Year: 1859

session, IN the year one tnOtlNanu elSnt nun
dred and sixty four and every sixth year
thereafter, divide their county into suitable
and convenient districts, not less than the
number of townships in their county; and
any county within the limits of which there
is city, the commissioners shall divide said
city into districts, comprising within each
not less than one ward o. more than five,
and no township or ward shall be divided in
making such district which district shall lie
composed of contiguous territory; and the
commissioners shall give notice by pubcs-
ton in some newspaper in the county, and if
no Newspaper is published in the county, Il Ell
by public notice set up in each tow Hship and
ward, at the usual place Of holding elections,
settiug forth the boundaries Of districts in
cities, and the qualified electors of such dis
tricts SHALL at the October election, in the
year eighteen hundred and .aiXty-iour, and
every sixth year theaeafteT, elect some citi-
zen Of such district, having the qualifications
of an elector, as assessor ofreal property with
IN such district; the Judges of election shall
keep separate poll book for the election of
said assessors, and the returns thereof duly
certified as in other cases, shall be made to
the county auditor, who, with the clerk Of
the court of common pleas and probate Judge
of the county, shall open the same and de-
clare the result and the auditor SHALL within
ten days after opening such returns, give no.
tice to each Of the persons elected OF his eec-
ton. And whenever the commissioners
have failed to district their county at their
June session, in accordance with the provi-
Sions Of this act it shall be their duty to
district SAID county at any subsequent meet
ing OF the board prior 10 the first Monday of
April ensuing. "


Sec. %. Each person elected to the office
of district assessor shall be forthwith notified
by the county auditor Of his election; and
each person so elected shall, within ten days
after receiving such notice, lie with such au-
ditor his bond payable to the state of Ohio
with at least one good freehOlder surety, to
the acce utance Of the county auditor, in the
penal sum of two thousand dollars, condi-
toned that he will diligently, faithfully and
impartially perform all and singular the du-
ties enjoined on him by this act, and he SHALL
moreover, take and subscribe on said bond
an oath that he will according to the best of
his judgment, skill and ability, diligently,
faithfully and impartially perform all the du-
ties enjOned on him by this act; and if any
person so elected shall fail to give bond, or
shall fail to take an oath as is required in this
section, within the time therein prescribed,
the office to which he was elected Shall be
considered vacant.


Sec 26 II there shall be vacancy for
the cause aforesaid or from any other cause,
or if there shall be ALLURE to elect in any
district Of any county, such vacancy or office
shall be forthwith filed by the auditor, treas
urer and recorder Of the county or any two
of them, by the appointment OF any compe-
tent and suitable citizen of their county who
will accept and perform the duties Of such Of.
flee, who shall give bond and take an oath Of
office as is required in the foregoing section


Sec. q. 1t shall be the duty Of each dis
trio assessor to make out from the maps and
descriptions furnished him by the county au-
ditor, and from such other sources OF inOr-
maton as shall be in his power, n correct and
pertinent description Of each tract and lot Of
real property in his district; and when he
shall deem it necessary to obtain an accurate
description Of any separate tract or lot in his
district, he may require the owner or occupi-
er thereof to furnish the same, with any title
papers he may have in his possession; and if
such owner or occupier, upon demand made
for the same, Shall neglect or refuse to furnish
a satisfactory description of such parcel OF
real property to such assessor, he may EN-
plny competent surveyor to make out de-
scription of the boundaries and location
thereof and statement Of the quantity Of
land therein, and the expenses OF such sur
vey shall be returned by such assessor 10 the
auditor of his county who shall add the same
to the tax assessed upon such real property;
and it shall I've collected by the treasurer of
the county with such tax, and when collect
ed, shall be paid on demand to the person to
whom the same is due; and he shall, in all
cases from actual view, and from the best
sources Of Information within his reach, de-
termine as near as practicable the true wlu5
of each separate tract and lot Of real proper
ty in his district, according to the rules pre-
scribed by this act for valuing real property;
and he shall note in his plathook, separately
the value Of all houses, mills, and other build
ings, which exceed one hundred dollars in
value on any tract OF land other than
town lots, which shall be carried out as
part Of the value of such tract; he shall also
enter on his platbook the number of acres of
arabic or pow land the number Of acres OF
meadow and pasture land, ami the number of
acres Of wood and uncultvatcd land in each
tract, as near AS may be.


Sec. 28. For the purpose of enabling the
assessor to determine the value Of building
and other improvements, he is hereby requi-





or occupant thereof and fully to examine all
buildings and structures of whatever kind,
which are not by this act expressly exempt
ell from taxation.


Sec 30 Each district assessor shall, on
or before the first Monday of July, one
thou ami eight hundred and ficy-nne, and
every sixth year thereafter, make out and de-
liver to the auditor of his county, return IN
! fol farm nj in h,nL I,o 4,
nished him by such auditor, of the amount,
description and value Of the real property
subject to be listed for taxation in his dis
trct, 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 pro.
perty, in each township within his district,
shall have been listed and IN appropriate col
umns opposite each name, the description of
each tract, designating the number OF acres,
the number OF the section, and the part
thereof and Of the township OF survey list
cd in such name and the value of each sepa-
rate tract, as determined by the assessor. I'd.
The names Of the several persons companies
or corporations, in whose names the several
lots Of real property in each town in his dis
trict shall have been listed; and in the ap-
Ipropriate columns, opposite each name, the
description OF each lot, and the value thereof,
as determined by the assessor; and such de-
scription shall designate the town and mum
Der of the lot, and the part thereof; and If
part Of a lot is listed, it shall Stale the mum
bar of feet along the principal street on which
1t abuts. Ii the name of the owner of any
tract oil land or lot shall be unknown, the
word unknown" shall be entered in the col
umn OF names OpDoSite said tract or lot If
such land be situated in the Virginia militia
ry district, or is not embraced in any land
district, it shall set forth the original survey