty in each town in his district, shall have
been listed and in the appropriate columns,
opposite each name, the description of each
lot, and the value thereof, as determined by
the assessor; and such description shall des-
i gnate the town and the number of the lot,
and the part thereof; and if part of lot is
listed, it shall state the number of feet
along tho principal street on which it abuts.
If the name of the owner of any tract of land
or lot shall be unknown, the word unknown
shall be entered in the column of names
opposite said tract or lot. If such land be
situated in the Virginia military district, or
is not embraced in any land district, it shall
set forth the original survey or surveys, par;
or parts thereof contained in each separate
tract so listed.
Sec.3o. The district assessor, at the time
of making the assessment Of real property
) subject to taxation, shall enteE in a separate
list pertinent descriptions of all burying
! grounds, public school houses, houses used
exclusively forpublic worship,and institutions
= ofpurely public charity, and public building.
: and property used exclusively for any public
3 purpose, with the lot or tract Of land or
3 which such house or institution or public
= building is situated, and which are BY thi
: act exempt from taxation; and he shall val
e ue such houses, buildings property, lots anc
5 tracts of land, at their true value in money il
5 the same manner that he is required to val
r ue other real property, designating in each
+ case the township, or town, and number o
: the school district, or the name or desig
: nation of the school, religious society or in
+ stitution, 10 which each house, lot or trac
belongs; or if such property is held and uscc
: for other public purposes, he shall state BY
4 whom or how it is held.
: DUTIES OF COUNTY AUDITORS.
: Sec. 81. The county auditors of eact
3 county shall, as soon as practicable, aftel
> the first day of March, one thousand eighl
: hundred and fifty-nine, and every sixth year
, thereafter, make out and deliver to the as
} SCISSOR of each district in his county, an alb
stract from the books in his Office, contain
! ing description of each tract and lot of rea
] property situate within such district, with
the name of the owner thereof if known
, and the number of acres or quantity of land
! contained therein, as the same shall appea1
: on his books; and also map of each town
a ship and town within such district, with
: such plat books as may be necessary to en-
o able the district assessor to make a correct
}, plat of each section, survey and trac. in hi
+ district.
: Sec. 80. Each county auditor shall ad,
to the value, as returned by the assessor, o
r all personal property, aud of all moneys
J, credits, investments in bonds, stocks. Join
y stock companies or otherwise, which th,
: owner or other person in behalf of the own
r, er whose duty it is made by this act to lis
y the same, has refused or neglected to list, o
y to tho value of which such person shall hav
r refused or neglected to swear or affirm, whel
+ required so do in obedienceto the provis
ions of this act, fifty per centum on the val
E ne so returned by the assessor; and in al
cases when the party, on demand, refuses t,
swear to any part of tho return, the assesso
S shall return, ''refused to swear as to tn,
+ whole amount"
f Sec. SO. Ifauy person required to lis
: property for taxation, shall have been pre-
{ vented by sickness or absence, from giyint
! to the assessor such statement, such person
n or his agent having charge Of such propert '
e may at any time before the assessment Q
E taxes thereon by the county auditor, max
3 out and deliver to the county auditor, a state
3 ment Of the same as required by this act
; and the county auditor shall, in such case
, make an entry thereof in the return for th
= proper township and correct the correspond
: ing item or items in tho return made by tn
: assessor as the case may require; but no sucl
n statement shall be received by the count,
auditor from any person who shall have re
i edsed or neglected to make oath to bis state
= ment when required by the assessor, agree
5 ably to the provisions of the twenty.6ftl
< section of this act, nor from any person, un
I less he shall make AL file with the count
Q auditor, an affidavit that tbs person require,
, by this act TO list the same was absent from
o his township, without design to avoid th
j listing of bis property, or was prevented b.
It sickness from giving to the assessor the re
y quired statement when called on fer tha