Holmes County Republican. [volume] (Millersburg, Holmes County, Ohio) 1856-1865, 1859-04-28

pose. Efrom careful examina ton OF the return
made by the district assessors, the cotnty sudito
shall discover that any tract of land or town lot,
part of either, in his county shall have been omit
ted in the returns Of such assessors, be shall adl
the same to his list of real property, with tn
name of the owner, and shall forthwith notify th,
assessor in whose returns such omission occurret
thereof, who shall forthwith proceed to ascertain
and return to the county auditor the value of ths
tract or lot part thereof or in case of the ina
bihty or neglect of the assessor, the auditor may
ascertain tie value of such tract or lot, or par
thereof, and add the same to the list of real prop
erty.
. Sec. "a. The county auditor; ifhe shall have
reason to believe, or be informed that any person
has given to the assessor false statement of the
personal property, moneys or credits, investment;
in bonds, stock, joint stock companies, or other.
wise, or that the assessor had not returned the full
amount required to be listed in hisw ward or town.
ship, or has omitted or made an erroneous return
of any property, moneys or credits, investments in
bonds, stocks, joint stock companies or otherwise
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 as.
SCISSOR, and to charge such person on the duplicate
with the proper amount of taxes; to enable him to
do which, be Is hereby authorized and empowered
to issue compulsory process, and require the at
tendance of any person or persons whom be may
suppose to have a knowledge of the articles, Oh
value of the personal property, moneys credits In
vestments in bonds, stocks, joint stock companies
or otherwise, and examine such person or persons
on oath or affirmation, in relation to such state
ment or return; and in shall be the duty of the
auditor in all such cases, to notify such person,
before making the entry on the duplicate, that he
may have an opportunity of showing thathis state
ment on return Of the assessor was correct; and
the county auditor shall, In all such cases, file in
his Office statement Of the facts or evidence up
on which he made such corrections; but he shall,
in no case, reduce the amount returned by the as
SCISSOR, without the written assent of the auditor of
state, givon on statement of facts submitted by
the county auditor. That in all cases in which
any person shall make false statement Of the a.
mount of property for taxation, to evade the pay
ment of taxes, in whole or in party, the person
making such false statements, shall be liable for
and pay all costs and expenses that may be in
Cured 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 ifnot paid may be collected before
any justice of the peace of the proper county, by
suit in the name Of the county commissioner,
but in all cases under this act where the statement
shall be found correct, and no intention to evade
ue 5hiShe Vi SaAes, llic Soses afu eAPchses AZ
CURED under this act, shall be paid out of the
county treasury of the proper county. 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, de-
scriplon OF quanuty OF any uacl or iot contained
In the nst OF reai properly In ms county; out IN
no case shall he make any deduction from the
valuation of any tract or lot of real property,
cept sucn as snan nave been ORDERED either Dy the
state board or Dy the county board OF equallzaton
In conformity with the provisions OF TINS act, or
upon the written order OF the auditor OF state;
which written order shall only be made upon a
statement OF facts submitted to the auditor OF state
in writing.
Sec 30. Each county auditor shall correct the
Vaiuation OF any percei OF real property on when
any new structure OF over one hundred dollars In
value may have been erected, or on which any
structure of the like value shall have been destroy
ed, agreeably TO the return thereof made in ac-
cordance with the provisions of this act by the
assessor and assess the taxes upon such corrected
=
Sec. 81. Each comfy auditor shall make out
and transmit to the auditor of state, before the
first day of September annually, a statement of
the aggregate value of the taxable property in his
county, and of the total amount of taxes for all
purposes assessed thereon for that year, and he
shall make out and transmit BY mail to the auditor
of state, on or before the first day of October in
every year, a complete abstract of the duplicate
of his county; he shall also, at the same time,
make out and transmit to the auditor of state an
abstract of the number and yalre of each of the
articles. the value of merchants, and
stock, and the value of other per
sonal property, moneys, credits, investments in
bonds. stocks. Joint stock companies. or other
wise, ana tne Vaiue OF an o,ner afIe,es ol person
:. - ~ - :. e .',P
said abstracts shall be made out in such form as
the auditor of state shall prescribe and shall also
make out and transmit to the auditor of state be-
fore the fourth Monday of October, one thousand
eight hundred and fifty-nine and every sixth year
thereafter, complete copy of the grand list of
real property of each county as it shall stand upon
the duplicate OF that year.
Sec. So If the county treasurer shall be un-
aoie TO collect by distress or otherwise, the taxes
Wnicn nave oeen, or hereafter snail be assessed
upon any person or corporation, or on any executor
ADMINISTRATOR, guardian, receiver, accounting Of
lcer agent or factor, such treasurer shall apply to
me clerk OF the court OF common pleas IN his
county, at any time after his annual settle ment
Nitn the county auditor, and SAID clerk shall
cause notice 70 De served upon such person, cor
oorauon, executor ADMINISTRATOR, guardian, re-
,elver' accounting ohcer' agent or factor, requir-
ng MN iorthwitn 70 snow cause why ne should not
'ay sucn taxes: ana Il ne snan ian 70 show sufi
,ient cause, salo court, az tne term 70 wnch said
loIce Is returnaDie' snaii enter RUE against
MN Ior tne Paymento, suGn 's.gs' ane tne COST OF
'ucn proseeSlne, Mnicn rue saau nave tne same
orce anu anee1 "s Juugnlen. AZ iA~, anu De en-
orcea py ss.ue,aen. =. eAecuIlon' OF soen process
% 'ay De uiie''eu D' ''ie coa'~
COUNTY BoARDs FOR THE EouAIIzArIos or REAL
PROPERTY.
an
oec. 81. Inc county auditor, the county sur.
Ieyor, the county commissioners, or minority OF