The Portsmouth inquirer. [volume] (Portsmouth, O. [Ohio]) 1849-1855, 1851-04-21

and lots es, in lhelf opinion, have been
returned above their true value, as CON-
pared with the average valuation Of the
real property Of such county, having due
regard 70 The relative siluaiions qualify of
soil, Improvements, neutral and artificial
advantages possessed by each tract and
loi. 3d., They shall not reduce the ag-
gregate value ofihe real properly of the
county, as returned by the assessors,
with the additions made thereto by the
anditor, as hereinbefore required. The
county auditor shall keep an accurate
journal or record of the proceedings and
orders Of said board. Z \ \
SEC. AT. There shall be special board
for the equalization Of the real properly
in the city of Cincinnati, TO be composed
Of The county auditor, and four citizens
Of said city, to be appointed by the city
council; said board shall meet at the au-
ditor's office in The city Of Cincinnati, on
the first Monday Of November, 1852,
and every SIKH year thereafter, and shall
have power to equalize the value Of the
real property within the city of Cincin.
natl, and shall be governed by the same
rules, provisions and limitations tina, are
prescribed in the preceding section for
for the government Of the county boards
for the equalization Of real properly.
SEC. 48. Each county auditor shall,
on or before the first day of January,
1858, and every sixth year thereafter,
make out, and transmit to 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 ofacres,
exclusive Of town lois, returned by the
several assessors in his county, with such
additions as he shall have made thereto.
Cd. The aggregate value OF all such real
properly, other than town lots, as return
ed by The several assessors ofhis county,
inclusive Of such additions as shall have
been made thereto, under the provisions
Of this act. Sd. The aggregate value ofthe
real property in each town in his county,
as returned by The several assessors, with
, such additions as shall have been made
, thereto. h'e
} STATE BOARD OF EQUALIZATION.
Sec. 40. There shall be appointed, by
the Governor, with the advice and con-
!. sent Of the Senate, State Board Of Equal
izption, TO be composed of one member
from each Senatorial districtof this State,
who shall have been a resident of the
State at least ten years, and Of the dis
trict for which he is appointed, at least
five years next preceding The time Of his
appointment, for The purpose Of equali-
zing the valuation Of real properly among
the several counties Of this State; each
Of whom shall within thirty days after
such appoi ointment, be notified thereof by
the Governor. The Auditorof State shall
p, be ex-officio member Of said board
and if any vacancy shall occur in sait
board,. from any cause, the Governor
I, shall Immediately appoint person to fiji
! such vacancy. I.
9 Sec. 80. The said Board shall NEE
at Columbus on the first Monday Of Jan
! uary, 1858, and every sixth year thereai
Ter, and the members thereof shall eac
!, take an oath or affirmation, that he will
i TO the best ofhis knowledge and ability, s
far as the duty devolves on him, equaliz
; the valuation of real properly among tn
several counties and towns in the State
! according to The rules prescribed by thi
| act for valuing and equalizing the valu
Of real properly; and having received
g from the Auditor of State, the abstract
: Of real property transmitted 10 him b
Q the several county auditors, said boar
1 shall proceed to equalize the sam
3 among The several towns and counties {
i The State, in the manner hereinafter pre-
T scribed. 1st. They shall add 10 the ag
d gregate valuation of every county whic
5 they shall believe to be valued below III
II average valuation Of olher counties
the State, such per centum in each cas'
II as will raise the same to the average va
e uaiion of all the counties of the Slat
n according TO the actual value of each, &
i compared with other counties. I'd. The
I shall deduct from the aggregate vaIualio
Il of every county which they shall belieN
n to be valued above the average valuatO
a Of other counties, such per centum.
!, each case, as will reduce The same to th
= average valuation of all the counties
y the State, according to The actual valu
y Of each, as compared with oiher cour
e lies. Sd. If they shall believe that rigl
a and justice requires the valuation Of III
6 real properly Of any town or towns
If any county, or Of the real properly
e such county not in towns, to be raise
II or to be reduced, without raising or redt
Y cling the total valuation Of such county
!. or without raising or reducing it in III
same ratio, ti5y may, in every such cas-
+. add TO or take from tie valuation OF an
e one or more of such towns, or OF PfoI
: erty not in towns, such per centun,
9 they shall believe 10 be right and just,-
: They shall not lake from the aggregal
valuation Of all The real properly of th
State, as contained in the abstract of III
several county auditors, SO as to reduc
: such aggregate more than ten million (
dollars. N w
: DUTIES OF STATE AUDITOR.
: SEC. 81. When the State Board of I
a qualization shall have completed thei
3 equalization of real property among th