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

gIegale falue thereof, as fixed BY the STATE
b0Brd Of equalization, nor below its aggfe-
gate value on the duplicate OF the preceding
year; 10 which shall be added the value Of all
new entries and new structures, over the
value OF those destroyed, as returned by the
several township assessors foF ;he current
lyear.
Sec. 81. There shall be q special board
for the equalization Of real and personal pop
erty, moneys, and credits, in the city Of Gin
cinnati, to be composed Of the county audi
tor, and six citizens Of said city, TO be ap-
pointed by the city council; said board shall
meet annually, at the auditors office in Gin
cinnati, on the second Monday OF May, and
shall have power TO eqnalize the value OF the
real and personal property, moneys and
credits, within The ,ity Of Cincinnati, and
shall be governed by the same rules, provis-
ions and limitations, that are prescribed for
the COVE rnment Of the county boards, for The
Equalization Of real and personal property,
moneys and credits; Provided, that said
board shall not be authorized 10 extend its
session beyond the first Monday in June, in
each year. si
Sec. 60. The several county auditors
shall lay before said board Of equalization,
The valuation Of the several tracts and lots
Of real property in their county, as the same
were entered on the duplicate Of the prece-
ding year, or as fixed By the stale 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, as are in their offices; and each
board shall keep a regular journal of Its pro-
ceedings, which shall be deposited with the
auditor Of the county; and the county audi
tor shall add 10 or deduct from the value Of
any tract or lot OF real property, or Of any
district, township, or town, such sum or
per cent. as shall have been ordered by the
board Of ofequalization. And said board shall,
also, at the same time, hear complaints, and
equalize the assessments ofall personal prop
erty, moneys aud credits, new entries and
new structures, returned for the current
year by the township assessors; and said
board shall have power to add to or deduct
from the valuation Of the personal property,
or moneys, or credits, of any person return
ed by the assessors, or which may have been
omitted by him, or 10 add other items, upon
such evidence as shall be satisfactory to suid
board, whether said return be made upon
oath Of such person or upon the valuation Of
the assessor; but when any addition shall be
ordered TO be made to any list returned under
oath, STATE ment Of the facts on which such
addition was made, shall be entered on the
journal of the boarl; and when any reduc-
ton shall be ordered TO be be made in the
amount Of personal property or moneys and
credits Of any person, whether such return
be made by such person or BY the ASSESSOR, u
statement of the facts on which such reduc.
ton was made, shall be entered on the jour
nal Of the board.
DUTY OF COUNTY AUDITORS AsTo MAKING TAX
LISTS AND DUPLICATES, AND ASSESSING
TAXES.
Sec. SO. Each county auditor shall make
out, ia book to be prepared for that pur-
pose, in such manner as the state auditor
shall prescribe, complete list or schedule
of all the taxable property in his county, and
the value thereof, as equalized, arranged in
the form following:
Each separate tract Of real property in
each township his county, other than town
property shall be contained in line or lines,
opposite, the name of the owner or owners
which shall be arranged in alphabetical Or
der.
Each separate lot or tract Of real property,
in each town, shall be set down in line or
lines opposite the name OF the owner or own
e.s, arranged in alphabetical order.
The value OF personal property, moneys,
credits, investments in bonds, stocks, joint
stock companies, or otherwise, Of each per-
son, company, or corporation. within each
township, shall be set down in column op-
posite the name Of the owner, person, or cor
poration, in whose name the same is listed
the names Of persons in each township who
are not residents Of any incorporated town,
shall be set down in alphabetical order in one
list and the names Of persons who are resi-
dents of any incorporated town, shall be en-
tered in another list, in alphabetical order.
Sec. GA. 1t shall be the duty of the Au-
ditors OF the several counties in which one
or more banking companies may be situated
upon receiving returns of their notes and
bills discounted, and all other moneys, ef-
fects, or dues, as provided in the nineteenth
section Of this act to enterthe same for taxa
ton upon the grand duplicate Of the proper
county, and upon the city duplicate for city
taxes. in cases where such city tax is not re-
turned upon the grand duplicate, but is col
lected by the city officers, which amount SO
returned and entered, shall be taxed for the
same purposes, and to the same extent thai
personal property is now or may be taxed, in
the place where such bank or banking COM
pany is situated; and such tax shall be collec-