Gallipolis journal. [volume] (Gallipolis, Ohio) 1837-1919, 1852-04-29
Sec. 50. That previous to the first

oec' 0Z. Inat previous 10 the nrst
day Of November in each year, the
the tresurers OF the several counties
shall attend one day, at the place OF
holding the election, in each town.
ship OF their respective counties, Tor
the purpose Of receiving taxes.
COUNTY BOARDS FoR THE EouALIzA-
TIoN OF REAL PROPERTY.
Sec. So. The county auditor, the
county surveyor. the county CON-
missioners, and the district assessors,
or a majority of them, shall form a
county board for the equalization oi
the real property OF their county
with The exception of the real proper
ty 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 thereaf,
ter, al the auditors Office, in their
several counties, when tile county
auditor shall lay before them the
returns OF the real property. made
by the several district assessors oi
such county, with the additions he
shall have made thereto, and having
each taken an oath fairly and impair
tally to equalize the value OF the real
estate OF such county, agreeably TO
the provisions of this act, they shall
Immediately proceed to equalize such
valuation, so that each tract or LOT
shall be entered on the tax list at lis
true value; and for this purpose they
shall observe the following rules:
lst. They shall raise the 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 thereof,
agreeabIy 10 the rules prescribed by
this act, for the valuation thereof.
ID. They shall reduce the valua-
ton OF such tracts and lots, as in
their opinion, have been returned
above their true value, as compared
with the average valuation Of the
real property Of such county, having
due regard to the relative situation
quantity Of soil, improvements, natu-
raj and artificial advantages, pos
sessed by each tract and lot.
Sd. They shall not reduce the ag'
gregate value of the real property oi the
county, as returned by the assessors
with the additions made thereto b. the
auditor, as hereinbefore required; the
county auditor shall keep an accurate
journal or record of the proceedings
and orders Of said board.
Sec 54. There shall be a special
board for the equalization of the real
property 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 at the auditors office in Cincinna.
ii, on the fourth Monday of October,
one thousand eight hundred and fifty
three, and every sixth Year thereafter,
and shall have power to equalize the
value of the real property within the
city of Cincinnati, and shall be govern
ed by the same rules. provisions. and
limitations, that are prescribed in the
preceding section for the government oi
the county boards for the equalization
of real property.
Sec. 55. Each county auditor shall
on or before the first Monday of De.
cembeI, one thousand eight hundred and
fifty-three, and every sixth ear there.
after, make out and transmit to the au.
ditor of state an abstract of the real
property of each township in his coun.
ty, in which he shall set] forth
LIST. The number of acres, exclusive
of town lots returned by the several
assessors in his county, with such ad.
ditions as shall have been made thereto
ed. The aggregate value Of all such
real property, other than town lots, as
retured b. the several assessors of his
county, inclusive of such additions as
shall have been made thereto, under the
provisions Of this act.
Sd. The aggregate value Of the real
property in each town in his county, as
returned by the several assessors. with
such additions as shall have been made
thereto.
STATE BOARD OF EQUALIZATION.
Sec. 56. The state board of equaliza-
ton shall consist of one member from
each senatorial district Of this state, ex-
cept the first district, which shall be en-
titled TO three members, all of whom
shall have the qualifications of electors;
and the qualified electors of each sena.
torial district, shall, at the October elec-
ton, in the year one thousand eight
hundred and fifty-three, and every sixth
year thereafter, elect persons to serve
as members of such board of euualiza-
ton. in accordance with the provisions
Of this section; and the returns of the
poll books and certificates of election
shall be governed by the law regulating
the election of senators; and in case Of
vacancy in such Office either by death.
resignation, or otherwise. the governor
of the state shall have power to appoint
person, who shall be resident cleo