The Cadiz sentinel. [volume] (Cadiz, Ohio) 184?-1851, 1851-05-14

that said board shall not be authorized 10
extend its sessions beyond he 6rst Monday
in June. in each year
Sec. 55. The several county audi ors shall
lay before said boards Of equalization, the
vafHation Of the seveTal tracts and lots Of real
property in their county, as the snme were
entered On The duplicate of The pTeceding
year, or az fixed by the State Board OF E'
qualizalion, and of those returned by the as
SCISSORS of the several townships for the cur
rent year, with such maps, re urns, Isis, and
abstracts as are ia their offices, and each
hoard shall keep regular journal Of IFS pro-
lceedlngs, which shall be deposited with the
auditor Of tie county; and The county audi
tor shall add to or deduct from the value Of
any tract orlot of real property, or of any
district, township or town, sech sum or per
Icentum ns,shall heve been ordered by the
board Of equalization, and said boards shall
also, at the same time, heor complaints, and
equallze the assessments Of all personal prop
eIty, moneys and credits, new entries and
new structures, returned for the current year
1 by the assessor, and said board shall have
power 10 add 20 OF deduct from the valuation
! Of personal property, or moneys or credits
OF any person, returned by The assessor, OF
which may have been omitted by him, upon
such evidence as shall be satisfactory 10 said
board, whether said return be made upon
the oath Of such person, or upon the valua-
ton Of The nssessori Provided, that said bosrd
shall not reduce the aggregate amount 'ofihe
personal property. moneys and credits, and
new entries and new structures, returned
by the asscssols of their cuunIies
DUTY OF COUNTY AUDITORS, AS TO
| MAKING TAX LISTS AND DUPLi
GATES AND ASSESSING TAXES. s
Sec. So. Each county auditor shall make
out, in n book 10 be prepared for that pur>
pose, in sJcn manner as the State Auditor
shall prescribe, a complete list, or schedule
Of all the taxable property in his county, and
lie value thereof, us equalized, afrapged in
the form fOllowing:- Each separate tract Of
real property in each township of his county,
other than town property, shall be contained
in line or lines opposite The name Of The
owner or owners, which names shall he at.
arranged in alphabetical order. Each sepa~
rate lot or tract of real property, in each
town, Shall be set down in line or lines ops
lposte the mime OF the owner or owners, mr.,
ranged in alphabetical order. The value of
4 PERSONAL property, moneys and credits, OF
each person, company or corporation, within
each township, shall be set down in col-
umn opposite the name ofthe owner or per.
isoni whose name the same is listed, which
names shall. within each township, he mr.
ranged IN alphabetical order.
Sec. 81. Each county auditor, after re-
ceiving from the audilorof State, and from
1 sucI. other officers and authorities MS shall
bs legally empowered TO determine the a.
mount oftAxes 20 be levied for the varion.
/ purposes authorized by law, statements Of the
ampunls SO to he levied, for the current year
I. shall forthwith proceed 10 determine the sur
OF sums To he fevied ,npon each tract and LOT
Of real property and upon the amount ol
personal property, moneys and credits listed
Z in his county, in lhe name of each rersou
company or corporation, which shall be as
sessed equally on all rceiaal p2 rsonal prop
crty subject TO such taxes, aud set down in
one or more columns, IN snch manner and
form as the auditor of State shall prescribe;
and 10 all cases whele the whole amount Of
the taxes upon the personal property, moneys
and credits OF any person, shall not amount
TO Ave Gems, the auditor shall not enter the
same upon. the duplicate, ifsuch person has
sino other. taxable property. The seyera
taxes shall be added mp, including the roat
taxes, and added at the loot of the duplicate
Of each township and town, and the origina
duplicate, OF n copy thereof, certified by the
couRty, auditor, shall be delivered TO ,hi
i county treasurer, OH OF before the first day
Of October cach year. fa4
1 Sec So The capital sock paid in, and
remaining MS capital stock, undImnished By
! losses, inclusive of lhe value Of all persona
Iproperty, moneys and credits OF whatsoever
kind, not forming part of such capital stock,
J belonginsEo any canal or slackwater naviga-
tion company railroad company, turnpike
company, bridge company, plank road com
! hpany, insurance company, or other joint
/, stock company, tia, shall have been, or may
Hereafter be incorporated in this Stnte, Gins
cIuding stage companies,) deducling from
the,slock Of such company the stock held by
The Stale, and from the moneys and credits
of such company, the amount Of debts actu.
ally owing by such company, shall be Listed
frr taxation Wy the principal accounting offs
Ger Nfsuch company nj the true value there.
!, Of in money, rs property owned by natural
persons : required ID be listed in the town.
ship where The eprincipal office Of such COM
J pany is kept, and lakes thereon shall be rs.
sessed, collected,pqid over, and appropriated
J as prescribed in the succeeding section o.
} this aci; bui The real and persoral property
+ Of such companies used exclusively for cor
, poration purposes, shall not be taxed. The
! provisions of this section shnll not extend 4
! any joint stock company, which now is, o.
} may hereafter be organized, whose chanel
] Or net ctofiucofpofanon shall have guaranteed
TO such company an exemptionfro iaxalioI
J or has prescribed any other as the exclusive
; mode oftoxing the same. 1.,
; Sec 50 Tho auditor Of state, annually
as soon as he shall have received fiom tht
several county ansiters, statements Of the ag
y gregale yalne of taxable praperly in lhei
respective counties, and oflbe total amour
Of laxes I all descriptions assessed thereon
] for such year, as required by this act, slIal
determine from puch statements, the nver
! Iage per centum assessed alhroughout iht
y Stale, upon the total value Of all the proper
! " entered on the grand list for inxation mt
II notify each county auditor, in whose count,
Il The principal accounting Office Of such Join
} stock company may be situated ofsuch aye
rage per centum, aud every suchcoun,y au
4 d'or shall assess on the capital stock, am