Carroll free press. [volume] (Carrollton [Ohio]) 1834-1861, 1852-04-30

said couTt, at the term q which sald noiiee ls
reIurnable, shall epIer rule against him lor
the payment Of such axe. and he cost of such
proceeding. which rule shaa. have the same
force aud effect as judgement uI law, and be
enforced by atachmenl or execution, OF such
process as may be directed by the court.
See. Sc. That previous 10 the FIRST day Of
November in each year, the TeasureTs Of the
several couoliss shall suend one day. at lhe
place Of holding the eleeibu, 10 each township
Of their respective counties, for the purpose Of
receiving taxes.
County Boards for the equalization ol real
81. % properly.
Sec. IS. The county auditor, the county
Surveyor, The county commissioners. and the
disiri:I assessors, or a majority Of them, shall
form county board for the equalization Of the
real properly Of their county, with the exceP.
lion OF the real properly 10 the city Of Clncin.
naIi, which shall be equalized by special board
as hereinafter provided. They shall meet on
The first Tuesday after the FIRST Monday OF Sep
lember. one thousand eight hundred and fly'
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 real property made by the several
district assessors Of such county, with The add.
/ lions he shall have made thereto, and having
4 each taken an oath fairly and impar;ially to
/ eoualize the value Of the real eslaie Of such
county, ngreeably 10 The provisions Of this ACT,
they shall Immediately proceed 10 equaze
such valuation, so that each ITacI or lot shall be
entered on The tax lisI at its true value; and for
this purpose they shall observe The following
rules. .. f.ar# rts .-.Hfs
Isl. They shall raise The valuation Of such
tracts and lots Of real properly as ~ their opIn'
/ ION, have been returned below their true value
10 such price or sum as they may believe TO b5
the uue value thereof, ngreeably to the rules
prescribed by this ACT. for the valuation there
Of, ..
81. They shall reduce the valuation Of such
tracts and lots, as, in their opinion, have beer
returned above their true value, as compared
with the average valuation Of the real properly
Of such county, having due regard TO The rela
live situation, quality Of soil, improvements
natural and artificial advantages possessed By
each Roct and lot. err
81. They shall no, redVce the aggregate val
ue Of the real opery Of Ihe.counIy. as re-
tufucQ Nv lHt uSStoautog VIII NuO uuhhiJuo lhou'
thereto by the auditor. as hereinbelore required
The county auditor shall keep an accurate jour
nal or record Of The proceedings and orders o
said board,
Sec. 81. There shall be special board 70
The equalization of the real property in the CT
" of Cincinnati, TO be composed of The county
auditor and six cilizens Of said city, to be ap
pointed by the city council; said board shAl
meet a. Ihe AUDITORS office 10 Cincinnati. on III
fourth monday o: Ocl. one thousand eight hun
dred and ffiy.lhree, and every sixth year there
after. and shall have power TO equnze the val
ue of the real properly within the city OF Gin
cDnaIi. aud shall be governed by the sam
, rules. provisions, and limitations, tha. are pres
, cribed in the preceding section for The govern
ment Of the comfy boards for The equalization
ofreol properly,
Sec. 55. Each county auditor shall, on o
before the first Monday Of December, one thou
, sahd eight hundred and fGy.Ihree, and ever,
SIKH year thereafter, make out and transmit 4
the auditor o! sla,o an abstract of The real prop
cry Of each township in his counly, in whicI
, he shall [setl forth .....
!, Isl. The number Of acres. exclusive of IowI
lois, returned by the several assessors in hi
, county, with such addiIions as shall have bee
/, made thereto. .r,
2J. The aggregate value Of all such rea
property, other Than town lots, as returned b
. Ihe several assessors Of his county, inclusiv
of such additions as shall have been mad
, thereto, under the provisions of This act.
: Sd. The aggregate value Of the real proper
: " IN each town in his county, as returned b
( tho several assessors, with such addlIiOns o
= shall have been made thereto. ~
" State board of equalization.
= Sec. 56. The state board disqualification sha
/. consist of one member from each senatorial dis
ricl Of This state, except the first district, whlc
shall be entitled 10 three members, all of whor
: shall have the qualifications Of electors; an
The qualified electors Of each senatorial dlslrIc
:, shall, al the October election, 10 the yenr on
= thousand eight hundred and ify.Ihree. and eN
4 cry sixth year thereafter, elect persons TO sery
: as members of such board Of equalization, /
q accordance with tho provisions Of this secIlnl
I and the returns OF The poll hooks and cerlif
i Gates Of election shall be governed by The la
: regulating The election of senators; AMI in cas-
Of vacancy in such office, either by death, rel
h igna.ion, or Otherwise, the governor Of The sO'
shall have power to appoint person, who sha
:, be a resident eeclor of the district so vacated
q 10 fill such vacancy, as soon as he shall be il
3 formed thereof, the auditor Of state shall by VII
: Tue Of his office, be member of this board.
sr Sec. 81. The said board shall meet at Cl
: lumbus on The first Monday Of November, on
I" thousand eight hundred and 6lIy'.hree, and e'
= cry SIKH year thereafter, and the membel
q thereof shall each take an oath or affirmation
). that he will. 10 the best Of his knowledge at
!, ability, so far as The duty devolves on hin
e equaize the valuation Of real properly amor
:, the several counties and towns in the state, a
= = cording TO The rules prescribed by this act {
. yduing and equalizing the value OF real Prope
,e "; and having received from The auditor
n state the abstracts Of real property trOnsmin'
!; !, 10 him BY the several county auditors, So
: board shall proceed TO equalize the same amor
/. The several towns and counties Of the state,
!. The manner hereinafter prescribed: