NATH. MASSIE,
Speaker of the senate.

February 18th, 1804.

CHAPTER XXVI.

An act, levying a state tua.

for state ex. penses.

How rated and classed.

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 äs hereinafter
directed.

Sec. 2. And be it further enticted, That lands
shall be rated and classed in the manner follow-
ing, 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 de-
nominated 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

&tion.

proprietors

land shall be taxed at seventy cents, second Rate of tax-
rate 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 Resident
aforesaid, on the fifteenth day of April, annu- ocenter
ally, when thereto required by the listers of with the
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.

each town

.

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,

Lister to
make out
two alpha-
betical lists
of lands.

How to be
disposed of.

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 where-
of he shall deliver to the clerk of the commis-
sioners, on or before the first Monday of June,
annually; the other copy, together with the orig-
inal 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 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

Non-resi-
dents hold
ing lands in
this state,
except in
the Virginia
military
tract, to en-

with the

court or
common
pleas where

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