The spirit of democracy. [volume] (Woodsfield, Ohio) 1844-1994, 1859-07-27
,.SgaIlrtf:ii9taa Spirit Of ne>nrnott7r:,alep tl
LAWS OF OHIO.
:, PUBLISHED BY AUTHORITY.
CONTINUED.


rs PUBLISHED BY AUTHORITY.
e'ft "a igeaE, p. CONTINUED.
Sec, 81. Each count auditor shall make
cut and transmit to the auditor of state, before
the first day of September annually, state
( nent OF the aggregate value Of the taxable
= property in his county, and of the total
~; amount of taxes for all purposes assessed
thereon for tina. year, and he shall make out
and transmit by mail to the auditor of state,
On or before the first day of October in every
year, complete abstract of the duplicate of
-, has county; he shall also, at the time,
= make out and transmit to the auditor of state
an abstract of the number and value of each
! Of the enumeraten articles, the value of man
ufactures' stock, and the value of other per-
sonal property moneys, credits, investments
In bonds, stocks, joint stock comp panies,
- otherwise, and the value of all other al ticles
Sf personal property returned by the
- township assessors, as fixed by the county
board of equalzation; said abstracts shall be
hs made out in such form of the auditor of state
shall prescribe, and shall also make out and
g. transmit to the auditor of state, before the
fourth Monday of October one thousand
kS-sight hundred and ffty-nine and every
sixth year thereafter, complete copy of
sd the grand list of real property of each
county as it shall stand upon the duplicate of
ed that year. sa,.i;s57tA 80 brs =srs7--a
60c. 80. II tue county treasurer Snall De
Unable to collect, by Distress or otherwise,
thstaxes which have been or hereafter shall
Be assessed upon any person or corporation, or
taissn any executor, administrator, guardian, re-
ceiver accounting officer, agent or factor. such
" treasurer shall apply to the clerk of the court
aDu ofcOmmon pleas in his county, at any time
after his annual settlement with the county
e1a sssdito1 and said clerk shall cause a notice
srs TO be served upon such person, corporation,
Sel executor, administrator, guardian administra-
tor guardian, receiver, accounting officer,
] agent or factor, requiring him forthwith to
k:soshow cause why he should not pay such tax
: Sqss; and if he shall fail to show sufficient
E4-soause, said court, at the term to which said
notice is returnable, shall enter rule against
klt ;Himfor the payment of such taxes, and the
ssasost of such proceeding, which rule shall have
E,io the game force and effect judgment at
I Jaw, and be enforced by attachment or execu-
hrsxYs0u; or such process as may be directed by
ths eonrt. -- -
.isovssfr BOARDS FOR THE EQUALIZATION OF REAL
aSKAaTG ~ PROPERTY. AZ 8E3
sec 80. The county auditor, the county
surveyor, the county commissioners, or ma
jority of them, shall form a county board for
the equalization of the real property of their
county, with the exception of the real proper
u In the- city Of Cincinnati which shall be
2slnequalized by sprcial board, as hereinafter
provided. They shall meet on the first Tues
day after the first Monday of September, one
thousand eight hundred and ffty-nine, and
every sixth year thereafter, st the auditors
sslf Sce In the several counties, when the county
-sIo Auditor shall lay before them the returns of
i1Shei real property, mode by the several dis
% hsffct assessors Of such county, with the addi-
ss ,ltions he shall have made thereto, and having
fds each taken an oath fairly and impartially to
euualize the value of the real estate of such
al county, agresably to the provisions of this
81, they shall Immediately proceed to equal
~ -~1-- <ks Al Il La
% bhall be entered the tax list at its true val
ue and for this purpose they shall observe
the following rules 1st. They shall raise the
.Slvaluaton of such tracts and lots of real prop
10 srty rs, in their opinion, have been returned
oi below theft true value, to such price or sum
nj les they may believe to be the true value
70 athsfeof, agreeabiy to the rules prescribed by
thin act for the valuation thereof. I'd. They
VOC shalt reduce the valuation of such tracts and
lotA as, in their opinion, have been returned
g Iabewst their true value, as compared with the
baA average valuation of the real property of such
xnlsounty, having due regard to the relative sit
,,,rip ipation, quality of soil, improvements, natural
and artificial advantages, possessed by each
,,as tract and, lot. Sd. They shall not reduce the
.r.u sggregate value of the real property of the
van county, below the aggregate value thereof, as
-.~ 1etprnsd by the assessors, with the additions
suin made, thereto by the auditor, as herenbefore
.krs required; the county auditor shall keep an ac
-essncufat0s journal or record u tno prOcetulugS
Sa. and orders of said board. t
ria, SEQ No. There shall be special board for
.b,,sthe equalization of the real property in the
.aI.sita 81 Cineppati to be composed of the coun-
oty auditor and six citizens of said city, to be
ssei appointsd by the city counci said board shall
meet at the auditors Office in rCinoinnati on
tho fourth Monday of October, one thousand
eightihahdred and fifty nine, and every sixth
sssd and shall have power to equal
sds ise the value of the real property within the
saisr city of Cincinnati and shall be governed by
lsiis sa,o same rules, provisions and limitations
ssaz that are prescribed in the proceeding section
for the government of the county boards for
e the equalization Of property. ,,rb.,.t.5 y .i
\. -.t Seo. ~. Each county auditor shall, on or
zg,,. before the first Monday of December, one
tteusand eight hundred and ffty7nine, and
y :. exegy sixth year thereafter, make out and
4 a., transmit to the auditor Of state an abstract
81 lef thsreal property of each township in his
~ eonnty, in his county, in which he shall rset]
1orth--lst. The number Of acres, exclusive Of
obteHn lots, returned by the several assessors in
s,n., ,Is ceunty, with such additions as shall have
-, b6sp made thereto. I'd. The aggregate value
ssss f AL such real property, other than town lots
lots as returned by the several assessors OF
his county, inclusive Of such additions as
shall hare been made thereto, under the pro.
visions Of this act, Sd. The aggregate value
-of the real property in each town in his coun-
IT, as returned by the several assessors, with
such additions las shall have been made
-sn1 thereto t27ish ga s's4 ~
shais' .Ll ~ STATE BOARD OF EouAIlzArros.
80 See. 40. The state board of equalization
toa IsAsll consist of one member from each sena-
d seysl district of the state except the first dis
bs,rstriet, which shall be entitled to three mem
hers, all of whom shall nave the qualifications
gysf,sieetsss; and the qualified electors of each
senatosial district shall, at the October cleo
tion, in the year one thousand eight hundred
aud Fifty mine, and every sixth year thereafter
:. elect persons to serve as members of such
ot pHos alizafinI in acnardanca with the