The Portage County Democrat. [volume] (Ravenna, Ohio) 1854-1868, 1859-05-11
STATE BOARD OF EoUAIzArfol


made thereto, under the provisions of this sct 3D. The
aggregate value of the e property in each town in his
county, returned by The several with such
additions as shall have been made thereto - ~
| STATE BOARD EoUAIzArtoN
| SIC AZ. The state board of equalization shall con-
sst of one member from each senatorial district Of the
stale, the first district which shall be entitled to
ihree members all of whom shall have the Qualifications
district SHALL at the October election In the year one
thousand eight hundred and fifty nne and every sixth
such board Of equalization in accordance with the pro,
visions of this section; and the returns of the po-books
and certificates of election shall be governed by the law
regulating the election of senators; and in of
cancy in such Office either by DEATH resignation 9TH
point person. shall be resident elector the dis
trct SO yacated to fl such soon as he shall
informed thereof the auditor Of state shall by ytue
of his Office be member of this board The said board
as mees al columbus on the mrs. Monday OF N9yem'
ry sixth year hereafe and the member thereof shsn
of his knowledge and ability, far the duty devolyss
iT, equaze the valustion of real properly among
the several counties aud towns in the state, according
the rules prescribed by this act for vaung equaE
ing the value of real property and having received from
the auditor of state the abstracts of property ans
med TO him by the several county auditors said board
shall proceed to equaize the among the several
ter prescriSed ist They shall add to The aeareaate
valuation of the real property OF every county which
they shall believe to be valued below its value in
money, such per centum, each case viii raise
the to its true value IN money ID They shall
of every county, whichthey shall believe be valued
above its ue value in money, such per centu in each
will reduce the Its value
Sd. If they shall believe that right and justice require
the valuation of the real property OF town
in owns to be raised or to be reduced Without rasn
reducing the other real property of such county,
may every such case add to or take from the ysua-
ton of more of such towns, or of proPerty
raise reduce the lis value money. 4h.
They shall not reduce the aggregate value OF all the real
tors more than ten millions of dollars 9th Said board
shall keep full record of their proceedings and orders
DUTIES STATE AUDITOR. 3l-if3 sos
SEC. 49, When the state board of equalization shall
The several Counties the auditor Of state shall
be added to- or deducted from valuation Of the resl
property af his county specifying The centun added
each of the several towns and of the real property
in towns in equal centum shall not have been
aided to- deducted each; and the county auditor
shall forthwith proceed add to deduct each
lot of real property to his ceunty the required
the shall have been equalized by the county board
of equalization adding deducting, in each
case any fractional of less than fifty CENTS that
the value of any separate tract lot shall contain no
fraction of dollar. The auditor of state shall,
each county auditor, of per centuIr quired by
tho general assembly, to be levied for the payment of the
of schools for defaying the expenses of the
sate and such other purposes shall be prescribed
county auditor on the taxable property of each county
duplicate, and shall be entered in column aud
j denomnaed state taxes.
! Is ANNUAL COUNTY EQUALIZATION.
SEC. a. There shall be annual county board for
equalization of the real aud personal property
of Cincinnati be composed county commission
and county AUDITOR who shall meet for that purpose
at the auditors Office in each county on the first We'd
nesday after the third Monday of May annually. Said
board shall have the power to hear complaints and
moneys and CREDITS within the county, shall be gov
ernment by the rules prescribed IN the section
equalization Of real property provided that said board
shall reduce the value Of the real property Of
state of equalization below it's aggregate VAL
the duplicate of the preceding to which shall
over the destroyed returned by the sew
|, eral township assessors fer the current year
SEC 45 There shall be special board for the equal
CREDITS in the city oncnnat composed Of the
pointed by the city counei said board shall meet annp
lly at the auditors office in Cincinnati, the fourth
value Of and personal property moneys and
crets within the city of Cincinnati and shall be gov
ened by the rules provisions and limitations that
prescribed the government of the county boards
the equalization of real and personal property
eys and Credits provided, that saie board shall be
authorized to extend Its session beyond the fourth Mon
n day in June, in each year. fE sA i
said boards of equnzaon fhe valuation of the several
tracts and lots Of real properly in their country the
year. fixed by the State board of equaliEaiion
those returned oy the assessors OF the several town
and abstracts in their Offices and each board shall
with be anor of sbs county and ths
auditor shall add deduct from the value any
tract real property any dsrct township
or town. such or per cent as shah have been order
ed by the board of equalization And said beard shall
also, the time hear complaints and equaliZe the
# of ali personal property, moneys and
entries and structures returned for the
year by the township assessors; and board
shahave power add deduct from valuation Of
the personal property. moneys Credits of any per-
r omitted by him. add items upon such evi-
dence shall be satisfactory to said board whether said
III return be made upon oath of such person upon the
valuation of the assessor but when any addition shall
ordered TO be made 10 sny list returned under OATH q
statement of which the addition was made.
shall the Journal of the board and whsn
reduction shall be ordered 10 be made In the amount
SON. Whether such return be made BY such person by
the statement of the Iacts which such
duciion made shall be entered on the journal of the
bnald. ,A.4 s+7 rs ssss,a
DUTY OF COUNTY AUDITORS TO MAKING TAX Lists Asp
= DUPLICATES, AND ASSESSING TAxEs.
1t SRc At Each county auditor shall make out in
to be prepared for that purpose in such
t. the State auditor shall prescribe complete list or
u the value thereof equalize arranged in The form fol-
10 owing Each separate tract OF real property each
be contained in line or lines opposite name the
owners arranged in numerical alphabetical
each shall be down down in line or ues. ep-
posite the name of the owner owners arranged in
property moneys credits, investment in bouds stocks
s9ea OF sse S
down in column opposite the name of the
the names of persons in each township who
idents of any Incorporated town, shall be set down in
order in lists and the of
or tered u another list in alphabetical order.
SRc 4s Each county auditor. after receiving from
auditor of State and from such other ocera and
thortes shall be legally empowered to determine the
rates or of to be levied for the various
noses by law statements of the and
to levied the current year. shall forthwith proceed
the to be levied each tract and
of real property adding the taxes Of aay previous
all year. that may have been omitted and the amount
to Of personal property moneys and CREDITS listed in his
st county in the of each person. company cerpo-
ch ration which shall be assessed equally all real
personal subject to such ases and set down II
he auditor of shall prescribe; and in all
the whole amount of taxes upon the personal rproper
to Ten cents the auditor shall enter the upon
duplicate. such person has no other taxable prop
IN erty. - - ass . 5.I - MA - sstl n ,,s5
ny deem enable him complete, within ths
prescribed by this act The Listing and valuation ei
ar shp or ward may with the appreciation Of the county
y auditor appoint well qualified citizen of his coun
raj ty or township act assistant and assign TO hin
such portion OF his district or townsnp es ne snan
division of such district township assigned him. unde
the direction of the ASSESSOR after giving bond and TAX
form all the enoined upon, vested In or imposed
50 upon assessors by the provisions OF this act.
bo ,bs county boards equalization shall be entitled
eve for necessarily employed In the perform
snce duties enoned ON him by this act such suu
of esedng two dollars to be paid of the county treas
al sry on the of the county auditor each member O
ay he shall attend the session Of said board thre
dollars and tho like for every swenty i've miles n
ng shall necessarily travel in going to and returning mon
Columbus to be paid ont OF the eate treasury ON sn
sed order of the auditor of State.
he sEc 81 The commissioners OF each county shsi a
March se ses sonS @
re- public buildings the support OF the poo and Tor IN