The Jeffersonian Democrat. [volume] (Chardon, Ohio) 1854-1865, 1859-09-23
(CoRCludcd)
DUTIES OF STATE AUDITOR.


DUTIES or STATE AUDITOR,
Sec 43. When tho state board Of equal
ization shall have completed their cquli, ~.
ton of real property among tho several
counties, the auditor of state shall transmit
to each county auditor. n statement Of the
per contum 20 be NlGcd to, or deducted
from the valuation Of the real property oi
his county. specifying tho per contum added
to, or deducted from the valuation Of the
real property Of each Of the several towns
and Of the real property not in towns. in
case IN equal per Ccntum shall not have
been added to CT deducted from each and
the coUuty auditor shall forthwith proceed
to add to or deduct from each tract or lot
of real property in his county, the required
per coutum on tho valuation thereof, us it
sands, after tho same shall have been equal
lied by the county board of equalization
adding, moreover, or dcductiug. in each
case. any fractional sum of less than fifty
conts. so that tho valuo of any separate tract
or lot, shall contain no fraction of dollar.
The auditor of state, shall on or before the
fifteenth day of July. annually, give notice to
each county auditor, OF the rates por ccntum
required by tho general assembly, to br
ltvrod for the payment of the principal and
interest OF the public debt for the support
o! common schools, for GUfraying the cX-
pGnsus Of tho state. ANA for such other
purposes as shall be prescribed by law:
which rates or per CCntum Shall be levied
by the county auditor on the tXahIo prop
orty of each county on the duplicate, and
shall be entered in one column, aud dCBom-
mated state taxes.
ANNUAL COUNTY BOARD or rQUALGE ATG'N.
Sec. A.. Thcrc shall he an annual county
board for the equalization of the real and
personal property, and moneys and credits
in each county, exclusive of tho city OF Gin
cinnati, to be composed of the county COM
missioners aud county auditor. who shalt
mcet for that purpose at tho auditors Office
in each county on the "Wednesday after the
third Monday of May annually. Said board
shall have tho power to hear complaints
and to equaliXe the valuation Of all real and
personal property, moneys and credits
within the county, and shall be governed by
the rules prescribed in the fifty third section
of this act, for the government of county
boards for the equalization OF real propurty'
provided, that sad board shalt not reduce
the value Of real property of tho county
below the aggregate value thereof, as fixed
by the state board of equalization. nor below
its aggregate valuo on tho duplicate Of the
preceding year, to which shall be added the
vaIue Of all now entries and new structures
over tho value of those destroyed. us re
turned by tho several township assessors
for the current year
Sec 45. There shall be n special board
for tho equalization of the real and personal
property, moneys and credits. N the city OF
Cincinnati, to be composed of tho county
auditor. and six citiz"us of said city TO bC
appointed by the city council: said board
shall meet annually, at the auditors ,iiict
in Cincinnati, on the fourth Monday of Nav
aid shall have power to Cqua.i2o tho va ut
of the real and personal property, moneys
and credits, within tho city Of Cincinnati
and shall be governed by the samo rules
provisions and limitations, that arc pre-
scribed for tho government Of tho count,
boards, for the equalization of real am
personal property, moneys and crcdita
provided that said board shall not ho au
thorized to extend its session beyond tn,
fourth Monday in June, in each year.
Sec. 46 Tho several county auditors
shall lay before said boards Of equalization
tho valuation of the several tracts and lot
of real property in their county, as tho sam,
wore ontoled on the duplicate of the pre-
ccedng year, or as fixed by the state boarC
of equalization, and of those returned b,
the assessors of the several townships, fo
the current year, with such maps, roturns
lists and abstracts. as arc in their offices
and each board shall keep regular iourua
of It's proceedings, which shall be dcpusitc,
with the auditor of tho county; and tit
county auditor shall add to or deduct from
the valuo o: Of any tract or lot of real prop
erty, or of any district. township or town
such sum or per cent as shall havo hcC
ogivr,d by tho board of equalization. AM
said LOard shall, also, at the same time, hca
Complaints. and equalzo the assessments O
al n,,l L ,
new entries and now structures roturncc
for tho current year by tho township asses
sors; and said board shall have power It
add or deduct from the valuation o! til,
personal property, or moneys or credits. o
uny person, returned by tho assessors, O
which may have been omitted by him. or Il
add other items, upon such evidence as shal
be satisfactory to said board, whether sal,
return be mado upon oath OF such person O
upon the valuation of the assessor; but whcI
any addition shall be ordered to bo mado Il
any list returned under oath, a statement O
facts on which the addition was made, shal
bo eutered on tho journal of tho board ant
when any reduction shall be ordered to b.
made 10 tho amount Of personal property
or moneys and credits, of any person
whether such returns be made by such per
eon or by the assessor, statomJnt Of til
shall be entered Oh tho Journal Of til
board.
DUTY OF COUNTY AUDITORS As To MAKING IA
LISTS AND DUPLICATES, AND ASSESSING TAKE,
Sec. 47, Each county auditor shall max
out, in book to be prepared for that Pun
pose, iE such manner as the state audito
shall prescribe, q complete list or schedul
of all the taxable property in his county
and the value thereof, as oqunzod, arrange
in tho form following: Each seporato trac
of real property in each township of hi
county, other than town property, shall b
contained in limo or lines opposite tn
name of the ownor or owners, arranged i
numerical or alphabetical ordor Each sep
arate lot or tract of roal property, in oac
town shall be set down III limo or lines
opposite the namo of the ownor or owners
arranged in numerical or alphabetical order
The value of personal property, moneys
credits, investments in bonds, stocks. ioin
stock companies or otherwise, of each porsor
company, or corporation, within each town
ship shall be set down in column opposit
the namo of the owner, person or corpora
ton in whose namo the same is listed ,h