The spirit of democracy. [volume] (Woodsfield, Ohio) 1844-1994, 1846-03-21

other than the stock of merchants and
manufacturers; the aggregate value of
the stock of merchants and manufac-
turers; as returned by the assessor, in
cluding the additions that he shall have
made to each Of said aggregates, agree
ably to the requirements of this act; and
also the amount added to the aggre-
gate value of real property, under the
provisions of the thirty-frst section of
this act.
Sec. Al. There shall be appointed,
by joint resolution of the present gem
eral assembly, in each senatorial dis
trict Of this state, some competent and
suitable person, who shall have been a
resident of the state at least ten years,
and of the district for which he is ap-
pointed at least five years next preced-
ing the time of his appointment, for the
purpose Of equalizing the valuation Of
real property among the several coun-
ties of this state; each of whom shall,
within thirty days after such appoint
ment, be notified thereof by the gov
ernor, and shall, before the first day of
May next, inform the governor Of his
acceptance or nonacceptance of such
appointment; and in each case where
the governor shall not, within the time
above specified, be informed of such ac-
ceptance, he shall consider said place
vacant, and shall immediately appoint
some person having the qualifications
above required, to fill such vacancy, and
notify the person so appointed thereof,
who shall inform the governor Of his
acceptance or nonacceptance.
Sec. 4S. The several persons so
accepting such appointment, shall meet
at Columbus on the fourth Monday of
October next. and having reported
themselves to the governor, who shall
forthwith fill any vacancy that may
then exist, shall each take an oath hon.
estly and impartiaIly, to the best Of his
knowledge and ability, so far as the du-
ty devolves on him, to equalize the val
uation of real property among the sew
.eral counties and towns in the state, ac-
cording to the rules prescribed by this
act for vaIuing and equalizing the value
of real property; aid the persons so
appointed and convened, together with
the auditor OF state, shall constitute a
state board of equalization; and having
received from the auditor OF state the
ABSTRACTS of real property transmitted
to him by the several county auditors,
shall proceed 10 equalize the same
among the several towns and counties
of the state, in the manner hereinafter
prescribed.
lst. They shall add to the aggregate
valuation Of every county, which they
shall believe to be valued below the
average valuation Of other counties of
the state, such per centum, in each case,
as will raise the same to the average
valuation of all the counties of the state,
according to the actual value of each,
as compared with other counties.
Cd. They shall deduct from the ag-
gregate valuation of every county.
which they. shall believe to be valued
above the average valuation OF other
counties, such per centum, in each case,
as will reduce the same to the average
valuation ofall the counties of this state,
according to the actual value Of each,
as compared with olher counties.
. Sd. Ifthey shall believe that right and
Justice requires the valuation of the real
property of any town or towns in any
county, or of the real property Of such
county not 10 towns, to be raised or to
be reduced, without raising or reducing
the total valuation of such county, or.
without raising or reducing it in the
same ratio, they may,-in every such
case, add to or take from the valuation
of any pne or more of such towns, or
of property not in towns, such per CEN
tum as they shall believe to be right
and just.
They shall not add to or take from
the aggregate valuation Of all the real
property OF the state, as contained IN
the abstracts of the several county au-.
ditors, so as to raise or reduce such ag
gregate more than FIVE million dollars.
DUTIES OF STATE AUDITOR.
Sec. 49. When the state board of
equalization shall have completed their
equalization ofreal property among the
several counties, the auditor of state
shall transmit to each county auditor
statement of the per centum to be ad-
ded to or deducted from the valuation
of the real property Of his county, spe-
cifying the per centuin added to or de-
Quoted from the valuation of the real
property Of each of the several towns,
and OF the real property not in towns,
in case an equal per centum shall not
have been added to or deducted from
each; and the county auditor shall torth-
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