The Kalida venture. [volume] (Kalida, Ohio) 1841-1865, 1846-04-02
WHOLE NO. 266.

OF personal property, other than the stock Of
merchants and manufacturers; the aggregate
value of the stock of merchants and manu-
facturers; and the aggregate amount Of
moneys and credits in his county, as return.
ed by the assessor, including Ithe additions
that he shall have made to each of said ag-
greeably to the requirements Of this act;
and also the amount added to the aggregate
value of real property, under the provisions
of the thirty-frst section of this act a3s'a
Sec. A. There shall be appointed, by
joint resolution of the present general as
sembly, in each senatorial district Of this
state, some competent and suitable person,
who shall have been resident of the state
at least ten years, and of the district for
which he is appointed at least FIVE years next
preceding the time of his appointment, fot
the purpose of equalizing the valuation Of
real property among the several counties Ut
this state; each of whom shall, within thirty
days after such appointment, be notified
thereof by the governor, and shall, before
the first day of May next, inform the gov
ernor 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 acceptance,
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. Fi@
Sec. 4S. The several persons SO accept
ing such appointment, shall meet at Colum-
bus on the fourth Monday of October next,
and having reported themselves to the gov
ernor, who shall forthwith fill any vacancy
that may then exist, shall each take an oath ;
honestly and impartially, to the best of his
knowledge and ability, so far as the duty de-
wolves en- him, 10 equalze the valuation Of
real property among the several counties and
towns in the state, according to the rules
prescribed by this act for valuing and equal
izing the value Of real property; and the
persons SO appointed and convened, together
with the auditor Of state, shall constitute a
state board of equalization; and having re-
ceved 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. as - 1ea11t
lst. They shall add to the aggregats
valuation of every county, which they shall
believe to be valued below the average yalua-
ton 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.
I'd. They shall deduct from the aggregate
valuation of every county, which they shall
believe 10 be valued above the average
valuation Of other counties, such per centum,
in each case, as will reduce the same to the
average valuation of all the counties of this
state, according 10 the actual value of each,
as compared with other counties. ss 81
Sd. Ifthey shall believe that right and
justice requires the valuation of the real pro-
perty of any town or towns in any county,,
or of the real property Of such county not
in towns, to be raised or 10 be reduced, with,
out raising or reducing the total valuation Of
such county, raising or reducing it in the
same ratio, they may, in every such case,
add 10 or take from the valuation of any one
or more Of such towns, or of property not in
towns, such per centum as they shali believe
to be right and just.
They shall not add to or take from the ag-
gregate valuation of all the real property of.
the state, as contained in the abstracts of the
several county auditors, so as to raise or re-
duce such aggregate more than five million
dollars. .,
DUTIES OF STATE AUDITOR.
Sec. 49. When the state board of equal
ization shall have completed their equaliza-
tion 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 added TO or deducted from
the valuation of the real property of his
county, specifying the per centum added to
or deducted 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 forthwith proceed 10 add to or
deduct from each parcel of real property in
his county, the required per centum on the
valuation thereof, as it stands after the same
shall have been equalized by the county
board of equalization; adding, moreover, or
deducting, in each ease, any fractional sum
of less than fifty cents, so that the value Of
any separate parcel of real estate shall con-
tain no fraction of dollar.
Sec. so. The auditor of state shall, on or
before the fifteenth day of July, annually,
determine the aggregate per centum to be
levied on the whole taxable property of the
state, in order to produce such sums as the
general assembly shall, from year to year,
direct to be levied for the following pur-
poses: s
Let Far Jo frou;,o Tho ordinaru evnans,s