The spirit of democracy. [volume] (Woodsfield, Ohio) 1844-1994, 1851-05-14
WooDSFIELD, OHIO, WEDNESDAY,, MAY A. 1851.

ue Of the real estate Of such county, agree
ably to the provisions Of this act, they
shall Immediately proceed to equalize such
f valuation, so that each tract or lot shall be
entered on the tax list at its true value; and
for this purpose, they shall observe the
following rules: 1st They shall raise the
valuation Of such tracts and lots of real
property as, in their opinion. have been
returned below their true value, to such
price or sum as they may believe to be the
true value thereof, agreeably to the rules
prescribed by this act Tor the valuation
hereof End. They shall reduce the val
uation of such tracts and lots rs, in their
opinion, have been returned above their
true value, as compared with the average
valuation Of the real property of such
county, having due regard TO the relative
situation, quality Of soil, improvements,
natural and artificial advantages posses.
sed by each tract and lot. Sd. They shall
not reduce the aggregate value of the real
property of the county, as returned by the
assessors, With the additions made thereto
by the auditor, as hereinbefore required.
The county auditor shall keep an accurate
journal or record Of the proceedings and
orders of said board.
SEC. At. There shall be special board
for the equalization of the real property 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 at the auditors
office in the city of Cincinnati on the first
Monday of November, 1852, and every
sixth year thereafter, and shall have pow
err 10 equalize the value of the real prop.
erty within the city of Cincinnati, and shall
be governed by the same rules, provisions
and limitations that are prescribed in the
preceding section for the government Of
the county boards for the equalization Of
real property.
Sec. 48. Each county auditor shall.
on or before the first day Of January.
1858, and every sixth year thereafter, make
out, and transmit 10 the auditor Of State,
an abstract Of the real property Of each
township in his county; in which he shall
set forth: 1st-the number OF acres, ex-
elusive of town lots, returned by the sew
eral assessors in his county, with such
additions as he shall have made thereto:
2d-thc aggregate value of all such real
property, other than town lots. as return
ed by the several assessors Of his county,
inclusive Of such additions as shall have
been made thereto, under the provisions
of this act; 3d-the aggregate value Of the
real property in each town in his county,
as returned by the several assessors, with
such additions as shall have been made
thereto.
STATE BOARD OF EQUALIZATION.
Sec. 40. There shall be appointed, by
the Governor, with the advice and consent
Of the Senate, State Board of Equalza.
ton, to be composed of one member from
each senatorial district Of this State, who
shall have been a resident Of the State at
least ten years, and Of the district for which
he is appointed, at least five years next
preceding the time of his appointment, for
the purpose Of rqualizng the valuation Of
real property among the several counties
Of this State; each Of whom shall, within
thirty days after such appointment, be no.
tilted thereof by the Governor. The au-
ditor of State shall be ex-oflicio men,
Der Of said board; and if any vacancy shall
occur in said board, from any cause, the
Governor shall Immediately appoint per-
son to fill such vacancy.
Sec. so. The said Board shall meet at
Columbus on the first Monday Of January,
1858, and every sixth year thereafter, and
the members thereof shall each take an
oath or affirmation, that he will, to the best
Of his knowledge and ability, so far as the
duty devolves OH him, equalize the vaua-
ton of real property among the several
counties and towns in the State, accord
ing TO the rules prescribed by this act for
valuing and equalizing the value OF real
property; and having received from the
Auditor of State, the abstracts of real
property transmitted to him by the several
county auditors, said board shall proceed
to equalize the same among the several
towns and counties Of the State, in the
manner hereinafter prescribed. 1st. They
shall add to the aggregate valuation Of
every county which they shall believe to
be valued below the average valuation OF
other counties Of the State, such per GEN.
tum in each case, as will raise the same
TO the average valuation of all the coun-
ties of the State, according to the actual
value Of each, as compared with other
counties. Cd. They shall deduct from the
aggregate valuation of every county which
they shall believe to be valued above the
average valuation Of other counties, such
per centum, in each case, as will reduce
the same to the average valuation of all
the counties Of the State, according to the
actual value of each, as compared with
other counties. Sd. If they shall believe
that right and justice requires the valuation
of the real property Of any town or towns
in any county, or of the real property Of
such county not in the towns, to be raised
or TO be reduced, without raising or re-
ducing the total valuation Of such county,
or without raising or reducing it in the