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

the sinking fund, as provided by law and
he shall Immediately give notice to each
county auditor Of the per centum TO be
levied, and also Of the per centum or
rate to be assessed for general revenue,
and for the common school fund, and for
such other purposes as shall be prescribed
by law, which rates or per centum upon
the value of the taxable property of each
county, shall be entered on the duplicate
in one column, and denominated estate
tax" 4 i4F EEiAff a. fIft1
ANNUAL COUNTY BOARD OF lEQUALI
,.a...,sasas ZATI0N..e IS ,,ss sssass- ~,
SEQ. 53 There shall be an annual county
board for the equalization of the real and per-
sonal property, and moneys and credits, in
each county, to be composed of the county
commissioners and county auditor, who shall
meet for that purpose at the auditors Of
fee in each county, on the second Monday OF
April, annually. Said board shall have pow
er to hear complaints and to equalize the val
uation of all real property within the county,
and shall be governed by the rules precribed
in the forty section Of this act for the gov
eminent Of county boards for the equalization
of real property; Provided, that said board
shall not reduce the value of the real property
of the county below the aggregate value Of the
real property on the duplicate of the preceding
year; adding thereto the value of all new en-
tries and new structures lover the value of those
destroyed) as returned by the several township
assessors for the current year; Provided, also
that the county board forthe county Of HamiI.
ton shall not have power to equalize the rehl
and personal property, moneys and credits, IN
the city of Cincinnati a
| SEo 81. There shall be special board for
the equalization of the real and personal prop
erty, moneys and credits, in the city of Cincin-
natl, to be composed of the county auditor, and
four citizens of said city, to be appointed by
the city council. Said board shall meet annu-
ally at the auditor Office, in Cincinnati on the
first Monday Of May, aud shall have power TO
eaualize the value Of the real and personal
property, moneys and credits within the city Of
Cincinnati, and shall be governed by the same
rules, provisions and limitations that are pre-
scribed for the government of the county boards
for the equalization Of real and personal prep
erty, moneys and credits; Provided, that said
board shall not be authorized to extend its ses-
sions beyond the first Monday in June, in each
year.
SEC IS. The several county auditors shall
lay before said boards Of equalization, the val
uation of the several tracts and lots Of real
property in their county, as the same were en-
tered on the duplicate Of the preceding year, or
as fixed by the State Board of Equalization, and
of those returned by the assessors of the sew
eral townshipsfor the current year, with such
maps, returns, lists, and abstracts, as are in
their offices, and each board shall keep regu-
\ lar journal of its proceedings, which shall be
deposited with the auditor Of the county; and
the county auditor shall add to or deduct from
the value of any tract or lot Of read property
|. or Of any district, township or town, such sun
or per centum as shall have been ordered
by the board of equalization, and said
boards shall also, at the same time, hear com
plants, and equalize the assessments of all per.
sonal property, moneys and credits, new entries
and new structures, returned for the current
year by the assessor, and said board shall have
power to add to or deduct from the valuation
Of personal property, or moneys or credits o
any person, returned by the assessor, or which
may have been omitted by him, upon such evi
dence as shall be satisfactory to said board
! whether said return be made upon the oath o
such person, or upon the valuation of the as
sessor Provided, that said board shall not re
y duce the aggregate amount Of the persona
: property, moneys ndcredits, and new entries
: and new structures, returned by the assessor
h of their counties.
DUTY OF COUNTY AUDITORS As TO MAKING TA
y LISTS AND DUPLICATES AND ASSESS ING TAXES
SEC. Sc. Each county auditor shall max,
e out, in book to be prepared for that purpose
Q in such manner as the State Auditor shal
prescribe, complete list, or schedule of al
. the taxable property in his county, and The
. value thereof, as equalized, arranged in the
g form following Each seperute tract of real
j property in each township OF his county, o the
s than town property, shall be contained in q
:, line or lines opposite the name of the owner OIL
}, owners, which names shall be arranged in al.
q phabetical order. Each separate lot or tract OF
e rcal property, in each town, shall be set dcwn
,f in line or lines opposite the name Of the ow.
!. ner or owners, arranged in alphabetical order
The value Of personal property, moneys anc
credits, OF each person, company, or corpora
n ton, within each township, shall be set down
% in column opposite the name Of the.owner o.
&c person in whose name the same is listed, which
y names shall, within each township, be arranget
., in alphabetical order H.e5
l. SEC. 81. Each county auditor, after receiy
Q, ing from the auditor Of State, and from sucl
10 other officers and authorities shall be legally
y empowered to determine the amount of take
y 10 be levied for the various purposes authorized
n by law, statements Of theamounts so TO be lev
re led, for the current year, shall forthwith pro
in ceed TO determine tne sum or sums TO De lev
:, led, upon each tract and lot Of real property
III and upon the amount of personal property
Ie moneys and credits listed in his county, in th
Of name Of each person, company, or corporation
,e which shall be assessed equally ON all real an
personal property subject to such taxes, and Sc
= down inone or more columns, in such manne
~ and form US the auditor Of State shall pre-
le scribe; and in all cases where the Who'll
in amount Of the taxes upon the personal proper
al ty, moneys aud credits Of any person, shall no
y amount to FIVE cents, the auditor shall not en-
~ ter the same upon the duplicate, il such perso
J. has no other taxable property. The several tax
!, es shall be added up, including the road taxe,
q and added at the foot Of the duplicate OF eac
y township and town, and the original duplicate
9, or copy thereof, certified by the coanty au
y ditor, shall BIZ delivered 10 the county treas,,
). rer, OH or before the FIRST day of October eac
Is year. 30, % ',h
y SEC. So. The capital stock paid in, and re
naming u capital stock, undiminished by los
q SEES. inc,.sive Of the value Of all personal prop
g erty, moneys anu credits Of whatsoever kind
not forming part Of sucn capital stock. belong
: ing to any canal or slackwater navigatiSn CON
2 pany, railroad company, turnpike compai, !,
n bridge company, plankroad company, insu
rance company, or other joint stock company
that shall have been, or may hereafter be ncor
, porated in this State Gncluding stage compa
nies,) deducting from The stock OF such com
u pany, the stock held by the State, and from th
% moneys and credits Of such company, III,
a A