The Conservative. (M'connelsville, Ohio) 1866-1871, 1869-11-26
ASSESSORS OF REAL ESTATE
AND THEIR DUTIES.

AND THEIR DUTIES.
In October, 1869, and every tenth
year thereafter, an Assessor of real
property shall be elected IN each
district of tho county, who shall,
within ten days after tho election,
file Ia bond with the County Audit
or IN tho sum of 81, 600, and take an
oath of Office.
In July, 1870, and cvory fifth
year thereafter, tho Assessor shall
mako u return in tabular form TO
tho County Auditor of the amount,
description and value OF the real
property subject to be listed in bis
district.
Such Assessor holds his Office for
ton years from his election and he
makes two returns to the County
Auditor within that time. II the
Office becomes vacant from any
cause, the County Auditor, Treasu.
rer and Recorder may appoint any
competent and suitable citizen Of
the county, who will accept and
perform the duties of such office.
The Assessor shall determine the
valuo OF the property IN his dis
trlct, in the following manner He
shall make out, from the maps and
descriptions furnished by tho Co.
Auditor, and from such other sour
ces Conformation as shall be in his
power, n correct and pertinent de-
scriptlon Of each lot, and, il he
deems it necessary, he may require
tho owner or occuWer Of any lot to
furnish tho description Of il, with
any title papers he may have. He
shall thon, in all cases, from actual
view, ard from tho best sources OF
information within his roach, do
termlpo, as near as practicable, the
true valuo of each lot, valuo in mos
ney. excluding tho value Of all tho
crops growing thereon, but the
price for which such real property
would soil at auction, or ut forced
sale, shall not bo taken rs the cri-
terIon of such true valne. When
there are buildings and other i'm
provcmonts to DO valued, he shall
enter, with tho consent OF the own
or or occupIer thereof, and fully eX.
amino all that are not exempted
from taxation.
At the time of making the assess>
ment of real property, tho Assessor
shall also enter in separate list,
descriptions of all burying grounds,
public school houses, houses used
exclusively for public worship, and
institutions of purely pubic chari-
ty, and public buildings, and prop
erty used exclusively for any pubs
lie purpose, with tho lot or tract of
land which such house, or institu-
tion, or public building is situated
and which are exempted from tax
alton he shall value such house,
buildings, property, lots and tracts
of land, at their truo value IN mon
ey, in the same manner that he is
required to value other roal prop
erty, designating tho city, and mum.
bcr of the school district, or tho
name and designation of the school,
religious society, or institution Of
which each house, lot, or tract be-
longs, or if such property is held
and used for other public purposes,
he shall state by whom or how it is
held.
The Assessor shall, before the Let
Monday in July, IN 1870, and evory
fifth year thereafter, make Il roturn
to the County Auditor of the ans
cunt, description, and value OF the
real property subjected to be listed
for taxation in his district, which
return shall contain
/. The names of tho several per~
sons, companies OF corporations, IN
whose names the several lots Of
real property shall have been lis
ted.
2. The description Of each lot and
its valuo, as determined by him,
the description designating tho
number of the lot and the part
thereof, and, If only part of lot
is listed, the number OF feet along
the principal streets on which it a.
butts. If the owners name shall bo
unknown, tho word unknown"
shall be entered opposite said lot.
Each District Assessor shall be
entitled to receive for each day ne-
cessarily employed in the perfor-
nance of his duties such compens'
alton as the County Commissioners
shall allow, not exceeding S5, to DO
paid out of the County Treasury.
Each Assessor may, with the ap'
probation of the County Auditor,
appoint an assistant when he dooms
1t necessary, in order to make his
return by tho prescribed time I;
such assistant shall give bond and
take an oath Of Office, and perform