The spirit of democracy. [volume] (Woodsfield, Ohio) 1844-1994, 1851-05-14

shall not take from the aggregate valuation
of all the real property Of the State, as
contained in the abstract OF the several
county auditors, SO as to reduce such ag.
gregate more than ten million Of dollars.
DUTIES OF STATE AUDITOR.
SEC. 81. When the State Board o.!
Equalization shall have completed their
equalization Of real property among the
several counties, the Auditor of State shall
transmit TO each county auditor, state.
ment OF the per centum added to. or de-
Quoted from the valuation of the real prop
erty Of his county, specifying the per CEN
tum added 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 forth
with proceed TO 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 de-
ducting, in each case, 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 18th day Of July, annu.
ally, determine the aggregate per centum,
or rate to be levied on the whole taxable
property Of the State, for the purpose of
raising such sums as he shall determine 10
be necessary to pay the interest on the
State debt, and for the sinking fund, as
provided by law, and he shall Immediate
ly give notice TO each county auditor Of
the per centum to be levied, and also Of
the per centum or rate to be assessed for
general revenue, and for the common
school fund, and for such other purposes
as shall be prescribed by law, which rates
or per centum upon the value Of the taxa
Bile property Of each county, shall be en-.
tered on the duplicate in one column, and
denominated Estate tax"
ANNUAL COUNTY BOARD OF EQUALI zATIoN.]
Sec. SO. There shall be ain annual
county board for the equalization of the
real and personal property, and moneys
and credits, in each county, to be COM
posed of the county commissioners and
county auditor, who shall meet for that
purpose at the auditors office, in each
county, on the second Monday Of April,
annually. Said board shall have power
to hear complaints. and to equalize the
valuation Of all real property within the
county, and shall be governed by the rules
prescribed in the forty.sixlh section of this
act for the government of county boards
for the equalization OF real property; Pro-
vided, that said board shall not reduce the
value of the real property of the county
below the aggregate value of the real prop
erty on the duplicate Of the preceding
year; adding thereto the value of all new
entries and new structures lover the value
of those destroyed) as returned by the
several township assessors for the current
year, Provided, also, that the county board
for the county of Hamilton shall not have
power to equaliza the real and personal
property, moneys and credits, in the city
of Cincinnati.
Sec. 81. There shall be special
board for the equalization Of the real and
personal property, moneys and credits, in
the city OF Cincinnati, to be composed of
the county auditor, and four citizens of
said city. to be appointed by the city coun-
Gil. Said board shall meet annually at the
auditors office, in Cincinnati, on the first
Monday of May, and shall have power to
equalize the value of the real and person.
al property, moneys and credits within the
city OF Cincinnati, and shall be governed
by the same rules, provisions and limita.
tions that are prescribed for the govern
ment of the county boards for the equali-
zation Of real and personal property,
moneys and credits; Provided, that said
board shall not be authorized to extend its
session beyond the first Monday in June,
in each year.
Sec. 55. The several county auditors
shall lay before said board of equalization,
the valuation Of the several tracts and lots
of real property in their county, as the
same were entered on the duplicate of the
preceding year, or as fixed by the State
Board Of Equalization. and of those re.
turned by the assessors of the several
townships for the current year, with such
maps, returns, lists, and abstracts as are
in their offices, and each board shall keep
a regular journal of its proceedings, which
shall be deposited with the auditor of the
county; and the county auditor shall add
to or deduct from the value of any tract or
lot Of real property, or of any district,
township or town, such sum or per cent
as shall have been ordered by the board
of equalization, and said boards shall also,
at the same time, hear complaints, and
equalize the assessments OF all personal
property, moneys and credits, new entries
and new structures, returned for the cur.
rent year by the assessor, and said board
shall have power to add to or deduct, from
the valuation of personal property, or
moneys or credits of any person, return
ed by the assessor, or which may have
been omitted by him, upon such evidence