Western Reserve chronicle. [volume] (Warren, Ohio) 1855-1921, 1859-07-20
WHOLE Ne. 1888 :

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he required By this make his retrrl
Of rOnal Properly. in which he shall trsl
the lot Of real properly on which each OF such
structures Seall have been erected the kind OF
tnres erected, and the true value added such
eel OF real property, b. the erection thereof; and tho
additional which II i believed the land whicI
the erected, would sell for ptyafe sale,
in consequence thereof shall be considered the value
such new structure; and in Of the destruction by
FIRE. hood, OF otherwise, of any buding ef
any kind, hundred dollars value, which -laF
haVe been erected TO the last vainatIOu OF hs
land on which the shall have stood, the vauo
OF which shall have been added former valuation
OF such land, the shall determine
practicable. how much les such land wOHd sell fer u
private sale in of such destruction, and
make thereof to the county auditor, this
S-ctiOn royided.
sec q Each township assessor shall take and sub-
scribe an oath which shall be administered By the aUd-
itor magistrate, and certified By the officer a l.
mtnistering the snd attached to the return wfn
he required make TO the county auditor, in the fol-
lowH icrn:
] assessor fer township, in the
county Of. do solennly swear, that the value OF
all personal prop'rty Moneys credits, investments IN
bonds Stocks joint companies, or othsr~lse, OF whel
statement has been made for by the requir
ed by thS for the and taxation of all
per.y thi, state. according TO vaue to list the
same traly returned set fcrh in such tateen.;
that evcry ease where, by law, have been required
ascertain tho items and v@ue Ofthe personal roper
y, Moneys credits, Investments in bonds stocks Oint
stock companies or oheI~iSe oil any per on, companJ,
r9Or1iion, have diligently, Snd by the best
in ny power endeavored 10 ascertain the same; an
that verify believe, full lI>t with the value tier
estimated By the rules IreScribed By said
forth in the annexed returl; that in ease, have
KNOWN sy. omitted demand OF any of whom,
hy said act, / was required make such demand.
OF the description and value OF p r~ona
persv or Of the amount of moneys credits Investment.
bonds, stocks, joint stock companies, Oths rwise,
which he required to last, any way eOnnived
any violation evasion OF any OF the requirements
said relation 10 the listing valuation OF
perry, moneys, credits, investments in bonds, stock,
joint stock companies, otherwise, OF any kind, itr
taxation.
DISTRICT ASSESSORS.
3 SEQ he con unFSSfO Of earh
this shall, their June session. in the yerr
thousand eight hundred and siNtyorr, and every sixth
year thsreaier divide their county suitable
convenient Districts not less than the number Of town
ships in their county; and county within the limits
OF which there is city the commissioners shall divide
said city districts eol rising within each dot less
than wzrl, cr than live, and fOwnShip
w.rI s De divided IN making such uls rct which d-
tric shall be composed oi contiguous terrItCr and ts
commissioner shall give notice BY publication in
newspaper in the county, and if publish
ed IN the cJurfy, then by public notice set each
township and ri, at the usual place of holding elec
ton, setting or.h the houndi res OF districts cifie
and qualified electors OF such districts slall at tho
October election, in the yesr eighteen hunt red snd
SiXty-.orr and every sixth ye; thereafter elect
citizen OF such district having the of an
elert0r Of real property within ss
the judges of election shall keep seps poll BOOK
fer the election OF said and the the
Of, duly certified other shall be made
county auditor, who, with the cler of the OF
pleas and PROBATE judge OF the comfy shall Obea
the and declare the result; and the auditor sai
within ten days after opening such rs give notlro
each of the persons elected OF his election. And
whenever the commissioners have faied to district h@ir
county at the June session, IN anre with the
visions of this shall be the duty district Sad
county 1t subsequent meeting Of the bo: ri 70
the first Moallay OF Al ril ensuing
See. 81 Each person elected TO the Office of district
shall be Il hwith notified by the county
tier of his election; and each psr,on elected shall,
with days alttr receiving Sueh notice, file with
auditor his honA payable the of Ohio al
least good freekoer srrsty, the acrepsauee of
the county auditor, in the penal Of two thousaul
dollars, conditioned that he will diligently faithfully
imp; rially all and sR uiar the duties enjOye
him by this act, and he shall, moreover, take anI
subscribe on said bond an oath that he will, rE
the best OF his Judgment, skill aH abty, diligently
faithfully and imps risy perform all the duties enjOin
ed him by this and if pcrsOn elected she'll
fail give bond shall fail to take oath
quirc in this section, within the time thu
ell the Office to wieh he WAS elected shall be considers
ed vacant
Sec. 25. If ther, shall be vacancy foe the eau,
Aforesaid CT rom any other canse there shall l.,
frre elect in any disi rct Of any county, such
caney Office shall be for hwith tiled by the auditor,
and reecrler of the county, any two "f
them, By the appointment of any competent ard snita,
citizen Of their county who VIII accept and the
duties of such office, who shall give bond and take
oath of Office required in the soins seetOs
See. -. Ii shall be the duty Of each dis
make the maps and desc riptions fl raiSht
him by th coauiy auditor, and rom such other
OF init rnatI"H aS shall be IN hiS power correct an
pertinent desc ripon of each tract end lot of real
perry in his district; and when he shall deem
10 obtain acctrtte description or any sep; re
lot in his district, he may r,qure the
oceupier trais the same, with any title pa
pers he may have in his and if such
occuprr, up0n denand made 6, the shall neg.
lect refuse fLrlish satIaetory deSsriptOn OF
such parcel Of rsal ropeTy 10 Sueh assessor. he may
employ competent to make oat deScrpti0n-
OF the boundaries and location thereof and
OF the quantity ofland thersin and the expense OF ne
srrrey shall be retr raed By such the aatr
of his county, who shall add the the tax asSrs-
ed uOn such real roper and shall be collected By
the treasurer of the with sueh and when co..
lected, shall be paid demand the person whom
the due; and he shall, in all cases, acfu
vcw aud rom the best Of information withia
his reach. determine Practicable the trns
Of lrh
his dis rci, according the raes prescribed by this
for vaIuin= r.al Lrop ri he snail note in his plat
book, psrltey the value of all houses, mills, anOther
buildings, which exeeed hundred dollars in value
any OF land other than town lots, which shall be
carried psri OF the value OF snch tract; he sbs
also his platboOk the number of OF rahls
pIow land. the number OF of meadow and pan,
land, and the number of acres o! wood and uncut
waited land in each tract, as near may be.
See 9S For the purpose OF enabling the
determine the value Ofbuildmss and other rOyement
be Il hereby rnir TO enter with the consent oil the
occupant thereof, aud fully examine all build
and structures OF whatever kind, which by
this ext r,.sSly exempted rom taxation-
%. Each district shall, before the
first Monday OF July thousand eight hunt anI
fynine and every sixth year thereafter make out and
deliver the auditor of his county, rr;Lrn, in abur
form. contained in book be iraished him by
andcr ofthe description and vaue ofthe real
property subject be listed for taxation his di5Jrei
which shall contain: lSt, The of the
al perOns, companies corporations, in whose
the several tracts of real property, other than
perry, earh township within his district, shall have
been listed; and apf riafe columns, opposite
name, the description of each Tract, sisnating tis
number of acres, the number Ofe section, and part
thereof, and oil the township survey listed
name and the vaue each separate tract deterup-
ed by the Cd The of the several
sons companies or cCrsorafiOlS, in whose names tls
rral lots of real properly each in Lis district,
shall have been stcd and in the npl rot riate column
opposite each the description OF each Ot and tho
value thereof, determined b. the and sGc1
description shall designate the and number Oftks
lot, and the part hereOt aud II of lot Is listed,
shall the number of feet along the rncpal
which abEfs. Ifihe OF the any tract
OF land lot shall be unknown, the word 80 unknown
shall be entered in the column OF names opposite sail
lot. Ii such land be situated in the Vrsins
military district, or is not ebrlced in land district,
shall forth the original survey Surveys part
thereof contained in each separate lists
80. The district the time of making
the assessment Of real property subject taxation.
shall enter in separate list pertinent descriptions
Of all burying grounds, pub c school houses houses
used exclusively fer public worship and lnSttGtoDs
OF purely public charity. and public buildings and
property used exclusively for any public purpose.
with the lot tract Of land which such house
public building is situated and which
are by this act exempt from taxation; and he shall
value such houses. buildings property, lots and tracts
Of land. at their true value in money. in the
manner that ne Is required 10 value other real prop
erty designating in each the township toSr.
and number Of the school district, the name des
Of the school, giOuS society institution
which each house lot, tract belongs; IL such
properly is held and ned for other public purposes,
he shlll state by whom or how il is held
DUTIES OF oovSTY AUDsroR-
SEC. 81. The county auditor OF each county shall.
soon as practicable. after the frst day OF March,
thousand eight hundred and ffty nine, and every
sixth thereafter. make out and deliver tn the
of each district in his county, abstract from
tue hooks in his Oftce. continuing q description OF
each and lot Of real property situate within such
district. with the of the thereof. il known
and the number OF acres quantity Of la7d
tsned therein, as the shall appear his books;
and also, map Of each township and within
such district, wiIh such plat hcoksis may be
to ensble the district assessor to make cU-rect
plat OF each section. survey and tract in his district
Sac j. Each county auditor Shaeadd to he valus
n " the hers
and OF all moneys. credits. Investments in bonds.
stocks joint stock companies or otherwise which the
owner ether person in behalf Of the owner. whose
duty It is made by this list the has refused
or neglected to list, to the yalue Of which such
person shall have refused neglected to swear
Affirm, when required do, in ohedience to tho
provisions of this act, fifty per eentru the value
returned by the assessor; and ia all whsn the
party, demand refuses 20 any part Of the
return, the shall reurn 'refaszl
to the whole amount"
SEc 3 Ii any person required to list property for
taxation. shall have been prevented by sickness
absence, from giving To the such
such person. his agent having charge Of such pro
erty, any time before the assessment taxes