Belmont chronicle. [volume] (St. Clairsville, Ohio) 1855-1973, 1859-06-09
WHOLE NO. 1885

SpfIcGt Iue ASSESSOR an to eaarCe
i sach persons on the duplicate with the proper
: amount of taxes; to enable him to do which he
: Is hereby authorized and empowered to issu
e compulsory process, and require the attendan C,
2 OF any person or persons whom he may suppo s.
4 to have knowledge of the articles, or value o
the personal property, moneys credits, invest
, ments IN bonds, stocks, joint stock COM
! Panies, or otherwise, and examine such
! person or persons, oath or affirmation
IN relation To such statement or return; and
1t shall be the duty of the auditor in all such ca
ses to notify every such person, before akin :
: the entry ON the duplicate, that he may have au
Opportunity Of showing that his statement or re-
turn OF tho assessor was correct; and the eeun ty
auditor shall in all such cases, file in his Office
statement of the facts or evidence upon which he
made such correction, but he SHALL: in no case,
reduce the amount returned by such assessor
l without the written assent of the audi
tor OF state, given on statemcnt of facts sub
mitted by the county auditor. That in all
cases IN which any person shall make false
statement of the amount of property for taxation,
to eyade the payment of taxes, in whole or In
part, the person making such false statement,
shall be liable for and pay all costs and expen-
ses that may DO incurred under the provisions of
this act, and Che same fees and costs shall be al
lowed and paid as is now or may be allowed by
law, for similar services, and if not paid
may be collected before any justice of the peace
ofthe proper county, by suit in the name of the
county commissioners, but in oil cases under
this act where the statement shall be found cor
rect, and no intention to evade the payment of
taxes, the costs and expenses incurred under
this act shall be paid out Of the county treasury
ofthe proper county, on the order Of the county
auditor.
II See. 35. Each county auditor shall, from time
to time, correct any errors which he may discover
IL the name ofthe owner, in the valuation, de-
scrption er quantity Of any tract or lotcontained
in the list of real property in his county; bat in
n N hall hl .l1NVr
valuation of any tract or lot of real property ex-
cept such as shall have been ordered either by the
stltGboard or by the county board of equalization
IN conformity with the provisions of this act, or
upon the written order of tho auditor of state;
which written order shall only be made upon o
statement of facts submitted to the auditor of
state in writing.
See. 36. Each county auditor shall correct
the valuation of parcel OF real property, on which
any new structure of over one hundred dollars in
value may have been erected, or which any
structure Of the like value shall have been de-
| stroyed, egreeably to the return thereof made in
accordance with tine provisions of this act by the
assessor, and assess the taxes upon such correct
ted valuation.
Sec. 81. Each county auditor shall make out
and transmit to the auditor of state, before the
first day of September annually, a statement OF
the aggregate value of the taxable property in
his county, and of the total amount of taxes for
all purposes assessed thereon for that year. and
he shall mako out and transmit by mail to the
auditor of state, or before the first day of 0c-
tober In every year, a complete abstrsct Of the
duplicate Of his county; he shall also, at the same
time, make out and transmit to the auditor Of
state an abstract Of the number and value of
each OF the enumerated articles, the value Of
merchants and manufacturers' stock, and the
value OF other personal property, moneys, cred
its, investments in bonds, stocks, joint stock
companies, or otherwise, and the value Of all 9TH
er articles of personal property as returned by
the township assessor, or As fixed by the county
board of equalization; said abstracts shall bs
made out in such form the auditor of state
shall prescribe, and shall also make out and
transmit to the snditor of state, before the fourth
Monday of October, one thousand eight hundred
and fifty nine, and every sixth year thereafter,
complete copy of the grand list pf real property
OF each county as it shall stand upon the dupli-
cate of that year.
See. 35- Ii the cou ~ treasurer shall be una
bic to collect, by distress, otherwise the taxes
which have been, or hereafter shall be assessed
upon any person or corporation, or any executor,
administrator, guardian, receiver, accounting Of
fcer, agent or factor, such treasurer shall apply
to the clerk of the court of common pleas in his
county, any time after his annual settlement
with the county auditor; and said clerk shall
cause Il notice to be served upon such person,
corporation, executor, administrator, guardian,
receiver, accounting officer, sgent or factor, re-
quiring him forthwith to show cause why he sho'd
not pay such taxes, and if he shall fail to show a
sufficient cause said court at the term to which
said notice is returnablc, shall enter rule D.
gainst him for the payment of such taxes, and
the cost OF such proceeding, which rule shall have
the same force and effect as Judgment at law,
and be enforced by attachment or execution, or
such process as may be directed by the court.
COUNTY BOARDS FOR THE EQUALIZATION OF REAL
PROPERTY.
Sec SO. The county auditor, the county sur
yeyor, the county commissioners, q majority
Of them, shall form u county board for the equal
izaton of the real property of their county, with
Cincinnati, which shall be equslized by q special
board, as hereinafter provided. They shall meet
On the first Tuesday after the first Monday Of
September, one thousand eight hundred and fl
ty nine, and every sixth year thereafter, ct the
auditors Office, in the several counties, when the
county auditor shall lay before them the returns
OF the real property, made by the several district
assessors OF such county, with the additions he
shall have made thereto, and having each taken
an oath fairly and impsrtially TO equslise the
value OF the real estate of such county, agresaby
to the provisi of this act, they shall imnedi-
ately proceed to equalizs such valuation, 50 that
each tract or lot shall he entered on the tar list
ut Its true value; and for this purpose they shall
observe the following rules:x-Ist. They shali
raise the valuation sueh tracts asd lots ofresl
property as, in their opinion, have been rstnrn-
ed below their true value, to such prics or suta
agrecably TO the rules prescribed by this sct for
the valuation thereof. 2nd. They shah reducs
the valuations of such tracts and lots as in their
opinion, have been returned above heir, true
value, as compared with the average valuation OF
the real property Of such connty, having duo re-
gard to the relative situation, quality OF soil i'm
provements, natural and artificial advansage
possessed BY each tract and lot. 3rd. They
shall not reduce the aggregate value of the real
property OF the connty, below the sggrssase
value thereof, as returned bv the sssessors With
the additions made thereto by the auditor. ss
hersinheiors. reqairedf the county auditor shall
Keep an aecurate journal or record of the pro-
ceedings aad orders OF said board.
Sec. 40. There shall be a special board 20 the
equalization OF real property in the city of Ciu-
einIsati, to be composed Of the county auditor
and six citizens Of said cisy, to be apposnted by
the city council; said board shall meet at the au-
dltors eitice in Cincinnati, on the fourth Mon
day of October, one thousand eight hundred and
fifty niue, aud every sixth year thereafter, and
shall have power TO equalize the value OF the re-
al property within the city Of Cincinnati, ana
shall be governed by the same rules, PROVISIONS
and Limitations that are prescribed in the pre-.
ceding section for the government of the county
boards for the equalization of property.
See. Al. Zach uoauty auditor shall, on or be-
fore the isst Moalty OF December, one thous-
ard eigh; hundred land fifty nine, and every
sixth year thereafter, make out and trsnsmit to
the auditor OF state abstract of the real prom.
esty of each township in his county, 10 which be
shall tset) forth-lst. The number of acres ex-
elusive OF town l0ts, returned by the several as
SCISSORS ut his county, with such additions as shah
have been made thereto. 2nd. The aggregate
value OF ali such real property, other than toxa
lots, as returned by tho several nsssssors of h;s
county. inclusive Of such additions as shall have