Year: 1859

any public purpose, with the lot or tract Of
| land on which such house or institution or
public bnilding is situated, and which are by
this act exempt rom taxGlloR; and he shall
value such houses, buildings, property, lots
and tracts OF land, at their true value in mo-
ney, in the same msnner that he is required
/ to value other real property, designating in
each case the township or town, and number
/ of the school district, or the name OF desig-
nation OF the school, religious society or insti-
tu ion, 10 which each hauSe, lot or tract be-
longs; or Il such property is held and used for
other public purposes, he shall state by whom
or how ii IS held


J. Dtties ci County 4Hditors.


See. 81. The county auditors of each coun.
ty shall, rs soon as prsctibe, after the first
day Of March, One thousand eight hundred
and filty-nine and every sixth year thereaf-
ter, make ont and deliver to the assessor of
each district in his county, an abstract from
the books ofhs office, containing decription
OF each tract and real property situate in such
district, with the name of the owner thereof,
| if known and the number OF acres, or guam
! tity Of land contained therer, as the same
shall appear on his books; and also map Of
each township and town within such district,
with such plat-bookS as may be necessary TO
enable the district assessor to make correct
plat OF each section, survey and tract in his
district.


Sec. 50 Each county auditor shall add to
the value, as returned by the assessor, Of all
personal property, and ofall moneys, credits,
investments in bonds, stocks joint stock com
panies, or otherwise, which the owner or 9TH
er person in behalf Of the owner, whose duty
it is made by this act to list the same, has
refused or neglected to list, or to the value of
which such person shall have refused or neg
lected to swear or affirm, when required to
do so, in obedience to the provisions of this
act, fifty per centum on the value so returned
by the assessor and in all cases when the par
ty, on demand, refuses to swear to any part
of the return. the assessor shall return, IRE
| fused to swear as TO the whole amount"


Sec. SO. If any person required 10 list prop
erty for taxation, shall have been prevented
by sickness or absence, from giving t. the as
SeSSur such statement, such person, or his
agent having charge Of such property, may at
any time before the assessment OF taxes
| thereon by the county auditor make out and
deliver to the county auditor, statement Of
the same AZ required by this act; and the
county auditor shall in such case, make an
entry thereof in the return for the proper
township, and correct the corresponding item
or items in the return made by the assessor,
as the case may require; but no snch state
ment shall be received by the county auditor
from any person who shall have refused or
neglected to make oath to his statement,
when required by the assessor, agreeably to
the provisions of the twenty-tfh section Of
This act, nor from any person, unless he shall
make and file with the county auditor, an aC
fidavt that the person required by this act
to list the Same, was absent from his town
ship, without design to avoid the listing of
his property, or was prevented by sickness
from giving to the assessor the required state
ment, when called on Tor that purpose II
from careful examination of the returns
made by the district assessors, the county
auditor shall discover that any tract of land,
or town lot, or part of either, in his county,
shall have been omitted in the returns of such
assessors, he shall add the same to his list of
real property, with the name of the owner,
and shall torthWit notify the assessor in
whose return such omission occurred thereof
who shall forthwith proceed to ascertain and
return to the county auditor the value OF the
tract or lot, or part thereof; or in case Of the
inability or neglect Of the assessor, the audi-
tor may ascertain the value Of such tract or
part thereof aud add the same to the list Of
real property.


Sec. 81. The county auditor, il he shall
have reason to believe, or be informed that
any person has given to the assessor false
statement of the personal property, moneys
or credits investments in bonds, stocks Joint
stock companies, or otherwise, or that the as
SCISSOR has not returned the full amount re-
qUrcd to be listed in his ward or township,
or has omitted or made an erroneous return
OF any property moneys or credits, nSvest-
ments in bonds, Stocks joint stock companies,
or otherw Sc, which are by law subject to
taxation, shall proceed at any time before the
final settlement with the county treasurer to
correct the return of the assessor and to
4 charge such persons on the duplicate with the
proper amount of taxes; to enable him to do
| which, he is hereby authorized and empow.
cred to issue compulsory process, and require
the attendance of any person or persons
whom he may suppose to have a knowledge
of the articles; or value ofthe personal prop.
erty, moneys or credits, investments in bonds
stocks, joint stock companies or otherwise,
and examine such person or persons, on oath
or affirmation, in relation to such statement
or return; and its Shall be the duty Of the au-
dtor in all such cases, to notify every such
person, before making the entry on the du-
pcate, that he may have an opportunity of
showing that his statement or return of the
assessor was correct; and the county auditor
shall in all such cases, file in his Office state
nent of the facts or evidence upon which he
made such correction; but he shall, in no case
reduce the account returned by the assessor
! without the written assent OF the auditor Of
state, gwen on a statement OF facts submitted
by the county auditor That in all cases in
which any person shall make false state
ment of the amount of property for taxation,
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 ex-
penseS that may be incurred under the pro-
visions OF this act, and the same fees and
costs shall be allowed and paid as is now or
may be allowed by law, Tor similar service,
and if not paid may be collected before any
justice OF the peace Of the proper county, by
suit in the name of the county commission
ers, but in all cases under tn is act where the
statement Shall I've found correct, and no in
tention 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, on the erdc OF tie coun-
ty auditor.


Sec 35 Each county auditor shall, fom
Ilnt 10 Time. correct any errors WI II lie
may discover in the name OF The owner, in
the valuation, description Or quantity OF any
tract OF lot contained in the hist OF real prop
! erty in his county; but in no case shall he
| make any deduction from the valuation oi
any tract or lot Of real propeatI, except such
as shall have been ordered, either by tie state
board or by the county board OF equalization,
in conformity with the provisions oi this act,
or upon the written order OF tho auditor of
state;which written order sha'l only be made
upon statement OF facts submitted 10 The
auditor Of state in writing.


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