The spirit of democracy. [volume] (Woodsfield, Ohio) 1844-1994, 1852-04-28

county whichthey shall believe 10 be- val
ued below its true value in money, such
/ per oentnm,in each case, as will raise the
same toits true value in money. @ \
i Cd. They shall deduct from the aggre-
gate valuation Of the real property of every
county, which they shall believe to be val
ued above its true value in money, such
| per centum, in each case, as will reduce
the same 10 its true value in money.
| Sd. If they shall believe that right and
justice require the valuation Of the real
property Of any town or towns in any
county, or Of the real property OF such
county not IN towns, to be raised, or to be
reduced, without raising or reducing the
other real property of such county, or
without raising or reducing in it the same
ratio. they may. in every such case, add
to, or take from the valuation of any one
or more Of such towns, or Of property not
in town., such per oentumas they shall be-
leye will raise or reduce the same to its
true value in money. @Hd,ou Wdl a8h
4th. They shall not reduce the aggre-
gate ofall the real property Of the State, as
returned by the county auditor, more than
ten millions of dollars. % 9aaaga ri ~ Go
81 9Th. Said board shall keep full record
of their proceedings and orders. ,Iaot
81 ysleDUTIES OF STATE AUDITOR. 3oJ
ID Sec. So, When the State board of equal
lzation shall have completed their eqnali-
cation Of real property among the several
counties, the auditor of state shall trans.
nit to each county auditor, statement OF
the per centum to be added to-, or deduct
4 ed from the valuation of the real property
Of his county, specifying the per centum
added to. or deducted from the valuation
of the real property of each of the several
towns, and Of the real property not in
towns, in case an equal per oentum shall
not have been added to or deducted from
: each; and the county, auditor shall forth
with proceed to add to or deduct from each
tract or lot of real property in his county,
the required per centum on the valuation
thereof as it stands, after the same shall
have been equalized by the county board
Of equalization; adding, moreover, or de-
Quoting. in each case, any fractional sum
Of less than fifty cents. so that the value of
any separate tract or lot, shall contain no
fraction OF dollar. .,-n ..-ru a4j
Sec. So. The auditor of state shall, on
or before the fifteenth day of July, annu-
ally. 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 deiraying 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 au.
ditor on the taxable property of each coun-
ty 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 coun.
ty board for the equalization of the real
and personal property, and moneys and
credits, in each county, exclusive of the
city OF Cincinnati, to be composed of the
county commissioners and county aud,or,
who shall meet for that purpose at the au-
ditor's Office, in each county. on the Sec
ond Wednesday Of May, annually. Said
board shall have the power to hear COM
plants, and to eqalze the valuation of all
real and personal property, moneys and
credits, within the county. and shall be
governed by the rules prescribed in the
fiity-thrd section Of this act, for the gov.
ernment of county boards for the equali-
zation of real property; Provided, that
said board shall not reduce 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 asses
sors for the current year. . .5.... reH la
SEC. 81. There shall be special board
for the equalization Of the real and per-
sonal property. moneys, and credits, in
the city OF Cincinnati, to be composed of
the county auditor, and six citizens of said
city, to be appointed by the city council;
said board shall meet annually, at the
auditors office in Cincinnati. on the Sec
ond Monday Of May, and shall have power
to equaize the value ofathe real and per.
sonal property, moneys and credits, within
the city of Cincinnati and shall be gov
erned by the same rules, provisions and
limitations, that are prescribed for the
government Of the county boards, for the
equalization Of real and personal property,
moneys and credits; Provided, that said
board shall not be authorized to extend its
session beyond the first Monday in June,
in each year. yGH Re fAb t aal
SEC. 62. The several county auditors
shall lay before said boards Of equaliza-
ton, the valuation 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 equalization, and Of those re-