Year: 1859

take and subscribe an oath which snail be
administered by the auditor or magistrate,
and certified TO by the officer administering
tho same, and attached TO the return which
he is required to make 10 the county audi
tor, in the following form:


l. L-.--- nssessor for---v-,ownship in the eoun-
" Of -, do solemnly swear, that the value of
all personal property moneys. credit Investments In
bonds stocks, joint stock companies otherwise Of
which statement has been made TO me by the person


quired by this act for the assessment and taxation II all


property in this state according to true value 10 list the
same Is truly returned set forth In such sAtement


t in every case where by law have been required to
ascertain the items and value Of the personal property
mouev credits in bonds stocks Joint stock
companies otherwise, Of person. company, or cor


poraon, have diligently and By the best means in my


power endeavored to ascertain the sauie and that.


verify believe full list with the value thereof ssma


ted by the rules prescribed by said act is set forth in the
ted to demand VI any person Of whom by said act


required to make such demand. statement Of the de-


amount Of moneys credits Investments in bonds stocks


stocks joint stock companies otherwise, which he was


evasion Of any OF the requirements Of said act in re-
laton 70 the listing or valuation OF property moneys


credits Investments in bonds stocks joint stock comPa-
nieH, or otherwise, Of any kind, for taxation.


DISTRICT ASSESSORS.


Sec. "a. The county commissioners of


each county in this state, shall, at their June


session, in the year one thousand eight hund-


red 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 such


city into districts, comprising within each


not less than Que ward, or more than five,


and no township or ward shall be divided


in making such district which district shall


be composed of contiguous territory; and


the commissioners shall give notice by pub


LEGATION in some newspaper in the county,


and if no newspaper is published in the


county, then by public notice set up in each


township and ward, at the usual place of


holding elections, setting forth the bounda-


ries Of districts in cities, and the qualified


electors Of such districts shall, at the Octo-


Der election, in the year eighteen hundred


and sixty-four, and every sixth year there


after, elect some citizen Of such district,


having the qualifications of an elector, as


assessor of real property within such dis


trict; the judges of election shall keep a


separate poll book for the election of said


assessors, and the returns thereof, duly GER
tilted 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 do.


clare the result; and the auditor shall, with


in ten days after opening such returns, give
notice to each Of the persons elected of hi,
: election. And whenever the commissioner,
7 have failed to district their county at theil
June session, in accordance with the provis
ions of this act, it shall be their duty to dis
trict said county at any subsequent meeting
of the board prior to the first Monday o.
, April ensuing.


Sec. 25. Each person elected to the Of
fec of district assessor shall be forthwith
notified by the county auditor of his elec.
ton and each person SO elected shall, with.
in ten days after receiving such notice, file
} with such auditor his bond payable to the
state Of Ohio, with at least one good free


holder surety, to the acceptance of the


county auditor, in the penal sum of two
thousand dollars conditioned that he will
diligently, faithfully and impartially perform
: all and singular the duties enjoincd 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 srd i'm.
r partially perform all the duties enjoiued on
! him by this act; and if any person SO elect
, ed shall fail to give bond, or shall fail tc
take an oath as is required in this section
within the time therein prescribed, tho of
5 fee to which he was elected shall be con
r sidered vacant.


: Sec. 20. If there shall be vacancy fo
the cause aforsaid, or from any other cause
] or if there shall be a failure to elect in am
} district of any county, such vacancy or Of
: flee shall be forthwith filled by the auditor
treasurer and recorder of the county, or an,
two of them, by the appointment of any
, competent and suitable citizen of thei
county who will accept and perform the du
, ties Of such Office, who shall give bond and


take an oath of Office as is required in the
foregoing section.


, Sec. 81. 1t shall be the duty of each
|, district assessor to make out from the map.
, and descriptions furnished him by the coun
, ty auditor, and from such other sources o
, information as shall be in his power, a cor
iSSI anu pSltiuout uescIlpttou OF SaCH bfaC
, and lot of real property in bis district; aud


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 occupier thereof to furnish the
same, with any title papers he may have
in his possession; and il such owner or 90
cupier, upon demand made for the same
shall neglect or refuse to furnish satisfae
tory description of such parcel Of real prop
) erty to such assessor, he may employ a com
, potent surveyor TO make out description
Of the boundaries and location thereof, and
a statement Of the quantity of land therein
and the expense of such survey shall be re
turned by such assessor to the auditor of hi:
county, who shall add the same 10 the Ia,
assessed upon such real property; and i
shall be collected by the treasurer Of tn,
county with such tax, and when collected
! shall be paid on demand to the person t.
whom the same is due; and he shall, in al
cases, from actual view, and from the bes
{ sources Of information within his reach, de
termine as near as practicable the true val
ue Of each separate tract and lot Of rea
property in his district according to tn,
rules prescribed by this act for valuiug rea
property; and he shall note 10 his plat-book