Carroll free press. [volume] (Carrollton [Ohio]) 1834-1861, 1847-03-19


on all property in this State according to its
true value" passed March 2, 1876.
Sec. /. Be ii enacted By the General Assem-
bly, Of the Stale Of Ohio, That the County Com.
missioners, County Auditor and County Survey
or, shall be Special Board of Equalization for
each county, for the purpose of making a more
perfect equalization Of the real properly of each
county: Said Special Board of Equalization, or
majority ofthem, shall meet at the Auditors Of
flee in each county on the second Monday of A.
pril next, and shall proceed 10 equalize the real
properly Of their county according 10 the first
three rules prescribed in the forty fourth section
of the act to which this is an amendment, and
said County Board shall have the further power
to add to or deduct from the valuation Of any
town, township or district, or Of any part Of such
town, township or district, such per cent. as will
eQualize the value of such town, township or
district, or any part thereof, with the value Of the
other real properly ofsuch county; provided said
Board shall not reduce the value of real proper
ty orthe county below the amount established by
the State Board disqualification.
Sec. 2. There shall be Special Board of E.
quaizalion for The city Of Cincinnati, to be COM
posed Of the County Auditor, and one member
from each ward of the city, to be appointed by
the city Council; and said Special Board shall
meet at the Court House, on the first Monday Of
April next, and shall proceed to equalize the real
properly within the city Of Cincinnati; and said
Board shall be governed by the same rules pro-
vslonsand limitations that are prescribed for the
government of the Special County Board of E.
qualization, and shall in no case reduce the value
Of real property Of the city, below the amount es-
labshed by the State Board of Equalization.
Sec. 8. The County Auditors shall lay be-
fore the said Special Board of Equalization, the
valuation oflhe several parcels of real properly
in the county, and the aggregate value of the
several towns and townships, as equalzed by the
State Board of Equalization, with such MAPS pa
pers, returns lists and abstracts, as are in their
Offices; and said special Board shall keepa regu.
lar Journal or record of their proceedings, which
they shall, upon the final adjournment Of the
Board, deposit with the Auditor oftheir county,
and the County Auditors shall add TO or deduct
from the value of any tract, lot or parcel of real
of any township, town or district, as
returned by the State Board Of Equalization, such
sum or per cent. as shall have been ordered by
the Special County Board ofEqualzation.
Sec. 4. The County Commissioners and Coun-
ty Auditor shall be County Board of Equaza-
ton; and said Board, or a majority ofthem, shall
meet on the first Monday of June, annually, for
the purpose of hearing complains and equaizng
the assessments of all personal property, mon
eys and credits, new entries and new structures,
returned by the township assessors, within their
respective counties, and said Board shall have
power TO add TO or deduct from the valuation of
the personal properly or moneys or credits ofany
person, returned by the assessor, upon such evil
dence as shall be satisfactory to said Board,
whether said return be made upon the oath of
such person or upon the valuation of the asses
sor; Provided, That said Board shall not reduce
the aggregate amount of the properly, moneys
and Credits and new entries and new structures,
by the assessors oftheir counties.
Sec. 5. That the annual County Board Of
Equalization shall, in the equalization of the sew
eral new structures, and of the new entries re-
turned by the township assessors be governed by
the fourth rule, being the last clause of the forty
fourth section of the act to which this is an
amendment.
Sec. 6. That all liquidated credits of any per-
son, company or firm, for property sold, work
done or services rendered, over two hundred dol
lars in value, in the aggregate, shall be listed and
taxed as other credits subject 10 taxation, by the
law TO which this is an amendment.
Sec. Z. The provisions ofthe seventh section
of The act to which this is an amendment, shall
be extended to leasehold property held under
leases from the State.
Sec. 8. The exemptions ofthe third section OF
the act to which this is san amendment, shall be
extended 10 females who are not householders;
and the eleventh and twelfth items of said section
shall not be held to include china ware, gold or
silver plate orjewelry; but the value ofsuch prop
cry shall be included in the ninth item of the
statement required to be made out by the ninth
section Of said act.
Sec. 9. In all case in which township asses
sors are required, in consequence ofthe sickness
or absence, Of the person whose duty it is to
make out statement ofpersonal property, mon.