The weekly Portage sentinel. [volume] (Ravenna, Ohio) 1854-1861, 1859-05-05

In relation 10 such statement or returni anC
Il shall be the duty of the auditor in ell sucl
cases, to notify every such person, before
making the entry on the duplicate, that hI
NAV have an opportunity OF showing tha
M. abatement or return Of the assessor wal
correct: and the county auditor shall, In al
such cases, file in his office u statement o
the facts or evidence upon which be made
such correction but he shall, in no case,
reduce the amount returned by the assessor,
without the written assent Of the auditor OF
state, given on a statement of facts submitted
by the county auditor. That in all cases in
which any person shall make false state
ment of the amount of property for taxation,
10 eyade the payment Of tuxes, in whole OF
Ia mart, the person making such false state.
ment, shall be liable for and pay all costs
and expenses that may be incurred under
the provisions OF this act, and the same fees
and costs shall be allowed and paid as is now
or msy be allowed by law, for similar SER
vices, and If not paid may be collected be-
fore any justice Of the peace Of the proper
county, by suit in the name Of the county
com missioners, but in all cases under this
act where the statement shall be found cor.
rect. and no intention to evode the payment
of taxes, the cost and expenses incurred un-
der this act, shall be paid out of the county
treasury of the proper county, on the order
CT the county auditor.
Sec. 35 Each county auditor shall, from
time to time, correct any errors which he
nav discover In the name OF the owner, in
the valuatioD, description or quantity OF any
tract or lot contsined in the list of real pro.
pcrty in his county but in no case shall he
make any deduction from the valuation OF
any tract or lot Of real property, except such
as shall have been ordered either by the state
board or by the county board of equaliza.
ton, in conformity with the provisions OF
this act, or upon the written order of the
auditor of state which written order shall
only le made upon q statement OF facts SUBJ
mitted to the auditor of state in writing.
Sec. SO. Each county auditor shall cor.
rect the valuation of any parcel OF real pro-
perty, on which any new structure Of over
one hundred dollars in value may have been
erected, or on which any structure OF the
like value shall have been destroyed, agree
tbly to the return thereof made in accord.
ance with the provisions of this act by the
assessor, and assess the taxes upon such cor.
rected valuation.
Sec. 81. Each county auditor shall make
out and transmit to the auditor Of state, be.
fore the first day of September annually, a
statement Of the aggregate value OF the tax.
able property in his county, and OF the total
amount of taxes for oil purposes assessed
thereon for that year, and he shall make ou'
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 oI
his county; he shall also, ct the same time
make out and tronsmit to the auditor OF state
an abstract of the number and value of each
OF the enumerated articles, the value Of mer.
chants and manufacturers stock, and the
value of other personal property, moneys,
credits, investments in bonds, stocks, joint
stock companies, or otherwise, and the value
of all other articles Of personal property as
returned by the township assessors, or as
fixed by the county board of equalization ;
said abstracts shall be made out in such
form as the auditor of state shall prescribe,
and shall also make out and transmit to the
auditor of state, before the fourth Monday Of
October, enc thousand eight hundred and
fifty. nine, and every sixth year thereafter,
complete copy Of the grand list OF real pro-
perty of each county as it shall stand upon
the duplicate of that year.
Sec. 3S. If the county treasurer shall
be unable to collect, by distress, or other
wise, the taxes which have been, or hereaf-
ter shall be assessed upon any person or cor.
porution, or on any exector, administration,
guardian, receiver, accounting officer, agent
or factor, such treasurer shall apply TO the
clerk of the court of common pleas in his
county, at any time after his annual settle.
ment with the county auditor, and said clerk
shall cause notice to be served upon such
person, corporation, executor, administrator,
guardian, receiver, accounting officer, agent
or factor, requiring him forthwith to show
cause why he should not pay such tsxes
and if he shall fail to show sufficient
cause, said court, at the term to which said
notice is returnable, shall enter a rule
against him for the payment of such taxes,
and the cost of such proceeding, which rule
shall have the same force and effect as judg'
meDt at law, and be enforced BY attachment
rected by the court.
COUNTY BOARDS FOR THE EQUALIZATION OF
REAL PROPERTY.
Sec. 80. The county audtor, the county
surveyor, the county commissioners, or a
maiority Of them, shall form county boord
for the equalization OF the real property of
their county, with the exception OF the real
property in the city of Cincinnati, which
shall be equalized by special board, as
hereinafter provided. They shall meet on
the first Tuesday after the first Monday of
one thousand eight hundred and
fly. nine, and every sixth year thereafter,
at the auditors office, in the several counties,
when the county auditor shall lay before
them the returns Of the real property, made
by the several district assessors of such
coun'y, with the additions he shall have
made thereto, and having each taken an oath
fairly and impartially to equallze the value
Of the real estate of such county, agreeably
10 the provisions OF this act, they shall i'm.
proceed to equalize such valuation,
so that erch tract or lot shall be entered on
the tex list at its true value, and for this pur.
pose they shall observe the following rules:
lst. 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 be.
lieve to be the true value thereof, agreeably
TO the rules prescribed by this act for the
valuation thereof. I'd. They shall reduce
The valuation Of such tracts and lots as, in
heir opinion, have been returned above their
rue value, as compared with the average
of the real property Of such coun.
y, having due regard to the relative situa
ion, quality of soil, improvements, natural
md artificial advantages, possessed by each