Meigs County telegraph. [volume] (Pomeroy [Ohio]) 1848-1859, 1859-05-10


statement shall be received by the county
auditor from any person who shall have
refused or neglected To make oath to his
statement, when required by the assessor,
agIeeably " the twenty-tifth section Of
Tins act, nor from any person, unless he
shall make and Tile with the county audi
tor an affidavit that the person required by
this ACT To list the same, WAS absent from
his township, without design to avoid the
listing OF his property, or WAS prevented
10y sickness from giving to the assessor
the required sta'emtnt, when called on
Tor that purpose. If from a careful exam.
InaliOn VI the returns made by the district
asSessors. the county auditor shall dis
cover that any tract Of land or town lot, or
part Of either, in his county, shall have
been omitted in the wturns of such asses
sors, he shall add the ssWe 70 his list of
real properly, with the name d the owner,
and shall forthwith notify the assessor in
whose returns. such omission occurred
thereof, who shall fothwilh proceed to
ascertain, and return to the county audi
tor the value of the tract or lot, or part
thereof; or in case of the inability or neg
iect of the assessor, the auditor may as
certain the value of such tract or lot, or
part thereof, and add the same to the list
of real property.
Sec. 81. Tie county auditor, if lie shall
have reason to believe or be Informed that
any person has given 10 the assessor a
false statement Of the personal property,
moneys or credits, investments in bonds,
stocks, joint stock companies, or other
wise, or that the assessor has not returned
The full amount required TO be listed in his
ward or township, or has omitted or made
IN erroneous return OF any property,
moneys or credits, investments in bonds,
stocks, joint stock companies, or other
wise. which are by law subject to taxation,
shall proceed at any time before the final
settlement with the county treasurer, to
correct the return of the assessor, and to
charge such persons on the duplicate with
the proper amount Of taxes; to enable HIM
to do which, he is hereby authorized and
empowered to issue compulsory process,
and require the attendance of any person
or persons whom he may suppose to have
n knowledge Of the articles, or value Of
the personal property, moneys or credits,
investments in bonds, stocks, joint stock
companies, or otherwise, and examine
such person or persons, on oath or affirm
alion, in relation to such statement or re-
turn; and 1t shall be the duty Of the audi,
tor in all such cases, to notify every such
person, before making the entry on the
duplicate, that he may have an opportu-
nifty Of showing char his statement or re-
turn Of the assessor WIS correct and the
county auditor Shall, in all such cases, ie
in his Office a statement of the facts or
evidence upon which he made 81 ch cor
rectioR; bu; he shall, in no case, reduce
the amount returned by the assessor,
without the written assent of the auditor
of state, given on statement OF facts
submitted by the county auditor. That in
all cases in which any person shall make
IL false statement Of the amount of property
for taxation, to evaie the payment of taxes,
in whole or in part, the person making
such false statement, shall be liable for
and pay all costs and expenses that may
be incurred under the provisions of this
act, and the same fees and costs shall be
allowed and paid as is now or may be
allowed by law. for similar services, and
if not paid may be collected before any
Justice of the peace Of the proper county,
bv suit in the name Of the county COM
mssioners, but in all cases under this act
where The statement shall be found cor
rect, and no intention to ev0de the pay
iment of taxes, the costs and expenses in
I Al, -lon h. IF
the county treasury of the proper county,
on the order of the county auditor
Sec. 35 Each county auditor shall.
from time to time, correct any errors
which he may discover in the name of the
owner, in the valuation, description or
quantity Of any tract or lot contained in
the list of real property in his county; but
in no case shall he make any deduction
from the valuation of any tract or lot of
real property, except such as shall have
been ordered, either by the state board o:
by the county board Of equalization, in
conformity with the provisions of this act,
or upon the written order of the auditor Of
state; which written order shall only be
made upon statement of facts submitted
to the auditor of state in writing.
Sec. Sc. Each county auditor shall cor
rect the valuation of any parce. of real
property, on which any new structure of
over one hundred dollars in value may
have been erected, or on which any struc-
ture of the like value shall have been de-
slroyed, agreeaby to the return thereof
made in accordance with the provisions OF
this act By the assessor, and assess the
taxes upon such corrected valuation.
Sec. 81. Each county auditor shall
make out and transmit to the auditor Of
state, before the first day Of September
annually. a statement of tho aggregate
value of the taxable property i'll his
county, and Of the total amount Of taxes
for all purposes assessed thereon Tor that
year, and he shall make out and transmit
bv mail TO the auditor OF sla.e, OF or be-
fore the first day Of October in every year
complete abstract Of the dupli ale OF his
county; lie shall \ Iso, at the same time,
make out and transmit 10 the auditor o.
state au ab5trac. of the number aud vaiU"