Year: 1859

nANe feaaoh 70 uelleNe, or 90 iuiofinc0 tnah
any person has given tho assessor . false
statement Of the personal property money
or credits, Investments in bonds, stocks, ioint
stock companies, or otherwise, or that 1ho
assessor has not returned the full amount
required Il, be listed il bis ward or town
ship, OF bas omitted or mnde an erroneous
return Of any property moneys or credits.
investments in bonds, stocks. joint stock
companies, OF otherwise, which are by law
subject 10 taxation, shall proceed At any
time before the fual settlement with the
county treasurer, 10 correct the return of the
assessor and TO charge such persons on the
duplicate with the proper amount Of taxes;


to enable him 10 do which, he Is hereby au-


Lhorized and empowered 10 ISSUE compulsory


process, and require the attendance Of any
person or persons whom he ipay suppose 10


have a knowledge Of the articles, or value
Of tho personal property, moneys or credits,


investments in bondssiocks, joint stock COM


pauies, or otherwise, and examine zuch per-
son or persons on oath or affirmation, in ro-


lation to such statement or return; and il


shall be tho duty Of The auditor iH all such


cases, to notify every such person. before


making the entry on the duplicate, that he
may have an opportunity of showing that his


statement or return Of the assessor was cor


rect; aud the county auditor shall, in all


such cases, fiIc IN his office statement Of


tho facts or evidence npon which be mads


such correction; but he shall, in no ease, re-


duco the amount returned by the assessor,
without the written assent Of the auditor Of


state, given on n statement of facts submit


ted by the county > ditor. That in all cas-


es in which any person shall make a false


statement Of the amount Of property for tax


alton, TO evade 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 aud
paid rs is now or may bo allowed by Law,


for similar services and if not paid may be


collected before any justice Of tho peace Of


the proper county, by suit in the name Of


the county commissioners, but in all casss
under this act where tho statement shall be


found correct, aud no intention to evade the
payment of taxes, the costs and expenses


incurred under this act shall be paid out Of


the county treasury Of the proper county, en-


the order Of the county auditor. aF


Sec. IS. Each county auditor shall, from
time to time, correct Rny 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 prop
erty in his county; but in no case shall he


make any deduction from the valuation OF
, Of any tract or lot Of real properly, except
; such as shall have been ordered, either BY
, the state board or by the county board Of
equalization, in conformity with tho proyis-


ions Of this act, or upon the written order
/, of the auditor Of state; which written order
, shall only DO made upon statement Of
, facts submitted to the auditor Of state in
writing.


Sec. SO, Each county auditor shall cor
: rect the valuation Of any parcel of real pro-


lperty, on which any new structure of over
| one hundred dollars in value may have besR
erected, or on which any structure Of the
like value shall have been destroyed, agree
ably to the return thereof made in accord
f ance with the provisions Of this act by the


assessor, and assess the taxes upon such cor


rected valuation.


Sec. 81. Each county auditor shall make
| out and transmit to the auditor Of state, be-
fore the FIRST day of September annually, a


statement Of the aggregate value of tho tax


able 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 dup
licate Of bis county; he shall also, at the


same time, make out and transmit to the
| auditor of state an abstract Of the number
and value of each Of the enumerated articles,


the value Of merchants and manufacturers
stock, and tho value Of other personal prop
? erty, moneys credits, investments in bonds.


stocks joint stock companies, or otherwise,
and the value of all other articles Of person
al property as returned by the township as
SCISSORS, or IS 6xed by the county board Of
5 equalization; said abstracts shall be made


out in such form as the auditor Of state shall
| prescribe, and shall also make out and trans
f nit to the auditor of state, before the fourth


Monday Of October, one thousand eight
I hundred and fifty-nine, and every sixth year
Q thereafter, complete copy of the grand list
+ Of rea, property of each county as it shall
1 stand upon the duplicate of that year.
Sec sS. If the county treasurer shall
be unable to collect, by distress, or other
n wise, the taxes which have been assessed
: or hereafter shall be assessed upon any
/. person or corporation, or on any exe6a-
! tor, administrator, guardian, receiver, ac-
0 counting officer, agent, or factor, such
r treasurer shall apply to the clerk Of the
Q court Of common pleas in his county, at any


time after his annual settlement with the
1 county auditor, and said clerk shall cause =


a notice to be served upon such person, cor
p poratiou, executor, administrator, guardian,
j, receiver, accounting officer, agent or factor
!. requiring him forthwith TO show cause why
( he should not pay such taxes; and it be


shall fail to show sufficient cause, said court,
!. at the term to which said notice is returna-
BILE, shall enter rule againt him for the
payment Of such taxes, and the cost Of such
q proceeding, which rule shall have the Same
|. force and effect as a judgment at law, aud
be enforced by attsehnent or execution, or