Portage sentinel. [volume] (Ravenna, Ohio) 1845-1854, 1846-04-01
Kelley's Tax Law.

i@* A6uty ldA Lave
h AN ACT for lsvying taxes on all
property in this State according to iss
true value. aa-# IFS at.' s.e
f Concluded from the fourth pags.J
SEC. 40. The several persons 50 &C.
cepting such appointments, shall NEE:
at Columbus OIL the 4th Monday Of Oc-
sober next, and having reported them
selves to the Governor, who shall forth
with fill any vacancy that may thea ex'
iss, shall each take an oath honestly and
impattially, to the best Of his knowl-
edge and ability. SO far as the duty de-
wolves on him, to equallze the valua>
tion OF real property among the several
counties and towns In the State, accord.
ing to the rules prescribed by this ac.
for valuing and equalizing the value Of
real property; and the persons SO aP-
pointed and convened, together with the
Auditor Of State, shall constitute State
Board Of Equalization; and having re-
ceived from the Auditor of State the
abstracts Of real property transmitted to
him by the several county auditors. shall
proceed to 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 centuin, in each
case, as will raise the same to the aver.
age valuation Of all the counties of the
State, according to the actual value OF
each, as compared with other counties
I'd, They shall deduct from the ag-
gregate valuation of every county;which
they shall believe to be valued above
the avefage valuation Of other counties,
such per centum, in each case, as will
reduce the same to the average valuation
Of all. tho counties of this State, Accord
ing to the actual value of each, as COM
pared with other counties. ID
: :, Sd. If they 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 in towns, to be raised
or TO be reduced, without raising or re,
ducing the total valuation ofsuch coun-
ty, 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 one or moro Of such towns, or Of
property not in towns, such per centum
as they shall believe to be right and just.
They shall not add to or take from the
aggregate valuation Of all the real prop
,erty Of the State. as contained in the
abstracts of the several county auditors,
30 as to raise or reduce such aggregate
more than Eve million dollars. -. .n
DUTIES OF STATE AUDITOR.
SEC 40. When the State Board Of
Equalization shall have completed their
equalization Of real property among the
several counties, the auditor Of State
shall transmit to each county auditor a
statement OF the per centum to be ad-
deJ to or deducted from the valuation of
tho real property Of his county. specify.
ing the per centum added or deducted
from the valuation Of the real property
Of each Of che several towns, and of the
real property not in towns, in case an
equal per centum shall not have beon
added 10 or deducted from each; aud tho
county auditor shall forthwith proceed
to add to or deduct from each parcel Of
real property in his county, the required
per, centum on the valuation thereof. as
1t stands after the same shall have been
equalized by the county board of equali-
!zstion; adding, moreover, or deducting.
IN each case, any fractional sum Of less
than fifty cents, SO that The value Of
any separate parcel Of real estate shall
contain NO faction Of dollar. .. .a
ai SIC. 5o.3 The Auditor of state shall.
on or before the fifteenth day of July.
annually determine the aggregate per-
centuGa to be levied on the whole taxa
BILE property the state,G in order to
produce such sums as the general as.
sembly shall. from year to year. direct
to be levied for the following. purposes:
. fst.s For defraying The ordinary ex.
Penses OF lbs state government and ofiss
public iastitutions. to be denominaled
the stgenerul revenue" f,;.
as2d. For the support of the common
schools. 70 be denominated the 'scom.
mon school fund" And also to pros
ddce'such sum a. he shall determine 10 |
be necessafy, when added to the net In
come ofthe public works. 70 pay the |
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