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February 18th, 1804.
An act, levying a state tua.
for state ex. penses.
How rated and classed.
Sec. 1. Be it enacted by the general assembly of
individuals, within this state, shall be chargeable
Sec. 2. And be it further enticted, That lands
land shall be taxed at seventy cents, second Rate of tax-
Sec. 3. An be it further enacted, That it Lister of shall be the duty of the lister of each township, ship, his 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,
How to be
such lister shall make out the same as directed
Sec. 4. And be it further enacted, That each
Sec. 5. And be it further enacted, That all persons not residing within this state, and holding lands within the same, except lands lying be
tween the Scioto and Little Miami rivers, called ter the same the Virginia military lands, shall have the same clerk of the 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 Mouday 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
of the courts
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 The «lerks clerks of the several courts of common pleas, of common shall, on or before the first Monday in August, make out 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 he certified by the clerks respectively, under the county seal, to be accurate copies of the general list in his office.
annually, a list of lands. for taxation