Pay of district assessors, and members of

boards.

act as an assistant, and assign to him such portion of his district or township as he shall think proper; and each assistant, so appointed, shall, within the division of such district or township assigned him, under the direction of the assessor, after giving bond and taking an oath or affirmation as prescribed in this act, perform all the duties enjoined upon, vested in, or imposed upon assessors by the provisions of this act.

SEC. 67. Each district assessor, and each member of the county boards of equalization, shall be entitled to receive for County and state each day necessarily employed in the performance of the duties enjoined on him by this act, such sum as the commissioners of his county shall allow, not exceeding two dollars, to be paid out of the county treasury, on the order of the county auditor; each member of the state board of equalization shall receive for each day he shall attend on the sessions of said board, three dollars, and the like sum for every twenty-five miles he shall necessarily travel in going to and returning from Columbus, to be paid out of the state treasury, on the order of the auditor of state.

Tax for road purposes.

public debt, and

SEC. 68. The county commissioners shall, at their annual meeting in March, determine the amount of tax to be levied for that year for road purposes, and any other officers or authorities authorized by law to assess a tax for road purposes, shall also determine annually the amount thereof, at any of their meetings previous to the first Monday of April in each year, and make return thereof to the county auditor, on or before the tenth day of April; and the auditor of each county shall assess the same upon the duplicate of the property for the current year, any thing in any law to the contrary notwithstanding; and shall also, on or before the tenth day of June next, after the determination of the amount of such tax or taxes by the authorities aforesaid, make out and transmit to the township clerks of his county, lists of such road taxes.

Tax for sounty, SEC. 69. The commissioners of each county shall, at their bridge, public building, poor, March or at their June session,annually,determine on the amount school purposes. to be raised for ordinary county purposes, for bridges, for public buildings, for the support of the poor, for interest and principal on the county debt, and for the support of common schools. The commissioners, however, shall set forth upon the record of their proceedings, specifically, the amount to be raised for each of the above defined purposes; the county auditor shall carefully ascertain the net amount collected for each purpose, under said levy; and it shall not be lawful to use any specific fund for any other purpose than the one for which the same was specially levied.

Bar township,

SEC. 70. The trustees of the several townships in each &c., purposes. county, shall, on or before the fifteenth day of June, annually, determine the amount necessary to be raised in their townships, respectively, for ordinary township purposes, for the payment of legal and just claims against such township, and

for the support of the poor; but the road tax shall be determined at the time, and in the manner prescribed in the preceding section; the levy for said purposes shall be specific, and so entered upon the record of the proceedings of said trustees, and certified to the county auditor, who shall levy the same on the duplicate; and when settlement shall be made with the county treasurer, he shall carefully ascertain the net amount collected for each purpose; and such specific fund shall not be used for any other purpose than the one for which the same was specifically levied.

poration purpo

SEC. 71. All city and town corporations shall annually de- Town and car termine on the amount to be raised for any purpose for which es such city or town corporation shall be authorized to assess a tax, and shall certify the same to the county auditor, on or before the fifteenth day of June, to be by him placed on the duplicate, to be collected by the county treasurer as other taxes are collected; Provided, that nothing herein shall compel any town, whose charter authorizes its taxes to be otherwise collected, to make such return to the county auditor. Every such city or town corporation shall specify upon its record the amount required for each purpose, and such specific funds shall not be used for any other purpose than the one for which the same was specifically levied; Provided, however, that the aggregate amount levied by any city or town corporation, for any year, shall not exceed a tax of five mills on the dollar of the taxable property in such incorporated town or city, unless in such incorporated town there shall be less than one hundred thousand dollars in value of property entered upon the duplicate for taxation, in which case the tax shall not exceed eight mills on the dollar; and provided further, that such limitations shall not extend to special or discriminating local taxes, which city or town corporations are or may be authorized to levy upon any lots, blocks or squares, in such city or town, which special or discriminating local taxes by law required to be otherwise collected, shall not be placed on the duplicate.

for taxes.

and taxes.

SEC. 72. The lien of the State for the taxes levied for all Lien of the State purposes in each year, shall attach to all real property subject to such taxes, on the first day of June, annually, and shall continue until such taxes, with any penalty which shall accrue thereon, shall be paid; and all personal property subject to taxation, shall be liable to be seized and sold for taxes. SEC. 73. The delinquent lists shall not, hereafter, be re- Delinquent lists turned to the office of the Auditor of State, but shall be recorded by the county auditor, immediately after his annual settlement with the county treasurer, an abstract of which, in such form as the Auditor of State shall prescribe, shall be sent to his office with the settlement sheet of the county treasurer; and no taxes returned delinquent, shall be paid into the State treasury, except by the county treasurers, after the fifteenth

te furnish coun

forms, &c.

day of April, eighteen hundred and fifty-two; and in making out the duplicate of each year, all tracts of land and lots returned delinquent or forfeited to the State, shall be again entered on the duplicate, and the taxes on such tract or lot, including the taxes of the current year, shall be charged thereon, with thirty per cent. penalty, on the amount charged on the duplicate of the preceding year.

Auditor of State SEC. 74. The Auditor of State shall, from time to time, ty auditors with prepare and transmit to the several county auditors, all such forms and instructions as he shall deem necessary to carry into effect the provisions of this act; and with the advice of the Attorney General, he shall decide all questions which may arise as to the true construction of this act, or in relation to any tax levied, or proceeding under the same, subject, however, in all cases, to an appeal to the supreme court.

County audit

ors' forms and

instructions to township asses

sors.

Penalty on county auditors

SEC. 75. County auditors shall, before the fifteenth of April, annually, make out the blank forms and instructions for the township assessors, and forward them to the township clerks, as required by the fifteenth section of the act to create the of fice of township assessor, passed March twentieth, one thousand eight hundred and forty-one; and the auditors of counties, and assessors of townships and wards, shall, in all respects, except as hereinbefore provided, be governed by the rules and regulations contained in the several acts prescribing their duties.

SEC. 76. Every county auditor, and every district and and township township assessor, who shall, in any case, refuse or knowingly neglect of duty neglect to perform any duty enjoined on him by this act, or or malfeasance who shall consent to or connive at any evasion of its provi

assessors, for

in office.

Acts repealed.

sions, whereby any proceeding required by this act shall be prevented or hindered, or whereby any property required to be listed for taxation shall be unlawfully exempted, or the valuation thereof be entered on the tax list at less than its true value, shall, for every such neglect, refusal, consent or connivance, forfeit and pay to the State not less than two hundred, nor more than one thousand dollars, at the discretion of the court, to be recovered before any court of record in the State.

SEC. 77. The act for levying taxes on all property in this State, according to its true value, passed March second, one thousand eight hundred and forty-six, the act to amend the same, passed February eighth, one thousand eight hundred and forty-seven, the act to provide for the assessment of personal property, and the valuation of new entries and new structures, passed January twenty-second, one thousand eight hundred and forty-eight, and the act passed February twenty-second, one thousand eight hundred and forty-eight, further to amend the act for levying taxes on all property in this State according to its true value, and an act to tax banks and bank and other stocks, the same as other property is now taxable by the laws of this State, passed March twenty-first, one thousand eight

hundred and fifty-one, and all parts of laws superseded by this act, and inconsistent therewith, are hereby repealed.

SEC. 78. This act shall take effect and be in force from and after its passage.

JAMES C. JOHNSON,

Speaker of the House of Representatives.

WILLIAM MEDILL,

President of the Senate.

April 13, A. D. 1852.

AN ACT

Regulating the sale of Poisons.

SEC. 1. Be it enacted by the General Assembly of the State Apothecaries, of Ohio, That it shall not hereafter be lawful for any apothe- druggists, &c. cary, druggist, or other person in this State, to sell or give away any article belonging to the class of medicines, usually denominated poisons, except in compliance with the restric tions contained in this act.

SEC. 2. That every apothecary, druggist, or other person, Precautions in who shall sell or give away, except upon the prescription of a selling poisons. physician, any article or articles of medicine belonging to the class usually known as poisons, shall be required: Ist. To register in a book kept for that purpose, the name, age, sex and color of the person obtaining such poison. 2d. The quantity sold. 3d. The purpose for which it is required. 4th. The day and date on which it was obtained. 5th. The name and place of abode of the person for whom the article is intended. 6th. To carefully mark the word "poison" upon the label or wrapper of each package. 7th. To neither sell or give away any article of poison to minors of either sex.

SEC. 3. That no apothecary, druggist, or other person, Arsenic. shall be permitted to sell or give away any quantity of arsenic less than one pound, without first mixing either soot or indigo therewith, in the proportion of one ounce of soot or half an ounce of indigo, to the pound of arsenic.

lation of this

SEC. 4. That any person offending against the provisions Penalty for vioof this act, shall be deemed guilty of a misdemeanor, and upon act.

conviction thereof, shall be fined in any sum not less than twenty, nor more than two hundred dollars, at the discretion of any court of competent jurisdiction.

JAMES C. JOHNSON,

Speaker of the House of Representatives.
WILLIAM MEDILL,

President of the Senate.

April 13, 1852.

Section Sixteen school lands may be sold.

How vote of the citizens shall be taken.

Same subject.

AN ACT

To regulate the sale of School lands, and the surrender of permanent leases

thereto.

SECTION 1. Be it enacted by the General Assembly of the State of Ohio, That all those lands granted by the Congress of the United States for school purposes, known as Section Sixteen, together with all such as have been granted in lieu of said Section Sixteen, may be sold, and such sale shall be regulated by, and conducted according to the provisions of this act.

SEC. 2. In case there has been no vote taken for the sale of any such lands, the trustees of any original surveyed township, to which such lands may belong, shall, at least thirty days prior to taking of any such vote, cause not less than eight notices to be posted up in as many of the most public places of such township, notifying the legal voters resident therein, to meet at some convenient place and time therein specified, and then and there cast their ballots, for or against the sale of any such lands belonging to such township.

SEC. 3. The trustees of the township shall preside at the taking of such ballots, and shall appoint two clerks, who shall keep two poll books containing the names of the voters, and the result of the ballot, which poll books shall be signed by the trustees and clerks; and, in case such ballot shall result in favor of a sale, the trustees shall, within ten days after such election, deposit one of said poll books with the auditor of the county, within which such lands (or the greater portion thereof) may be situated, with a copy of the notice given, and the affidavit of one or more of the trustees, stating the manner of giving said notices, the time and place of putting up the same; which