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

'erned by the same rules, provisionsand
Limitations that are prescribed N the
preceding section Tor the government Of
the county boards for the equalization
of real property.
Sec. 40. 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: lst-the number of
acres, exclusive of town lots, returned
by the several assessors in his county,
with such additions as he shall have
made thereto; 9d-the aggregate value
of all such real property, other than
town lots, as returned by the several
assessors of his county, inclusive of
such additions as shall have beenmade
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
Equalization, to be composed of one
member from each senatorial district of
this State, who shall have been resi-
dent 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 equalizing the valuation of real prop
erty among the several counties Of this
State; each of whom shall, within thirty
days after such appointment, be notified
thereof by the Governor. The auditor
of State shall be ex-officio a member of
said board; and if any vacancy shall
occur in said board, from any cause, the
Governor shall Immediately appoint
person TO fill such vacancy.
Sec. so. The said Board shall
meet at Columbus on the first Mon
day Of January, 1858, and every
sixth year thereafter, and the men,
bers 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 on him,
equalize the valuation OF real proper
ty among the several counties and
towns in the State, according 10 the
rules prescribed by this act for valu-
ing 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. lst. They
shall add 10 the aggregate valuation
Of every county which they shall be-
lieve to be valued below the average
valuation Of other counties of the
State, such per centum in each case,
as will raise 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. I'd. They shall deduct
from the aggregate valuation ofevery
county which they shall believe to
he valued above the average valua-
ton OF other counties, such per GEN.
tum, 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 COM
pared with other counties. Sd. II
they shall believe that right and JUS
tice 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 reducing the total valua-
ton oil such county, or without rais-
ing or reducing it in the same ratio,
they may, in every such case. add to
or take from the valuation of any
one or more Of such towns, OF o!
property not in towns, such per GEN.
tum as they shall believe to be right
and just. They shall not take from
the aggregate valuation OF all the
real property OF the State, as con.
tanned in the abstract OF the several
county auditors, so as TO reduce such
aggregate more than ten million o.
dollars.
DUTIES OF STATE AUDITOR.
Sec. 81. When the State BoarC
OF Equalization shall have completed
their equalization of real property
among the several counties, the Au
ditor Of State shall transmit to eacl
county auditor, a statement Of III,
per centum added to, or deductet
from the valuation Of the real prop
erty of bis county, specifying the pc
centum added or deducted from th'
valuation Of the real property Of eacl
of the several towns, and Of the rea
\ [Property] not In towns, in case al
equal per centum shall not have beel
added 10 or deducted from each, ant
the county auditor shall forthwith