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AN ACT

Taxation for county purposes.

Prescribing the rate of Taxation for county, bridge, road

and township purposes. SECTION 1. Be it enacted by the General Assembly of the State of Ohio, That the county commissioners are hereby an. thorizeri, annnally, at their June session, to levy on each dol. lar of the taxable property of their respective counties as valued and entered on the list of taxable property of such county, tases at tlie rates berein specified, namely :

For all county expenses, other than expenditures for roads, bridges, county buildings, sites therefor, and the purchase of lands for intirinary purposes where the amount of such tax. able property does not exceed three millions of dollars, not to exceed five mills; where the amonut of such tixable progerty exceeds three millions and does not ceed five illions of dollars, not to exceed three and five-tenths mills; where the amount of such taxable property exceeds tive millions, and does not exceed eight millions of dollars, not to exceed two and tive tenths mills; where the amount of such taxable property exceeris eight millions, and does not exceed eleven millions of dollars, uot to exceed one and eight tenulis mills; where the amount of such taxible property exc ells eleven millions of dollars, and does not exceed titteen millions of dollars, not to exceed one mill and file tenths of a mill; where the amount of such taxable property exceeils fifteen millions, and does not exceed twenty-five millions of cullare, one mill and three-tenths of a mill; where the amount of said taxable property exceeds twenty five millions of dollars, and does not exceed seventy millions, one mill and one tintli of a mill; where the amount of said taxable property exceeds seventy millions and does not exceed one hundred millions, seven-tenths of a mill; and where the amount of such tilxitble property exceeds one hundred millions, six-tenths of a mill.

For the purpose of building county buildings, purchasing sites therefor, and lands for infirmary purposes where the amount of such taxable property does not exceed three millions of dollars, four mills and five-tenths; where the amount of such taxable property exceeds three millions and does not exceed five inillions of dollars, three mills and eight tents of a will; where the amount of such taxable property (8ceeils five willious and does not exceed eight millions of dullars, three mills; where the amount of said taxible property exceeds eight millions of dollars and does not exceed even millions of dollars, two mills; where the amount of such taxable property exceeds eleven millions of dollars and does not exceerd titteen millions of dollars, not to escued one will and five-tenths of a mill; where the amount of such taxable property exceeds fifteen millions and does not exceed tifry millions of dollars, not to exceed one mill; where the amount of such taxable property exceeds tifty millious, not to exceed six tenths of a mill. The commissioners of Hamiltou comiy may levy a tax not exceeding three-tenths of one will on the dollar of the taxable property of said county, to aid in the support of the Longview asylum.

COUNTY, ROAD AND BRIDGE TAXES. SEC. 2. That the commissioners of the respective counties For road and in the state are liereby authorized, at a special session in bridge purMay, 1871, and thereafter at the March session of their poses board, ammually, to levy for road and bridge purposes, as follows: In comties where the taxable property exceeds the sum of vighty millions of dollars, not more than three-tenths of a mill; in counties of fifty millions of dollars of taxable properts, and less than eighty millions, not more than seven temelis of one mill; in counties of less than fifty millions of dollars of taxable property, and more than twenty willions, Dot more than one mill and one tenth of a mill; in counties where the taxable property is less than twenty millions of taxible property, and over ten millions, not more than one and five tenils wills; in counties where the tisable property is less than ten millions of dollars, not more than two and five tonths mills; int counties where the taxable property is less than five millions of dollars, not more than three and five tenthis mills; and the anditor of the county shall place the sale on the tax duplicate of the current year, to be inchudel in and collected in the December installment of taxes, (xcept as otherwise provided by law. The county commis- Bridge fund sioners shall set apart snchi portion of the road tax boy them levindl, as they may deem proper, to be applied to the building or repairing of bridges in their respective counties, which portion so ser apirt shall be called a bridge tuund, and shall be entered on the duplicate of taxes for the county by the anditor of the county in a separate column from the other levies for road purposes, am shall be collected in morey, and expendel, except as may be otherwise provided by any local law herettore evacte, under the direction of the commis. sinners of the county in the building or repairing of bridges and culverts, or both, in their respective counties; Provider, that in case an important bridge or bridges, belonging to or maintained by any county, shall be destroyed by any casWaliy, in the restoratiou thereof may be necessary for public accommilation, the cominissioners of such county mas levy a special tax for that purpose, not exceeding one half inill on the collar of the taxable property of such county, the procevils of which tax shall be applied solely to the restoration of such briilge or bridges; proviiled further, that nothing herein contained shall affect the right of city councils to recive and expend the proportion of the levy herein, as author. ized by the six hundred and forty-first section of the municipal coile.

SEC. 3. The comty commissioners of any such county Limitation shall not lery any tax or appropriate any money for the pur- of taxation. pose of building public county buildings, purchasing sites therefor, or for larids for intirmary purposes, or for building any bridge except in case of casualty, as provided for in sec

Submission to vote of electors.

tion two (2), the expense of which shall exceed ten thousand dollars, without first submitting to the qualified voters of said county the question as to the policy of building any public county building or buildings, or for purchasing sites therefor, or for the purchase of lands for infirmary purposes by general tax, which said submission shall be made at the annual fall election in October, A. D. 1871, or any annual fall election thereafter; each proposition shall be separately submitted, and printed tickets shall be provided by the said county commissioners, on which shall be printed, for - tix, yes; which blank shall be filled with a proper designation of the proposeil improvement, as the notice may require; and said commissioners shall cause the same notice for such vote to be given as is required in the election for state and county officers. It shall be the duty of the judges of election in the several townships and wards in any county in which such question may be submitted as aforesaid, on the day of the annual fall election, A. D. 1871, or at any fall election thereafter, to open a poll for taking said vote, and to receive and count the ballots cast, and within three days thereafter to return to the auditor of the county a full and correct abstract of said votes; and the said judges of election shall in all respects be governed by the laws regulating general electious, and shall be entitled to the same compensation for returning said poll books, which shall be paid out of the county treasury on the order of the auditor; and the poll books so returned shall, within five days from the day of holding such election, be opened and the votes counted by the commissioners and auditor of the county; a correct statement of the result of which votes shall be kept by said auditor on file in his office for public inspection. If the majority of the votes so cast shall be against the policy of such improvements, the commissioners sball not assess any tax for that purpose, but the commissioners may, on the petition of not less than one hundred tax-payers of said county, again submit the same ques. tion at any regular annual fall election, under the same rules and regulations as before provided; if at any such election a majority shall be found in favor of the improvements as aforesaid, then the commissioners shall be authorized to proceed to levy the tax as provided for in this section, and for the purpose of said improvement; provided, that this section shall not apply to the construction of any public buildings or bridges commenced or contracted for prior to the passage of this act, or for which the commissioners have, in good faith, purchased the ground, or acquired materials for the saine, and are now proceeding, during the present season, with all convenient dispatch, to construct.

ADDITIONAL POOR TAX. SEC. 4. That the county commissioners are hereby authorized, in case the ordinary revenue of the county shall prove insufficient for the support of the poor, to levy and collect a poor tax, not exceeding six tenths of one mill on the dollar of the valuation of the property in such county taxable for

Additional poor tax.

state and county purposes, to be entered on the grand list and collected as other taxes.

TOWNSHIP TAXES.

SEC. 5. There shall be levied annually for township pur

For township poses, including the relief of the poor, but not including the

purposos. support of common schools, or the payment of the interest and principal of the debts of the township, such rates of taxes as the trustees of the respective townships may certify to the county anditors to be necessary, not exceeding sever tenths of one mill on each dollar of the taxable valuation of the property of the townsbip which does not exceed two hundred thousand dollars, and one-fourth of one mill of such taxable valnation exceeding two hundred thousand dollars; provided, that in counties where there are no county infirmaries, a further township tax not exceeding two-fifths of a mill on each dollar of the taxable property of the township may be levied for the relief of the poor, to be applied solely to that purpose.

ADDITIONAL POOR TAX.
SEC. 6. The trustees of any township which has incurred, or

Poor tax. may hereafter incur liabilities for the relief of the poor, be yond the amount raised by the levy now authorized, shall have power to make an additional levy for the purpose of discharging such liabilities, not exceeding six-tenths of one mill on the dollar of the taxalle property of such township.

ADDITIONAL TOWNSHIP ROAD TAX LIMITED.
SEC. 7. That if the trustees of any township shall deem

Limitation an additional road tax necessary, they shall determine the of road tax. per centum to be levied on the taxable property of their respective townships, not exceeding one mill on the dollar, and shall certify the saine to the county auditor in writing on or before the first Monday in June in each year, and the audi. tor of the county shall assess the same on the taxable property in the township, and the same shall be collected in the December installment and paid out as other taxes, except as is provided specially by law.

SEC. 8. The county commissioners of any county, and the Levy for extownship trustees of any township, in wbich there may be a isting indebt existing prior to the passage of this act, are hereby debtedness. authorized, in addition to the levies authorized by this act, to levy such sumns annually as will be necessary to pay the interest on such debts, and to provide a sinking fund for the payment of said debts as they shall become due; provided, that the authorities aforesaid may apply any surplus of moners remaining from said county or township funds levied for general purposes aforesaid, to the payment of said debts. Sec. 9. It shall be uplawful for the constituted authorities

Excess for of any county, township, city, village, town, district or other bidden. authority, charged by the laws of this state with the power or authority to levy taxes, where the rates of such levy have. been prescribed by laws enacted prior to the first of March, 1871, and consequently not adjusted upon the present grand

Acts re pealed.

duplicate of taxable property as established by the appraisements and equalization of 1870 and 1871, to assess, levy or collect any greater amount of rate than may be so author. ized, after deducting and abating from such rate one-fourth of such respective rate.

Sec. 10. That the act entitled “An act prescribing the rate
of taxation for county purposes, and to repeal acts therein
mentioned," passed May 4, 1809; the (20) XVII section of
the act entitled "An act relating to roads and highways."
passed March 9, 1868, (S. & S., page 662); tbe (34) XXXIV
section of "An act entitled an act for the relief of the poor,"
passed February 23, and took effect May 1, 1865, (S. & S.,
page 525); the act entitled "An act to amend the filth sec.
tion of “An act prescribi' g the rates of taxation for state,
county and township, and other purposes and its amend.
ments," as passed and took effect March 30, 1864, (S. & S.,
page 775); the act entitled “An act to authorize township
trustees to make an additional levy for poor purposes in cer.
tain cases," passed May 4, 1869, (O. L., vol. 66, page 97); the
first section (35) of an act entitled "An act to amend sections
eighteen and twenty one of the act relating to roads and
highways,” passed March 9, 1868, passed and took effect
April 8, 1868, (S. & S., page 670); the first section of an act
entitled “au act to amend section of an act entitled an act to
make it the duty of county auditors to levy extra taxes for
road purposes in certain cases, passed May 1, 1954," passed
April 5, 1866 (S. & S., page 688), be and the same are hereby
repealed.
SEC. 11. This act shall take effect from its passage.

J. R. COCKERILL,
Speaker pro tem. of the House of Representatives.

J. C. LEE,

President of the Senate. Passed May 1, 1871.

AN ACT

Appointment of special constables.

To authorize the appointment of Special Constables in

certain cases. SECTION 1. Be it enacted by the General Assembly of the State of Ohio, That it shall be lawful for any justice of the peace within this state, upon the written application of any three freeholders of any township thereof, to appoint one or more special constables within such township, whose duty it shall be to watch and guard the property of sail freeholders and to protect the same from all mulawful acts, and in the discharge of their duty they shall have authority to make arrests.

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