Meigs County telegraph. [volume] (Pomeroy [Ohio]) 1848-1859, 1859-05-17
everal township assessors for the current

6ODhl pfOpoItyI anu OiCuiIoJ III VIC
city OF Cincinnati, to be composed of the
county auditor, and six citizens OF SAID
city, TO be appointed by the city council;
said board shall meet annually, at the au-
ditor's Office IN Cincinnati, on the fourth
Monday of May, and have power to equal
ize the value of the real and personal prop
erty. moneys and credits, within the city
of Cincinnati, and shall be governed by
the same rules, provisions and limitations,
that are prescribed for the government OF
the county boards, for the equalization Of
real and personal property, moneys and
credits: provided, that said board shall not
be authorized to extend its session beyond
the fourth Monday in June, in each year.
Sec 46. The several county auditors
shall lay before the said boards of eQuali-
zaton, the valuation of the several tracts
and lots of real property in their county,
as the same was entered on the duplicate
of the preceding year, or as fixed by the
state board of equalization, and of those
returned by the assessors of the several
townships, for the current year, with such
maps, returns, lists and abstracts, as are
in their Offices; aud each board shall keep
regular journal of it's 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 per cent.
as shall nave been ordered by the board Of
equalization. And said board shall, also,
at the same time, hear complaints, and
equalize the assessments of all personal
property, moneys and credits, new en-
tries, and new structures, retHrned for the
current year by the township assessors;
and said board shall have power to add or
deduct from the valuation of The personal
property, or moneys OF credits, of any
person, returned by the assessors, or
which may have been omitted by him, or
to add other items, upon such evidence as
shall be satisfactory to said board, whether
said return be made upon oath of such
person or upon the valuation of the asses
sor; but when any addition shall be or
dered to be made to any list returned
under oath, statement of facts on which
The addition was made, shall be entered
on the journal of the board; and when
any reduction shall be ordered to be
made in the amount of personal property,
moneys and credits, OF anv person,
whether such return be made by such
person or by the assessor, a statement Of
;he facts on which such reduction was
made. shall be entered on the journal OF
the board.
DUTY OF COUNTY AUDITORS AS TO MAKING
TAX LISTS AND DUPLICATES, AND ASSESS
ING TAKES
See Al Each county auditor shall make
out, III book 10 be prepared for that pur-
pose in such manner as the state auditor
shall prescribe, complete list or schedule
of all the taxable property in his county,
and the value thereof, as equalized, ar
ranged in the form following: Each sepa
rate tract Of real property III each town
ship of his county, other than town prop
erty, shall be Co lLaiued in IL line OF lines
opposite the name of the owner or owners,
arranged in numerical or alphabetical or
der. Each separate lot or tract Of real
property, in each town shall be set down
in a line or lines, opposite the name OF the
owner or owners. arranged In numerical
or alphabetical order. The value of per-
sonal property, moneys, credits, invest
ments in bonds, stocks, joint stock COM
panieS, or otherwise, OF each person, COM
pany, or corporation, within each town
ship, shall be set down in column op-
posite The name of the owner, person., or
corporation, in whose name the same is
listed; the names Of persons IN each town
ship, who are not residents of any in
corporated town, shall be set down in al
phabetical order III one list: and the names
h. raoi6antS Of
porated town shall be entered in another
list in alphabet order.
Sec 49, Each county auditor, after re-
ceiving from the auditor of state, and from |
such other officers and authorities as shall |
be legally empowered TO determine the
rates or amount of taxes to be levied for
the various purposes authorized by law, |
statements of the rates aud sums to be |
levied for the current year, shall forthwith
proceed 10 determine Tie sums to be lev |
led, upon each tract and lot of real prop
erty, adding the taxes OF any previous |
year, that may have been omitted, and |
upon the amount of personal property, |
moneys and credits; listed in his coun.y, |
in the name of each person, company or
corporation, which shall be assessed |
equally on all real and personal property,
subject to such taxes, and set down IN one
or more columns, in such manner and
form as the auditor of state shall pre-
scribe; and in all cases where the whole |
amount of taxes upon the personal prop
erty] moneys and credits OF any person
shall not amount to ten cents, the auditor |
shall not enter the same upon the dupll-
cate, if such person has no other taxable
property. :.
Sec. 49. Any district or township
assessor, who shall deem it necessary, to
enable him to complete, within The time
prescribed by this act. the listing and val
uation of the property, moneys aud cred
its, of his district, township, or ward may
with the appreciation of the county audi,
tor, appoint some we'll qualified citizen of
his county or township TO act as an assis-
tant, and assign 70 him such portion OF his
district or township ae he snail think
proper; and each assistant, so appointed,
shall, within the division of such district