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

written assent of the Auditor of State
given on a statement Of facts submitted
by the county auditor.
Sec. AZ. County auditors shall moi
publish in the list of delinquent or for
feited lands, any tract or lot upon which
the taxes due shall not be more than
double the cost of publishing such traci
or lot; but such tract or lot shall be re-
tanned upon the duplicate until the taxes
due thereon shall be more than double
the cost of publishing the same in the
list of delinquent or forfeited lands.
Sec. 43. Each county auditor shall
make out and transmit TO the Auditor oI
State, before the first day of September
annually, statement of the aggregate
value of the taxable property in his
county, and of the total amount of taxes
assessed thereon for that year; and he
shall also make out and transmit, by
mail, to the Auditor of State, on or be-
fore the fifteenth day of October, in
every year, a complete abstract OF the
duplicate of his county; and he shall
also, at the same time, make out and
transmit to the Auditor of State an alb
stract of the number and value of each
of the enumerated articles, and the
value OF the unenumerated articles, the
value of merchants and manufacturers
stock, and the value OF moneys and
credits, as returned by the township
assessors, or as fixed by the county
board of equalization; said abstract to
be made out in such form as the Auditor
of State shall prescribe; and shall also
make out and transmit to the Auditor of
State, before the first day OF December,
1853, and every sixth year thereafter,
a complete copy of the grand list ofreal
property of each county, as it shall
stand upon the duplicate of that year.
Sec. "A If the county treasurer
shall be unable to collect the taxes which
have been, or hereafter shall be assessed
upon any person, or on any executor,
administrator, guardian, receiver, ac-
counting officer, agent or factor, such
treasurer shall apply to the court OF
common pleas in his county, and the
court shall cause a notice TO be served
upon such person, executor, admins
traitor, guardian, receiver, accounting
officer, agent or factor, requiring him
forthwith to show cause why he should
not pay such taxes; and if he shall fail
to show a sufficient cause, a rule shall
be entered against him for the payment
of such taxes and the cost of suchpro-
cee6ing, which rule shall have the same
force and effect as a judgment at law,
and be enforced by aitachment~or-e exc
cution, or such process as may be di-
rccted by the court.
Sec. As. That in the month OF No
vember, in each year, the treasurers OF
the several counties shall be required to
attend one day, at the place of holding
the election in each township of their
respective counties, for the purpose o
receiving taxes, unless the commission
ers of any county shall order otherwise,
COUNTY BOARD FOR THE EQUALIZATION
OF REAL PROPERTY.
Sec. 46. The county auditor, the
county commissioners, and the district
assessors, or a majority of them, shall
form a county board for the equalization
of the real property of their county,
with the exception Of the real property
in the city of Cincinnati, which shall be
equalized by a special board, as herein
after provided. They shall meet on the
first Tuesday of November, 1852, and
every sixth year thereafter, at the court
house in their county, II the court be
not in session, but if in session, at the
auditors office, when the county auditor
shall lay before them the returns of the
real property. made by the several dis
trict assessors OF such county, with the
additions he shall have made thereto
and having each taken an oath, fairly
and impartially, TO equalize the value o
the real estate ofsuch county, agreeably
to the provisions of this act, they shall
Immediately proceed TO equalize suct
valuation, so that each tract or lot shal
be entered on the tax list at its trut
value; and for this purpose, they shal
observe the following rules: 1st. They
shall raise the valuation OF such tract
and lots of real property as, in thei
opinion, have been returned below thei
true value, to such price or sum as the
may believe to be the true value thereof
agreeably to the rules prescribed by hi
act for the valuation thereof. End
They shall reduce the valuation of sue
tracts and lots as, in their opinion, hav
! been returned above their true value
as compared with the average valuatio
, of the real property of such county
: having due regard TO the relative siiut
t ton, quality of soil !, improvements, Da
ural and artificial advantages possesse
r BY each tract and lot. Sd. They sha
5 not reduce the aggregate value of th
real property of the county, as returne
: by the assessors, with the addition
I made thereto by the auditor, as herein
3 before required. The county auditc
> shall keep an accurate journal or recor
D of the proceedings and orders of sal
: board.
r Sec. AZ. There shall be a speci
D board for the equalization Of the re-
9 property in the city of Cincinnati, to |
S composed of the county auditor, and fol
g citizens of said city, to be appointed
v the city counciI: said board shall me