as may be collectable) by distress and sale at any time after the date of such certificate, in the same manner he is by [law] authorized to make distress and sale of goods and chattels, after the twentieth day of November, in other cases: and such collector shall make return of such warrant at the same time, and be accountable in the same manner as for other moneys collected by him, and shall have the like fees thereon; and for said warrant the county auditor shall take the collector's receipt at the foot of a correct copy thereof. Duty of state 23. That the auditor of state shall transmit to the several county audiauditor in send- tors, on or before the first day of March annually, a list or statement of all ing lists of land lands which may become subject to taxation within such county, agreeably to to county audi- the returns transmitted to his office from the several land offices. tors annually. 24. That it shall be the duty of every person whose lands or town inDuty of owners lots or out-lots may become subject to taxation before the first day of March in listing lands in any year, and which are not then already entered for taxation, to list the and lots annusame with the assessor between the first day of April, and the twenty-fifth day ally. of May, in the county where such lands lie. Alteration of lists on grand levy, how 25. That where an alteration of any list entered on the grand levy may become necessary by reason of the partition of any tract of land or town lot, any party thereto may have the share of such party transferred to the proper made; transfers list of such party, properly and particularly describing the part so transferred, of property en- and the part of the valuation which shall be transferred in such case, shall be tered on grand in proportion to the interest such party had in the land or town lot before the levy, how made; proviso. partition was made. When a transfer of any land or town in-lot or out-lot, or Duty of county any part or parts thereof, may become necessary by reason of any conveyance by deed, the same may be made, by the seller and purchaser agreeing thereto before the county auditor, and stating the amount of valuation to be transferred when less than the whole; or by either party producing to the county auditor of the proper county a certificate signed by the seller and purchaser, therein particularly describing the tract of land, or town lot, or the part thereof which had been sold and conveyed by the seller to the purchaser; and in case only a part of any tract, as it may stand listed on the grand levy, shall be conveyed, said certificate shall furthermore state what proportion of the valuation shall be transferred with the part conveyed; and when a transfer of any land or town lots as aforesaid, shall become necessary by reason of any sale thereof for taxes, or sales thereof made by any sheriff, or other officer, or devise, descent, or by reason of any decree of a court of chancery, the proper county auditor may make the necessary transfer thereof, upon such evidence as to him shall be satisfactory, to the proper person or persons; and in either of the last mentioned cases, if a part only of the land or town-lots listed shall be transferred, the proportion of the valuation to be transferred therewith shall be ascertained by the assessor, between the first day of April and the twenty-fifth day of May next thereafter; and the county auditor shall make a record of all transfers legally entered in his office, and shall at the same time note the same on the duplicate of the current year, opposite to the charge of the land from which such transfer was inade: Provided always, and it is hereby declared, that no sale or conveyance of any land or town-lot which may stand entered for taxation, shall have any effect on the charging the same with taxes, until the proper transfer shall have been made with the proper county auditor; but the same shall be liable to be charged with taxes and sold and disposed of for the same; and the said taxes shall be collected thereon in the same manner as if no decree, sale or conveyance, had taken place; saving and excepting always, the lands and town-lots sold for taxes in such county, by the county collector, which sales shall be noted and transfers made by the county auditor of such county ex-officio. 26. That the county auditor, in making out the duplicate of the current year, shall be careful to deduct from the list of all persons charged on his books, all lands and town-lots which may have been legally transferred in his office previous to the first day of April preceding, which said lands or town-lots so transferred he shall carefully charge to the person or persons respectively, to whom such transfer was made. Duty of county 27. That it shall be the duty of the county auditor, immediately after the auditor in April first day of April annually, to make out his schedule of all lands and town-lots annually, to therein, properly describing the same, which within his knowledge may have make out sche- become subject to taxation, or which may have been certified to him by the state auditor; he shall also make a schedule of all transfers of part or parts of lands or town-lots made in his office, under the provisions of the last clause of dule of lands the section of this act authorizing transfers to be made. and lots. 28. That it shall be the duty of the assessor annually, between the first Assessor to call day of April and the twenty-fifth day of May, to call upon each and every per- on every person son resident in his county, for a list of all pleasure carriages of a greater value for a list of his than one hundred dollars, horses mules, asses, neat cattle, and stud-horses not property in Alicensed, by him, her or them, owned or possessed on the said first day of April, pril or May and by this act made subject to taxation; said assessor shall also require of annually; dessuch person or persons, or body politic or corporate, that such person or per cription of property to be listsons give in a list of all lands or town in-lots or out-lots which may be subject ed; persons reto taxation and which have not previously been entered on the proper list, and fusing to, or givvalued as hereinbefore required; said assessor shall also take a list of all in-lots ing fraudulent and out-lots, in any town or village, which may have been laid out and recor- lists, how dealt ded agreeable to law, subsequent to taking the former lists in such county, and with. he shall also note the quantity and description of land on which such town is laid out, and estimate what proportion of the value of the tract of land on which said town is laid out ought to be deducted therefrom; said assessor shall also take a list of all buildings subject by this act to taxation, which may have been erected on any town in-lot or out-lot subsequent to the last enlistment, and make a true valuation thereof; said assessor shall also take a list of all houses which have been erected of the value of two hundred dollars and upwards, within his county, subsequent to the last enlistment; and said assessor shall moreover take a list of all houses and buildings which may stand on the grand levy, and which have been destroyed in any manner whatsoever; all of which said lists shall be taken in the manner pointed out by this act, and signed by the person giving said list; and if any person resident as aforesaid, shall refuse to give a list of his or her property when required by such assessor agreeably to this act, or shall fraudulently omit to give in any part of his or her property herein before required to be listed, it shall be the duty of such assessor to take a list of such person's property thus refused or omitted to be listed, from the best information he can obtain, and he shall distinctly note the list so taken in either of those cases; and the said assessor shall notify such person to attend the board of equalization at the seat of justice for such county, and if the person failing or refusing to give a correct list as aforesaid, shall not prove to the satisfaction of such board his innocence in the premises, the said board shall order that the property so fraudulently omitted to be listed, shall be charged with three-fold the proper taxes, to be collected as other taxes are; but if such board be satisfied that such omission was not with a fraudulent intent, they shall order that such property be taxed the same as other property of a like description. 29. That if any resident owner of any of the foregoing objects of taxa- Proceedings in tion, without previous design, have it not in his or her power, to give in a listing resilist of his or her property, as hereinbefore required, when called on by such dent's properassessor, it shall be the duty of such assessor to make a list of such person's ty; lists to be property, from the best information which he can obtain; and he shall in like made out and manner make a list of all lands, or town-lots, owned by persons residing out delivered to of such county; which said lists shall be deemed to be correctly taken, unless county auditor the owner or owners of such property, shall deliver to such assessor, a correct by first June list of his or her property, before the time of taking lists shall have expired; all of which said several lists in the three last sections mentioned, shall be by said assessor entered in a book to be provided by the county auditor for that purpose, and which said lists, with the valuation of the assessor noted thereon, shall be by him delivered to the county auditor of his proper county on or before the first Monday of June annually. annually. 30. That the said assessor shall, before the first Monday of June annu- Land, lots and ally, make a true valuation in money of all lands, town-lots, with the build- buildings, to be ings thereon, and all houses, and also of all pleasure carriages, a list whereof valued by asshall have been taken by him in conformity with the provisions of this act, sessor. hereinbefore established: which valuation shall be made in conformity with the principles pointed out in this act, and which said valuation, shall be noted on the lists hereinbefore required to be returned to the county auditor. 31. That the commissioners, county auditor, and assessor, shall meet at County comthe seat of justice of such county, on the first Monday of June annually, who missioners and shall have power to hear and determine the complaint of any owner of prop- auditor to hold erty listed and valued by such assessor, subsequent to the said preceding first a court of appeal on first Monday of day of April, and shall correct any such list, or valuation, as they shall deem June annually. proper. In what man32. That all taxes necessary for the support of the government of this ner and by state, shall be assessed on the grand levy in an equal and rateable proportion, whom the per in manner following, to wit: the per centum necessary to be charged on the centum to be dollar on said grand levy, for the purpose of defraying the state expenditure, assessed annu- shall be fixed from time to time by law: the county commissioners of each ally, shall be escounty shall at their annual meeting in June, determine the per centum, tablished; proviso as to road necessary to be levied for the purpose of defraying the expenditures of their tax; township respective counties, including any amount which such commissioners may trustees to de- wish to raise, for the purpose of improving the navigation of any river within termine the per such county; they shall at the same time determine the per centum necessary centum to be to be levied for road purposes: Provided, that the commissioners of any county in this state, who may deem a road tax unnecessary, may omit levying such road tax. The trustees of the respective townships, in any county of this state, shall have power to determine what per centum shall be levied on the dollar, of the valuation of their respective townships, for township purposes therein; and the per centum so to be levied by such townships, shall be determined by the trustees thereof annually, between the first day of April and the first day of June; which said per centum shall be certified and signed by such trustees, or a majority of them; which certificate shall be delivered by some one of such trustees to the county auditor of such county, on or before the first Monday of June annually. assessed for township pur poses. manner and form thereof; Duty of county 33. That the county auditor in each county of this state, shall annually, auditor in ma- between the first Monday in June and the first day of August, make out dupliking out dupli- cates of taxes, assessed in such county, in the manner following, to wit: all cates, as to the lands in each township, shall be charged thereon in alphabetical order, and to the value of any tract or parcel of land having one or more houses thereon, three copies of shall be added the valuation of all such house or houses, and such lands shall duplicate to be be liable for the tax assessed on the whole aggregate value of such land and made, one for house or houses, added to the value of such tract of land; next in order, said state auditor, auditor shall charge in alphabetical order all town in and out-lots, with the one for collec- buildings thereon, which are situate within such township; and in the third tor, one for his place, all pleasure carriages, horses, mules, asses, neat cattle, the capital of office; proviso merchants and exchange brokers, in like alphabetical order, and which shall as to the man- be charged in the township where the owners reside; said county auditor shall ner of charging houses erected describe, in a clear and distinct manner, all property charged on his said on school lands. duplicate, and as near the description thereof in the assessor's lists as may be practicable; he shall take from the lists in his office, all lands and townlots, previously entered for taxation, and shall add thereto all lands and townlots, found on the assessor's annual return, and shall moreover add to the valuation of any town-lot, the value of any building erected thereon, subsequent to its first valuation; and shall also add to the value of any tract of land, the value of any house or houses erected thereon subsequent to taking the list, and which are subject to taxation by the provisions of this act; and which shall not be included in any previous duplicate; such auditor shall moreover deduct from any land or town-lot, the valuation of any building on any town-lot, and the value of any dwellinghouse on any tract of land, which may have been destroyed, as returned annually by the assessor; and in making such duplicate the county auditor shall moreover have due regard to all transfers, and all other legal alterations made in his office; on which said duplicate, said county auditor shall charge all taxes levied for state, county, road, or township purposes, together with all arrearages of taxes, interest, and penalties which may accrue under this act; and the amount of state, county, road, and township taxes, shall be charged in separate and distinct columns, ruled for that purpose on such duplicate, and footings shall be thereon made in such manner as to show distinctly the amount of each tax charged on land, including houses on town-lots, and on personal property, together with the amount of valuation of lands and houses; the valuation of town-lots and the buildings thereon, and the value of horses, inules, and asses, the value of neat cattle, the amount of mercantile and exchange broker's capital, and the amount of the value of pleasure carriages, as entered on such duplicate; and also the number of acres of land actually charged on such duplicate, with tax, agreeable to such forms, as shall be provided therefor; and such county auditor shall make three copies of such duplicate, one of which he shall deliver to the collector of his county, after such collector is duly qualified to receive the same; one copy he shall make in a book to be provided by the auditor of state which shall be certified and signed by such county auditor, and which shall be by him forwarded to the auditor of state, on or before the fifteenth day of September, in each year, in such manner as he shall direct, and the other copy he shall carefully preserve in his office: Provided always, that whenever it shall be necessary to charge on any duplicate to be made by such county auditor, any dwellinghouse erected on any of the lands granted by congress for the use of schools, colleges, or for religious purposes, said auditor shall only describe the range, township, section, or quarter-section, on which such dwellinghouse or houses, may be erected, and omit the acres, writing only the value of such house or houses, in the column of value; and in like manner when any dwellinghouse, storehouse, warehouse, shop, office, or livery-stable, shall be erected on any town-lot laid out on any such land, the value only of such buildings shall be included in the column of valuation, and the owner of any such house or houses, building or buildings, shall be personally liable and bound to pay the tax, or the taxes, interest and penalties thereon; but no such house or building, shall be advertised, or sold as land or town-lots are. make an alpha 34. That in making the duplicate as provided by this act, the county County auditor auditor shall number each organized township in regular progression, begin- to number ning at one, as the same shall stand entered on such duplicate, and each townships, and township shall be numbered with the same number in each successive year; bet pointing to and when said county auditor shall have completed the first duplicate to be the number of made as hereinbefore required, such auditor shall make a complete alphabet the township. of all the names entered in such duplicate, and annex to each name respectively, the number of each township in such duplicate, wherein such name may be found charged with tax, and in which alphabet a sufficient space shall be left after each letter to receive other names in any future year, which said alphabet the county auditor shall deliver to the collector with the duplicate, and such collector shall preserve the same and return it to such county auditor, when he makes his general settlement; and the county auditor in each succeeding year, shall correct the same by entering any name found on the current duplicate, and not previously entered on such alphabet, and by erasing any name thereon not found on the current duplicate, and again deliver the same to the collector, and proceed in the same manner each successive year. 35. The collector shall, on or before the first day of April next, after The collector receiving his duplicate from the county auditor, deliver such duplicate to the to deliver old assessor of such county, to enable such assessor to ascertain what lands, duplicate to town-lots, and real estate may then have been entered for taxation; and such the assessor the assessor shall carefully preserve such duplicate, and return the same to the succeeding county auditor, on the first Monday of June next, after having received the year; the assessame from the collector, and the county auditor shall preserve such duplicate the same to sor to deliver in his office; and such collector shall, at all proper times have access thereto, county auditor; free from charge: the assessor shall likewise have the use of the maps, on the assessor to which entries may have been made by the assessor, in taking the lists of such have the use of county, and such assessor shall enter on such maps, all lists of land by him the maps in taken between the first day of April, and the twenty-fifth day of May annu- county audially, and shall preserve and return such maps to the county auditor, on the tor's office. first Monday of June after receiving the same. § 36. That the assessor shall, at the end of each week, in which he shall Assessor to enhave been engaged in performing any duties required of him by this act, enter ter and make an account in writing of the number of days, or parts of days he may have up his account been so employed; and when he shall have completed the duties required of weekly; which him, he shall present such original account, to the commissioners of his weekly accounty, at their next or other stated meeting, and shall then and there testify consolidated, to under oath or affirmation (to be administered by the county auditor,) to the be presented correctness and accuracy of the entries thereon made, and shall answer such and sworn to other questions touching the same as may be put to him by such commis- before county sioners; and if the said commissioners be satisfied that such account be commissioners; correct, they shall allow such assessor the sum of two dollars for each day he the assessor almay have been so employed as aforesaid; but if said commissioners be not lowed two dolsatisfied of the accuracy and justness of such account, they may allow such lars per day; assessor what to them shall seem just and reasonable; and if such assessor appeal allowbe dissatisfied therewith, he may appeal to the next court of common pleas, counts when ed from com-. missioners to court of common pleas. authorize as sessor to appoint deputies in certain cases; deputy assessor's compensation. giving the commissioners notice thereof; and such court shall have power, in a summary way, to hear such account and to allow thereon, what to them shall appear just and equitable; and in either case the county auditor shall draw an order on the county treasurer, in such assessor's favor, for the amount finally allowed to such assessor on his account. Court of com- 37. That whenever the court of common pleas, or associate judges of mon pleas may any county in this state, shall be of opinion that the assessor of such county will be unable to perform all the duties required of such assessor, within the time or times required by this act, such court or associate judges may authorize such assessor to appoint one or more deputies who shall be approved of by such court or associate judges, and such deputy shall take an oath or affirma tion for the faithful discharge of his duty as deputy assessor; and such deputy assessor may do and perform any duty required to be performed by the assessor, (excepting only the making a valuation of property, as is required to be made by this act, and the duties to be performed as a member of the board of equalization, which said duties last mentioned, shall be performed by the principal assessor,) such assessor shall furnish every such deputy with a book, properly prepared for receiving lists and copies of the maps of the lands in such townships as such deputy shall be instructed to take lists in; and such deputy shall in the performance of the duties assigned him, be governed by the provisions of this act; and all acts performed by such deputy shall be deemed and taken as the acts of the principal assessor, and such principal assessor shall be holden and liable therefor, in the same manner as if such act had been done and performed by such principal assessor; and such deputy assessor shall keep an account of the time he shall be engaged in the performance of the duties of deputy assessor, and shall be allowed the same compensation, to be audited and paid in the same manner as is provided for the assessor. Special duty of 38. That the assessor of the county of Athens shall take a list of the the assessor of lands and dwellinghouses (of the value of two hundred dollars and upwards) Athens county; town-lots with the dwellinghouses, store-houses, warehouses, shops, offices, special duty of and livery-stables thereon, situate in townships numbers eight and nine, in range fourteen of the Ohio company's purchase; and the assessor of the county of Butler shall in like manner take lists of the lands, dwellinghouses, town-lots, and the aforesaid buildings thereon, situate in township number five in the first range east of the meridian line drawn from the mouth of the Great Miami river, excepting and excluding buildings, town-lots, and lots of ground occupied exclusively for the accommodation of any seminary of learning in either of said townships: and the respective assessors aforesaid shall make a valuation of such lands, houses, lots, and buildings, in the same manner as other lands, houses, lots, and buildings are required to be valued by this act; and the owner or owners of any lease or leases of any such lands, houses, town-lots, and buildings, shall be personally liable to pay taxes therefor for county purposes, road purposes and township purposes, to be collected in the same manner as taxes levied by this act, on the houses erected on lands granted by congress for the use of schools, colleges and for religious purposes are collected; any thing in this act to the contrary notwithstanding: Provided, that no tax shall be charged on any of the lands, houses, lots, or buildings in this section mentioned, for state purposes; but the same shall remain exempted from such tax agreeably to the respective acts of incorporation of said townships. the assessor of Butler county; general duty of assessors; proviso. Forms. Bond of asses sor. 39. That the following forms shall be pursued by the several officers whose duties are prescribed and regulated in this act, in executing the duties respectively assigned them. Assessor's Bond. Know all men by these presents, that we, A. B. principal, and C. D. and E. F. securities, all of the county of and state of Ohio, are held and firmly bound unto the state of Ohio, in the penål sum of one thousand dollars; for the payment whereof well and truly to be made, we bind ourselves, each of us, our heirs, executors and administrators firmly by these presents; signed with our hands, sealed with our seals, dated at the day of 182 . The condition of the above bond is such, that if the above bound A. B. shall do and perform all the duties required by law to be done and performed |