M'arthur Democrat. (McArthur, Vinton County, Ohio) 1853-1865, 1859-05-05
ASSuAL COUNTY BOARD OF EQUALIzArloE.

Sec.44, There shall be an snnual county
board for the equalization Of the real and
personal property, and moneys and credits
in each county, exclusive Of the city Of Gin
cinnali, to be composed of the county com.
missioners 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 COM
plants, and o equalize the valuation Of all
real and personal property, moneys and cred
its, within the county and shall be governed
hy the rules prescribed in the iifty.thlrl sec
ton OF this act. for the government Of coun-
ty boards for the equalization Of real proper
ty; provided, that said board shall not reduce
the value Of the real property of the coun
ty below the aggregate value thereof, as fix
ed by the state board of equalization, nor be-
low its aggregate value on the duplicate OF
the preceding year, TO which shall be added
the value of all new entries and new struc-
tures, over the value of those destroyed, as
returned by the several township assessors foE
the current year.
Sec. 40. There shall be special board
for the equalization of the real and personal
property, moneys and credits, in the city of
Cincinnati, to'be composed of the county au-
ditor, and six citizens of said city, TO be APP
pointed by the city council; said board shall
meet annually, at the auditors Office in Gin
cinnad, on the fourth Monday Of May, and
shall have power to equalze the value of the
real and personal property, moneys and
credits, within the city of Cincinnati, and
shall be governed by the same rules, proyis-
ions and limitations, that are prescribed for
the government of the county boards, for
the equalization Of real and personal proper
ty, moneys and credits provided, that said
board shall not be authorized to extend lis
session beyond the fourth Monday in June,
In each year.
Sec. 46. The several county auditors
shall lay before said boards Of eqalizaton
the valuation of the several tracts and lots of
real property in their county, aG the same
were entered on the duplicate OF the preeed-
ing year, or as fixed by the state board o'
equalization, and of those returned by the
assessors Of the several townships, for the
current year, with such maps, returns, list
and abstracts, as are in their offices; ant
each board shall keep regular journal oI
lis 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 property, or OF any
| district, township or town. such sum or pei
cent. as shall have been ordered BY the boari
of equaIizatinn. And said board shall, also
at the same time, hear complaints, ant
eaualize the assessments of all persona
property, moneys and credits, new entries
and new structures, returned for the cuHen
year by tho township assessors; anl saic
board shall have power to add or deduct
from the valuation of the personal property
or money or credits, of any person, returned
by the assessors, or which may have beer
omitted by him, or to add other items, upol
such evidence as shall be satisfactory to lid
board, whether said return be made upol
oa th of such person or upon the valuation o
the assessor; 5ut when any addition shall b,
ordered to be made 10 any list returned un
der oath, a statement of facts on which tht
addition was made, shall be entered on thC
journal of the bUard; and when any reduc'
ton shall be ordered 10 be made in the
amount Of personal property, or moneys ant
credits, Of any person, whether such return
be nude by such person or by the assessor
a sta ;ement Of the facts on which such re-
duction was made, shall be entered on tht
journal Of the board.
DUTY OF COUNTY AUDITORS AS ToMAKING TAI
LISTS AND DUPLICATES. AND ASSESSING TAXES
Sec. AZ. Each county auditor shall make
out in book to be prepared for that pur
pose, in such manner as the state sudito
shall prescribe, complete list or schedule o
all the taxable property in his county, AM
the value thereof as eQualized, ARA nged il
the form following: Each separate tract o
real property in each township of bis county
other than town property, shall be containeI
in line or lines opposite the name Of tn
owner or owners, arrange, in numerical or al
pbabetical order Each separate lot or trac
Of real property, in each town shall be Sc
down in line or lines, opposite The name .
the owner or owners, arranged in numerical
or al lphabeticdl order. The value of per
sonal property, moneys, credits, investment
| in bonds, stocks, jcint stock companies, o
otherwise, of eaChrerson, company, Or cor
po,aton, within each township, shall be sc
down in column opposite the name of tn
owner, person, OF corporation, IN who's
name the same is listed; the names Of per
sons in each township, who are not resident
Of any incorporated town, shall be set down
in aphabetica order in one list: and TIN
names OF persons who are residents of am
ncorpora ted town shall be entered iE anOth
or list in alphabetical order.
Sec. As. Each county auditor, after re
ceiving from the auditor Of state, and from
such ether Officers and authorities as shall b.
legally empowered to determine the rates OIL
amount of taxes to be levied for the various
purposes authorized By law, statements 0
the rates and sums TO be levied for the cur
rent year, shall forthwith proceed to deter
mine the sums to be levied, upon each trac
and lot of real property, adding the taxes oI
any previous year, that may have been omit
ted, and upon the amount Of personal prop
erty, moneys and credits; listed in his coun
! ty, in the name of each person, company Oh
corporation, which shall be assessed equally
on all real and personal property, subject tC
such taxes, and set down in one or more col
umns, in such manner and form as the audi,
tor Of state shall prescribe; and in all cases
where the whole amount of taxes upon the
personal property, moneys and credits o
any person shall not amount 10 ten cents
the auditor shall not enter the same upon
the duplicate, if such person has no othe
taxable property.
Sec. 40. Any district or township asses
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