the examination is completed, and the additions and recapitulations required by law have been made and found to correspond in each of the said books, the clerk shall append to each of said books an affidavit to the following effect: "I, -, clerk of the county -county, do solemnly swear (or affirm) that I have examined and corrected the foregoing book as required by law, and the additions, proofs and recapitulations having been made as required by law, have been examined by me, and are correct and correspond with the two other property books examined by me."

court of

76. As soon as such comparison and examination shall have been completed, the assessor shall make and subscribe the following oath, at the foot of each of the three copies of the personal property book: "I,- assessor of the county of (or assessor of district of the county of, as the case may be,) do swear (or affirm) that in making the foregoing assessment, I have, to the best of my knowledge and ability, pursued the laws prescribing the duties of assessors, and that I believe the entries of the list, the additions, proofs and recapitulations in the foregoing book are correct, and the same are alike, in words and figures to the other two copies of the personal property book made by me for my district in this year, so help me God." And the officer before whom the oath is taken shall annex the following certificate: "Sworn to and subscribed before me, a for the county of, on this - day of,” which certificate shall be subscribed by the officer administering the oath.

77. The assessor shall deliver to the clerk of the county court the land book used by him in making his assessments, together with the statements and corrections made therein, or appended thereto, and said clerk shall make three fair copies of the land book, and when the same are completed he shall, with such assistance as may be necessary, compare each copy thereof with the land book of the preceding year, and when necessary, shall examine the records of his office and such transcripts, abstracts or statements from other officers as may be therein or in the possession of the assessor. He shall point out to the assessor, whose duty it shall be to attend at the office of said clerk when required, such errors, if any, as in his opinion exist of the books, and correct the same; but if the assessor does not concur as to the propriety of such correction, the matter shall be submitted to the prosecuting attorney for the county, and they shall

in

any

conform to his decision.

78. As soon as such comparison and corrections have been made, the clerk shall make and subscribe the following oath at the foot of each of the lands books: "I, - clerk of the county court of do swear (or affirm) that in making out the foregoing land books I have to the best of my knowledge and ability pursued the law prescribing the duties of clerks of the county courts, and that I believe the entries, additions and recapitulations are correct, and like the two other copies of the land book made by me for my coun

ty in the present year;" and the officer before whom the oath is taken shall annex thereto the following certificate: "Sworn and subscribed before me, for the county of

a

on the

day of -;" which certificate shall be subscribed by the officer making it. The assessor shall also make and append to said land book an affidavit that he has performed all the duties required of him by this chapter in relation to the land books, the assessment of real estate and of buildings and improvements thereon.

79. After the land book and book of personal property have been corrected and certified as required by sections seventy-five, seventysix, seventy-seven and seventy-eight of this chapter, the assessor shall on or before the first day of July next ensuing, deliver one copy of the personal property book, together with the list mentioned in the fifty-seventh section of this chapter, to the clerk of the county court of the county, to be by him carefully preserved among the records of his office, free for the inspection of any person, and a copy of the same or any portion thereof may be had at the charge of the person desiring it; and such copy of the personal property book and the land book made out by the clerk of the county court shall also serve for laying the county levy.

80. The assessor shall deliver another copy of the personal property book to the sheriff or collector of the county, on or before the fifteenth day of August, and such copy shall be his guide in the col lection of taxes therein assessed.

81. The remaining copies of each of said books shall be transmitted by the assessor and clerk of the county court respectively, to the auditor, on or before the first day of September, with a certificate affixed thereto, or written thereon, stating that he has delivered duplicates thereof to the sheriff or collector of the county and the time of such delivery. The said copies shall be a guide to the auditor in auditing the accounts of such sheriff or collector, and shall be admitted as evidence in any proceedings against such sheriff or collector, in relation to the taxes entered therein.

82. The assessor and clerk may require of the officer to whom the said copies are delivered or transmitted an acknowledgement in writing of the receipt thereof,

83. The original of the personal property book made out by him shall be retained by the assessor so long as he continues in office and then be delivered to his successor, as provided in the sixth section of this chapter.

PENALTY ON CLERK OR ASSESSOR FOR FAILURE TO PERFORM HIS DUTY.

84. If any clerk or assessor knowingly make a false entry, addition or recapitulation in the personal property book, or in any copy of either, he shall, for every such offense forfeit three hundred dollars.

85. If any clerk or assessor fail to perform any duty required of him by the seventy-fifth, the seventy-sixth, the seventy-seventh or

the seventy-eighth sections of this chapter, he shall forfeit for every such failure not less than fifty nor more than three hundred dollars.

86. If any clerk or assessor fail to perform any duty required of him by law, and there be no other penalty imposed by law for such failure, he shall forfeit for every such failure not less than ten nor more than fifty dollars.

COMPENSATION OF ASSESSORS AND CLERKS.

87. Each assessor shall be entitled to the following fees: For making an entry or assessment of any parcel of land under the tenth section, one dollar for every such parcel, to be paid by the owner; for making an assessment under the twenty-fifth section, one dollar, for which the parties among whom the land is divided sha:1 be jointly and severally liable; and where the assessor's decision is confirmed by the county court, the party complaining shall pay the costs incurred by the application to the said court. The clerk of the county court shall be allowed the following fees: For making an entry transferring lands before charged to any one person unto another, and striking the same from the land books in the name of the grantor in the deed or any former owner, seventy-five cents, which shall be charged to the person to whom the transfer is made, and be a compensation for all land in the assessor's district conveyed or passing to such person, by the same deed, descent or devise, and the ticket made out for such fee shall state that the same is for the transfer and correcting the land books; for entry of a grant according to the twenty-second section, a fee of twenty cents from the grantee, and fifty cents from him to the assessor for assessing the land so granted.

88. The assessors and clerks may make out tickets for their fees and place them in the hands of the sheriffor other officers, to be collected and accounted for in the same manner that the fees of the clerk of a circuit court are collected and accounted for. The assessors and clerks shall be subject to the same penalties as clerks of circuit courts for issuing fee bills wrongfully.

89. (Acts 1883, p. 31.) Every assessor shall be entitled to receive in consideration of his services, to be paid out of the county treasury, as other claims against the county are paid, such reasonable compensation as the county court shall determine, not less than two hundred nor more than three hundred and fifty dollars per anhum, and in addition thereto he shall be allowed a commission of three per centum on the amount of state and state school taxes assessed by him on the personal property of his county or assessment district; which allowance shall be in addition to the fees allowed in section eighty-seven of this chapter, and shall be in full for all services performed under the provisions of this chapter, including the extension of the levies for state, free school, county and district purposes. There may be allowed in Ohio county, to be paid out of the

county treasury to the assessors of such county, such further sums. respectively as to the board of commissioners of said county may seem just; and to each assessor in Kanawha county, such sum, not exceeding eight hundred dollars, as to the county court of said county may seem just; and to each assessor in Marshall county, such sum, not exceeding six hundred dollars, nor less than three hundred dollars, as to the county court of said Marshall county may seem just; Provided, That the whole amount allowed to the assessor of the district in which the greater part of the city of Wheeling is situated, shall not exceed thirteen hundred dollars, and the whole amount allowed to the other assessor in such county shall not exceed six hundred dollars. The clerk of the county court shall be entitled to receive such reasonable compensation for services rendered under this chapter, other than for making out the land books, as the county court may allow, to be paid out of the county treasury. 90. The auditor shall pay out of his contingent fund the several clerks and assessors for all postage and express charges advanced by them in the transmission of their books or correspondence touching the duties of their offices, the accounts for which shall be verified by their affidavits.

91. Unless the clerk and assessor exhibit to the county court the receipts of the proper officers, showing that the copies of the land book and personal property book have been delivered within the time prescribed in this chapter, or show to the satisfaction of the court that any delay which may have occurred was unavoidable, the court may refuse him any compensation, or may reduce his commission or allowance, as to them may seem right and proper.

92. When one assessor begins in any year, and the office becomes vacant before the services to be rendered by him in that year are fully performed, in consequence whereof another is elected or appointed who completes the same, the sum to be paid for the whole service of the assessors in that year shall be apportioned by the county court between the assessor last mentioned and the former, according to the services by them respectively performed. If, however, in consequence of any failure to deliver up books or papers which the former had, the latter has to proceed to take the list of taxable property, and do all that he would have to do in case there had been no previous assessor that year, then he shall receive all the compensation for the said year,

RELIEF AGAINST TAXES ERRONEOUSLY ASSESSED, ETC.

93. After the clerk and assessor shall have verified and delivered the copies of the land book or the book of personal property, no alteration shall be made by them, or either of them, in either, affecting the taxes of that year.

94. (Acts 1882, p. 551.) Any person claiming to be aggrieved by any entry in the land or personal property books of any county or by the assessment of a license tax in any county, may, within one

year after the verification of such book, and within six months after the assessment of such license tax, apply for relief to the county court of the county in which such books are made out, and, as to a license tax of the county in which such tax was assessed. But he shall, before any such application is heard, give reasonable notice to the prosecuting attorney of the county, whose duty it shall be to attend to the interest of the State, county and district in the matter. If it appear on the hearing of such application that the value, quantity, distance and bearing from the court house, or the local description of any tract of land entered in such land book, is by mistake or fraud incorrectly entered therein, or that any tract or lot of land entered therein is, by mistake or fraud, charged with a greater or less amount of taxes and levies than should have been charged thereon, or that any tract or lot of land is entered and charged therein to any person who is not by law chargeable with the taxes thereon, or that the person properly chargeable with the taxes on any tract or lot entered therein is not so charged, or that there is any mistake in the name of the person charged with taxes on any tract or lot of land entered therein, the court shall by an order entered of record correct any and every such error or mistake, and direct its clerk to enter the same properly in the next land book made out by him. If the application be to correct an assessment of a tract of land the value of which was fixed by the assessor under the provisions of either section ten or section twenty-two of this chapter, or to correct an assessment of the value of a building made by the assessor under the provisions of sections twenty-seven or twenty-nine of this chapter, and it shall appear to the court on the hearing of the application that the assessment complained of is either too high or too low, the court shall correct the same and fix and enter of record the true value of such tract, lot or building according to the facts proved, and the clerk of such court shall make the proper correction in the next land book made out by him. If the application be to correct an entry made in the land books of one thousand eight hundred and eighty-one as to the value of any tract or lot as re-assessed in one thousand eight hundred and seventy-five, and not corrected in that year or in the year one thousand eight hundred and seventy-six, and the court be satisfied on the hearing that the value thereof as so re-assessed is too high, the court shall proceed in such manner as to it may seem best, and which, in its opinion, will be least expensive, to ascertain the true value of all the tracts and lots in the vicinity of that complained of, or elsewhere in the magisterial district wherein the tract complained of is, and shall correct the assessment of such and so many of such tracts and lots, including the one complained of, so as to equalize the assessment of the whole thereof, and place each of such tracts and lots at its true value. But the court shall not in any such case so change the value of such tracts and lots as to reduce the aggregate value of the whole of the real estate in such magisterial district as the same