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

and effect As . Judgment at law. and be
enforced By attachment or execution, or
such process as nsy be directed BY the
court.
SEc So That previous to the first day
Of November Ia each year, the treasurers
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
Coahiy Boards for tAe Equalization Of Real
70 D. r Property.
SEC. So. The county auditor, the eoun-
/ ty surveyor, the county commissioners,
and the district assessors, or majority
of them, shall form comfy board for the
equalization OF the real property of their
county, with the exception of the real prop
crty in the city of Cincinnati which shall
be eqpalized by a ,pecial board, as here
/ matter provided. They shall meet OF
/ the first Tuesday after the first Monday
/ of September, one thousand eight hundred
and ilty-three, and every sixth year
thereafter, at the auditors office in their
several counties, when the county auditor
shall lay before them the returns of the
real property. made by the several district
assessors of such county, with the add.
| tionS he shall have made thereto, aad
having each taken an oath fairly aud i'm
partially to equalize the value of the real
estate OF such county, agreeably 10 the
provisions OF this act, they shall inmedi-
ately proceed to equalize such valuation,
so that each tract or lot shall be entered
! on the tax list at its true value; and for
this purpose they shall observe tie follow
ing rules:
1st 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 there
of ayreeably to the rules prescribed by
! this act, for the valuation thereof
Cd. They shall reduce the valuation
of such tracts and lots, rs, in their opin-
ion, have been returned above the true
value, as compared with their average
aaustion of the real property of such
county, having due regard TO the relative
ituation, quality of soil, impro vemen:s.
natural and'artifcial advantages, possess
ed by each tact and lot. r.
Sd. They shall not reduce the aggre-
gate value OF the real property OF the
county, as returned by the assessors with
the additions made thereto by the auditor,
as herein before required; the county au-
ditor shall keep an accurate journal or
record of the proceedings and orders of
said board.
SEC. 81. There shall be special
board for the equalization Of tre real
property in the city of Cincinnati, to be
composed of the county auditor, and six
eitizcnf OF said city to be appointed by the
city council; said board shall meet at the
auditors Office in Cincinnati, on the fourth
Monday of October, one thousand eight
hundred and fifty-three, and every sixth
wear thereafter, 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 section for the government Of
the county boards for the equalization of
real property.
SEC. 55 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 abstract of the real property Of
each township in his county, in which he
shall set forth
1st. The number of acres, exclusive
of town los, returned by the several as
SCISSORS in his county, with such additions
as shall have been made thereto.
Cd. The aggregate value of all such
real property, other than town lots, as re-
turned BY the several assessors Of his
county, inclusive of such additions as shall
have been made thereto, under the pro-
visions 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. sc. The state board of equalization
SIldlI VI OIlC CfbCll oCll
atorial district Of this state, except the
first district, which shall be entitled to
three members, all of whom shall have tho
qualifications of electors; and the qualified
electors of each senatorial district, shall, 4,
at the October election, in the year one
/ thousand eight hundred and fifty-threc,
and every sixth year thereafter, elect
persons to serve as members of such board
of equalization, in accordance with the
provisions of this section; and the returns
of the poll books and certificates of cleo
ton shall be governed by the law regu-
lating the election of senators; and in case
of yacancy in such Office. either by death,
resignation, or otherwise, the governor Of
the state shall have power to appoint a
person. who shall be resident elcctor of
the district so vacated. to fill such vacan-
cy, as soon as he shall be informed there
of; the auditor of state shall, by virtue of
his office, be member ofthis board.
SEC. 81. The said board shall meet at
Columbus en- the first Monday ofNovem-
Der, one thousand eight hundred and fifty
three, and every sixth yestr thereafter, and
the members thereof shall each take an
oath or affirmation, that he will, TO the
best of his knowledge and ability, so far
as the duty devolves- on him, cqualize the
value Of real property among the several
counties and towns in the state, according
to the rules prescribed by this act for VAL
uing and equalizihg the value Of real prop
eIty; and having received from the audi