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February 18th, 1804.

NATH. MASSIE,

Speaker of the senate.

for state expenses.

CHAPTER XXVI.

An act, levying a state tax.

Sec. 1. Be it enacted by the general assembly of Lands taxed the state of Ohio, That all lands, the property of individuals, within this state, shall be chargeable for the state expenses, to be levied and collected in such manner and proportion as hereinafter directed.

How rated

and classed.

Sec. 2. And be it further enacted, That lands shall be rated and classed in the manner following, that is to say, first, second and third rates, and the rule to be observed in classing of land shall be as follows: When a greater part of a tract shall be superior in quality to second rate land, it shall be denominated first rate; when a greater part of a tract shall be inferior to first rate and superior to third rate, it shall be denominated second rate; and when a greater part of a tract shall be inferior to second rate, it shall be denominated third rate land, taking into view the situation and surface of the earth as well as the quality of the soil. First rate

ation.

Resident to enter

proprietors

their lands

with the

listers of

land shall be taxed at seventy cents, second Rate of taxrate at fifty cents and third rate at twenty-six cents; and it is hereby made the duty of every resident proprietor, owning land chargeable as aforesaid, on the fifteenth day of April, annually, when thereto required by the listers of the respective townships, to give an accurate townships. list of such land, in writing; and such resident proprietor or proprietors shall list all and every tract of land, he, she or they claim within this state, specifying the quality, quantity, range, township, section and county, if known, and whether holden either by patent, deed, entry or other evidence of claim.

Sec. 3. And be it further enacted, That it shall be the duty of the lister of each township, annually, between the fifteenth day of April and the twenty-fifth day of May, to demand of every resident proprietor within their respective townships, a list as aforesaid, and if any person shall refuse to render his list, such lister shall make out a list of such person or persons' land so refusing, according to the best information he may have or can obtain; which land so listed, shall be double taxed, and the person so refusing shall be bound thereby; and if any person shall request any lister to make out his list,

Lister of

each town

ship, his

duty.

Lister to

make out

two alphabetical lists of lands.

How to be disposed of.

Non-residents holding lands in this state, except in the Virginia military tract, to en

ter the same

for taxation with the

clerk of the

such lister shall make out the same as directed by such person, which list such person shall sign.

Sec. 4. And be it further enacted, That each lister shall, after collecting the lists within his township, make out two alphabetical copies therefrom, of all land by him listed, one whereof he shall deliver to the clerk of the commissioners, on or before the first Monday of June, annually; the other copy, together with the original lists, by him collected, shall be returned to the clerk of the court of common pleas by the first Monday of June; which lists, so returned, shall be kept and filed by said clerks, in their respective offices.

Sec. 5. And be it further enacted, That all persons not residing within this state, and holding lands within the same, except lands lying between the Scioto and Little Miami rivers, called the Virginia military lands, shall have the same entered for taxation, either by themselves or their agents in the form aforesaid, with the the land lies. clerks of the court of common pleas in and for the county within which the same shall be situate, on or before the first Monday of June next; and Clerk's duty. it shall be the duty of each clerk of the court of common pleas, to make out two alphabetical lists

court of common

pleas where

of all lands so entered with him; one whereof he shall retain in his own possession, together with the original entry; the other shall be, by him, delivered, with a general alphabetical list of all returns to him made by the several township listers within the county, to the commissioners of the county, by the second Monday in June, annually.

Sec. 6. And be it further enacted, That the clerks of the several courts of common pleas, shall, on or before the first Monday in August, on which day the tax shall become due, annually, make out a general alphabetical list of taxation, according to the form hereunto annexed, in the manner following: First, a list of nonresidents' lands; second, a list of residents' lands; from which general list, they shall make out two duplicates, one to be delivered to the collector, the other to be transmitted to the state auditor both whereof shall be certified by the clerks respectively, under the county seal, to be accurate copies of the general list in his office.

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