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ified by his oath or affirmation, of all the personal prop- Statement verin. erty, moneys, credits, investments in bonds, stocks, joint ed by oath of all stock companies or otherwise, in his possession, or under the personal the control of such person at the time notice was given Property, etc. him by the assessor to make out such statement, and which by the provisions of this act, he is required to list for taxation, either as owner or holder tliereof, or as guardian, parent, husband, trustee, executor, administrator, receiver, accounting officer, partner, agent or factor. Provided, That every person shall list as before provided, all his personal property, both exempt as well as unexempt property, and the county auditor shall deduct from the property selected by the owner, the amount exempt from taxation by the provisions of this Act, and levy tax upon the remainder. Sec. 5. That section seven (7) of said Act be amended
To fix valuation
on personal so as to read as follows:
property-valuaSec. 7. Such statement shall truly and distinctly set tion of-what forth:
shall be set forth First-The number of horses and the value thereof.
in the list Second-The number of neat cattle, and the value thereof.
Third The number of mules and asses, and the value thereof.
Fourth--The number of sheep and the value thereof.
Sixth—Every pleasure carriage of whatsoever kind,
personal property which such person is by this act required to list; Provided, That if such person shall exhibit to the assessor the animals or other articles of personal proper Assessors may
determine value ty above enumerated, the value of such property so exhibited may be omitted in such statement, as the assessor shall in such cases determine their value without requiring the oath of the person making such statement as to the value thereof, and such person shall in that case be required only to make oath or affirmation to the value of the remainder of the personal property which he is required to list.
Eighth-Every gold and silver watch, and the value thereof.
Ninth-Every piano forte, and the value thereof.
Tenth—The value of the goods and merchandise which such person is required to list as a merchant.
Eleventh--The value of the materials and manufactured articles which such person is required to list as a manufacturer.
Twelfth--The value of money and credits required to be listed, including all balances of book accounts.
Thirteenth--The value of the moneys invested in bonds, stocks, joint stock companies, or otherwise, which such person is by this Act required to list.
Sec. 6. That section twenty-five (25) of said Act be amended so as to read as follows:
Sec. 25. It shall be the duty of each assessor to asDuties of Abbes certain and set down opposite each tract of land in the
assessment roll furnished them by the county auditor, the value thereof, and when he shall deem it necessary to obtain a more accurate description of any tract or lot in his district, he may require the owner or occupant thereof to furnish the same, with any title papers he may have in his possession; and if such owner or occupant, 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 apon 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 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, or 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 wood and uncultivated land as near as may be.
Sec. 7. That section twenty-seven (27) of said Act be amended so as to read as follows:
Assessor to make
Sec. 27. Each assessor shall, on or before the first Monday in August, one thousand eight hundred and sixty, and every second year thereafter, make out and annual return in deliver to the auditor of his county, a return in tabular tabular form form, contained in a book to be furnished him by such auditor, of the amount, description and value of real property subject to be listed for taxation in his district, which return shall contain:
First-The names of the several persons, companies or corporations in whose names the several tracts of real what to contain property, other than town property, in each township within his district, shall have been listed ; and in appropriate columns opposite each name, a description of each tract, designating the number of acres, the number of section, and the part thereof, and the township or survey listed in such name, and the value of each separate tract as determined by the assessor.
Second–The names of the several persons, companies and corporations in whose names the several lots 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 deterinined by the assessor; and such description shall designate the town and the number of the lot, and the part thereof; and if part of a lot is listed, it shall state the number of feet on the principal street on which it abutts. 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.
Sec. 8. That section twenty-nine (29) of said Act be amended so as to read as follows:
Sec. 29. The county auditors of each county shall, as soon as practicable after the first day of May, one thousand eight hundred and sixty, and every second
Assesgor to mako year thereafter, make out and deliver to the assessor of biennial return each township, incorporated town, ward or city in his county, an assessment roll compiled from the books in his office, containing a description of each tract and 'lot of real property situate within such township, incorporated town, ward or city, with the name of the owner thereof, it known, and the number of acres or quantity of land contained therein, as the same shall appear on his books; and also a map of each township and town with
in such district, with such plat books as may be necessary to enable the assessor to make a correct plat of each section, survey and tract in his district.
Sec. 9. That section thirty-five (35) of said Act be amended so as to read as follows:
Sec. 35. Each county auditor shall make out and transmit to the Auditor of State, before the last day of December annually, a statement of the aggregate value
of the taxable property in his county, and of the total County Auditor
amount of taxes for all purposes assessed thereon for to report annual
year, and he shall make out and transmit by mail to ly to State Audi-the Auditor of State, on or before the first day of Janu
ary in each year, a complete abstract of the duplicate of his county ; he shall also at the same time make out and transmit to the Auditor of State an abstract of the number and value of each of the enumerated articles, the value of merchants’ and manufacturers' stock, and the value of all other personal property, moneys, credits, investments in bonds, stocks, joint stock companies or otherwise, and the value of all other articles of personal property as returned by the township assessors, or as fixed by the county board of equalization; said abstracts shall be made out in such form as the Auditor of State shall prescribe.
SEC. 10. That section thirty-six (36) of said Act be amended so as to read as follows:
Sec. 36. If the county treasurer shall be unable to Failure to collect collect, by distress or otherwise, the taxes which have judgment at law been or hereafter shall be assessed upon the personal
property of any person or corporation, or any executor, administrator, guardian receiver, accounting officer, agent or factor, such treasurer shall apply to the clerk of the district court in his county, at any time after his annual settlement, on the last day of February, with the county auditor, and said clerk shall cause a notice to be served upon such person, corporation, executor, administrator, guardian, receiver, accounting officer, agent or factor, requiring him forth with to show cause why ,he should not pay such taxes; and it he shall fail to show a sutticient cause, said court, at the term to which said notice is returnable, shall enter a rule against him for the payment of such taxes, and the cost of such proceeding, which rule shall have the same force and effect as a judyment at law, and be enforced by attachment or execution, or such process as may be directed by the court.
Sec. 11. That section thirty-eight (38) of said Act be amended so as to read as follows: Sec. 38. Each county auditor shall, on or before the
Statements to first Monday of October, one thousand eight hundred
State Auditor and sixty, and every second year theieafter, make out biennially and transmit to the Auditor of State, an abstract of the real property of each township in his county, which shall set forth:
First-The number of acres, exclusive of town lots, what to set forth returned by the several assessors in his county, with such additions as shall have been made thereto.
Second-The aggregate value of all such real property other than town lots, as returned by the several assessors of his county, inclusive of such additions as shall have been made thereto, under the provisions of this act.
Third—The aggregate value of the real property in each town in his county, as returned by the several assessors, with such additions as shall have been made thereto.
Sec. 12. That section thirty-nine (39) of said Act be amended so as to read as follows: Sec. 39. The Governor, Secretary of State, State
Rules to govern Auditor, State Treasurer and Attorney General shall
boards-biennial constitute and be a State Board of Equalization; said meeting of the board shall meet at the capital of the State on the first State Board Monday of October, in the year one thousand eight hun- who shall consti
tute said board dred and sixty, and every two years thereafter, to equalize the value of real property among the several counties in this State, in the manner hereinafter prescribed :
First—They shall add to the aggregate value of the real property of every county which they shall believe to be valued below its true value in money, such per centum, in each case, as will raise the same to its true value in money.
Second—They shall deduct from the aggregate valuation of the real property of every county which they shall believe to be valued above its true value in money, such per centum, in each case, as will reduce the sum to its true value in money.
Third—If they shall believe that right and justice require the valuation of the real property of any town or towns in any county, or of the real property of such county not in towns, to be raised, or to be reduced, without raising or reducing the other real property of such