Such corrections shall be entered upon the minutes of the proceedings of such commission, board or officer, and certified to the proper officer who shall correct his records and duplicates in accordance therewith. In case any such corporation, company, partnership or person has paid such tax, assessment or charge into the state treasury by mistake, then, upon the finding of such commission, board or officer that all or any part of such tax, assessment or charge was erroneously charged and paid, and upon such corrections of the records and duplicates having been first made, such commission, board or officer, may issue a refunding order, directed to the auditor of state, for the amount of such tax, assessment or charge so found to have been erroneously charged. Upon receipt of such refunding order the auditor of state shall issue his warrant for the sum thereof and the treasurer of state shall pay the same out of the fund to which the tax, assessment or charge so erroneously charged and so paid by mistake, was credited. The auditor of state and the treasurer of state shall annually, at the time of making their annual report to the governor of the state, file with the governor and with the house of representatives of the general assembly, a detailed statement of all such refunding orders so paid. (106 v. 425.)

Affidavits as to use of money or property in aid of elections; form prescribed by com. mission and made part of return.

SEC. 5522. Every corporation or public utility required, by the provisions of this act, to make returns, statements or reports to the commission shall file therewith, in such form as the commission may prescribe, an affidavit subscribed and sworn to by a person or officer having knowledge of the facts therein set forth, setting forth that such corporation or public utility has not, during, the preceding year, directly or indirectly paid, used or offered, consented or agreed to pay or use, any of its money or property for, or in aid of any political party, committee or organization, or for, or in aid of any candidate for political office or for nomination for any such office, or in any manner used any of its money or property for any political purpose whatever, or for the reimbursement or indemnification of any person or persons for moneys or property so used. Such forms of affidavits as the commission may prescribe shall be attached to or made a part of the return, statement or report required to be made by such corporation or public utility under any provision of this act. (102 v. 224, Sec. 133.)

For a somewhat analogous section, see G. C. 8729.

Compromise.

SEC. 5524. With the advice and consent of the commission, the attorney general may, before or after any action for the recovery of fees, taxes or penalties certified to him, as delinquent, under the provisions of this act, compromise or settle any claim for delinquent taxes, fees or penalties so certified. And all claims compromised or settled as herein provided shall be set forth in the annual report of the tax commission to the general assembly and governor, giving in detail the terms and conditions of such compromise or settlement. (102 v. 224, Sec. 135.)

This compromise must come through the Attorney General's department to the Tax Commission.

It being the duty of the county auditor under section 5579. G. C., to list and value business property, when the business is wholly carried on within one county but in more than one taxing district thereof, and there being a lack of specific machinery for the listing and valuation of such property, the tax commission of Ohio under the provisions of section 5624, G. C.. may provide such machinery. A. G. R. 1916.

Under section 5524, General Code, the attorney general is authorized, with the advice and consent of the tax commission, to compromise or settle any claim for delinquent taxes, fees or penalties. The use of the term "settle" in this statute justifies the construction that the attorney general, in accordance therewith, mav remit or reduce penalties for any good and sufficient reason. The terms and conditions of such settlement must be set out in detail in the annual report of the tax commission to the general assembly and governor. A. G. R. 1913, p. 526.

Decisions by tax commission shall be binding.

SEC. 5623. The tax commission of Ohio shall decide all questions that may arise with reference to the construction of any statute affecting the assessment. levy or collection of taxes. in accordance with the advice and opinion of the attorney general. Such opinion and the rules, regulations orders and instructions of the commission prescribed and issued in conformity therewith shall be binding upon all officers, who shall observe such rules and regulations and obey such orders and instructions unless and until the same are reversed, annulled or modified by a court of competent jurisdiction. (106 v. 265, Sec. 70.)

Uniform rules and regulations shall be prescribed, and be observed.

SEC. 5624. The tax commission of Ohio shall. from time to time. prescribe such general and uniform rules and regulations and issue such orders and instructions, not inconsistent with any provision of law, as it may deem necessary, respecting the manner

of the exercise of the powers and discharge of the duties of any and all officers, relating to the assessment of property and the levy and collection of taxes. It shall cause the rules and regulations prescribed by it to be observed, the orders and instructions issued by it to be obeyed and the forms prescribed by it to be observed and used. (106 v. 265, Sec. 71.) W. L. Secs. 54, 56.

Tax commission shall prescribe and furnish blank forms.

SEC. 5624-1. The tax commission of Ohio shall, from time to time, prescribe for and furnish to all county boards of revision, county auditors and county treasurers, blank forms for all oaths of office, statements, returns, reports, tax lists and duplicates, abstracts, records of proceedings, complaints, notices of appeal, tax bills and receipts, and all other documents, files and records authorized or required by any provisions of law relating to the assessment, levy or collection of taxes, or by any rules, regulations, orders or instructions of the commission, and blank forms of records and papers for all proceedings and official actions authorized or required by the provisions of any law relating to the assessment, levy or collection of taxes or by any rules, regulations, orders or instructions of the commission. County auditors, county treasurers and all other officers and all persons required to list property for taxation shall use true copies of such blank forms. (106 v. 266. Sec. 72. W. L. Sec. 55.)

Enforcement of rules, regulations, orders and instructions.

SEC. 5624-2. For the purpose of enforcing its rules, regulations, orders and instructions and compelling the observance and use of the forms prescribed by it, the tax commission of Ohio may institute, or cause to be instituted any proceedings, either civil or criminal, provided by law as a punishment for the neglect, failure or refusal to obey any lawful requirement or order by the commission, or as a means of preventing the violation or disobedience of such orders or compelling their enforcement. All such provisions of law shall be deemed to apply to the enforcement of the rules, regulations, orders and instructions of the tax commission of Ohio prescribed or issued under the authority of this act. (106 v. 266, Sec. 74. W. L. Sec. 56.)

Conference of assessment officers.

SEC. 5624-3. The tax commission of Ohio may require county auditors, assessors and members of county boards of revision to meet and confer with other county auditors, assessors, members of county boards of revision, or with the commission on any matter relating to the assessment and valuation of property for taxation at such times and places as may be prescribed, from time to time, by the commission. (106 v. 266, Sec. 75. W. L. Sec. 57.)

Compilation, publication and distribution of tax laws.

SEC. 5624-6. The tax commission of Ohio shall compile the laws of the state relating to the assessment of property for taxation and the levy and collection of taxes, with such annotations, instructions and references to the decisions of the courts concerning the same, as it may deem proper. The commission shall cause a sufficient number of copies of the same to be printed and distributed to the several county boards of revision, prosecuting attorneys, county auditors, and county treasurers in the state and to such other officers and persons as the commission may deem proper. The commission shall, from time to time. designate, by order to the supervisor of public printing, the number of copies of the same required by it, and copies shall be printed in the manner provided by law for other public documents and distributed by the commission. (106 v. 268, Sec. 81. W. L. Sec. 66.)

Tax commission entitled to be heard in any court.

SEC 5624-8. For the purpose of protecting the public interests, the tax commission of Ohio is authorized to appear and upon its application, entitled to be heard in any court or tribunal, in any proceeding involving the appraisement. valuation or equalization of property for the purpose of taxation, or the assessment or collection of taxes, and it shall be the duty of the clerk of any court of record, to immediately transmit to the commission, by registered letter, a copy of the petition filed in any such action, and charge the fee therefor in the costs. (106 v. 268, Sec. 83.)

Remedy of improper administration of tax laws.

SEC. 5624-9. The tax commission of Ohio may cause to be instituted proceedings to remedy improper or negligent administration of the taxation laws of the state. (106 v. 268, Sec. 84.)

Remission of taxes and penalties.

SEC. 5624-10. The tax commission of Ohio may remit taxes and penalties thereon, found by it to have been illegally assessed, and such penalties as have accrued or may accrue, in consequence of the negligence or error of an officer required to perform a duty relating to the assessment of property for taxation, or the levy or collection of taxes. It may correct an error in an assessment of property for taxation or in the tax list or duplicate of taxes in a county, but its power under this section shall not extend to taxes levied under the provisions of subdivision 2 of chapter 15 of title 2, part second of the General Code. (106 v. 269, Sec. 90.)

Similar power to remit taxes was conferred upon the auditor of state by G. C. § 258 (R. S. 167) which was repealed in 101 v. 399.

Notice and report of the remission of taxes and penalties.

SEC. 5624-11. No such taxes, assessments or penalties in excess of one hundred dollars, shall, in any case, be remitted until after ten days' notice in writing of the application to have same remitted has been served upon the prosecuting attorney and the county auditor of the county where such taxes or assessments were levied and proof of such service has been filed with the commission. When any taxes or penalties have been remitted as provided in this and the next preceding section, the commission shall make a report thereof to the auditor of state. (106 v. 270, Sec. 91.)

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Election of assessors; assessment districts; qualifications, term, power and duties. SEC. 3349. At the regular election to be held in November, 1915, and biennially thereafter, assessors shall be elected in the manner provided by law for the election of ward. district, city, village and township officers as follows: In municipal corporations divided into wards, one assessor shall be elected in each ward; in villages one assessor shall be elected; in cities not divided into wards, the board of deputy state supervisors of elections or the board of deputy state supervisors and inspectors of elections, as the case may be. shall, acting in conjunction with the county auditor, within ten days after this act shall become effective, divide such cities or such part or parts thereof as may be located in their county, into such number of assessment districts as in the judgment of the county auditor may be necessary in order to provide for the assessment of all the property therein; a division so fixed shall remain in effect for a period of four years, at the expiration of which and quadrennially thereafter a like division shall be made in the same manner and by the same authority. One assessor shall, at the time specified in this section, be elected in each assessment district so created; provided, however, that nothing therein shall be so construed as to require a division of any municipal corporation or part thereof into assessment districts when, in the judgment of the county auditor, such division is not necessary, in which event one assessor shall be elected in the entire municipal corporation or in that part thereof which may be located in one county as the case may be; in townships not having a municipal corporation therein, one assessor shall be elected in such township; in townships composed in part of a municipal corporation, one assessor shall be elected in the territory outside such municipal corporation. An assessor shall be a citizen possessing the qualifications of an elector of such ward, district. city, village or township. Such assessor shall take and hold his office for the term of two years from and after the first day of January following his election. Upon the election and qualification of such assessor, the right of the deputy assessor, theretofore appointed under any provision of law to exercise any powers or perform any duties as such deputy assessor shall cease and determine. and he shall turn over to the person so elected and qualified. all the books. records, papers and furniture of said office. Such elected assessor shall be the successor of said appointed officer, with full power to take up, carry on and complete any and all of the unfinished business thereof, and he shall perform all the duties, exercise all the powers and be subject to all the liabilities and penalties devolved, conferred or imposed by law upon the deputy assessor so appointed. (106 v. 250. Sec. 17.)

Sections 5035, 5119 and 5121, G. C. relating to the election of "assessors of real property" are unrepealed although the office of assessor of real property was abolished, 103 v. 803. When assessors elected under the provisions of section 3349. G. C. (106 O. L., 250), file their bonds after the expiration of the time prescribed therefor by section 3353-1 (106 O. L.,

252), the county auditor, if he has not filled the vacancies thus created by appointment, may accept said bonds and permit said assessors to take the oath of office. A. G. R. 1915, p. 2394. An elector of a municipal corporation located within a township is not an elector of said township as contemplated by the following provision of section 3349, G. C., 106 O. L., 250, viz.: "An assessor shall be a citizen possessing the qualifications of an elector of such ward, district, city, village or township" and may not qualify as an assessor of said township. A. G. R. 1915, p. 2203.

Under provision of section 17 of the so-called Parrett-Whittemore law, being section 3349, G. C., 106 O. L., 250, where a municipal corporation is located in more than one county, each of the several parts of said municipal corporation as located in the several counties respectively, constitutes an assessment district in which an assessor should be elected as provided in said section. A. G. R. 1915, p. 2460.

The election of a resident of a village within a township as township assessor and the election of a resident of the territory of a township outside of such village as village assessor, are void and of no effect, and a certificate of such election may not be compelled to be delivered to the person found by the canvassing officers to be so elected.

A vacancy will occur in such offices on the first day of January, following, to be filled in the manner provided by law.

Candidates for the office of assessor as provided by section 3349, G. C., may have their names printed upon the ballots by filing a proper petition with the deputy state supervisors of elections of the county in which primary elections are authorized to be held sixty days prior to the August primaries, or candidates for such office may be nominated by having their names written upon the ballots the same as in the case of nomination for other offices and the ballots may be so printed as to permit the writing in of the names of candidates for such office. A. G. R. 1915, p. 915.

Appointment of assistant assessors; qualifications and duties.

SEC. 3350. A county auditor, who deems it necessary to enable an assessor to complete his work within the time prescribed, may appoint one or more assistant assessors for such ward, district, city, village or township. The county auditor shall assign to each assistant assessor such portion of the work of the assessor as he thinks proper. An assistant assessor shall possess all the qualifications of an elected assessor and, after giving bond and taking an oath of office as prescribed by law, shall, in the work assigned to him, perform all the duties and be subject to all the liabilities and penalties enjoined upon elected assessors by the provisions of law. Such assistant assessors shall not be subject to the provisions of any civil service law or regulation. (106 v. 251, Sec. 18.)

Bond of assessors and assistants; approval and filing; release of surety; bond of member of board of revision.

SEC. 3351. Each assessor, assistant assessor and member of a county board of revision shall give bond, payable to the state for the faithful performance of his duties. The form of such bonds shall be prescribed by the attorney general and furnished by the tax commission of Ohio, and their execution shall be approved by the prosecuting attorney of the proper county. Each bond when executed shall be submitted, with the oath of office endorsed thereon, to the auditor of the county wherein the principal resides. If the auditor approves the surety thereon, he shall endorse his approval on the bond and file it in his office and there safely keep it. The sureties on such bonds may be released from liability thereon in the manner and subject to the limitations provided by section twelve thousand one hundred and ninety-five to section twelve thousand one hundred and ninety-seven, inclusive, of the General Code. Each such bond, and the principal thereon, personally, shall be liable, in addition to any other liability growing out of the exercise of the powers and duties of his office by the principal, for any damage to any person caused by any neglect, default, fraud or unlawful act of the principal, of which he may be guilty while acting within the scope of his official duties or under color of his official authority. The bond of an assessor shall be in the sum of one thousand dollars, that of an assistant assessor in the sum of five hundred dollars and that of a member of a county board of revision in the sum of two thousand dollars. (106 v. 251, Sec. 19. W. L. Sec. 36.)

Oath of assessor, assistant and member of board of revision.

SEC. 3352. Each assessor, before entering upon the discharge of the duties of his office, shall take and subscribe an oath, faithfully and impartially to assess the property in his district, and otherwise faithfully to perform the duties imposed upon him and impartially to exercise the powers vested in him by law. Each assistant assessor shall, before entering upon the discharge of the duties of his office, take and subscribe an oath, faithfully and impartially to assess the property assigned to him by the county auditor, and otherwise faithfully to perform the duties imposed upon him and impartially to exercise the powers vested in him by law. Each member of a county board of revision shall, before entering upon the discharge of the duties of his office, take and subscribe an oath faithfully and impartially to discharge the duties of his office. (106 v. 251, Sec. 20. W. L. Sec. 39.)

Removal of assessors or assistants; causes.

SEC. 3353. The county auditor may summarily remove any appointed assessor or assistant assessor when, in his judgment, the public interest so requires. He may also remove