3. All dwelling houses (over the value of two hundred dol-Buildings lars,) erected elsewhere than on in-lots and out-lots in towns or villages, and all dweiling houses, store houses, ware houses, shops, offices and livery stables, erected on any lots or lands granted by Congress for the use of schools, colleges, and for religious purposes, shall be valued at the true value thereof in money, all local advantages of situation considered-upon actual view of the premises. 4. All grist mills, oil mills, saw mills, manufactories of iron, glass, paper, clocks and nails; all distilleries, breweries and Mills, &c. tanneries; all iron, brass and copper founderies, with their improvements; shall be valued at their true value in money, with respect to situation and present income-upon view, and the best means of information. 5. Ail moneys loaned at interest on notes, bonds, single bills rest or mortgages, over and above the amount on which the said Money at inte person pays interest, shall be valued and assessed as so much capital-upon the statement of the person, under oath. 6. All stock or interest in steam boats, shall be valued at the stock in steam true value thereof in money-upon the statement of the owner boats under oath. 7. All pleasure carriages, with two or four wheels, shall be Pleasure carvalued at their true value in money-upon view. riages 3. All horses, mules and asses, shall be valued, without view, at forty dollars each; all neat eattle, at eight dollars each: Pro- Horses and cattle vided, That when an individual has no other taxable property, one cow exempt such person shall be entitled to hold one cow free from taxa- ed tion: Provided also, That the assessor may require any person quire any person to give in his property made taxable by this act, under oath to give his list un or affirmation. Assessor may re der oath Assessor may ad' Sec. 17. The assessor is hereby authorized to administer all oaths which may be necessary in the performance of his duty, minister oaths according to the provisions of this act. the first Monday the same, with Sec. 18. The assessor of each county, before the first Monday Assessor shall in June, annually, shall make out, from the lists taken as before make an abstract provided, an abstract thereof; and sball distribute the same of his lists before under the head of the respective townships wherein the several in June annual articles listed shall be subject to taxation, together with the va- ly, and deliver luation thereof, to wit: All lands, lots and houses, mills, manu- original, to the factories, founderies, distilleries. breweries, tanneries, in the county auditor township where the same may be situated; all other property, under the head of the township where the owner may reside: and if any tract of land lying in the Virginia Military District shall be divided by any township line, such tract shall be placed under the head of that township in which the greater part thereof lies; and such whole tract shall be subject to a township tax, for the use of the township in which it is set down, until the same shall be aparted at or near the township line, when it shall be listed in the respective proper townships; which said abstract the assessor shall deliver to the county au County commis shall form a on first Monday ditor, with the original lists taken by him, on or before the first Sec. 19. The county commissioner, auditor and assessor, shall sioners, auditor, meet at the seat of justice of each county, on the first Monday and assessor, of June, annually; who shall bave power to hear and deterboard of equal mine the complaint of any owner of property listed and valued zation, and meet by the assessor subsequent to the preceding first day of March; of June and shall correct any list or valuation, as they shall dcem proper; and shall have power to equalize the valuation made by the assessor, either by adding to, or deducting from his valua. tion, such sum as to them, or a majority of them, shall appear just and equitable. to be charged on law. Sec. 20. All taxes necessary for the support of governThe per centum ment of this State, shall be assessed on the grand levy of artithe grand levy cles enumerated in this act, in an equal and ratable proportion, for State puspos in manner following, viz: The per centum necessary to be es, to be fixed by charged on the dollar, on said grand levy, for State expenditures, shall be fixed, from time to time, by law: The county For county pur- commissioners of each county shall, at their annual meeting in June, determine the per centum necessary to be levied for the expenses of their respective counties, and also for road purposes, when necessary; limited as hereinafter provided: The township trustees of the respective townships in each county, shall deterpurposes, by the mine the per centum to be levied of the valuation in their reships, not exceed spective townships, for township purposes, and support of the ing one mill on poor in such township; which determination shall be made be poses, by the com missioners. For trustees of town the dollar or taxes, attach fore the first day of June, and shall be certified by the trustees, Sec. 21. The lien of the State for all taxes, for State, counLien of the State ty, school, road or township purposes, shall attach on all real es to real estate estate, on the first day of March, annually: and such lien shall on first day of be perpetual, for the amount of all taxes which heretofore have perpetual accrued, or which may hereafter accrue, with the interest and penalties in each case, until such taxes, interest and penalties shall be fully paid; which lien shall in no wise be affected or destroyed by any sale or transfer of any such real estate. March, and is Restrictions rela tax which may be levied in any one year Sec. 22. The commissioners of any county shall not levy, in tive to amount any one year, a greater amount of county or road tax than is of county or road herein specified, viz: When the aggregate amount of taxable property entered upon the list shall be two millions or more, the tax to be levied for county purposes shall not exceed one and one half mills upon the dollar; and when such amount of valualuation shall be one million five hundred thousand dollars or more, and less than two millions, the tax to be levid for county purposes shall not exceed two mills upon the dollar; ard when such amount of valuation shall be one million, and less than one LEVYING TAXES. million five hundred thousand dollars, such tax shall not exceed two and a half mills upon the dollar; and when such amount of valuation shall be five hundred thousand, and less than one million of dollars, such tax shall not exceed three mills upon the dollar; and when such amount of valuation shall be less than five hundred thousand dollars, such tax shall not exceed five mills upon the dollar: and the road tax shall not exceed one mill upon the dollar, when the aggregate valuation shall be one million five hundred thousand dollars or more; and when it is less than one militon five hundred thousand dollars, the road tax shall not exceed three mills upon the dollar of such valuation. sary for the erec debts, the com ing fifty per cent bound to list pro Sec. 23. Whenever a greater amount of tax shall be neces when a greater sary in any county than the foregoing rates will respectively af- amount is neces ford, for the purpose of erecting public buildings, or paying for tion of buildings such buildings already erected, or for the payment of any debt or payment of already contracted for county purposes, the commissioners may missioners may add to the rate of taxation for such county, not exceeding fifty add not exceed per cent.; which additional tax shall be exclusively appropri ated to the purposes for which it was raised. Sec. 24. Every person, body politic or corporate, shall be Every person bound to list, and shall stand chargeable with tax, on all per-perty owned on sonal property subject to taxation by law, owned or possessed the first day of on the first day of March, annually; and if the county treasurer, shall remain a or other person appointed to collect the taxes, cannot in any one debt against the year collect the tax charged upon said property, the same shall person t paid remain as a debt against such person, body politic or corporate, and, with legal interest thereon, may be collected at any time thereafter, by the said treasurer or other person appointed to collect the taxes, in the same manner that he is authorized by law to collect other taxes in other cases. March, and taxes Sec. 25. The personal property of any deceased person shall Personal properof administrator, be liable, in the hands of any executor or administrator, for any ty in the hands &c. liable for tax tax due on the same by any testator or intestate. into State treasu ry Sec. 26. Any non-resident of the State, or other person, against decedent other Non-residents charged with tax on any land or town lot, situate in any county than the one in which such person may reside, may pay may pay taxes such tax into the [State] treasury, at any time after the auditor of State shall have received the duplicate thereof, from the proper county auditor, to wit: When any such land or town lot shall have been delinquent, and advertised for sale, on the last Monday in December of the current year, payment of the tax, interest and penalty due thereon, shall be made on or before the first Monday of December; and in other cases, payment of the taxes of the current year may be made on or before the last day of December. Sec. 27. That the act, entitled "An act establishing an equitable mode of levying the taxes of this State," passed February Acts repealed third, eighteen hundred and twenty-five; the act, entitled "An act to amend the act, entitled 'An act establishing an equitable mode of levying the taxes of this State,'" passed January se venteenth, eighteen hundred and twenty-six; the act, entitled "An act supplementary to 'An act establishing an equitable mode of levying the taxes of this State, and for other purposes,"" passed January thirty-first, eighteen hundred and twenty seven; the act, entitled "An act to amend an act, entitled 'An act establishing an equitable mode of levy ng the taxes of this State," passed February twelve, eighteen hundred and twenty eight; the act, entitled "An act further to amend 'An act establishing an equitable mode of levying the taxes of this State," passed February seven, eighteen hundred and twentynine; and the act supplementary to the last named act, passed February twenty second, eighteen hundred and thirty; be, and the same are hereby repealed: Provided, That no right vested, act done, obligation or liability incurred under any of the provisions of said acts, shall be in any wise affected or impaired by the repeal thereof; nor shall any thing in this act contained be construed to authorize a revaluation of any land or town lot already valued and listed for taxation. This act to take effect and be in force from and after the first day of March, eighteen hundred and thirty-two. JAMES M. BELL, March 14, 1831. County auditor to be elected biennially be sworn AN ACT prescribing the duties of county auditors. Sec. 1. Be it enacted by the General Assembly of the State of Ohio, That there shall be elected by the qualified electors of each organized county in this State, on the second Tuesday in October, biennially, one county auditor for each county, who shall hold his office for two years from the first day of March next succeeding his election, and until his successor is elected and qualified; and shall keep his office at the seat of justice of his county. Sec. 2. That the county auditor, previous to entering on To give bond and the duties of his office, shall give bond with two or more securities, to the acceptance of the county commissioners of the proper county, in the penal sum of two thousand dollars, payable to the State of Ohio, and conditioned for the faithful discharge of the duties of his office; and shall also take and subscribe an oath or affirmation, to be indorsed on said bond, that dorsed on bond, he will faithfully and impartially discharge the duties of his deposited with office to the best of his skill and ability: which bond, so incounty treasurer dorsed, shall be deposited with the county treasurer, and be by him carefully preserved. Oath to be in and the bond Sec. 3. That suit may be instituted on such bond, against Suit may be instituted on the the county auditor and his securities, in the name of the State of the party in of Obio, and for the use of the State, county, or any party or bond for the use person injured by the misconduct in office of the auditor, or by the omission of any duty required of him by law. jured vacate the office Sec. 4. That if any person elected to the office of county Failure to give auditor, shall not give bond, and take the oath or affirmation, bond, &c., shall as required in the second section of this act, on or before the first day of March next after his election, the office shall be considered vacant. filled by county give bond &c, as Sec. 5. That when a vacancy shall happen in the office of Vacancies to be county auditor, either from death, removal out of the county, commissioners; resignation, failure to give bond, or from any other cause, the and the person county commissioners of the proper county shall appoint some appointed shall suitable person to fill such vacancy; and the person so appoint- aforesaid ed shall give bond, and take and subscribe an oath or affirmation, as required in the second section of this act, and shall hold his office for the remainder of the term for which his predecessor was elected or appointed, and until his successor is elected and qualified. son to officiate the auditor Sec. 6. That when any county auditor, having no deputy, Commissioners shall be unable by reason of sickness, to perform the duties of may appoint per his office, within the time specified by law for their perform- as auditor during ance, or when both the auditor and his deputy shall be so dis- the disability of abled by sickness, the county commissioners of the proper county shall appoint some suitable person to do and perform the duties of county auditor during such disability; and may require of the person so appointed, such bond and security for the faithful discharge of the duties of his appointment, as they shall deem expedient. fice of auditor Sec. 7. That no judge of the supreme court, or of the court who shall not be of common pleas, or clerk of either of said courts, county com- eligible to the of missioner, or county treasurer, shall be eligible to the office of county auditor. their deputies Sec. 8. That the county auditors and their deputies, are Auditors and hereby authorized to administer any oath or affirmation, ren- may administer dered necessary to the performance of any of the duties of their onthe respective offices. clerk to the com Sec. 9. That the county auditor shall, by virtue of his office, Auditor shall be be clerk to the board of county commissioners of his county, missioners, and and shall keep an accurate record of all their corporate pro- keep a record of ceedings, and shall carefully preserve all the documents, books, their proceedings records, maps, and other papers, required to be deposited or kept in his office. &c. &c., to his succes sor in office Sec. 10. That each county auditor, on going out of office, Auditor shall de shall deliver up to his successor in office, all the books, records, liver books, maps maps, documents, papers, and other property in his hands, belonging to the county; and in case of the death of any county auditor, his personal representatives shall, in like manner, deliver up all such books, records, maps, documents, and other property. Sec. 11. That the county auditor shall keep an accurate |