Portage sentinel. [volume] (Ravenna, Ohio) 1845-1854, 1851-06-23
L A w S @ I @ II [ @.
PUBLISHED BY AUTHORITY.
mo. 79.l

! AN ACT -
For the assessment of all property in this State
and for leVying taxes thereon according to its
| true value. - .~f
(CoNCLuDED. as' l
Sec. Al. The county auditor, if he
shall have reason TO believe, or be inform
ed that any person has given to the asses
sor false sla,emen, of The personal prop.
erty, moneys or credits, or that the asses
sor has not returned the full amount OF
any properly, moneys, or credits, required
to be listed in his township, or has omitted
or made an erroneous return Of any prop.
erly, moneys, or credits, which are by law
subject to taxation, shall proceed, at any
time before the final settlement with the
county treasurer, 10 correct The return o!
the assessor, and - charge such persons
on the duplicate with the proper amount OF
taxes; to enable him to do which, he shall
be invested with all the powers conferred
on township assessors by this act; and il
shall oe TIE DUTY Of the auditor, in all such
cases, 10 notify such persons, before MAX
ing the entry on the duplicate, that he
may have an opportunity Of showing that
his statement. or the return of the assessor,
was correct; and the county auditor shal ,
| in all such cases, file in his office a states
ment of the facts, or evidence upon which
he made such correction, but he shall in no
case reduce the amount returned by the
assessor, without the written assent of the
Auditor OF State, given on n statement of
facts submitted by the county auditor.
Sec. AZ. County auditors shall not pub,
lish in the list Of delinquent or forfeited
lands, any tract or lot upon which the taxes
due shall not be more than double the cost
Of pubihsing such tract or o,; but such
| tract or lot shall be retained upon the du-
plicate until the taxes due thereon shall be
more than double the cost OF publishing the
same in the list Of delinquent or forfeited
lands.
Soc. 43. Each county auditor shall
make out and transmit to the Auditor of
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 before the fifteenth
day of October, in every year, complete
abstract Of the duplicate of his county, and
he shall also, at the same Time, make out
and transmit 10 the Auditor or State an ab-
stract Of the number and value Of each Of
the enumerated articles, and the value of
the unenumerated articles, the value Of mer
chants and of manufacturers stock, and
the value of moneys aud credits, US return
ed by the township assessor, or rs fixed by
tho county board Of equalization; said alb
stract 10 be made out in such forms 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 9th year lherea fter, COM
plete copy of the grand list Of real proper.
ty of each county, as it shall stand upon
the duplicate of that year. .s+sss. g..
Sec. A. lf the county treasurer shall
be unable to collect the taxes which have
any person, or on any executor, adminis-
traitor, guardian, receiver, accounting Off.
Ger, agent Or factor, such treasurer shall
apply to lhec court OF common pleas in his
county, and the court shall cause notice
to be served upon such person, executor,
administrator, guardian, receiver, accounts
ing officer, agent or factor, requiring him
forthwith to snow cause why he should not
pay such taxes; and f he shall fail to
show sufficient cause, rule shall be en-.
tered against him for the pay ment Of such
taxes and the cost of SUCH proceeding,
which rule shall have the same force and
effect as jud Cement at law, and be ems
forced by attachment or execution, or such
process as may be DIRECTED by the court.
Sec. As. That in the month Of Novem=
ber, in each year, the trsasurers of the
several counties shall be required to attend
one day, a, the place of holding the elec-
tion in each township Of their respective
counties, for the purpose Of receiving tax
es. unless the commissioners of any county
shall order otherwise.
COUNTY BOARD FOR THE EQUALLY ALTON OF
REAL PROPERTY.
Sec. 46. The county auditor, the coun.
ty commissioners, and the distric; assessors,
or a majority ef them, shall form a county
board for the equalization of the real prop
erty of their county, with the exception Of
the real property in the city Of Cincinna-
II, which shall be egpalized by q special
board, as hereinafter provided They shall
meet on the first Tuesday of November,
1852. and every sixth year hereafter, al
the court house in tneir.conn,y, if the court
be not in session, but if in session, ut the
auditors office, when the county auditor
shall lay before them the returns Of the
real properly, made by the several district
assessors Of such county, with the additions
he shal! haye mace thereto, and having
each taken an oath, fairly and impnrtially,
to equa.ize the value Of The real estate of
such county, agreeably to the provisions
of this net, they shall Immediately proceed
to equalize such valuation, so that each
tract or lot shall he entered on the tag list
at its true value; and for this purpose, thoy
shall observe the following rules: lst.
They shall raise the valuation ofsuch tracts
and lots Of real properly as, in their opin.
LII, hair