The Portsmouth inquirer. [volume] (Portsmouth, O. [Ohio]) 1849-1855, 1852-04-23

81 j. Ass.' 81 81 a..,< .s
oil such cases. 2 notly every such per.
son, before making the entry upon the du-
plicale. that be may have an opportunity
Of showing that bis statement .Or return
of The assessor was correct; and the
county auditor shall, in all such cases, Gle
in his Office statement Of the 4acis or
evidence upon which he made such cor
rection but be shall in no case reduce
the amount returned by the assessor with
out the written assent of the auditor Of
state, given on statement Of facts sub
mitted BY the county auditor.
Sec. AZ. Each county auditor shah,
from time to time, correct any errors
which he may discover in the name Of he
owner, in the valuation, description or
quantity of any tract or lot contained in
the listof real property in his county; but
in no case shall he make any deduction
from the valuation Of any tract or lot Of
real property, except such as shall have
been ordered, either by the state board OF
by the county board of equalization, in
conformity with the provisions of this
act, or upon the written order of the audi
1Itorof state, which written order shall on.
ly beypade upon a statement Of facts sub
mitted 10 the auditor of state in writing.
Sec. 40. Each county auditor shall
correct the valuation of any parcel ofreal
property, on which any new structure
Of over one hundred dollars in value may
have been erected, or on which any struc-
ture Of the like value shall have been de-
stroyed, 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.
i Sec. 49. County auditors shall not
publish in the list Of delinquent or for
ieited lands, any tract or lot upon which
thetaxes due shallnot be more than double
the cost Of publishing such tract or lot,
but such tract or lot, shall be retained
upon the duplicate until the taxes due
thereon shall be more than double the cost
of publishing the same in the list Of de.
} linquent or forfeited lands.
Sec. SO. Each county auditor shall
make out and transmit TO the auditor ol
state, before the first day of September.
annually, statement Of the aggregate
value of the taxablt property in his coun-
ty, and of the total amount Of taxes for
all purposes assessed thereon for that year;
and he shall make out and transmit by
mail, to the auditor of state, on or before
the first day of October in every year, a
complete abstract of the duplicate of his
county he shall also, at the same time,
\ make out and transmit to the auditor Of
state, an abstract of the number and val
ue Of each Of the enumerated articles, the
value of merchants and manufacturers
stock, and the value of all other personal
property, moneys, credits, investments in
bonds, stocks, joint stock companies, or
otherwise, and the value of all other arti-
cles of personal property as returned by
the township assessors, or as fixed by the
county board of equalization said alb
stracts shall be made out in such form as
the auditor of state shall prescribe and
shall also make out and transmit to the
auditor ofstate, before the fourth Monday
of October, one thousand eight hundred
and ffty-three, and every sixth year there
after, complete copy Of the grand list Of
real property of each county, as it shall
stand upon the duplicate Of that year.
), Sec. 81. If the county treasurer shal
be unable to collect by distress, or other.
wise, the taxes which have been, or here.
after shall be assessed upon any person
or corporation, or on any executor, ad.
mnistrator, guardian, receiver, accounting
officer, agent or factor, such treasurer shall
apply to the clerk of the court of common
pleas in his county, at any time after his
annual settlement with the county auditor,
and said clerk shall cause notice TO be
served upon such person, corporation, ex-
ecutor. administrator, guardian, receiver,
accounting officer, agent or factor, requir-
ing him forthwith to show cause why he
should not pay such taxes; andif he shall
fail to show sufficient cause, said court,
at the term 10 which said notice is return.
able, shall enter rule against him for the
payment Of such taxes, and the cost oi
such proceeding, which rule shall have
the same force and effect as judgment al
law, and be enforced by attachment OF
Execution, or such process as may be di.
rected by the court.
Sec. So. That previous to the first day
of November in each year, the treasures
of the several counties shall attend one
day, at the place of holding the election,
in each township of their respective coun-
ties, for the purpose Of receiving taxes.
GO U NTY BOARDS FOR THE
| EQUALIZATION OF REAL PROP
| ERTY.
| Sec. So. The county auditor, the coun-
ty surveyor, the county commissioners,
and the district assessors, or majority Of
them, shall form county board for the
Equalization Of the real property Of their
county, with the exception of the real
property in the city of Cincinnati, which
shall be equalized by special board, as
hereinafter provided. They shall meet on
the first Tuesday after the first Monday Of
September. one thousand eight hundred
and fifty-three, and every sixth year