Portage sentinel. [volume] (Ravenna, Ohio) 1845-1854, 1852-04-26

before the fifteenth day of July, annually
give notice to each county auditor, Of the
rates per centum required by the
General assembly, to be levied for the pay.
ment of the principal and interest of the
public debt. for the support of common
schools, for defrnying the expenses of the
state, and for such other purposes as shall
be prescribed by law; which rates Or per
centum shall be levied by the county auditor
on the taxable property of each county
on the duplicate, and shall be entered in
one column, and denominated State taxes.
Annual County Board of Equalization.
Sec. 60. There shall be an annual county
board for the equalization of the real and per-
sonal property, and moneys and credits in
each county, exclusive of the city of Cincn-
natl, to be composed of the county commits
sioners and county auditor, who shall meet
for that purpose at the auditor office, in each
county, on the second Wednesday of May,
annually. Said Board shall have the power
to hear complaints, and to equalize the valua-
ton of all real and personal property, moneys
and credits, within the county, and shall be
governed by the rules prescribed in the fifty
third section of this act, for the government of
county boards for the equalization of real prop
erty; Provided, that said board shall not re-
duce the value of the real property of the
county, below the aggregate value thereof, as
fixed by the State board Of equalization, nor
below its aggregate value on the duplicate of
the preceding year; to which shall be added
the value of all new entries and new struc
lures, over the value Of those destroyed, as
returned by the several township assessors
for the current year.
SEC. 81. There shall be special board for
the equalization of the real and personal prop
erty, moneys aud credits, in the city Of Gin
cinnat, to be composed of the county auditor
and six citizens Of said city, to be appointed
by the city council; said board shall meet an
nually. at the auditors office in Cincinnati, on
the second Monday of May, and shall have
power to equalize 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 prescribed for the government of the
county boards, for the equalization of real and
personal properly, moneys and credits; Pro-
yided, that said board shall not be authorized
10 extend its session beyond the first Monday
in June, in each year.
l.
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
entered on the duplicate of the preceding
year, or as fixed by the State board Of equal
ization, and Of those returned by the assessors
of the several townships for the current year,
with such maps, returns, lists and abstracts,
as are in their offices; and each board shall
keep regular Journal 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
real property, or of any district, township or
town, such sum or per cent. as shall have been
ordered by the board of equalization. And
said board shall, also, at the same time, hear
complaints, and equalize the assessments of
all personal property, moneys and credits,
new entries and new structures, returned for
the current year, BY the township assessors !;
and said board shall have power to add to, or
deduct from the valuation of the personal
property, moneys or credits, of any person re-
turned by the assessors, or which may have
been omitted by him, or to add other items,
upon such evidence as shall be satisfactory to
said hoard, whether said return be made upon
oath of such person, or upon the valuation Of
the assessor; bnt when any addition shall be
ordered to be made to any list returned under
oath, statement of the facts on which such
addition was made, shall be entered on the
journal of the board; and when any reduction
shall be ordered to be made in the amount of
personal property, or moneys and credits of
any person, whether such return be made by
such person, or by the assessor, a statement
of the factson which such reduction was made,
shall be entered on the journal of the board.
Duty of County auditors as to making Tar
Lists and Duplicates, and Assessing Idres.
Sec. So. Each county auditor shall make
out, in book TO be prepared for that purpose,
in such manner as the State auditor shall pre-
scribe, complete list or schedule of all the
ia axable property in his county, and the value
thereof, as equalized, arranged in the form
following:
Each separate ira ct of real property in each
township of bis county, other than town prop
erty, shall be contained in line or lines oppo-
site the name of the owner or owners, which
shall be- arranged in alphabetical order.
Each separate lot or tract of real property, in
each town, shall be set down in a line or lines
opposite the name of the owner or owners,
arranged in alphabetical order.
The value Of personal property, moneys,
credits, investments in bonds, stocks, joint
stock companies, or otherwise, of each per-
son, company, or corporation, within each
township, shall be set down in column OPP
poste the name of the owner, person, or cor
poration, in whose name the same is listed;
the names Of persons in each township, who
are not residents Of any incorporated town,
shall be set down in alphabetical order in one
list; and the names of persons who are resi-
dents of any incorporated town, shall be en-
tered in another list, in alphabetical order.
Sec. "a. It shall be the duty offhe Auditors
Of the several counties in which one or more
banking companies may be situated, upon re-
ceiving returns Of their notes and bills dis
counted, and all other moneys, effects or dues,
az provided in the nineteenth section of this
act, to enter the same for taxation upon the
grand duplicate of the proper county, and up
on the city duplicate for city taxes in cases
where such city tax is not returned upon the
grand duplicate, but is collected BY the city
officers, which amount SO returned and en-
tered, shall be taxed for the same purposes,
and to the same extent that personal property
is now or may be taxed, in the place where
such bank or banking company is situated;
| and such tax shall be collected and paid over
| in the same manner that taxes on other per-
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