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[From the Revised Statutes, 1880.]
LAWS RELATING TO AGRICULTURE.

TITLE VIII-CHAPTER 1.

COUNTY CONNISSIONERS.

BRIDGKS.

SEC 860. The commissioners shall construct and keep in repair all necessary bridges over streams and poblic canals on all state and county roads, free turnpikes, improved roads, and abandoned turnpike and plauk-roads, in common publio use, except only in raob cities and villages as, by law, have the right to demand and recoive part of the bridge fund levied upon property within the same. [69 v. 61, \ 1; 36 v. 51, ý 1.]

Sec. 861. The commissioners shall also construct and keep in repair, approaches or ways to all bridges named in the proceding section, exoept as thereiu excepted, and also, except that when the cost of the construction or repair of the approaches or way to any such bridge doos not exceed fisty dollars, such construction or repair shall be done by the township trustoes. [73 v. 32, 1.]

SEC 862. When it booomos 180ossary for the publio conveniedoe, to briäge any stream of water which on or near the lines of two or more counties, which counties are traversed by, or lie on or near the road or roads on which such bridge is needed, the comunisrionors of such counties interested, may build, or authorize the building of, such bridgo, jointly, to be paid for, with the approaches thereto, in proportion as the commissioners agree; and the expense of keeping such bridge in repair, shall be paid by the counties interested, in the same proportion as the exponee of building such bridge was paid by said conntiee. [73 v. 200, $ 1.]

SEC. 863. Wbero e bridge on any state or county road, or any public building, the property of, or onder the control or supervision of any county, is injured or destroyed, or where any state or county road, or public highway, has been injured or impaired by placing or continuing therein, without lawful authority, any obstruction, or by the changing of the line, filling up or digging out of the bed thereof, or in any manner rendering the same lous convenient or neuful than it had been proviously, by avy person or corporation, each person or corporation shall be subject to an action for damages; and the board of commissioners of the propor county is authorized to sue for and recover

$ 862. If a bridge on or near the line of two counties be built by one of the counties without the concurrence of the other, no right of action for contribution arises in favor of the county expending the money. Lake 0o. v. Ashtabula Co., 24 O. S. 393.

$ 863. Before power was expressly conferred on the commissioners to bring the actions named, it was held that they could not bring an action for the careless or wilful destruction of roads or bridges, Commi's Gallia Co. v. Holcomb, 7 0.1 pt. 232 ; bu t otherwise since the passage of the law embodied in the above ection. Little Miami R. R. Co. v. Green Co., 31 O. S. 338.

of such person or corporation so causing, or having caused, such injary or impairment, such damages as have accrued by reason thereof, or such as are necessary to remove the obstruction or repair the injury, and the money 80 recovered shall, when collected by the proper officer, be paid into the treasury of the proper county, and shall be appropriated by the commissioners thereof to repairing such bridge, building, or ro&d, or removing such obstraction, as the case may be, or to reimburse the county for expenditore in that behalt; the court nay, in case of a recovery, make such order as is deemed necessary to repair the injury or remove tho obstruction complained of; and the statute of limitations shall not ran in fuvor of any person or corporation committing any acts, injuries, or obstructions concerning any such road or public highway. [70 v. 53, 17.]

SEC E64 In rebuilding a bridge destroyed or injured by flood or Are, the commissioners may select a new site for the bridge; but before the change is made, or any contract for that purpone entered into, the commissioners shall give at least twenty days' notice of the time when the question of change will be considered, and on the hearing, all persons intorested may present their views and wishes to the beard, either by petition, remonstrance, or orally. [62 v. 188, \ \ 1, 2.]

SEC. 865. The commissioners may cause any creek or water-coarse to be straightened or cleaned out for the protection of any bridge or road within their control. [72 V. 64, 1.]

SEC. 266. Before the commissioners proceed to straighten or clean out any creok or water-course, there must be filed with the county auditor of such county a potition, signed by one or more tax-payers of the county, setting forth the benefits to be derived from straightening or cleaning out said creek or water-course, the starting point and terminue, with a description of said creek or water coarse, and an estimato of costs to be incurred to complete the work, and the auditor shall, at the next regular or called meeting of the commissionera, notify them of the filing of the petition. [72 v. 64, Ø 2. ]

SEC. 867. The commissioners, upon receiving said petition, shall forthwith appoint a competent engineer, resident of the county, who shail go npon the line of said creek or water-course, and examine the same carefully, and make his report to the county auditor in writing. stating whether he deems the straightening or cleaning out of said creek or water course, will be beneficial for the protection of any bridge, state, or county road, or other road in control of the commissioners, and if so an estimate of the amount of money required to perform the game. [72 v. 64, 03.]

SEC. 868. At the first regular session after receiving the report, if it recommends the straightening or cleaning out of such creek or water conroe, and the commissioners deem the same advisable, they shall advertise the letting of the work at least twenty days, and let the same to the lowest responsible bidder, taking from him a bond in a som fixed by them, payable to the state, with good soreties, for the performance of the work in a proper manner and within a time therein named; but no bid shall be accepted that exceeds the estimated cost in such report; and the commissioners may reject all bids. (72 v. 61, 94.]

Sec. 869. All costs of letting the work, and the expense of the work, and other ex. penses in this behalf, shall be paid ont of the bridge fund of the county, when the work is accepted and approved by the coni toissioners, and they direct the payment. [72 v. 64, Ø 5.]

SEC. 871. The commissioners, for the execution of the objects in the preceding section, or for the purpose of erecting any conrt-house, buildings for county offices, jail, county infirmary, or bridge, or for the purpose of enlarging, repairing, improving, or rebuilding any such building or bridge, or for the relief or rapport of the poor, may borrow such sum or sums of money as they deem necessary, at a rate of interest not to exceed six per cent. por adnum, and issue the bonds of the county to secure the payment of the principal and interest thereof; such interest sball be paid semi-annually, at the county treasury, and the principal shall be paid at such treasury, at such times as the commissioners prescribe, within seven years from the date of such indebtedness; the interest on all bondo issued for any of said purposes, shall become due and payable at the same time, and the first payment of interest on any such bond shall be for such portion of the six months as bas elapsed between the date of its issue and the time specified therein for the first payment of interest thereafter. (66 v. 52, 2; 62 v. 42, 01.]

Sec. 872. The bond so issued shall be signod by the commissioners, or any two of them, and countersigned by the auditor, with or without coupons attached, in sams not less than fifty nor more than one thousand dollars each, payable to bearer at the county treasury, with intorest, as aforesaid, at such times, not exceeding seven years after date, as the commissioners prescribe, and such bonds sbull specify distinctly the object for which they were issued. '[66 v. 52, 3.]

Sec. 873. The commissioners shall, annaally, at their Juno session, levy such amount of taxes as will pay the interest on such indebtedness, and at least one-seventh of the principal; but where such indebtedness is created by the purchase of lands, the erection, repair, alteration, or improvement of a building or buildings for an infirmary,

the property of any city which supports the poor thereof at its own expense exclusively, shall not be taxed for soch purpose. [66 v. 52, $4.]

SEC. 874. If the commissioners refuse or neglect to lovy such tax regularly, as herein provided, the county anditor shall levy said tax upon the taxable property of the county, and place the same apon the tax list; and all the taxes levied and collected under the provisions of this chapter, shall be applied to the specific objects for which they are leviod, and no others.

SEC. 877. Before the county commissioners purchase any lands, or erect any building or bridge, the expense of which exceeds one thousand dollars, they shall publish and circulate bandbills, and publish in one or more newspapers of the county, notice of their intention to make such purchase, erect sach building or bridge, and the location of the same, for at least foor consecutive weeks prior to the time that such purchase, building, or location is made; and thoy shall bear all petitions for, and remonstrances against, such proposed porchase, location, or improvement. [68 v. 103, O 19; 63 v. 32, 0 2.]

Sec. 896. If a person is aggrieved by the decision of the county commissioners in auy case, such person may, witbin fifteen days thereafter, appeal to the next court of common pleas, notifying the commissioners of such appeal at least ten days before the time of trial, wbich notice shall be in writing, and delivered personally to the commis sioners, or left with the auditor of the county, and the court shall, at their next session, hear and determine the game, which decision shall be final. [51 v. 422, 18.]

CHAPTER 4

COUNTY AUDITOR. SEC. 1025. The auditor shall, on applicatiop and presentation of title, with such affidavits as are required by law, or the proper order of a court, transfer any land or town lot, or part thereof, charged with taxes on the tax-list, from the name in which it

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stands, into the name of the owner, when rendered necessary by any conveyance, partition, devise, descent, or otherwise; and if, by reason of the conveyance or otherwise, a part only of any tract or lot, as charged on the tax-list, is to be transferred, the party or parties desiring the transfer, shall make satisfactory proof of the value of such part as compared with the valuation of the whole, as charged on the tax-list, before the transfer is made; and the auditor shall indorse on the deed, or other ovidences of title presented to him, that the proper transfer of the real estate therein described has been made in his office, or that the same is not entered for taxation, and sign his namo thereto. [67 v. 103, $ 13.]

SEC. 1026. If any trapsfor of real estate has been or shall hereafter be fraudulently or improperly obtained, or the just proportion of valuation was not, or shall not be, transferred with the part of any lot or tract transferrod, the auditor may cancel such transfer, and, if necessary, require the assessor of the proper township, ward, or city, to return the proper valuation. [67 v. 103, ø 14.]

SEC. 1034. Tho auditor shall make ont, in a book to be prepared for that purpose, in such manner as the state anditor prescribes, a complete list or schedole of all the taxable property in his county, and the valne thereof as eqaalized, arranged in the form follow. ing: Each separate tract of real property in each township of his county, other than town property, shall be contained in a line or lines opposite the name of the owner or owners, arranged in numerical or alphabetical order; the value of personal property, moneyo, credits, investments in bonds, stocks, joint stock companies, or otherwise, of each porson, company, or corporation, within each township, shall be set down in a column opposite the name of the owner, person, or corporation in whose name the same is listed; the names of persons in each township who are not residents of any municipal corporation, shall be set down in alphabetical order in one list, and the nanies of persons who are rosidents of any municipal corporation, shall be entered in another list in alphabetical order; and in makiug ap the tax-list, he shall add opposite the name of every person returned as the owner of dogs, the number of dogs so owped, in a separate column, and the tax-list and duplicate, and tax receipt, shall show the amount charged and amount collected for dogs; and if it be made to appear to the auditor that any dog has been omitted in the retnrns, he shall add the same. [56 v. 175, Ø 47 ; 74 v. 177, ý 3.]

Sec. 1035. The auditor may, in making out the original tax-list, place each town lot in its vamerical order, and each soparato parcel of land in every township, according to the numerical order of the section. [56 v, 128, ý 19.]

Sec. 1036. The auditor, after receiving from the auditor of state, and from such other officers and authorities as are legally empowered to determine the rates or amounts of taxes to be loviod, for the various purposes authorized by law, statements of the rates and sums to be levied for the current year, shall forth with proceed to determine the sams to be levied upon each tract and lot of real property, adding the taxes of any previons year that have been omitted, and apon the amount of personal property. moneys, and credits, listed in his county, in the name of each person, company, or poration, which shall be assessed equally on all real and personal property subject to such taxes, and set down in one or more columns, in such manner and form as the audi. tor of state prescribes; and in all cases where the whole amount of taxos upon the personal property, monoys, and credits of any person does not amount to ten cents, the auditor shall not enter the same upon the tax-list, if such person bas no other taxable property. (56 v. 175, Ø 48. ]

Sec. 1037. The auditor shall not be required to assess on the taxable property of the county, or of any township, city, village, hamlet, or school district therein, for any

purpose, nor for all purposes added together, any rate of taxation containing or resulting in any fraction other than a decimal fraction, nor in any decimal fraction less than one-tenth of a mill; but if the sum required to be raised for any purpose, or for all parposes, shall result in a fraction losg than one-twentieth of a mill, such fraction shall be dropped, and if more than one-tweutieth or less than one-tenth, the difference between such fraction and one-tenth of a mill sball be added to such fraction. (59 v. 71, 9 6.]

SEC. 1038. The auditor shall, from time to time, correct all errors which be discovers in the tax list and duplicate, either in the name of the person charged with taxes or assessments, the description of lands or other property, or when property exempt trom taxation has been charged with tax, or in the amount of such taxes or assessments; but if the correction is made after the duplicate is delivered to the treasurer, it shall be mado on the margin of said list and duplioate, without changing any name, description, or figure in the duplicate as delivered, or in the original tax-list, which shall always correspond exactly with each other; and when the auditor is satisfied, after having delivered the daplicate to the county treasorer for collection, that any tax or assessment thereon, or any part thereof, has been erroneously charged, he may give the person charged there with a certificate to that effect, to be presented to said treasurer, who shall deduct the amonnt from said tax or assessment; and if at any time the auditor discovers that any erroneous taxes or assessments have been charged and collected in previous years, he shall call the attention of the county commissioners tberoto, at any regular or special session of the board, and if the commissioners find that taxes or assessments have been su erroneously cba ged and collected, they shall order the audi. tor to draw his warrant on the county treasurer, in favor of the person or persong paying the same, for the full amount of taxes or assessments so erroneously charged and collected, and the county treasurer shall pay the same out of any surplus or unex. pended funds in the county treasury; and the auditor shall, at the next semi-annual settlement with the auditor of state, after the refunding of such taxes, deduct from the the amount of taxes due the state at ench settlement, the amount of such taxes that have been paid into the state treasury; but uo taxes or assessments shall be so refunded, except such as have been so erroneously charged and collected in the five years next prior to the discovery thereof by the anditor ; but no assessment shall be so returned, except froin the fund or funds created in whole, or in part, by sach erroneous aseesemont. [70 v. 10, Ø 20; 29 v. 291, 17.]

Src, 1039. The county auditor ehall keep a book of "additions and deductions," in which he sball enter all corrections of the duplicate, made after delivery of the same to the treasurer, wbich either increase or diminish the amount of any tax or assessment, as staied in the duplicate, and besides the marginal corrections provided for in the preceding section, he shall in each case give to the treasurer a certificate of the correction. [71 v. 30, OD 1, 2, 3.]

SEC. 1040. When the auditor is satisfied that any lots or lands on the tax-list or du. plicate have not been charged with either county, township, hamlet, village, city, or school district tax, he shall charge against the same all such omitted tax, as far back as the last appraisement of real estate, apless in the meantime such lands or lots have changed ownership, in which case only the taxes chargeable since the last change of ownership shall be so charged. [73 v. 113, ø 1.]

$ 1038. Under the form of this section, in the act of January 16, 1873, (70 v. 10), neither the county aaditor por county commissioners could correct an error made by putting on the duplicate property exempt rom taxation. State v. Comm'rs Montgomery Co., 31 0. S. 271.

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