The Centralization of Administration in Ohio ..

Cover The Centralization of Administration in Ohio ..
The Centralization of Administration in Ohio ..
Orth, Samuel Peter, 1873-1922
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Z. , c. 75.
447] TAXATION AND LOCAL FINANCE 77 Court. 1 Township taxes were levied by the township trus- tees and collected by township collectors. If the local taxes did not suffice, the Legislature annually disbursed the State moneys among the counties.
During this period the powers of the State auditor over local tax administration gradually increased. All dupli- cates and lists were reported to him by the county officials. As early as 1809 the State auditor recommended that all the listing
...of lands be centralized in that office. 2 It was the rule that land should be listed by the owners. But no pro- visions had been made for recording transfers, and so it came about that many lands were transferred and never listed. More frequently the land remained charged to the former owner, and was listed as delinquent by the county listers. This naturally wrought confusion. To correct any such errors in the listing of property it was necessary to journey to the State capital; the law of 1820 remedied this.

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