Portage sentinel. [volume] (Ravenna, Ohio) 1845-1854, 1851-06-23
WHOLE NUMBER 3lG

revenue, and for the comnor school lpn d,
and for such other purposes as shall ba pre-
scribed by Law, which rales or per cenlups
upon the value Of the taxable properly Of
! each county shall be entered on The dupli.s
cate in one column, apd csAoNihslsd,
estate TAX = 5,ssq st1rs - ..s
EANNUAL COUNTY BOARD oE, EogALlz sTIoN.
Sec 81 There sh hnll be ep annual
county board Tor the equalization OF the
real and personal property. and moneys
| and credits, in each county, To be compos-
| ed Of the county commissioners aid county
| auditor, who shall meet for that purpose ct
The auditors office, in each county, on thes
second Monday Of April, npnpully. Sad
board shall hnye power 10 hear con plainisf
and to equaliza the valuation Of all real
property within the county, and shall be-
governed by the rules prescribed ip the
iorty-sixlh section of t9is act for ibe govs
ernment Of county boards for The equaE,za>
lion of real ropertyi Provided, that said
board shall not reduce the value of The rea
property tho county below the aggregate
value of the real property On the duplicata
Of the proceeding yeari adding thereto the
value Of all new entries and new struciurs1~ =
lover the value Of those destroyed) nss re~e
turned by the several tow nship ossessors
for the current yeari Provided, alsn, thut
the county board for thh county oil llon.5
ilton shall hot have power TO equnlize the
renl and personal properly. naaess and
credits, in the city Of Cincinnati. t5 tge
SEC. "a. There shall be u special boat3
for The equalization Of The real and person .s.
al properly, moneys nd credits. inthe ca Y
Of Cincinnati, to be composed Of the count
auditor, and lour cit gems Of said city. 10 be
appointed by ihe city council Said board
shall meet annually tt the auditors flee,
in Cincinnati, on the FIRST Monday Of May.
and shall have power 10 cqUelize the value
Of the real and personal property, moneys
and credits within the city Of CINCINNATI,
and shall be governed by the same ru'es.1
provisions and imila,,ans that are PrescFt-s
bed for the gov ernmeni of the county hoatdS
for The equali3ation of real apd personal
property, moneys and credits, provided.
that said board shall not be authorized ,oq
extend its sessions beyond The frsi Monday
in June, in each year. y's-g
SEc. 3d. The several cnuniy aufiioESs
shall lay before said boards Of equalzation,
the valuation of the several iruots aI.d lots
of real proper in their cuuR'y. as the same.
were entered on the dup icate OF the pre.5
ceeding year, OF as fixed by The Sta'ai
Board Of Equalization, and Of those return.
ed by the assessor of the severnl tow nsiips
for the current year. with such maps, re-
turns, Isis. and abstracts as are inikeir OFF,
fees. and each board shRll keep regula!
jnufnal of s proceedings. which skau be-
deposited with the AUDITOR Of The couply;p
and the coun;y audi. or shah ndd 10 or de-
4. r.. ,f 81 IF
real property, OF. Of any district, township,
or town. such sum or per canilm as shall
save been ordered by the hoard pf equals,
cation, and said boards shall also, di the
same time, hear complaints, and equali=a
the assessments Of all personal property
moneys and credits, pew GpIries and new
stru lures, returned for the current yeur,s
by the assessor. and said board shall haga
power to add to or deduct from the eyulua-
tion Of personal properly, or moneys oF
credits of my person. Felurned BY the u.s.
sessor.s or which may have been osmiiied hy
him. upon such evidence rs shall be sails
factory 10 said board, whether said return
he mada upon the oath of such person. or
upon the valuation Of the rsses,or; Provi-
ded, that said board shall n, reduce the as;
gregate amount Of The per pnal properly.
moneys and credits, and new entries and
new structures, returned by, the assessors
nf their counties.
Duly of County AHdilors as 10 making tdE
hsis and Duplicates and assessing 4aF.
SEC. Sc. Each county auditor shall
make out. in book 10 be prepared Tor that
purpose, in such manner as the State Az
dior shall prescribe, complete list, ar
schedule Of all the taxable property in his
county, and the value thereof, as equalized,
arranged IN the form following: Each sep:
arate tract Of real property in each lQwns
ship OF his COUNT, other than tcwn prop.
erty. shall he conrained in line or lines
opposite the name Of the owner or owners.
which names shall be arranged in alpha:
betical order. Eeach separate loi or tract
Of real property. in eaeh town. shall be set
down ia, q linz r.r lirus Opposite the nHme
of the owner or owners, arranged in al
phabeiIcsl order. The value Of personal
moneys an! credits. Of each Ter,
son. company, or crrporaiion, within each
shall be sci down in column cp.
pos,e the name of The owner or person IN
whose name the samais li>tt a,whch names
shall. within each township, be arF'ngea ~
alphabetical order. .- ,...l-.
SEC. 81. Each county aud tor, afler re-.
ceiving from the auditor Of State. and from
such other officers and authorities as shal
be legally empowered lp de'e'mina the
amount Of taxes to be levied for the varioBs
purposes authorized by Law. statements OF
the amounls so TO be levied. for the current.
year, shall forthwith proceed to determina,
the sum or sums to be levied, upon each
tract and lot of real properly and upop the
amount of personal property, moneys and
credits listed IN ills county, in the name Of
each person, company. or corporatlon.
which shall be assessed equally on al real
and personal properly subject tqspch taxes.,
and set DOWN in one or Inere conmns. IN