The Democratic sentinel and Harrison County farmer. [volume] (Cadiz, Ohio) 1851-1852, 1852-04-28

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to its true value in money. ..r
4th. They shall not reduce the aggre-
gate value of all there's property ofthe
State, as retuned by the county auditor,
more than ten millions Of dollars,
9th. Said board shall keep full record
Of their Proceedings and orders.
Dudes Of STATE .iaator.
SIC. SO. Whenthe State board Of equali-
zation shall have completed their equali-
zation Of real property among the several
counties, the auditor of state shall trans
init to each county auditor, statement of
the per centum to be addeedto, ordeduct-
ed from the valuation ofthe real property
of his county, specifying the per eentum
added to, or deducted from the valuation
of the real property of eae of the several
towns, and of the real property not in
towns, in case an equal per centum shall
not have been added to or deducted from
each; and the county auditor shall forth
with proceed to add To or rdeduct from each
tract or lot of real property in his county,
the required per centun on the valuation
thereof, as it stands, after the same shall
have been equallzed by the county board
of equalization; adding, moreover, or de-
ducting, in each case, any fractional sum
( of less than fifty cents, so that the value Of
any separate tract or lot, shall contain no
raction of dollar.
SEC The auditor Of state shall, on or
before the fifteenth day of July, annually,
gave notice to each county auditor, of the
{ rates per centum required by the general
assembly, to be levied for the payment of
7 the principle and nterestofthepub debt,
/ for the supported common schools for de-
fraying 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 col
umn, and denominated state taxes.
4lnaM County Board Of Equalization.
SEC 60. There shall 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 auditor,
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 cqualize the valuation OF
all real and personal property moneys and
credits, withiT. the county, and shall be
governed by the rules prescribed in the
fifty third section of'this act, for the gov
ernment of county boards ior the equaIiza
! ton ofreal property Provided, that said
board shall not reduce the value of the
property ofthe county, below thc,agregate
value on the duplicate Of the preceding
year; to which shall be added the value
of new ,entris and new structures, over the
value of those destroyed, as returned by
the several township assessors for the cur
rent year.
SEC. 6l. There shall be a special
board for the equalization of the real and
personal 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 coun-
cil said board shall meet annually, at the
auditors Office in Cincinnati, on the sec
ond Monday Of May, and shall have pow
er to equlaize 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 ofthe county boards, TO-
! the equalization of real and personal prOr
perty, moneys and credits; Provided that
Said board shall not be authorized TO ex-
tend its session beyond the first Monday
/, in June, in each year.
SEC 90. The several county auditors
shall lay before said boards of equaliza-
tion, the valuation of the several tracts
and lots Of real property in their county,
as the same were entered on the dupli-
cate of the proceeding year. or as fixed
by the state board of equalization, and of
those returned by the assessors of the
several townships, for the current year,
with such maps, returns, lists and abstracts,
rs are in their Offices; and each board shall
keep regular journal of 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 dis
trict, 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 COM
plants, and equalize the assessments Of
AL personal property, moneys and credits,
new entries and new structures, returned
for the current year by the township as
SCISSORS; and said board shall have power
to add to or deduct from the valuation o
the personal property, or moneys, orcred-
its, Of any person returned by the asses,
sors, or which may have been omitted by
him. or to add other items, upon such
evidence as shall be satisfactory to said
board, wether said return be made upon
cath of such person or upon the valua.
ton of the assessor; but when any addi.
ton shall be ordered TO be made to any
list returned under oath, a statement o
the facts on which such addition was made
shall be entered on the Journal of the
4 board; and when any reduction shall be
ordered to be made in the amount of per-
sonal property or moneys and credits o
any person, wether such retnrn be made
by such persomdr blythe assessor, a state
ment of the facts en- which such reduction
WAS made, shall be entered on the journal
Of the board.
Duty Of County Am1itors as to making to1
fists and duplicates, and assessing tares
| SEC. G3. Each county auditor shall