The Jeffersonian Democrat. [volume] (Chardon, Ohio) 1854-1865, 1859-09-16
VOLUME x. NO. 81.

property, or was prevented oy slckheSs
from giving 10 the assessor the required
statement when called on for that purpose.
If from a careful examination of the re-
turns m ade by the district assessors, the
county auditor shall discover that any
tract Of land or town lot, or part Of either,
in his county, shall have been omitted 10
the returns OF such assessors, he shaII
add the same to his list Of real property.
with the name of the owner, and shaH
forthwith notify the assessor in whose re-
turns such omission occurred thereof
who shall forthwith proceed to ascertain,
and return to the county auditor the val
ue Of the tract or lot or part thereof; or
in case OF the inability or Neglect OF the
assessor, the auditor may ascertain the
value Of such tract or lot, or part thereof,
and add the same 10 the list Of real prop
erty.
SEC. "a. The county auditor, il he shall
have reason to believe, or be informed .
that any person has given TO the assessor
false statement OF the persona! 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 an 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, 10
correct the return of the assessor, aud TO
charge such persons on duplicate with the
proper amour: 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 NAV suppose TO have
a 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
alton, in relation TO such statement or
return; and it shall be the duty OF the
5 auditor in all such cases to notify every
, such person, before making the entry on
u the duplicate, that he may have an oppor.
= tunily of showing that his statement or
return OF the assessor was correct; and
= the county auditor shall, in all such cases.
; file 10 his Office a statement ut the lacts
? or evidence upon which he made Such
corrections; but he shall, in no case,
= reduce the amount returned by the
3 assessor, withoat the written assent OF the
u auditor OF state, given on statement OF
i facts submitted by the county auditor
e That in all cases in which any person
y shall make false statement ot the
t amount of property for taxation, 10 evade
: the payment of taxes, in whole or IN part,
|. the person making statement, shall be
IT liable Tor and pay all costs ard expenses
y that may be incurred under the provls-
IL ions of this act, and the same lees and
y costs shall he allowed by law, for similar
c services. and if not paid may be collected
'e before any justice of tho peace oil 'h'
d proper county, by suit in the name o' TN
county commissioners, but IN all case
u under this act where the statement sinai
le be found correct, and no intention L
Us evade the payment OF taxes, the costs ant
CT expenses incurred under tn. S act, shall b'
paid out Of the county treasury OF th'
lie proper county, on the order of the county
al auditor
in SEC. So. Each county auditor shall
oil from time 10 time, correct any error
S, which he may discover in the name
" the owner, in the valuation, description
lie or quality of any tract or lot contained |
p the list OF real property in his county
lr- but in no case shall he make any dedu'
ch ton from the valuation of any tract or I(
d. of real property, except such as shall hav
,ct been ordered, either by the state boar
ue or by the county board OF eQuaIlzlho
nd in conformity with the provisions OF tn
~, act, or upon the written order OF Il
to auditor OF state; which written order Sha
IN only be made upon statement OF lac
nd submitted to the auditor of state
me writing.
'uS SEC. Sc. Each county auditor sbi
"" correct tho valuation OF any parcel OF re
'Gh property, on which any new structure
'''c over one hundred dollars in value mi
oW have been erected, or on which aav stru
ture Of the like value shall have been dc
troyed, agrceably to the return there
ich made in accordance with the provislo
I's. Of this act by the assessor. and asst
s". the taxes upon such corrected valuallC
us. Sec. 81. Each county auditor sh
aO make out and transmit 70 the huul'or
ain state, before the first day of Septemt
t ot annually, statement Of the .aggreg
'Ict' value Of the taxable property in
,"% 'M% county, and of the lota amount Of ts'
a"r a"r for ali purposes assessed thereon Tor Il
wn year, and he shall make out and transr
With by mail to the auditor of state, on
to before the first day of October in eve
cor. year, complete abstract of the duPl'ci
act Of his county he shall also, at the sal
;, time, make out and transmit to the audi
ana of state an abstract OF the number a
:, nrs W value Of each of the enumerated arlicl
oiHni iH the value of merchants and manulact
the ers' stock, and the valve OF other perso
'wn- property, moneys, credits, investments
list bonds, stocks. joint stock companies,
list, otherwise, and the value Of all other a
,naI' cles of personal property as returned
',H, .Ha the township assessors, or as fixed by
, 'oU oU county board Of equalization S
and abstracts shall be made out ia such fc
|, re. rs the auditor Of state shall prescribe,
urn, shall also make out and transmit to
wear antitor of state befora the fourth NJ