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

entered the duplicate Of thu preccding yca
"A dxedhy the state board ofeqnhlznton and Of those
returuodby Inc ssesor Of tho several townshps FOR The
current yesr With such aps returns lists and abstracts
asars inthsir oces and each board shalt keep regular
journal ofits proceedings which shall be deposited With
Tho auditor o the county, and the county auditor shah
add 10 of deduct nom the value o tract orot ofes
per cent shall have been orcred BY tho hoard
equalization Aud said board SHALL also NJ the
tue hcar complaints and equaize the assessments Of All
personal property moneys and credits new entries and
eetures returned FOR the curentyear by he town
ship aeesse and said board shall have power 10 add
dcductfom the valuation ofhe personal property or on
eys credits Of any person, returned returned blythe
assessors or which may have been omitted BY him, or 10
add other items upon such evidence az shall he sascto
y 70 said board whether said return be made upon oath
Of such person upon hevauation Of the assessor; but
when any addition shallb ordered to be ao 70 any list
rptared under oath statement offets Witch the adj
dtion made shall be entered the Journal Of the
board: and when any reduction shall he ordered TO be
made In the amount Of personal property, moneys aud
credits o any person. whether such return Ne made by
such person by the statement Of the facts
journal Of the board.
purr COUNTY AubIToRs a. TO WAXING TAX LISTS
AND DUPLICATES, AND ASSESSING TAXES.
Sec a. Each county auditor shall made out IN book
state auditor shall prescribe complete list or schedule Of
all the taxable property In his county and the value there
o rs equalized arranged arranged in the form following
Each separate tract Of real property in each township Of
his county, other than town property shall he contained
line or lines opposite the name of the owner or own
ers, arranged In nemedcal .phabetica order Each
separate lot or tract Of real property In each town shall
be setdown In line or lines, opposite the name ct the
owner owners arranged IN numerical alphabetical
der The value ofpersOnal property moneys and CREDITS
Investments In bouds stocks joint stock companies
otherwise, Of each person, company corporation with
10 each township shall be set down In column opposite
tho OF the owner person, corporation in whose
name the same is listed the names Of persons in encb
township who otesdents ofany incorporated town.
shall be set down In alphabetical order In lists snd
the names OF persons who residents Of any ncorpora
oIder.
Sec 4s Each county auditor after receiving from the
auditor state and from such other officers and author
ties as shall be legally empowered to determine the rates
amount Of taxes 10 be levied the various purposes
authorized by law statements Of the rates and TO be
levied for the current year shall forthwith proceed to de-
termine the TO be levied upon each tract lot Of
real property addngt taxes Of any prevous that
may have been omitted and upon the amount of personal
property moneysand Credits listed in his county in the
name OF each person. company corporation, which shall
be assessed equally on all real aud persona propertv sub
iec 70 such taxes, and set down in coums,
In such manner and form the auditor Of state shall pre-
scbe and in all where the whole amount Of taxes
upon the personal lpropery money and credits Of any
person shall not unit to ten cents the auditor shall
notenter the same the duplicate Il such person has
no other taxable property.
Sec. 40. Any district or township assessor who shall
deem Is necessary 10 enable him 10 complete within the
time prescribed BY this act the listing and valuation Of
the property moneys and credits ofhs district township
ward may, with the appreciation Of the county auditor
appoint some wen suaed citizen Of hs county town
ship to act rs assistant and assign to him such portion
OF his district township he shall hnk proper; and
each assistant appointed shall, within the division Of
such district hip assigned him. under the direc
tion Of the assessor after giving bond and taking an oath
affirmation prescribed in this act perform all the
duties cnoned upon vested In or imposed upon assess
oIs by the provisions Of this act.
Sec So Each district assessor, and each member Of
the county board OF equalization, shall he entitled to
ceie for each day necessarily employed in the perform
anee Of the duties enjoined him by this act sum
as the commissioners OF his county shall allow not ex
ceedug two dollars to be paid county treasury,
the order Of the county auditors each member the
state board ofeuaEaton shall receive for each day he
shall attend the session Of said board three dollars and
the like SUN for every twenty miles he shall necessa
ry travel in going to and returning from Columbus, 10
be paid out OF the state treasury on the order Of the aud
Sec. 81 The commissioners NJ each county shall at
their March at their June session. annually determine
the be raised for ordinary county purposes
Tor public for the support Of the poor and
Interest and principle the county debt The coums
soners however shall set forth on the record Of proceed
ings specifically the amount TO be raised for each Of the
above defined purposes. The county additor shall
fully ascertain the net amount collected for each purpose
under said levy and u shall not be lawful to
chc fund for any other purpose than the for which
the specifically levied until the purpose for
which such tax waslevied shall have been accomplished
county shall before the fifteenth dav Of June annn
ally determine the amount necessary to be raised in their
townships respectively Tor ordinary township purposes
for the payment Of legal and just claims against such
township and for the sapport Of the poor the levy FOR
said purposes shall I've specific and entered the
record ofthsproeeengs said and certified
county auditor, who shall levy the the dup-
cate ad when settlement shall he made with the county
collected for each purpose; and such specific fund shall
not be used for any other purpose than the one for which
See SO. The lien of the state for taxes levied for all
purposes In each shall attach to all real property
and shah continue until snch taxes with any penalty
which shall accrue thereon shall be paid; and all person
al property snet to taxation shall be liable TO be seized
and sold for taxes and the personal property Of any de-
ceased person shall be liable in The hands ofany executor
or administrator for any tax due the by any tes
tatOr or intestate.
Sec 54 The delinquent list shall not hereafter be re-
turned to the Office ofthe auditor Of state but shall be
corded BY the county auditor Immediately after his semi
annual settlement With the county treasurer abstract
ofwhich in such form the auditor Of state shall pre-
scribe shall be sent to his office with the settlement sheet
Of the county treasurer in August and return
ed delinquent shall be paid into the state treasury except
by the county treasnrerf and in making out the dupli
cate Of each year all tracts Of land and lots returned
nqent forfeited to the state Shall be again entered on
the duplicate and the taxes on such tract lot including
the taxes OF the current year. shall be charged thereon
with thirty cent penalty on the amount charged
the duplicate Of the preceding year.
See. 55 The auditor Of state shall from time to time
prepare and transmit to the several county auditors all
such and instructions be shall necessary TO
carry into effect the provisions Of this ae and with the
advice of the attorney general he shall decide all qnes-
tons which may arise 10 the true construction ofths
act in relation to any TAX levied proceeding under
the same subject however, In all cases, TO appeal to
the sui rene court.
See 56 County auditors SHALL before the fifteenth Of
April annually make out the blank forms and instruc-
tions for the township assessors sndforward them to the
township clerks and the auditors Of counties and
townships and wards SHALL in all respects except
herenbsfore provided be governed by the rules and
regulations contained in the several acts prescribing their
duties.
III.
township assessor who shall in any case, refuse know
iugy neglect perform any duty enoned him by this
act who shall consent to connye at any evasion Of
Its PROVISIONS whereby any proceeding required by this
act shall be prevented hndercd whereby any prop
required to be listed for taxation shall be unawfuy
exempted the valuation thereofbe entered the tax
Lat than It's true value shall for every such neglect
REFUSAL consent or conniysne forfeit ard pay TO the
state not less than two hundred nor than thou
sand d0ars at the discretion OF the court TO be
ed before any court OF record In the state.
Sec So. That whenever action az law, or suit 10
chaneery has been commenced may hereafter le com
neneed against any person holding the ONCE Of county
treasurer county auditor other county Office foT
performing attempting to peform any duty authorized
directed by any statute statutes Of this state for the
collection Of the public revenue such treasurer auditor
other officer shall be allowed and paid out Of the county
treasury reasonable fees nfcounsel and other expenses
defending such action suit and the amount ofany dam
ages and costs adndged against him, which said fees
penses damages and costs shall be epportoned rably
BY the county auditor among all the parties entitled to
share the collected and by the aid auditor
shall be deducted from the shares portions Of revenue
any time payable TO eaeh including Of the said
parties the state itself well the counties townships
eties villages aud school Districts and organizations
itlod a. aforesaid.
Sec 5a No person shall lie required TO list for taxation
any certificate 81 the capital stock Of any company the
capital stock and property Of which is taxed in the
OF said company Personal property OF every description
and credits shall be assessed IN the Of the person
who the thereof the day next preceding the
Eeconi Monday April In the year 81 which such assess
Of avoiding the listing the payment IS taxes any
property subject to taxation. SELL give away, otherwise
dispose Of any such properly under subject to
agreement expressed implied, any understanding
with the purchaser donee recipient thereof that the
same IA 10 be restored or redeltyered 10 the
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