Year: 1859




BY the person required by this act for the as
sessment and taxation ofall property In this
state, according to true value to list the same,
iS truly returned, as set forth in such state.
ment that In every case, where, by law, l
have been required to ascertain the items
and value of the personal property, moneys,
credits, investments in bonds, stocks, joint
stock companies, or otherwise, of any per-
son, company, or corporation, have dill
gently, and by the best means in my power,
endeavored to ascertain the same and that,
as | verify believe, full list, with the value
thereof, estimated by the rules prescribed by
said act, is set forth in the annexed return |;
that in no case, have ! knowingly omitted
to demand of any person Of whom, by said
act, | was required to make such demand, a
statement of the description and value of
personal property, or of the amount Of mon
eys, credits, investments in bonds, stocks,
joint stock companies, or otherwise, which
he was required to list, or in any way con.
nived at any violation or evasion of any of
the requirements of said act, in relation to
the listing or valuation of property, moneys,
credits, investments in bonds, stocks, joint
stock companies, or otherwise, of any kind,
Tor 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 hun.
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, 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 publica.
ton in some newspaper in the county, and
if no newspaper is published in the county,
then by public notice set up in each town
ship and ward, at the usual place of holding
elections, setting forth the boundaries of dis.
tricts in cities, and the qualified electors of
such districts shall, at the October election,
in the year eighteen hundred and sixty. -four,
and every sixth year thereafter, elect some
citizen OF such district, having the qualifca-
tions of an elector. as assessor of real prop
erty within such district the judges Of eec-
ton shall keep q 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 pro-
bate Judge Of the county, shall open the same
and declare the result, and the auditor shall
within ten days after opening such returns,
give notice to each of the persons elected oi
his election. And whenever the commits
sioners have failed to district their county al
their June session, in accordance with the
provisions OF this act, it shall be their duty
to district said county at any subsequent
meeting OF the board prior to the first Mon
day OF April ensuing.


Sec. 25. Each person elected to the Of
fee of district assessor shall be forthwith
notified by the county auditor OF his election
and each person 80 elected shall, within tel
days after receiving such notice, file witt
such auditor his bond payable to the state o
Ohio, with at least one good freeholder sure
ty, to the acceptance OF the county auditor
| in the penal sum of two thousand dollars
conditioned that he will diligently, faithful
and impartially perform all and singular tn
duties enjoined on him by this act, and h
shall, moreover. take and subscribe on sait
bond all oath that he will, according to thu
best of his judgment, skill and ability, dill
gently, faithfully and impartiully perform al
the duties epjoined on him by this act an
if any person SO elected shull fail to Civ
bond, or shall fail to take an oath as is re
uured in this section, within the time there
in prescribed, the Office to which he wa
elected shall be considered vacant.


Sec. 26. If there shall be vacancy 70
the cause aforesaid, or from any other cause
or il there shall be failure to elect in an
district of any county, such vacancy or offic
shall be forthwith filled by the auditor, treas
urer and recorder of the county, or any tw
OF them, by the appointment of any compe
tent and suitable citizen of their county VIII
will accept and perform the duties of sue
office, who shall give bond and take an oat
of office as is required in tae foregoing sec
ton.


Sec. 81. 1t shall be the duty OF each di,
trict assessor to make out from the maps an
descriptions furnished him by the county at
ditor, and from such other sources of infol
nation as shall be in his power, correc
and pertinent description of each tract an


lot OF real property in his district and whe
he shall deem it necessary to obtain an al
curate description Of any separate tract or Il
in his district, he may require the owner {
occuper thereof to furnish the same, viii
any title papers he may have in his posses
sion and if such owner or occupier, upo
demand made for the same, shall neglect c
refuse to furnish satisfactory description {
such parcel of real property to such assesso
he may employ competent surveyor to max
out description of the boundaries and loc,
ton thereof, and statement of the quantil
of land therein, and the expense OF such SUI


vey shall be returned by such assessor to tn
auditor of his county, who shall add the san


10 the tax assessed upon such real property


and it shall be collected by the treasurer
the county with such tax, and when collec


ed, shall be paid on demand to the person
, whom the same is due and he shall, in q
! cases, from actual view, and from the be
} sources of information within his reach, d
} termne as near as practicable the true vail
/. of each separate tract and lot Of real pro
erty in his district, according to the rul
prescribed BY this act for valuing real pro
erty and he shall note in his plat boo
> separately, the value of all houses, mil
, and other buildings, which exceed one hu
! dred dollars in value, on any tract OF lal
; other than town lots, which shall be carri
, out as part Of the value of such tract;
shall also enter on his plat book the numb
: of acres Of arabic or plow land, the numb
of acres of meadow and pasture land, al
! the number of acres Of wood and uncultiva
) cd land In aach fracf aa near Aa NAV .ha.