Delaware gazette. [volume] (Delaware, Ohio) 1855-1886, 1859-07-29


;ann: .mz < 'p Gap a e Or 5.i e , and he ss.ss q Al
other articles q PrEsanal proPery &c E-ts'hea i! i "a
enaIzstion said A stTaes shall be made On, ~ slr 4 r ieIa1
outsu iransmi: 70 he andi or Of sta:q briars i pd I2 e.fr :
nine. ana erery sikh Year thereafter, : rgnP etc copy e
q. s,sB sra aDob 5is s. aap pIsl sr & Ia 55 = sssr,
See. IS. II the eoan'y irc"snrer sna!i e -. b.tp
or hereafter shall BE assessed aPsa az ps5,o5 es e" 1gs
S,Egn se O. II easSer. agent or faetos. such treasurer shall
spI6 10 ., az: any e Inc ans saa his shna4i rsHi, nsn. VII he
COMFY aat |, eersen. CO. p a-auan, II, cutoT, .apnini~
traitor, gHaTdiAzzE re- = st,v ran.e Inv lie sb"uid not pav
sHrh isxSs and Il he shall fntl To shaw a sufficient cAasr.
shall eafsF 3 rase against him tnr The payment OF such tax
he same foree ana eI+rt 4 Judgment a. law. aaa be en-
i b1 aire u Sr he saaTt % 71'
corNIY soAErs Eoa TEE EorAIIzATIoS os RIAL FEoPEKrr.
Sec, IS The coGaiy auditor, the county surveyor. the
county commissioners, erA ainJurify I ir1. siai io:Hs =
l.sr count, win he .1~eg.l.n d .Ar rsal Pr.Pesay in the
toaard, as hereinaiter provided- Ihsy SHALL meet On III
sand e.ghi hundred ana hfey-ni.r. ami every si1ih year
when The county audi,or shall lay before ;hfn we returns
OF The real prep. ~; ~ sy sae s. j. q 80 g. a.. i = sr r. >
10. and having each taken an an thlrly aMd i'ii'HFtA'ix =
10 Ii. provisions OF ,lss ret. they saaIi suuaeai>. ely prs-
ECU a ~ eg,aAze sefn t'x' H., "a ! - ~. rSiur ara far
his purpose hey shall oet.rre he 4.oNiIs riits l':
reai properly = /. ia their 2p.nioa, have O-rii returned be
believe TO he she ,rue value hereof Agrre~ai: 80 Dis seles
shaI reduce lie valuation ii saeA 'rEc ud 10 sss. az
hrsd "P n,.a h "a 3 Il 81 a re ,rs a.t.S -;,s 4 ~ o. i rr.t : = .rap.ris
of such county, havnS dae regard To ne re4a,lSs u nA.ion'
ages possessed ~ each rae and ioi- - fAry elsiil ia;
SCISSORS, win he sdaiaon- mad IN re o ~ lhe auditor, 4.
hrreia before re9n.r.a; " ~ 60, gaHn,5 an d MY s "a x .ep q y
sec 20. There shall he i .p,e,sl ,eara Tor ,ie equah.n-
ton OF the real properly II he Guy at me maj = %
me- Nc q, ( E ne d pIH 3nre IN. q. email. on il.r anar.il
Monday oil Octobrf, IA L. es-2t IL t1E- In my
of CruclaaAI anal shall To soTerae4 ny she same ruies,
ceding section for ,ae,ssse- anea, ii Tue .c"aa'f bo-rsis io'
Sec. Al Esea cyaaiy au:Iier sssti Gu q ora.rs ,hs frs,
fifty nine and every siAtn .t%F ,t.s'n Ter, mao IN, nh@
transmit 70 tL< t'iGiof ~ .ifs L ai4uAt' g l. r. ! ! pF"pt
iurth Ist. TAs number o. "sres raelhsi'e al io"!i lnis
sdfiitps ~ n sl.aiI lave L.fn rnMle 1ht q. The ag-
grteaie Aus st "a al srsa r., daegrais PEI 81 ht rS S.t - IN ~
elusive Of such sdIruNuns = sI-aii have g-.H mai her.
eli The real rr,pe. ~ in each own III his eau ! i; 4 uf.stt
Leen made lLoreso-
STATE BOARD OF Eqr.IIzAuoS.
Sec a. The STATE Bard OF E1uai.z alton sd Ill consist
Of one nenber from each Sanato. lai Listtct o. the STAT
except the inst district which sb4u b. entitled tn three
..fc.l,eIs aiIof HAf Ia shaI hays tir uoaLnc;tiurs OF
electors, ana &ae qla4hed eictfo.H at rach Senatorial
District shall, at tbs October cIcJi.oii, al the Year ono
thousand ejgnt hundred and a.iv-HAue anu et.ry s;xin
year thereafter, elect persons It serve IS tns n4ber .! iIe
board OF equalization, III accocuaicc WITH Lac l.oE-shds
Of this secltn ami rsturls OF tbs: oil. bucks aus &c. TIL
Gates OF election SHAH be g"vcrissa y the iuw regulating
the election Of Senator'S ant. Iii cast 81 vacancy IN SUCH
Office either by death, res. gLatIUn of athtI " Sc, the Gey-
errer Of the state shall have icHeF 10 appoint . peiSoE.
who shall be 8 resident eiectoF Oh tue / istiiot so vacated
to ILL srch vacancy, as suon as tS SHAH be informed
ice be a member OF this board Ih- said board shall
| meet at CnIuIobils on the Ii st Moltiav OF November. one
thousand eight hundred anu nity-i.iuS, aud every sixth
year thereafter, and the Inenbsrs thereof shall taelI
take an oath or affirmation, that he vii 10 tn: best Of his
know lodge and ali. lity. Sc lar as tbs 1tty drvolYes on lam,
ealiaiizs til. yaluat On of real property aiming the sever
al counties ana tnwns in the state according IL the rules
OreEcFlNtsN in this act Tor EalullE an SllIHZ la the val
nc OF real property, and having Tcc@iTc d Irolu the Auditor
him by the several county Auditors, said board shall pro
coed - equalize the same among lts seyetal towns AMI
counties il the State, IN the manner hereinafter prescr4b-
cd, LIST. They shall add to the aggregate valuation OF the
real property OF ever county which taey shall bn!ievG &c
be valued below its true value in nloary sach per centvpa
in cach ease, as will raise the same to its true value III
money. I'd. They shall deduct lroIa the aggregate vaiu-
alton OF the real property of every county, which they
shall believe to BE- valued above It's tri:e vaiue i'll money,
such per centum in each case, as Will reduce the same !.
lis true value in money. I'd If they shall baii@YG Ia
right and justice require the real property Of any, ,. sn CT
towns in any county or Of the rea1 property of.-rh county
not in towns, to be raised or to he Te4D~-L, .srout rais-
ing or reducing the other real pFc.erty 81 scch courty,
or without raising Or redEe.-g ltiG ne sarna ratio, they
may In every SUCH csz2, add 10 or ttko from the v&lua-
ton of auY orr Ca more or Such towns, CT of property
not ~ Towns, such per centum rs they snail believe will
raise or reduce the same 10 its true value il money. 18th.
They shall not reduce the aggregate value II any real
property Of the State, as retuInahle by the County Audi
tors, m ira tn n tea millions Of dollars. Ssh. Sail board
shall keep q full record Of tpeir proceedings aid orders.
DUTIES OF STATE AUDITOR.
Sec. "a. When the state board OF equalization shall
nave completes tBelr equal E1tlOH o. Feal property a'aoGS
the several COUNTIES, tneaudit"r OF state Shall tfalsin.i to
each county auditor, a statement OF tho POI centum to be
added to or deducted from the valuation of the real prop
elty OF his county specifying the per cenlun added to or
deducted from the valuation of the real property OF each
Of the several towns, and Of tbs real property not in
towns, in case an equal per centdn sllaH not nave Doah
aided to or deducted from each and the county aaGitar
shall forthwith rrecsed TO add or deduct from each tract
or lot of real property IN his county, ~ reouGsa Esf
centuna on the CALCULATION thereof as It standa, alter fhe
same shall have been eqGalized by the county beard OF
equalization, adding moreover, OF deducting, IN eacn case,
any fractional sum Of less than fifty cents, SO that the
value Of any seperate tract or lot shall contain no fraction
Of a d. liar. The auditor oil state shall on OF before the
fifteenth day Of July annually give notice to each county
auditor OF the rates per centum required by TIE general
assembly to he levied for the payment OF the principal
and interest OF the public debt tnr the SUPPORT Of Gem
for such other purposes as shall be prescr bod by law,
which rates or per centum shall be levid by The county
aud tor on the taxable property Of each coCrty Oh the
duplicate, and shall be entered i'll one colunta, and de-
nominated state taxes.
ANNUAL COUNTY BOARD OF BQuAIzAros.
Sec. A. There shall be an annual county board for the
equalization of the real and personal property, and mon
eys, and credits. in such county, exclusive Of the city
of Cincinnati, to b. composed OF the county COMMISSION
es and county auditor, WHO shall meet for that purpose al
the auditors office in each county on the III ST "Wednesday
after the third Monday in May, annually Said board
shall have power to hear complaints, and to equally the
valuation OF all real and personal. property. moneys,
and credits W thin the county ami shall be governed by
the rules prescribed in the hlty third section ui tbs act
for the government of county hoarGs for the eqLa 'izAEon
OF real property provided that said board shall not re-
duce the value OF the real property Of tie county below
of equal zation, nor hO4e~ itaagyrrgate value or the du-
pitcate IF the preceding year, to which shaii be added
! the value OF all new entries ana new Structures over the
value OF those destroyed, as returned by the seHrEaf
township assessors Tor the current year.
Sec. As. There shall be a special board for the equaGz-
alton of the real and personal property, moneys aud
credits, in the city Of Cincinnati, to be composed of the
pointed by the city council said beard shall meet an
nually, at the auditors office i'll Cincinnati, on the fourth
Monday Of May, and shall have power to equaEZe the va
TO Of the real and personal property, moneys and cred
its within the city of Cincinnati, and shall be governed
| prescribed for the government of the county boards,
for the equalization Of real and personal property, mon
z- I'D ,r,dS+ n-OyiJad Fhaf R0ud hoard CbuII MT ha
authorizod to extend its session beyond the fourth Mon
day in June, in each year.
said boards of equalization, tho valuation OF the several
tracts and lots CT real property in their county, as the
same were entered on the duplicate OF the preceding
year, or as fixed by the state board OF equalization, ana
of these returned by the assessors of several townships,
for the current year, with such maps, returns, lists, ard
abstracts, as are in their cf!ccs ana each board shall
suditor shall add to or deduct from the value of any tract
or lot of real property. or of any district, township, OF
town, such SIN or per cent as shall have been ordered
by the board OF equalization. aud said board shall a,so
at the same time, bear complaints and cqualize The as
sessments OF all personal property, moneys and credits
new entries. and new strGcturcs. returned for the cur
rent year, by the township assessors and sald board
shall have power to add and deduct from the valuation
of the personal property, or moneys, or credits, Of any
person, returned by the assessors, or which may have
been omitted by him, or 10 add other items and upon
such evidence as shall be satisfactory TO said board
upon the vaiia tion Of the assessor, but when any addition
shall be ordered 10 be made TO- any list returue d under
oath a statement of FACTS on win .el the addition was made
shall be entered On the Journal Of the board aud when
any reduction shall be ordered 10 ne mace IN Tue anlfunt
of personal property, or moneys and credits of any Per
son or by the assessor, n statement of the facts on which
such reduction was made, shall be entered on the jour
pai of the board.
DUTY OF COUNTY AUTHORS AS TO MAKING TAX LISTS AND
prFIlcATEs, AND ASSESSING TAxEs-
Sec. At. Each county auditor shalidnake out, in a book
to be prepared for that purpose, il such manner rs the
state auditor shall prescribe, a complete list OF scead-
ue of all the taxable property in his county, and the val
| ue thereof, as equalized, arranged il the form following
Each seperate tract Of rea! property in each townsh fp ii
H. county, other than town property, shall be contained
ma I,,n iines opposite the name OF the owner or oUe-
crs. arranged in nu- -rIcsl or alphabetical order. Each
separate lot OF tract of real property, in each town shall
be set down IN a line or lines opposite tue ~. At the
owner CT owncrs, arranged IN numerical OF alphabctcaI