Year: 1869

\ In October, 1869, and every tenth
year there after, one Assessor OF real
property shall be elected in each
township of the county, who shall,
within ten days after the election,
file bond with the County Auditor
in the sum of 50, 900, and take an oath
of Office.


4 In July, 1870, aud every fifth year
thereafter, the Assessor shall make a
return in tabular form to the Coun-
ty Auditor, of the amount, descrip-
ton and value of the real property
subject to be listed in his district.


Such Assessor holds his Office for
ten years from his election, and he
makes two returns, to the County Au-
ditor within that time. If the Office
becomes vacant from any cause, the
County Auditor, Treasurer and Re-
cOrder may appoint any competent
and suitable citizen of the county
who will accept and perform the du-
ties of such office.


/ The Assessor shall determine the
value of the property in his district
in the following manner: He shall
make out from the maps and descrip-
tions furnished by the County Au-
diLUI, aud f,orn saeh otLe. -so.l-aAs Af
information as shall be in his power,
correct and pertinent description
of each lot; and, If he deems it neees-
sary, he may require the owner or
occupier of any lot to furnish the de-
scription of it,. with any title papers
he may have. He shall then, in all
cases, from actual view, and from the
best sources OF information within
his reach, determine, as near as prae-
ticable, the true value of each lot,
valuing it at its true value IN money,
excluding the value of the crops grow
ing thereon; but the price for which
such real property would sell at auc
ton, or at a forced sale, shall not be
taken as the criterion of such true
value.


When there are buildings and other
impr ovements to be valued, he shall
enter, with the consent of the owner
or oecupier thereof, and fully exam
inc all that are not exempted from
taxation.


At the time of making the assess
ments of real property, the Assessor
shall also enter in a separate list, de-
scriptions of all burying grounds,
public school houses used exclusively
for public worship, and institutions of
purely public charity, and public
buildings and property used exclu-
sively for sny public purpose, with
the lot or tract of land on which such
house, or institution, or public build
ing is situated, and which are exempt
ed from taxtation; he shall value such
house, buildings, property, lots and
tracts of land at their true valGe in
money, in the same manner that he
is required to value other real prop,
erty, designating the township and
number of the school distict, or the
name and designation of the school,
religious society, OF Institution of
which such house, lot or tract belongs
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 first
Monday in July, in 1870, and every
fifth gear thereafter, make return to
the County Auditor of the amount,
description and value of the real prop
erty subject to be listed for taxation
in his district, which return shall
contain


l. The names of the several per-
son, cUmPauirs Ur corporations, iu
whose names the several. lots Of real
property shall have been listed
2. The description of each lot and
its value, as determined by him, the
description designating the number of
the lot and the part thereof, and, if
only a part of lot is listed, the num-
Der of feet along the principal street
on which it abuts If the owners
name shall be unkuo En, the word
unknown" shall be entered opposite
said lot.


Each District Assessor shall be
entitled to received for each day nec-
essarily employed in the perfOrmace
of his duties, such compensation as
the County Commissioners shall al
low, not exceeding 81, to be paid out
of the County Treasury.


Each Assessor may, with the ap-
probation Of the County Auditor, ap-
point an assistant when he deems it
necessary, in order to make his re-
turn by the prescribed time; such as
sistant shall give bond and take an
oath of Office, aud perform all the
duties imposed upon the Assessor.