The auditor shall make out, in a book to be prepared for that purpose, in such manner as the Comptroller General shall prescribe, a complete list or schedule of all taxable property in his county and the value thereof as equalized, so arranged that each separate parcel of real property in each district, other than city, village and town property, shall be contained in a line or lines opposite the names of the owners, arranged in numerical or alphabetical order so that each lot or parcel of real property in cities, villages and towns shall be contained in a line or lines opposite the names of the owners thereof, respectively, arranged in alphabetical order. And the value of all personal property shall be set down opposite the names of the owners thereof, respectively, and, if listed by any other person for and in the name of the owner, the name of such person and the character in which he acted shall also be stated in such list. Such list or schedule shall be retained in his office and another made for the county treasurer, delivered to him on or before the thirtieth day of September, annually, as his warrant for the collection of the taxes, assessments and penalties charged thereon. Each and both of such lists shall be denominated the county duplicate.