The Auditor of State. for a second term on which he entered in January, 1900. Mr. Guilbert has been active in the affairs of his party, having served as chairman of his county committee for a number of years, and as a member of the state executive committee. He was also a delegate to the national Republican convention in 1888. Mr. Guilbert was married February 5, 1868, to Miss Mary L. Jordon, of Noble county. They have a family of three children, two sons and one daughter. He is connected with a number of secret and social organizations, being a Mason, a Knight Templar, a member of the Mystic Shrine, of the I. O. O. F., of the K. of P., and I. O. R. M. DUTIES OF THE AUDITOR. The Auditor of State is elected every four years, and is the chief accounting officer of the State. No money can be paid into or out of the State Treasury except upon his warrant. He is custodian of all field notes, maps, records, documents, papers and implements of every description relating to or used in the survey of the public lands within the State, and is required by law to keep a record of deeds executed by the Governor. He is required to prepare all forms and instructions for county officers, and county officials are required, by law, to use such blanks and obey such instructions. He is required to audit all requisitions, vouchers and claims against the State, and pass upon the validity and correctness of the same before issuing his warrant on the State Treasury for payment. He is required to direct suit to be brought against delinquent revenue officials, and look after and see to the collection of all claims in favor of the State. He may remit illegal taxes or penalties and direct that tax duplicates be corrected. The work in the office has been greatly increased since the present auditor went into office as chief clerk in 1888 by reason of the determination to add to the revenues of the State by traffic and excise taxes, which should meet the growing needs of the State government, and forever prevent an increase in the common burden of taxation upon private individuals and small property holders. The work of putting various revenue acts in operation fell upon this department as follows: In 1889 the liquor traffic tax act giving the state a portion of the tax was passed and put in operation. In 1896 this act was amended increasing the tax, which now yields as the state's portion over one million dollars annually. In 1893 what is known as the Nichols law, taxing express, telegraph and telephone companies, was passed and put in operation, which yields to the state and counties annually more than $30,000.00. In 1894 an act levying an excise tax on gross receipts of express companies, was passed, and put in operation, which brings into the State Treasury about $12,000 annually. In 1902 this law was repealed and express companies included in the excise The Auditor of State. In 1894 an act taxing sleeping-car companies was passed and put in operation, which brings into the State Treasury $5,500 annually. In 1896 a law was passed taxing freight line companies, which brings into the state $8,000 annually. In 1896 an act levying an excise tax on the gross receipts of all public corporations (electric light, gas, natural gas, pipe line, water works, street railroads, railroads and messenger or signal companies). In 1902 this law was amended so as to include suburban or interurban railroad, telegraph, telephone, express and union depot companies, and the tax increased to one percent on the gross receipts, which yielded last year for state purposes the sum of $1,432,000. In 1902 an act was passed creating a Bureau of Inspection and Supervision of Public Offices, of which the Auditor of State is Chief Inspector and Supervisor. The Auditor of State, in addition to the duties pertaining to his office, is under the law, a member of the following executive bodies which make constant demands upon his time and energy. 1. SINKING FUND COMMISSION, composed of Auditor of State, President; Secretary of State, Secretary; and the Attorney-General. Duties: Have charge of disposing of bonds for state revenues and for the payment of principal and interest of the state debt. 2. BOARD OF EQUALIZATION FOR BANKS, composed of Governor, President; Auditor of State and Attorney-General. Duties: Equalizing valuation for taxation of national and incorporated banks, as returned by the county auditors to the Auditor of State. 3. BOARD OF EQUALIZATION FOR RAILROADS, composed of Auditor of State, President; Treasurer of State, Attorney-General and Commissioner of Railroads and Telegraphs. Duties: Equalizing the value of railroad property for taxation as returned by boards of county auditors to the Auditor of State. 4. DECENNIAL STATE BOARD, ex-officio member of State Decennial Board of Equalization, for the equalization of real property, as returned by the county auditors to the Auditor of State. Meets every ten years and continues in session from five to seven months. 5. STATE BOARD OF APPRAISERS AND ASSESSORS FOR EXPRESS, TELEGRAPH AND TELEPHONE COMPANIES, composed of Auditor of State, President; Treasurer of State and Attorney-General. Duties: To appraise the value of the capital stock of said companies for taxation. 6. STATE BOARD OF APPRAISERS AND ASSESSORS FOR SLEEPING CAR COMPANIES, composed of Auditor of State, President; Treasurer of State and Attorney General. Duties: To appraise for taxation that portion of the capital stock representing capital and property of such companies owned and used in Ohio, upon which a tax of one percent is levied and collected annually by the Auditor of State. 7. STATE BOARD OF APPRAISERS AND ASSESSORS FOR FREIGHT LINE COMPANIES, composed of Auditor of State, President; Treasurer of State and Attorney General. Duties: To appraise for taxation that portion of the capital stock representing cap ital and property of such companies owned and used in Ohio, upon which a tax of one percent is charged and collected annually by the Auditor of State. 8. STATE BOARD OF APPRAISERS AND ASSESSORS FOR ELECTRIC LIGHT, GAS, NATURAL GAS, PIPE LINE, WATER WORKS, STREET, SUBURBAN OR INTERURBAN RAILROADS, EXPRESS, TELEGRAPH, TELEPHONE, MESSENGER, OR SIGNAL, UNION DEPOT, AND RAILROAD COMPANIES, composed of Auditor of State, President; Treasurer of State; Attorney-General and Secretary of State. Duties: To fix the amount of gross receipts of the aforesaid companies, upon which an excise tax of one percent is charged and collected annually by the Auditor of State. The Auditor of State. 9. STATE BOARD OF APPRAISERS AND ASSESSORS FOR APPOINTING BOARDS OF REVIEW, composed of Auditor of State, President; Treasurer of State; Attorney General and Secretary of State. Duties: To appoint Boards of Review in all the cities of the State, which boards take the place of the Annual City Boards of Equalization. 10. STATE BOARD OF TAX REMISSION, composed of the Governor, Auditor of State and Attorney General. Duties: For the remission of illegal taxes and penalties and to correct tax duplicates. 11. EMERGENCY BOARD, composed of the Governor, Auditor of State, Attorney General, Chairman of Senate Finance Committee and Chairman of the House Finance Committee. Duties: To authorize departments and institutions in case of an emergency to expend a greater sum than the amount appropriated by the General Assembly for such department or institution. 12. PRINTING COMMISSION, composed of the Secretary of State, Auditor of State and Attorney General. Duties: To contract for all printing for the state. 13. PAPER COMMISSION, composed of the Secretary of State, Auditor of State and Attorney General. Duties: To contract for furnishing paper for the state. 14. BOARD TO APPROVE PLANS AND SPECIFICATIONS, composed of the Governor. Auditor of State and Secretary of State. Duties: All plans and specifications of state buildings, improvements or betterments of whatever kind, must be submitted to and approved by this board. 15. FEE COMMISSION, composed of Auditor of State, Secretary of State and Attorney-General. Duties: To prepare a schedule of fees to which the various county officials are legally allowed to charge under the provisions of the statutes. 16. BOARD FOR UNIVERSITY LANDS, composed of Secretary of State, Auditor of State and Attorney General. Duties: To determine the claim of title to unpatented surveys of persons in possession of lands in the Virginia military district of the state. 17. BOARD TO GRANT PERMISSION TO CERTAIN BANKING INSTITUTIONS TO TRANSACT BUSINESS IN OHIO, composed of Secretary of State, Auditor of State and Attorney General. Duties: Defined in the title. 18. LEGISLATIVE APPORTIONMENT BOARD, composed of the Governor, Auditor of State and Secretary of State. Duties: To ascertain and determine the ratio of representation in the General Assembly according to each decennial census. 19. BOARD TO APPOINT AGENT TO PROSECUTE CLAIMS AGAINST THE GOVERNMENT, composed of the Governor, Auditor of State and Attorney General. Duties: Defined in the title. 20. BOARD TO EMPLOY COUNSEL FOR STATE OFFICIALS, INSTITUTIONS AND BOARDS, composed of Governor, Auditor of State and Attorney General. Duties: Defined in the title. 21. BOARD OF APPEALS, composed of the Auditor of State, Treasurer of State and Attorney General. Duties: To consider appeals of corporations from the decision of the Secretary of State in levying fees under the Willis Corporation Fee Law. |