M'arthur Democrat. (McArthur, Vinton County, Ohio) 1853-1865, 1859-05-05

Gf Office as is required in The foregoing section.
See. q. II shall be lhe duty Of each dis
trct assessor 10 make out from the maps an.
descriptions furnished him by the county aa-
dilof, and from such otler sources Of inlor-
nation as shall be inlis power, correct and
pertinent description Of each tact aud lot of
leal property in his district; and when he
shall deem it necesseTy to obtain an accurate
description. Gl sny separate tract or loI in his
district, he may require the owner or occupi'
eT thereof to furnish the same, with any title
papes he may have in his possession; and if
such owner or Occupier, upon demand made
for The same, shall neglect or refuse TO fur
nish satisfactory description OF such parcel
ofeal property 10 such assessor, he may en-
poy competent surveyor 10 make out de-
scnptiOn olthe boundaries and location there
Of and statement OF the quantity Of land
therein, and the expense Of such survey shall
be returned by such assessor TO the auditor
of his county, who shall add the same to the
tax assessed upon such real property; and it
shol be collected by the treasurer of the oun
~ with such tax, and when collected, shall
be paid on demand to the person to whom the
same is due; and he shall, in all cases, from
actual view, aud from the best sources OF in
formation within bis reach, determine as near
os practicable the true value ofeoch separate
tract aud LOT Of real property in his district,
according TO the rules prescribed by this act
Tor yaluing real property; and he shall note
in his plat. book, separately, the value Of all
houses, mills, and other buildings, which ex-
ceed one bundled dollars in value, on any tract
If land other than town lots, which shall be
carried out as a part OF the value Ofsuch tract;
lie shall also enter on his plat-book the mum.
Der of ceres Of arabic or plOw land, the num-
Der OF acres Of meadow and pasture land,
and the number OF acres Of uncultivatcd land
in each tract, as near as may be-.
Sec, %. For the purpose of enabling the
assessor to determine the value OF buildings
aud other Improvements, he is hereby requi.
red TO enter, with the consent of tie owner
or occupant thereof, and fully to examine all
buildings and structures OF whatever kind,
which are not by this act expressly exempt,
ed from taxation.
Sec. 30. Each district assessor shall, on
or before the first Monday of July, one thou
sand eight hundred and iifly-nine, and every
sixth year thereafter, make out and deliver
10 the budil Tor OF his county, reIum in
tabular form, contained in a book TO be fur
nished him by such auditor, of the amount,
description and value of the real property
subject to be listed for taxation in his dis
trict which return shall contain: lst The
names of the several persons, companies or
corporations, in whose names the several
tracts Of real property, other than town prop
e.ty, in each township within his district,
shall have been listed; aud in appropriate
columns, opposite each name, the descrip-
ton Of each tract, designating the number
uf acres, the number OF the section, and the
part thereof, ant oil the township or survey, ,
listed in such name, and the value of each
separate tract, as determined by the assessor.
I'd The names Of the several persons, COM
panies or corporations in whose names the
several lots of rea property in each town
in his district, shall have been listed; and in
the appropriate columns, opposite each
name, the description Of each lot, aud the
value thereof, as determined by The assessor;
aud such description shall designate the town
and number Of the lot, and the part thereof;
aud if part Of lot is listed, il shall state
the number of feet along the principal street
ON which abuts. If the name of the own.
er of any tract Of land or lot shall be I'M
known, the word "uL known shall be en-
tered in the column of names opposite said
tract or lot If such land be situated IN the
Virginia military district, or is not embra
ced in any land district, ii shall set forth the
original survey or sur, eys, part or parts there
of, contained in each separate tract SO listed
Sec. 80. The district assessor, at the time
of making the assessment of Ieal property
subject to taxation, shall enter in SCI parate
list, pertinent descriptions Of al burying
grounds, public school houses, houses used
exclusively for public worship, and iEstilu-
tions Of purely public charity, and public
buildings and proper ty used exclusively for
any public purpose, with the lot or tract OF
land OH which such house or Institution or
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, al their true value in mon
ey, in the same manner thai he isrequred to
value other real property, designating in each
case the township or town. and number of
the school district, or the name or designa-
ton OF the school, religious society OF in
stitutiOn, to which each house, lot or tract
belongs; or if such property is held and used
for other public purposes, he shall state by
whom or how it is held.
DUTIES OF COUNTY AUDITORS.
Sec. 81. The county auditors Of each
county shall, as soon as practicable, after the
first day of March, one thousand eight hun
dred and fifty nine, and every sixth year
thereafter, make out and deliver to the as.
5essor of each district in his county, an ab-
stragt from the books in his office, contain
ing description Of each tractand lot ofreal
property situate within such district, with the
name of the owner thereof, Unknown, and the
number of acres or quantity of land contain
ed therein, as the same shall appear on his
books; and also, map of each township and
town within such district, with such plat
books as may be necessary to enable the dis
trict assessor to make a correct plat OF each
section, survey and tract in his district.
Sec. 80. Each county auditor shall add
to the value, as returned by the assessor, of
oil personal property, and of sll moneys,
credits, investments in bonds, stocks, Joint
stock companies or otherwise, which the
owner or other person in behalfoi the owner,
whose duty it is made by this act TO list the
same, has refused or neglected TO list, or TO
the value Of whirh such person shall have
refused or neglected to swear or affirm, when
required so to do, in obedience to the provis-