disposed of. sheriff or constable (as the case may be) who Fines, how serves the process, and the court taking cognizance thereof, shall keep a record of the same, and the sheriffs and constables shall pay all fines by them received, by virtue of this act, into the county treasury within forty days after receiving the same, taking the treasurer's receipt therefor, a true copy of which they shall deliver to the commissioners before their next annual meeting, and the justices of the peace and the clerks of the court before whom any fine is recovered, shall make out an accurate list thereof, and forward the clerk to same to the commissioners at their annual meeting commissionin June, and the clerks of the courts of common list of pleas shall, at the same time, make out and forward, in like manner, an accurate list of all licenses by them issued during the last year, with the prices thereof. Sec. 14. Be it further enacted, That if any justice of the peace, clerk of the court of common pleas, sheriff or constable, shall neglect or fail to comply with the requisitions of this act, the person so offending, shall forfeit and pay for every such offense, a sum not exceeding fifty dollars, at the discretion of the court having jurisdiction thereof, to be recovered on suit of the commissioners, for the use of the county. furnish ers with a licenses, etc. Penalty on ing to com persons fail ply with this act. allowed Sec. 15. Be it further enacted, That any person Appeals feeling aggrieved by the commissioners, in fixing the price of licenses or rates of ferriage, may have an appeal to the judges of the court of common pleas, by notifying the commissioners of their intention, the ground of their complaint, the time and place of trial, at least ten days before the time fixed upon, and the judges of the court of common pleas shall, at their next meeting, hear and deter Repealing clause. Commencement. mine in the case, and see that right and justice be done. Sec. 16. And be it further enacted, That all laws and parts of laws, relating to the subject of this act, are hereby repealed. This act shall commence and be in force, from and after the first day of June next. MICHAEL BALDWIN, Speaker of the house of representatives. February 1, 1805. DANIEL SYMMES, Speaker of the senate. Qbjects of taxation to defray county expenses. Township lister to take list of taxable property. CHAPTER IX. An act, regulating county levies. Sec. 1. Be it enacted by the general assembly of the state of Ohio, That all lots and out-lots, in towns, all stud horses, and all other horses, mares, mules, asses and neat cattle, of three years old and upwards, and all houses which shall be valued at one hundred dollars or upwards, within this state, are hereby declared chargeable for defraying the county expenses, in which they may respectively be found. Sec. 2. Be it further enacted, That the listers of the several townships in each county in this state, are required, between the twenty-fifth day of April and the twenty-fifth day of May next, to demand and receive from each person in the town ship, having property chargeable as aforesaid, a written list thereof, signed by the person owning or holding the same, or his, her or their agent; and each lister shall make out two accurate alphabetical lists thereof, in form following: Form thereof. disposed of. One of which lists he shall, on or before the first Monday of June, annually, deliver to the Copies. how township clerk, to remain in his office for the inspection of all who may choose to examine the same, and the other list he shall deliver to the commissioners of the county, on or before the second Monday of June, annually. of property, Sec. 3. Be it further enacted, That it shall be Appraisers the duty of the appraisers of property, in their duty. each and every township, forthwith after the listers have completed their lists of taxable property, to proceed to view and appraise all houses which are of the value of one hundred dollars and upwards, all lots in towns, all out-lots adjoining thereto, and after having ascertained the value thereof, to make out and sign two fair and accurate alphabetical lists, agreeable to the foregoing form, one of which the appraisers shall deliver to the township clerk, on or before the first Monday of June next, to remain in his office for the inspection of all who may choose to examine the same, and the other copy he shall deliver to the commissioners, on or before their next annual meeting on the second Monday of June: Pro- Proviso. vided, That all in and out-lots in town, whether and sold by their numbers. Lots listed improved or unimproved, shall be listed for taxation by their respective numbers, and the appraisers in each township, before they proceed to the appraisement of any town property, shall procure a plat of all towns in their respective districts, by which they shall be guided in the view and appraisement thereof, and in all sales for the payment of taxes, the town lots shall be sold by their numbers. Persons refusing to their property, etc. Sec. 4. Be it further enacted, That if any owner, give lists of occupier or possessor of any of the aforesaid objects of taxation, his, her or their overseer, agent or attorney, shall refuse or neglect to give in a true list thereof to the lister, when by him required, any other person may give in a list of the property, and if no other person does, the lister may take a list thereof, distinctly noting the list taken in either of these ways, and the commissioners shall tax such property fourfold, the one-half to the use of the county, and the other half to the lister or person giving in said property, to be paid by the collector when collected, on order of the commissioners: Provided, That all lists given in agreeable to the provision of this section, shall be on oath or affirmation of the person giving in the same. To be taken by lister and taxed four fold. Proviso. Lists given on oath. Persons un able to give in list when required. Sec 5. Be it further enacted, That if the owner or occupier of any of the aforesaid objects of taxation, his, her or their overseer, agent or attorney, owing to any particular circumstance, not previously concerted or designed by him, her or them, have it not in their power to give in a list when called on at their place of residence, or where such property may be, and such person or persons do forward to the lister a certified list, on oath, of all the property by him, her or them held at the time the lister called for a list, it shall be lawful for the lister to receive and enter the same, and make a note thereof. appraiser, neglect of Sec. 6. Be it further enacted, That if any lister Lister and or appraiser shall fail to take in, appraise and penalty for return, true lists of all the taxable property duty. within their respective townships, as herein before directed, such lister or appraisers shall forfeit and pay, for every such offense, any sum not exceeding two hundred dollars, at the discretion of the commissioners, to be recovered at their suit, in any court having jurisdiction of the same, and by them paid into the county treasury, for the use of the county. ers at annual meeting to levy county tax. Rate of taxation to be served. Sec. 7. Be it further enacted, That the commis- Commissionsioners of each and every county in this state, shall, at their annual meeting on the second Monday of June, levy a county tax, agreeable to the following rate of taxation, viz: On each stud horse, a sum not exceeding the rate he stands at the season; on all other horses, mares, mules and asses, a sum not exceeding thirty cents per head; on all neat cattle, a sum not exceeding ten cents per head, and on all other property made subject to taxation by this act, any sum not exceeding one-half per cent. on the appraised value thereof. ers to make alphabetical Sec. 8. Be it further enacted, That the commis- Commissionsioners shall make out two alphabetical duplicates out two of the tax thus assessed in each township, con- duplicates. formably to the lister's return, one of which they shall deposit with the county treasurer, for the inspection of those who may wish to examine the |