Gallipolis journal. [volume] (Gallipolis, Ohio) 1837-1919, 1851-05-22

estate shall contain no fraction OF s
dollar.
Sec. 50. The Auditor Of State
shall, on or befofe tho 18th day oI
July, annually, determine the aggre-
gate per centum, or rate to be levied
on the whole tsxabIeproperty of the
State, for the purposes Of raising
such sums as he shah determine 10
be necessary TO pay the interest on
the State debt, and for the sinking
fund, as provided by law, and he
shall Immediately giyenotice 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 taxable property of each coun-
ty, shall be entered on the duplicate
in one column, and denominated
Estate tax"
ANNUAL COUNTY BOARD OF EQUALI-
zATIoN.]
Sec. SO. There shall be an annual
county board for the equalization OF
the real and personal property, and
moneys and credits, in each county,
to be composed of the county CON-
and county auditor, who
shall meet Tor that purpose at the
auditors Office, in each county, on
the second Monday of April, an
nually. Said board shall have
power TO hear complaints, and TO
squalize the valuation of all real
within the county, and shall
be governed by the rules prescribed
in the forty-sixth section Of this act
Ior the government Of county boards
Tor the equalization Of real property;
Provided, that said board shall not
reduce the value of the real property
Of the county below the aggregate
value Of the real property on the du-
plicate Of the preceding year; adding
thereto the value of all new entries
and new structures lover the value
Of those deslroyed) as returned by
the several township assessors for the
year; Provided, also, that
the county board for the county Of
Hamilton shall not have power to
equaIize the real personal property,
moneys and credits, in the city Of
Cincinnati.
Sec. 54. There shall be a 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 1e
by the city council. 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 personal property, moneys
and credits within the city OF Cincin-
natl, and shall be governed by the
same rules, provisions and limitations
that are prescribed for the govern
ment Of the county boards for the
of real and personal
property, moneys and credits; Pro-
viGed, that said board shall not be
authorized to extend its session be-
yond the first Monday in June, in
each year.
Sec. 55. The several county au-
ditors shall lay before said board Of
equalization, the valuation Of the sew
eraI tracts and lots Of real property
in their county, as the same were
entered on the duplicate Of the pre-
ceding year, or as fixed by the State
Board Of Equalization, and Of those
by the assessors Of the sew
eral townships Tor the current year,
with such maps, returns, lists, and
abstracts as are in their offices, and
each board shall keep a regular jour-
nal ol 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 equali-
zation, and said boards shall also, at
the same time, hear complaints, and
equalize the assessment Of all per-
sonal property, moneys and credits
new entries and new structures, re-
turned for ire current year by the
assessor, and said board shall have
power to add to or deduct from the
valuation OF personal property, oI
moneys or credits OF any person, re,
turned by the assessor, or which may
have been omitted by him, upon such
evidence as shall be satisfactory tC
said board, whether said return b
made upon the oath Of such person
or upon the valuation of the assessor
Provided, that said board shall mol
reduce the aggregate amount oil the
personal property, moneys and cred
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