The Cadiz Democratic sentinel. [volume] (Cadiz, Ohio) 1854-1864, 1859-05-11

49, Nv sAA-A N-3 -
gregate valuation Of the real property Of eV-
cry county which they shall believe tob val
ued below It's true value in money, such per
centum. In each case as will raise the same
TO is tria value in money. 2nd, They
shall deduct from the sggrezaie valuation OF
the real properly ofevery county, which they
shall believe TO be valued above rs true value
in money, such per centuIn, in each Gaze as
will reduce the saHe its truS value in money
Sd II they shall believe that right aud JUS
tice require the valuation Of the real proper
~ OF any town or tow as in any county, or Of
the real property Of such county not in towns
20 be raised, or to be reduced, without rails
lag az reducing the other real property Of
such county, or without raising or reducing
II 70 the same ratio, they may. in every such
case, sdd TO or take from the valuation of
any one or more OF such towns, or o. proper
" not in towns, such per contum as they
shall believe will raise or reduce the same
to its true value in money. Alb. They
shall not reduce the aggregate value Of sl the
real property ofthe state as returned by the
county auditors, more than ten millions of
dollars. 5th. Said board shall keep a full
rcord Of their proceedings and orders.
Duties Of State Auditor.
Sec. 43. When the state board Of equali-
alton shall have completed their ecu cation
Of real property among the several counties.
the auditor Of state shall transmit to each
county auditor, n statement ofthe per centum
20 be added to, or deducted from the yalua-
ton of the real property Of his county, speci-
living the per centum added TO, or deducted
from the valuation of the real PROPERTY of
each OF the several towns, and Of the real pro-
perty not in towns, in case an equal per CEN
tam shall not have been added to or deducted
from each; and the county auditor shall fort,
with proceed to add to or deduct from each
sFact or lot of real propertyi in his county, the
required per centum on the valuation thereof,
as it stands, after the same shall have been
e~qualized by the county board Of equalization
adding, moreover, or detuctirg, in each case,
any fractional sum of less than fifty cents, SO
that the value of any separate tract or lot,
shall contain no fraction Of q dollar. The All
ditor of state shall, on or before the fifteenth
day of uiy, annually, give notice to each coun-
ty auditor, Of the rates per centum required
by the general assembly, to be levied for the
payment of the principal and interest of the
public debt for the support of common
schools, for defraying the expenses Of the
state, and for such other purposes as shall be
prescribed by law; which rates or per centum
shall be levied by the county auditor on the
taxable property ofeach county on the dupli-
cate, and shall be entered in one column, and
denominated state taxes.
ANNUAL COUNTY BOARD OF EoUALIzA-
TON.
Sec. "A. There shall be an annual
county board for the equalization of the
real and personal property, and mon
eys and credits in each county, exclu-
sive ofthe city of Cincinnati, to be COM
posed of the county commissioners and
county auditor, who shall meet for that
purpose at the auditors office in each
county on the first Wednesday after
the third Monday of May annually
Said board shall have the power to hear
complaints, and to equalize the valua-
ton of all real and personal property,
moneys and credits, within the county,
and shall be governed by the rules pre-
scribed in the titty-third section Of this
act for the government ofcounty boards
for the equalization of real property;
provided that said board shall not re-
duce the value of the real property of
the county below the aggregate value
thereof, as fixed by the state board of
equalization, nor below its aggregate
value on the duplicate of the preceding
year, to which shall be added the value
of all new entries and new structures,
over the value Of those destroyed, as
rettEned by the several township asses
sors for the current year.
Sec. as. There shall be a special board
for the equalization of the real and per-
sonal property, moneys and credits, in
in the city of Cincinnati, to be compos-
ed of the county auditor, and six citi-
zens.of said city, to be appointed blythe
city council; said board shall meet an
nually, at the auditors office in Cincin-
natl, on the fourth Monday Of May, and
shall have pewer to equalize the value
of the real and personal property, mon
eys and credits, within the city Of Gin
%cinnati, and shall be governed by the
same rules, provisions and limitations,
that are prescribed for the government
of the county boards, for the equaliza-
ton of real and personal property, mo-
neys and credits, provided, that said
board shall not be authorized to extend
its sessions beyond the fourth Monday
in June in each year.
Sec. 4G. The several county auditors
shall lay before said boards of equali2a-
ton, the valuation Of the several tracts
and lots of real property in their coun-
ty, as the same were entered on the du-
plicate Of the preceding year, or as fix
ed by the State board Of equalization,
and Of those returned by the assessors
of the several townships, for the cur
rent year, with such maps, returns lists
and abstracts, as are in their ofiices,a and
each board shall keep a regular journal
of its proceedings, which shall be de-
posted with the auditor of the county;
and the county auditor shall add to or
deduct from the value of any tract or
lot of real property, or of any district,
township or town, such sum or per
cent. as shall have been ordered by the
board of equalization. And said board
shall, also, at the same time, hear COM
complaints, and equalize the assessment
of all personal property, moneys and
new entries, and new structures, return
ed for the current year by the township
assessors; and said board shall have pow
err to add or deduct from the valuation
of the personal property, or moneys or
c'edlts, of any person returned by the
assessors, or which may have been omit
ted by him, or to add other items, upon
such evidence as shall be satisfactory to
said board, whether said return be made
upon oath of such person or upon the
valuation of the assessor; but when any
addition shall be ordered to be made to
any list returned under oath, a state
ment of facts on which the addition was