Western Reserve chronicle. [volume] (Warren, Ohio) 1855-1921, 1859-07-20
n T ceutum. on the valuation u4ereof. as ii stands. after

7 III slIE ~ IIFE UCfu t9udTlCI Wv EuE CJuuTV
bosri Of equal sation; adding, moreover. or deduct
ing. Ia each case, any fractional sum of less than fifty
eeuss. 50 hat Inc value of any separate tract or lot,
shall contain no fraction Of a dollar. The auditor Of
STATE shall. on or before the fifteenth dsy of July, au-
nualiy. give notice to each ccun.y auditor of the rates
ger ceirun requ red by the general assembly. TO be
levied for the payment Of the principal and interest
Of The public deht. for the support OF common schools.
fur irft aging the sxpensrs OF theStlfe, aud for such
other purposes as shall he prescribei by law: which
rates or Ter cenium shall be levied by the county sn-
ditor on The taxable property of zach county on the
duplicate, aud shall be enteIed in one column, aad
denOninAted state taxes.
ANNUAL COUNTY BOARD OF EQUALIZATION.
Sgc. ~. There shall be- an annual county hoard for
the ecu dizatiCn Of the real and personal property. and
moneys and credits ia each county. exclusive of the
city OF Cincinnati. to he compose Of tie county com
( missioners and county auditor. who shall meet for
that purpose at the auditors office il each county on
the first wednesday after the third Monday Of May
annually. Said board shall have the power % hear
complaints. and 10 eqnaiiZs the valuation e all real
aud personal property. moneys and credits. within
The county. and shall lie governed hy the rul-s pre-
scTihed IN the ai;y third section OF this ac:. for The
government Of coInty boards Tor In CIVILIZATION of
real property. provided. that said board shaH not Re
duce the value OF the property of the rouI ty le'ow
the aggregate v lue thereof. as fixed hv the state
b9sFl Il equalization, nor below its aggregate value
on the dupiicat- Of the preceding year. to which shall
be added the value OF al rev entries and new struc-
lures over the value 81 those destroyed. as returned
by the several toSnship assessors for the current
year.
SEc. Is. There shall he a special hoarI for the
equalization Of the real and personal property. mon
oys and credits, 10 the city Of Cincinnati, to be COM
posed Of the county auiItor. and six citizens of said
city. to be appointed by the city cpu1ciI; said board
shall meet annually. at the auditors Office in Cincin
natl. on the fourth Monday Of May. and shall have
power 10 equalize tie value Of the real and personal
property. moneys and credits. w!thjn the city Of Gin
ciuuati. and shall be governed by the same rules. pro-
visions and lin tstions. that are prescribed for the
government OF TIE county boards. for the equalization
Of real and personal property, moneys aHd credits;
provided. that said beard shall not be authorized to
extend is session beyond the forth Monday in Jane,
in each year.
SEC. 80. The several county auditors shall lay he
fore said boards OF equalization. the valuation Of the
several tracts and lots Of real property in their ccun-
~. as the same were entered On the duplicate OF the
preceding year. or as fixed by the state beard Of equal
izatiou. and OF those returned by the assessors OF the
several townships for the cIrrent year. with such
maps, returns. lists and abstracts. as are IN their ell
ces: ana each board shall keep Il TeEularjourEa Of its
proceedings, which shall be deposited 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 prop
eTty. or OF any district. township or town. such SIN or
per cent. as shall have been ordered iy ;he board OF
eIuIlization. And said 10 ard shall al~n al the same
time. hear complaints. and equalize the assessments Of
all personal property. moneys AMI credits neg en-
tries and new structures. returned for the current year
by the township assessors; and said board shall have
power to add or deiiuct from the valuation Of the per
sOnal property. or moneys or credits, Of any person,
returned by the assessors. or which may have been
omitted by him, or 70 add other items. upon such eva
dence as shall be satisfactory 10 said 10 ri. whether
said return he made upon the oath OF such person o.
upon uie valuation OF the assessor; but when any al
ditica shall be ordered 20 be made to any list return
ed Il der oziiI. a statement OF the facts On which the
addition Vas made, shall! be entered on the journal Of
the board; and when any reduction shall be ordered
to be made in the amoant Of personal property or mo-
neys and credits OF any person. WLelhcr such return
be made hy such person OF by the assessors state
i2ent OF The Lets on which such reduction vas made.
shall be entered on the Journal Of the board
Hury OF coryTr srptroRs IS To MAKING TAX LISTS
AID DUPLICATES, AND ASSESSING rAXEs.
SEC. A.. Each county auditor shall make cut, in Z
book to be prepared for that purpose. in such manner
aS the stale auditor sh8l prescribe, r complete list or
schedule Of all the taxable property ia his county. and
she value thereof. as egaaiized. arranged ia TIE f3:rl
Zach separate tract OF real properly in each
township OF his county. ether than town properly shall
he contained in a line or lines opposite the nlme OF
the owner or owners. arranged Ia Numerical or alpha
betieal order. Each Separate let or tract Of real prop
erty in each tOTu; shall be set down IA 4 line or hneS
opposite Ih- name Of the oxncr Or owners, arranged
in numerical CT Alphabetical order. The value % per-
sonal properly. moneys, cresits. Investments in bonds.
stocks. joint stock companies or 9th raise. OF each
person. company or cooperation, within each to~a-
ship. shall be s: down in a column opposite the nalnc
OF the owner, person or corporation. in whose nalpe
ship who ere no, residents of a "a y Incorporated town.
shall be set down in alphabetical order ia one list
and the names OF persons who ars residents OF AIRY in
corporatel town shall b. catered in another list il Al
piaDetical order.
sgr. -. Each county %auift0r, after receiving from
the auditor Of STATE. and from such other officers ana
authorities as shall be legally smpOSerel to determine
tile rates or amount OF lakes To he levied fSr the vari
Gus purposes authorized by Law. statement or tae rates
and SUNS 10 be levied tor the current year, SHAH forth
with procesG to determine the sums 10 BE LEVIED upon
each tract and 10; Of real property. adding the taxes
of any previous year, that lay have been Omitted.
and upon the amount ct pcrsoaEi property moneys
aud credits, listed in his county. ia the name Of each
person, company or c ,rp0rstion. which shall lie asses
scd equally On all real and personal property SaijCcs
TO suca taxes, and set down IN one or more columns,
in such manner ana form as tie auditor Of stale shall
prescribe; a"G in all cases where the whole amount oG
tuxes upon the personal property moneys AID cred
its Of any person SHAH not amount 10 ten cents, the
auiiIor shall not enter the same upon the duplicate, if
such person has 10 other taxable property
SEC. -. ANY district or Tovuship assessor, uEA
snail deem il necessary "a enable him 70 complete,
within the time prescribed by this act, tis listing ana
valuation % the properly. moneys AMI creaits. 81 his
district. township or ward. may, with the appreciation
Of the county auditor, appoint sore well qualified ell
izen q! LIS coauty or township to act as - assistant.
and assign to linn zach portion 0f his district or town
ship as lie shall think proper: and each assistant. 50
appointed shall. within the division of such district
or township assigned him. under the direction OF tae
assessor. ait-l giving bond and taxing an oltit or aEr-
nation, as prescribed in this act, perform sii the du-
ties eujniEed upon. vested in. or imposed upon asses
scrs ~ the provisions % TIA : act.
Srr- 81. Each dist let assessor. and each member
of The county boards Of cgualIza:ioa. shall be eat5t.ei
to receive for cIcl dsy necessarily employed ia the
performance OF the duties enjoinvi on him by tn act.
such sum as the commissioners OF bis county shall al
low. not exceeding two dollars. 20 be paid ONT o. the
county Urea mr. gu the orie- cf the county aIuitnr;
each meMler OF the state board Of equalization shall
receive Tor each la- he shall attend or the session of
said b -a-l, three dollars. and the ike sun Tor every
twenty nre lhiles h sii1n necessarily travel in going
10 aAA IE-lEAAAI rom Nbi.la - Il * pau I I % Lie
state treasury, on the order O: the arditor Of state
STE 81 The commissioners Of each county shall.
at their March or al their June session, Annually, de
t-rlaine on tle amount 70 lie ra!S-d Tor ordinary cFGH
~ purposes, fur pun!ic b~uiidiugS. for the support Of
the peer. AID for interest and principal on the county
delt. The commissioners, hoEeyer. shall Get !oth
npOu tie record % proceedings specifically the amount
- lie raised for each OF the above feitned purposes -
The County su ii.oT shalt carefully ascertain tie net
amount ccliecteI io= each purpose under said levyS
AID it shall Rot be lawful TO use any specific fund for
any other purpose than the one for which tie sane
vas specifically levied, until tie purpose for which
such tax was leVied shall have been accomplished. ,
SEC. -. The trustees Of the several township S in
each county shall. on or before the fifteenth day Ct
JGne. Annually; determine The amount necessary tehe
raised in their townships, respectively. for ordinary
township purposes. for lie payment OF legal and just
Claims acaiLst such township; and for t.se support OF
the poor; the levy for said purposes sh4li be specific:
anu 50 entered Gioii lae record OF me proceedings OF
said trustees, aud certified to the county auditor, WHO
~shallievy the same OF the duplicate; and when settle
neEt shall be made with the county treasuTeT. he shall
carefully ascertain the net amount collected foE each
purpose: and such specific fund shall not be used FOR
any other purpose than the one fo- which the same
Mas specifically levied
SEC. 50. The lien OF Ce state fer the taxes levied
for al! purposes IN each year, shall attach TO all real
property suHiect 70 such tsNe-; IN the first day 0! June
annually and shall continue Until such Taxes, with
any penalty which shall accrue thereon, shall be paid:
and all personal property subject to taxation sh all he
liaJ.e % be seized ana sold for taxes; aud the person
al properly Of any deceased person saail he liable, in
Tie hands Of any executor or administrator. fer any
tax jue on the anne by any tcsator or i~Htest4te.
SEC. 81 lie delinquent isl Sllfl ROT. hereafter. }
he returned 20 the Office OF the a1jit0r Of stale. but
shall be recorded By tie county auditor, Immediately
after lis ssmi-annIal settlement with the county trea-
surer, an abstract of which, IN s1ch form as the audi
tor Of state shall prescribe. shall be sent to his oIics
with ahe settlement sheet Of the county treasurer. il
August; and no taxes returned Delinquent shall be
paid into the state treasury except ~ the county tre=-
SHrers; and in making cut the duplicate OF each year, :
all tracts Of land and lots returned delinquent or for
f-i;cd 10 the state. shall he again entered on the du-
pl;cate. and the taxes on such tract or lot, including
the taxes Cfthe curreut year, shall be- charged thereon
with thirty er cent. penal Y on the amount charged on
the duplicate OF the preceding year.
SEC. 81. The auGi:oT Of state shall from time to
time, prepare and transmit 10 the several county audi
tors. all such forms aad Instructions as lie shall deem
necessary TO carry into elrct the provisions of ibis
ami with the advice Of the attorney general, he
Sail decide all qneztiols which may arise rs T. tie
construction of this act. or in relation to any tax
levied or proceeding under the same, subject, hoWev-
or. ia all eases, TO an appeal 70 the supreme cuCrt. q
SEc- 81 County auditors shall. before the lGceEth
Of april Annually. make oat the blank fars1s and in
s~tructiOus ter the township assessors. aud forward
hem t. The township clerks; and tie auditors of cOGi-
ties. and assessors Ct townships and wards. shall, in
Il, respects. except a. hereinhefor= P-oS iaed. be gov
erned by tie rn!es and regulators contained il tie
several aets prescribing th-ir duties.
SEc. j. Every county auditor. and every district
township assessor, who shall. in any case, refuse
Or knowing Y neglect to pea form any dgiy enjoined on
im by this act, or who shall consent to or conhive IT