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

be. enforced by attachment or execution,
OF such process as may be directed by the
IEcourt. s-s @ E 81
SEC. SO. That previous 10 the first day
Iof November in each year, the Itreasurers
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 ofreceivng taxes1E
COUNTY BOARDS FOR THE EQUALIZATION OF
REAL PROPERTY.
SEC. SO. The county auditor. the county
surveyor, the county commissioners, and
the district assessors, or majority OF them.
shall form county board for the equaliza.
ton Of the real property Of their county,
with the exception Of the real property in
the city Of Cincinnati, which shall be
rqualized by special board, as hcreinaf
ter provided. They shall meet on the first
Tuesday after the first Monday Of Septem.
brr. r.one thousand eight hundred and fifty
three. and evary sixth year thereafter, at
the auditors office, in their several counties
when the county auditor shall lay before
them the returns OF tile real property, made
| by the several district assessors Of such
county, with the additions he shall have
made thereto. and having each taken an
oath fairly and impartially to equalize the
value OF the real estate OF such county,
agreeably 10 the provisions of this act,
they shallimmedalely proceed to cqualize
such valuation, so that each tract or lot
shall be entered on the lax list at its trne
value; and for this purpose they shall oh
serve the following rules: 3'. "'a a'."
lst. They shall raiso tho valuation OF
such tracts and lots of real property, as, in
their opinion, have been returned below
their true value, to such price or sum as
they may believe to be the true value there.
Of, agreeably to the rules prescribed by this
act tor the valuation thereof
2d. They shall reduce the valuation of
such tracts and lots. as, in their opinion,
have been returned above their true value,
as compared with tho average valuation
Of the real property Of such county, having
due regard to the relative situation, quality
| Of soil, Improvements, natural and arii-
cial advantages, possessed by each tract
| and lot.
Sd. They shall not reduce the aggregate
value OF the real property of the county,
as returned by the assessors, with the ad.
dtions made thereto by the auditor, as
hereinbefore required; the county auditor
shall keep an accurate journal or record
Of The proceedings and orders OF said
board. H. 'a.''
Sec. 81. There shall be a special board
for the equalization Of the real property in
the city of Cincinnati, 10 be composed of
the county auditor, and six citizens Of said
city, to be appointed by the city council;
said board shall meet at the auditors Of
flee in Cincinnati, on the fourth Monday
Of October, one thousand eight hundred
and fifty y-three, and every sixth year there
after, and shall have power TO equalize the
value of the real property within the city
of Cincinnati, and shall be governed by
the same rules, provisions. and limitations,
that are prescribed in the preceding Sec
ton for the government OF the county
boards for the equalization of real prop.
eriy
SEC. So. Each county auditor shall. on
or before the first Monday of December,
one thousand eight hundred and fifty three,
and every sixth year thereafter, make out
and transmit to the auditor of State an ab-
s,ract of the real property of each town
ship in his county, in which he shall set
| forth.
lst. The number Of acres, exclusive OF
town lots, returned by the several asses
sors Of his county, with such additions as
shall have been made thereto f'".
Cd. The aggregate value Of all such real
property, other than town lots, as returned
by the several assessors OF his county, in
elusive Of such additions as shall have
been made thereto, under the provisions
oil this act ' -s au ,.a
Sd. The aggregate value of the real
property in each town inyhs county. as re-
turned by the several assessors, with such
additions as shall have been made there
to. ".N... 'ts .' '".
STATE BOARD OF EQUALIZATION.
SEC. So. The State board Of equalization
shall consist of one member from each sem
atorinl district Of this State, except the first
district, which shall be- entitled to three
members, all Of whom shall have the quail.
ifcations Of electors; and the qualified
electors OF each senatorial district, shall
at the October election, in tine year one
thousand eight hundred and fifty-three,
and every sixth year thereafter. elect per-
sons to serve as members Of such board of
equalization, in accordance with the pro-
Visions Of this sections; and the returns ofI
the poll books and certificates Of election
shall be governed by the law regulating
the election Of senator's; and in case of
vacancy in such office, either by death. re-
signalion. or otherwise, the Governor the
State shall have power TO appoint person,
who shall be resident elector of the dis
trict so vacated. 10 fill such vacancy, as
soon as he shall bo informed thereof the