out of an incorporated town, and of persons who are residents of any incorporated town, the columns shall be accurately added up; and in every case where any person whose duty it is to list any personal property, moneys, credits, investments in bonds, stocks, joint stock companies, or otherwise, for taxation, shall have refused to list the same, when called on for that purpose by the assessor, or to take and subscribe an oath or affirmation, in regard to the truth of his statement of personal property, moneys, credits, investments in bonds, stocks, joint stock companies, or otherwise, or any part thereof, when required by the assessor, the assessor shall enter opposite the name of such person, in an appropriate column, the words, "refused to list," or "refused to swear;" and in every case where any person required to list property for taxation, shall have been absent or unable from sickness to list the same, the assessor shall enter opposite the name of such person, in an appropriate column, the word, "absent," or "sick."

Return of state

betical order.

SEC. 29. Each township assessor shall, at the time he is required by this act to make his return of taxable property to ment in alphathe county auditor, also deliver to him all the statements of property, which he shall have received from persons required to list the same, arranged in alphabetical order, and the auditor shall carefully preserve the same in his office for one year.

Return of list of

SEC. 30. Each township assessor shall, annually, at the time of taking a list of personal property, also take a list of real property. all real property situate in his township, that shall have become subject to taxation since the last previous listing of property therein, with the value thereof estimated agreeably to the rules prescribed therefor by the ninth section of this act, and of all new buildings, or other structures of any kind of over one hundred dollars in value, the value of which shall not have been previously added to, or included in the valuation of the land on which such structures have been erected; and shall make return to the county auditor thereof, at the same time he is required by this act to make his return of personal property, in which return he shall set forth the tract or lot of real property on which each of such structures shall have been erected, the kind of structures so erected, and the true value added to such parcel of real property, by the erection thereof; and the additional sum which it is believed the land on which the structure is erected, would sell for at private sale, in consequence thereof, shall be considered the value of such new structure; and in case of the destruction by fire, flood, or otherwise, of any building or structure, of any kind, over one hundred dollars in value, which shall have been erected previous to the last valuation of the land on which the same shall have stood, or the value of which shall have been added to any former valuation of such land, the assessor shall determine, as near as practicable, how much less such land would sell for at private sale in consequence of such destruc

Oath of township assessor.

Fees of assess

ors.

tion, and make return thereof to the county auditor, as in this section provided.

SEC. 31. Each township assessor shall take and subscribe an oath, which shall be certified by the magistrate administering the same, and attached to the return which he is required to make to the county auditor, in the following form:

assessor for

I township, in the county of do solemnly swear, that the value of all personal property, moneys, credits, investments in bonds, stocks, joint stock companies, or otherwise, of which a statement has been made to me by the person required by this act, for the assessment and taxation of all property in this State, according to true value, to list the same, is truly returned, as set forth in such statement; that in every case, where, by law, I 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 person, company, or corporation, I have diligently, and by the best means in my power, endeavored to ascertain the same; and that, as 1 verily believe, a 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 I, knowingly, omitted to demand of any person of whom, by said act, I was required to make such demand, a statement of the description and value of personal property, or of the amount of moneys, credits, investments in bonds, stocks, joint stock companies, or otherwise, which he was required to list, or in any way connived 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, for taxation.

SEC. 32. The township assessors shall be allowed one dollar and fifty cents per day, to be paid out of the county treasury, for the time which they shall be necessarily employed in the performance of their duties, and they shall make out their accounts in detail, giving the date of each day which they shall have been employed, which account they shall verify under oath; and the county auditor shall be competent to administer such oath, and if he should find such account to be correct, shall draw an order on the treasurer for the same; but in no case shall the county auditor give an assessor an order for his compensation until he shall have filed his list of assessments, with the statements returned to him, and the books in which the original assessments were entered, with the auditor, which lists shall be accurately made out and added up.

DISTRICT ASSESSORS-HOW AND WHEN AP

POINTED.

divided into

SEC. 33. The county commissioners of each county in this Counties to be state, shall, at their June session in one thousand eight hun- four districts. dred and fifty-two, and every sixth year thereafter, divide their county into four districts, except the county of Hamilton, which may be divided into any number, not less than six nor more than twelve; and in forming such districts, the said commissioners shall make them as nearly equal in population and extent of territory as may be; and no township or ward shall be divided in forming such districts; and the said commissioners shall immediately give notice, by publication 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 boundaries of such district; and the qualified District assess. electors of such district shall, at the October election, in the ors to be electyear one thousand eight hundred and fifty-two, and every sixth year thereafter, elect some citizen of such district, having the qualifications of an elector, as assessor of real property within such district; the judges of election shall keep a separate poll book for the election of such assessor, 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 probate 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 of his election. to each of the persons elected.

ed.

of district sessors.

88.

SEC. 34. Each person elected to the office of district as- Bond and oath sessor, shall be forthwith notified by the county auditor of his election; and each person so elected shall, within ten days. after receiving such notice, file with such auditor his bond, payable to the State of Ohio, with at least one good freehold 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 enjoined 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 and impartially perform all the duties enjoined on him by this act; and if any person so elected shall fail to give bond, or shall fail to take an oath as is required in this section, within the time therein prescribed, the office to which he was elected shall be considered vacant, and shall be forth- Vacancies prowith filled by the commissioners, who shall be immediately called together for that purpose by the county auditor, by the appointment of some other suitable competent citizen of the county; and the person appointed to such vacancy shall be

vided for.

Vacancies after 10th of April.

Duties of dis

notified by the county auditor, shall give bond, and take an oath [of] office within the time after receiving such notice, and in the manner prescribed in this section.

SEC. 35. If there shall be a vacancy in the office of district assessor in any district of any county, after the tenth day of April in any year, when the assessment of the real property of the state is to be made, such vacancy shall be forthwith filled by the auditor, treasurer, and recorder of the county in which such vacancy shall occur, or any two of them, by the appointment of any competent and suitable citizen of their county, who will accept and perform the duties of such office.

SEC. 36. It shall be the duty of each district assessor to trict assessors. make out from the maps and descriptions furnished him by the county auditor, and from such other sources of information as shall be in his power, a correct and pertinent description of each tract and lot of real property in his district; and 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 if such owner or occupier, upon demand made for the same, shall neglect or refuse to furnish a satisfactory description of such parcel of real property to such assessor, he may employ a competent surveyor to make out a description of the boundaries and location thereof, and a statement of the quantity of land therein, and the expense of such survey shall be returned by such assessor to the auditor of his county, who shall add the same to the tax assessed upon such real property; and it shall be collected by the treasurer of the county with such tax, and when collected, shall be paid on demand to the person to whom the same is due; and he shall, in all cases, from actual view, and from the best sources of information within his reach, determine as near as practicable, the true value of each separate tract and lot of real property in his district, according to the rules prescribed by this act for valuing real property; and he shall note in his plat-book, separately, the value of all houses, mills, and other buildings, which exceed one hundred dollars in value, on any tract of land other than town lots, which shall be carried out as a part of the value of such tract; he shall also enter on his plat book, the number of acres of arable or plow land, the number of acres of meadow and pasture land, and the number of acres of wood and uncultivated land, in each tract, as near as may be.

As to buildings, &c.

SEC. 37. For the purpose of enabling the assessor to determine the value of buildings and other improvements, he is hereby required to enter, with the consent of the owner or occupant thereof, and fully to examine all buildings and structures of whatever kind, which are not by this act expressly exempted from taxation.

ty auditor.

SEC. 38. Each district assessor shall, on or before the first Return to counMonday of September, one thousand eight hundred and fiftythree, and every sixth year thereafter, make out and deliver to the auditor of his county, a return, in tabular form, contained in a book to be furnished him by such auditor, of the amount, description and value of the real property subject to be listed for taxation in his district, which return shall contain: 1st. The names, arranged in alphabetical order, of the sev- Names, and eral persons, companies or corporations, in whose names the lands." several tracts of real property, other than town property, in each township within his district, shall have been listed; and in appropriate columns, opposite each name, the description of each tract, designating the number of acres, the number of the section, and the part thereof, and of the township or survey, listed in such name, and the value of each separate tract, as determined by the assessor.

description of

porations.

2d. The names, arranged in alphabetical order, of the several of persons, compersons, companies or corporations, in whose names the several panies and corlots of real property in each town in his district, shall have been listed; and in the appropriate columns opposite each name, the description of each lot and the value thereof, as determined by the assessor; and such description shall designate the town and number of the lot, and the part thereof; and if part of a lot is listed, it shall state the number of feet along the principal street on which it abuts. If the name of the owner of any tract of land or lot shall be unknown, the word "unknown" shall be entered in the column of names opposite said tract or lot.

ry district.

If such land be situated in the Virginia military district, or Virginia milita is not embraced in any land district, it shall set forth the original survey or surveys, part or parts thereof, contained in each separate tract so listed.

grounds, school

SEC. 39. The district assessor, at the time of making the Burying assessment of real property subject to taxation, shall enter houses, &c. in a separate list, pertinent descriptions of all burying grounds, public school houses, houses used exclusively for public worship, and institutions of purely public charity, and public buildings and property used exclusively for any public purpose, Iwith the lot or tract of land on which such house or institution or public building is situated, and which are by this act exempt from taxation; and he shall value such houses, buildings, property, lots and tracts of land, at their true value in money, in the same manner 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 or designation of the school, religious society or institution, to which each 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.