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

been resident ofIhs State Of leastten yeous
and of the district for which he is appointed,
nj least five years next preceding The time OF
his appointment, for tue purpose OF squall,
zing the valuation Of real property among
the several counties Of this State; each ot
whom shall, within thirty days after snch
appointment, be notified thereof by the Gov
ernor. The auditor OF State shall he ex,
officio member Of said board; and II any
vacancy shall occur in said board, from any
cause, the Governor shall immediately sp-
point person to Gil such vacancy.
Sec. so. The said Board shall meet AT
Columbus on The first Monday of January,
4 1853, and every sixth year thereafter, and
the members thereof shall each take an oath
or affirmation, that he will, to the besI OF his
knowledge and nbiliiv, so FAR as tie duty de-
wolves on HIM, equalizc The valuation OF real
properly among the several counties and
towns in the Sale, accetd& TO the rifles
iarescribed by this act for vsFiiing and equal
lzng the value of real property; ard having
received from The auditor Of State, the abb
srac's Of real property transmitted to him
Iby the several county auditors, said board
'Ishall proceed 10 squalize the same among the
several towns aad counties Of the State, in
the manner hercinaiter prescribed. lst.
They shalIadd 70 the aggregate valuation Of
every county which they shall believe to be
valued below The average valuation of other
counties Of lie State, such per eehtum in
each case. as will taise the ssEse 10 the avs
erage yaluation.of oil the counties of the
State, according TO the nclual value Of each,
as compared with other counties I'd. They
shall deduct from the aggregate valuation Of
every county which they shall believe to De
valued above the average valuation Of other
counties, such per centum, in each case, as
will reduce The same to the average valuation
| Of all the counties Of the State, according TO
the actual vane,of each, IS compared with
other counties. Sd. II lhev shall believe
That right and justice requires tne valuation
Of the real properly Of any town or towns in
any county, Or Of the realspropeuyo such
county not in tOwns, to be raised or 10 be
reduced, without raising or reducing the to-
tai valuation Of such county, or without rais :
inc Or reducing it in The Same ratio, they
may, in every such case, add TO or take from
| the valuation OF any ono or more of such
towns, or OF property not i'll towns, such per
centhm as they shall believe to be righ, and
Just. They shalinot take from the agcre~
gate valuation Of hllaihe real property Of the
State, as contained in Tho abstract OF lbe
severnl counly auditors, SO as TO reduce such
aggregate more than len millions of dollars
DUTIES or STATE AUDITOR.
Sec 81 Whcif the State Board OF Equal
ization shall haye.competcd their eqnalizt i
tion Of real property among the several coun
ties, Ihe Auditor ol State shall transmit tc
each county auditor, q statement Of the pei
cenlum TO be added 10, or deducted from The
valuation of Tie real property Of his county
! specifying the pet centun To be added d
deducted from the valuation of the ,rea
property of each of the several towns, and O
the real LProperty not in towns, in case ar
equal pei cenlum shah not have beer
added " o., deducted from each, and the
county auditor shall forthwith proceed tc
add 10 or deduct fiom each parcel Of rea
i property in his county. The required per cen,
NttH o. the wtiue} thereof asst stands, afici
lhe same shall haze been equalzed by
the county board ol tqpaIlzplion, adding
moreover, or deductlng, IN each case, any
| fractional sum Of less Than fifty cents, so that
the value Of any separate parcel Of real es-
tate shall contain no fraction Of a dollar.
Sec 50 The Auditor Of Stale shall, On OF
before tho fifteenth day of July, annually
determine Ihe aggregate per ccntum, or rate
10 be levied On the whole taxabie property
Of the State, for the purpose Of raising suct
sums as he shall determine TO be necessary
TO pay the interest on the State debt, anc
ior 'he sinking fund, as provided by law
and he shall immediately give ,no:ice 10 cact
county auditor OF the per centuni 10 be le'
wed, and also Of the per centum or rate t
be levied. and also OF the per cenlum or rate
10 be assessed for general revenue, and 70
the common sciool fund, and for such olhe
purposes as shall bo prescribed by law
! which rates or per cent, IN upon The yalut
1 of The taxable property OF ench county, sbal
be entered on the duplicate n one culunn
and denomnated estate tax ,.' ~
ANNUAL COUNTY BOARD OF EQUAL
i 8saa . IZATlON. ng at4 soT
Sec. SO. There shall be- an. annual coun J
board lor the equaizat en- Of The real and per
sonal property, aud moneys and credits, il
each county, 10 be composed ol the county
commissioners and county auditor, who shaI
meet for lhatpurpese a, the auditors office
in each county, on The second Monday o
\ ApIiI, annually. Said board shall have pow
er 10 hear complaints and 10 eqnalze iht
valuation Of all real property within th'
county, and shall be governed by the rnie
prescribed in The forty sixth section Ol tiii
act fot the government otcounty boards to
the equalization Of real properly: Provided
! that said board shall not reduce the value o
the real property of the county below tn
aggregate value of the real properly on tn
duplicate OF the proceeding year; addin,
|, thereto the value OF all new entries and ne'
structures toteithe value Of those destroyed
as returned by the several township assessor
ior the curren, year; Provided, also, ,Iiat til
county board for the county of Hamilton
shall not have pow ct 10 eqnalize the real an
personal property, moneys and credits, in tn
r city ol Cincinnati. ~
Il Sec So There shal. be a special boar,
[for The equalization III the real and persona
! property, moneys and credits, in the city d
I Cincinnati, 10 be composed Of The count,
Eaudtor, aud four citizens Of said cily,lo b
Ibe, spponted by the CITY council. Sal,
[board shalt meet annually az the aldiioi'
Ioflice, in Cincinnati, On The first Monday d
May, anl ahail have power 10 eqpalize q,
value OF The real and personal property, mo
/ neys aud credits within the city Of Cincin