The Cadiz Democratic sentinel. [volume] (Cadiz, Ohio) 1854-1864, 1859-05-11
TERMS--S2,OO

out ana tTanSlnlt 10 Tue auullOr OI STATE, be-
fore the first day of September annually. 9
statement Of the aggregate value of the taxa
biz operty in his county and Of the total
amount Of taxes Tor all purposes assessed
thereon for that year, and be shall make out
aud transmit by mail to the auditor of state.
on or before the first day of October in every
year, complete abstract Of the duplicate II
his county; he shall also at the same time,
make out and transmit 10 the auditor Of stats
an abstract Of the number and value Of each
of the enumerated articles, the value of mer-
chants and InsniactureTs' stock, and the val
ue OF other personal property, moneys, cred
its, investments in bonds, stocks, Joint stock
companies or otherwise, and the value Of ali
other articles of personal property as return
si by the township assessors, or as fixed by
the county board of equalization; said sb-
stract shall be made out in Snch form AZ tho
auditor of State shall prescribe and shall also
make out and transmit 10 the auditor OF stats
before the fourth Monday of October, one
thousand eight hundred and tifty-nine, and
every sixth year thereafter, a complete copy
of the grand list Of the real property Of each
county as it Shall stand upon the duplicals
of that year.
Sec. 38. If the county treasurer shall is
unable to collect, by distress, or otherwise,
the taxes which have been, or hereafter shall
be assessed upon any person or corporation,or
on any executor, administrator, guardian, Ie-
celver, accounting officer, agent or factor, such
treasurer shall apply to the clerk ofthe court
of common pleas in his county, at any time
after his annual settlement with the county
auditor, and said clerk shall cause a notice "
be served on such person, corporation. exccu-
sd ivur
Ing officer, agelt or factor, requiring him
forthwith to show cause why he should not
pay such taxes; and il he shall !ail 10 show q
sufficient cause, said court at the term to
which said notice is returnable, shall enter q
rule agenst HIM for thespayment of such tax
es, aud the cost of such proceeding whisi,
rule shall have the same force and effect rs q
judgment at law, and be enforced by attach.
mcnt or execution, or such process as may be
directed by the court.
County Bolrds fm the Equalization Of Real
Property.
Sec. 80. The county auditor, the county
survey or, the county commissioners or una. .
jority Of them, shall form county board ior
the equalization of the real property Of their
county, with the exception Of the real prop
erty in the city Of Cincinnati, which shall he
equalized by a special board as hereinafter
provided. They shall meet ON the first Tues.
day alter the first Monday Of September, onC
thousand eight hundred and fiLy-nine, and
every sixth year thereafter at the auditors
office, in the several counties, when the coun.
ty auditor shall lay before them the returns
OF the real property, mgde by the several dis.
trict assessors OF such county, with the addi.
tions he shall have made thereto, and having
each taken an oath fairly and mpartalIy to
equalize the value of the real estate of such
county, agreeably to the provisions OF this act,
they immediately proceed to equalize such
valuation, so that each tract or lot shall be-
entered on the tax list at its true value: apd
for this purpose they shal! observe the follow
ing rules: LIST. They shall raise the valuation
Of such tracts and lots OF real property ~, in
their opinion, have been returned below their
true value, to such price or sum as thew NAV
believe to be the true value thereof agreea-
bly, to the rules prescribed by this net Ior the
valuation thereof End. They shall reduce the
valuation Of such tracts and lots as, in their
opinion, have been returned above their true
value, as compared with the average valuA-
ton Of the real property ofSuch county, hav-
ing due regard to the relative situation, quail
ity Of soil, improvements, natural and artifi-
clal advantages possessed by each tract and
lot Sd. They shall not reduce the aggregate
value Of the real property OF the county bc.
low the aggregate value thereof as returned
by the assessors, with the additions mads
thereto by the auditor, as hereinbefore requi.s
red; the county auditor Shall keep an accurate
journal 0! record OF the proceedings and or
ders of said board
SEC. 40. There Shall be special board
FIR tho pnD1l tpp .1f h. r..
the city oi Cincinnati, to be composed Of thg
county auditor and six citizens OF said cityto
be appointed by the city council; said board
shall meet at the auditors office in Cincinna-
ii, on the fourth Monday of October, one
thousand eight hunured and fify nine, and
every sixth year thereafter, and shall have
power to equaze the value of the real prop.
erty within the city of Cincinnati and shall
be governed by the same rules, provisions and
limitations that are prescribed in the preoc-
ding section for the government Of county
boards for the equalization Of property. ~
Sec. Al. Each comfy auditor shall, on or
before the first Monday OF December, one
thousand eight hundred and fifty-n,ne, and
every sixth year thereafter, make out and
transmit to the auditor Of state an abstract Of
tie real property of each township In his
county, in which lie shall [set] Iorth-1 -
the number Of acres exclusive Of town lots,re.
turned by the several assessors in his, co. with
such additions as shall have been made ther.
to. End The aggregate value of all such
real property, other than town lots, as re-
turned by the several assessors of his county
inclusive ofsu [ Ii additions as shall have been
made theret O. under the provisions Of this
act. 3rd Tie aggregate value of the reat
proper in each town i'll his county, as re-.
turned by the several assessors, with such al.
ditions as shall lave been made thereto.
Sec. AZ. The State Board Of equalization
shall consist ofone member Tor each senator
ial district of the State, except the first dis.
trict which shall be entitled to three mem.
bers, all ufwhom shall have qualifications OF
electors; and the qualified electors Of each
senatorial district SHALL at the October elee-
ton, in the year one thousand eight hundred
and fifty-nine, and every SIKH year threat
ter elect persons to serve as members of such
board Of equalization, in accordance with
the provisions Of this section; and the returns
Of the poll-botks and certifca:es OF election
shall be governed by the law regulating tho
election OF senators; and in case ofvacancyin in
such Office, either by death, resignation Or
otherwise, TIE governor OF the state shall
hav. power to appoint person, who shall l,e
u resident ecctor Of the district 80 vacated,
to ill such vacancy, as soon as lie shall be in
formed thereof: the auditor Of state shall, by
virtue OF his office be member OF this board.
The said board shall meet ut Columbus on
the first monday Of November one thousand
eight hundred and fifty nire, and every sixth
year thereafter, aud the members thereof
shall each take an oath or affirmation, that
he will, to he best of his knowledge and alb
Ility, so !ar as the duty devulyes on him, o.
qualse he valuations Of real property ainoug
e several counties and towns ia the Sta,S,
according to the rules prescribed BY thisAcs