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

1.-The valuation Of any tract or lot sof real
property, except such as shall have been
lordered, either by the State board, by
the county board Of equalization, in con-
formity with the provisions Of this act,
or upon the written order of The Auditor
of State, which written order shall only
be made upon statement of facts SUBJ
mitled 10 the Auditor of State in writing.
SEC. 40. Eachcounty auditorshall cor
rect the valuation ofany parcel of real
properly on which any new structure of
over one hundred dollars in value, may
have been erected, or on which any sIruc-
lure Of the like value shall have been de.
s,royed, agreeably to the return thereof,
made in accordance with The provisions
Of this act, by the assessor, and assess
the taxes upon such corrected valuation.
SEC. Al. The county auditor, if he
shall have reason TO believe, or be in
formed that any person has given TO the
assessor false statement Of the personal
property, moneys or credits, or thai the
assessor has not returned the full amount
of any properly, moneys or credits, re-
quired 10 be listed in his township, or has
omitted or made an erroneous return Of
any property, moneys, or credits, which
are by law subject to taxation, shall pro-.
coed, at any lime before the final settle.
ment with The county treasurer, to cor
rect the return of tho assessor, and 10
charge suchpersons on the duplicate with
the proper amount Of taxes; 10 enable
him to do which, he shall be invested
with all the powers conferred on township
assessors by this act; and it shall be the
4 duty of,he auditor, i'm all such cases, 10 no.
,ify such persons, before making the entry
: upon 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 shall in all such
il cases, file in his Office statement o.
. the facts, or evidence upon which he
] made such correction, but he shall in nc
: case reduce the amount returned by the
: assessor, without the written assent O
: the Auditor of Stale, given on statemenl
4 of facts submitted by the county auditor
r SEC. A. County auditors shall notpub'
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 cos, of publishing such tract or lot;
, but such tract or lot shall be retained up
| on the duplicate until the taxes due here
on shall be more than double the cost ol
publishing the same in the list Of delin'
3 quent or forfeited lands.
Sec. 43. Each county auditor shall
+; make out and transmit 10 the Auditor o
e State, before the first day of September
7 annually, statement of the aggregate
!, value Of the taxable property in his coun
Q ty, and Of the total amount Of taxes as
3 sessedihereon for that year; and he shal
d also make out and transmit, by mail, TO ,h'
: Auditor of Stale, on or before the fifteenth
? day of October, in every year, a com
I Ilete abstract of the duplicate Of his coun
lty; and he shall also, at The same time
d make out and transmit to the Auditor o
Y State an abstract Of the number and val
ue of each of the enumerated articles
and the value of the unenumerated arti
!. cles, and the value of merchants and O
b manufacturers stock, and the value o
r moneys and credits, as returned by the
d township assessors, or as fixed by th'
coutny board of equalization; said alb
J. stract 10 be made out in such form as III,
is Auditor Of Stale shall prescribe; ant
is shall also make out and transmit TO tht
h Auditor of State, before the first day O
e December, 1853, and every sixth yea
e thereafter, complete copy of tho gram
'r list of real property of each county, a
ID it shall stand upon the duplicate of tha
is year.
ip Sec. A. Iflhe county treasurer sha1
be unable 10 collect the taxes which hav
Id been, or hereafter shall be assessed upo
r, any person, or on any executor. admins
n traitor, guardian, receiver, accounting oil
Or icer, agent or factor, such treasurer sha
r, apply 10 the court Of common pleas i
81 his county, and the court shall cause
j. notice TO be served upon such person
3 executor, administrator, guardian, receiy
30 er, accounting officer, agent or factor, re
is quiring him forthwith TO show cause VIII
D. he should not pay such taxes; and if h
shall fail 10 show a sufficient cause,
81 rule shall be entered against him for th
y payment Of such taxes and the cost {
/ such proceeding. which rule shall hav
" The same force and effect as a judgmer
t, at law, and be enforced by attachment Q
II execution, or such process as may be di
IS rected by the court
SEC. As. That in the month of fNoyem
Q Der. in each year, the treasurers of tn
= several counties shall be required 10 at
II tend one day, at the place Of holding tn
y election in each township oflheir respec
l- tive counties. for the purpose of recievin,
n taxes, unless the commissioners of an
g county shall order Otherwise. M
e COUNTY BOARD FOR THE EQUAL
II 1ZATiON OF REAL PROPERTY.
y Sec. 46. The county auditor, the coun
o ty commissioners, and the district asses
n sors, or majority of them, shall form
+ county board for the equalization of III,
! real property of their county, with III,
!, exception of the real property in the Cit,
Q lofCincinnat, which shall be equalized b.
: a special board, as hereinafter provided
}, They shall meet on the fret Tnasdav n