M'arthur Democrat. (McArthur, Vinton County, Ohio) 1853-1865, 1859-05-05

dilions he shall have made thereto, and hay-
ing each taken an oath fairly and impartiolly
TO equalize the value of the real estate Of
such county , agreeab bly, TO the provisions Of
this act, they shall Immediately proceed to
equalize such valuation, so that enchtract or
lot shall be entered on the tax list at its true
value; aud for this purpose they shall observe
the following rules: LIST, They shall raise
the valuation of such tracts and lots Of real
property as, in their opinion, have been re-
turned below their true value, to such price
or sum as they may believe to be the true
value thereof, sgreeably to the rules pre-
scribed by this act for the valuation thereof
I'd. 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 valuation of the real prop.
erty Of such county, having due regard TO the
relative situation, quality of soil, improve
menis, natural and artificial advantages, pos.
sessed by each tract AMI lot. 3D.: They
shall not reduce the aggregate value Of the
real property Of the county, below the aggre-
gate value thereof, as returned by the asses
sors, with the ambitions made thereto by the
auditor, as hereinbeiore required; the county
auditor shall keep an accurate journal or rec
ord of the proceedings aud orders OF said
board.
Sec. 40 There shall be n special board
for the equalization Of the real property in
the 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 at the auditors office in
! Cincinnati, on the fourth Monday Of October
one thousand eight hundred and RGty-nine
-and every sixth year thereafter, and shall
have power to equalize the value of the real
property within the city of Cincinnati, and
shall be governed by the same rules, proyis-
ions and limitations that are prescribed in the
preceding section for the government Of the
county boards for the equalization Of prop
erty.
Sec. A. Each county auditor shall, on
or before the first Monday OF December, one
thousand eight hundred and filty-nlne, ant
every sixth year thereafter, make out anC
transmit to the auditor Of state an abstract
Of the real property Of each township in hi,
county, in which he shall lsetl forth-lst
The number Of acres. exclusive Of town lots
returned by the several assessors in his coun
ty, with such additions as shall have beer
made thereto I'd. The aggregate value o
all such real property, other than town lots
as returned by the several assessors of hi
county, inclusive Of such additions as shal
have been made thereto, under the proyis
ions of this act. Sd. The aggregate yolut
Of the real property in each town in hi
county, as returned by the several assessors
with such additions as shall have been made
thereto.
STATE BOARD OF EQUALIZATION.
Sec. 10. The state board disqualification
shall consist Of one member from each sen
atorial district of the state, except the frs
district. which shall be entitled to three mem
bers, all of whom shall have the qualification!
Of electors; and the qualified electors OF eacl
senatori al district shall, ,at the 0ctotober elec
tcn, in the year one thousand eight hundred
and fi(ty-nine and every sixth year thereafter
elect members to serve as mem ers of suct
board of equalization, in accordance with the
provisions Of this section; and the returns OF
the poll-books and cedi dilicates of election
shall be governed by the law regulating the
election of senators; and in case of vacancy
I in such Office, either by death, resignation
or otherwise, tile governor OF the state sliaIl
have power TO appoint o person, who snallb1
resident elector of the district so vacated
to fiji such vacancy, as soon as he shall bt
informed thereof; the auditor of state shall
by virtue of his office, be member of thi;
board. The said board shall meet al ColIm
uus on the first Monday of November, one
thousand eight hundred and fiity-nine, anC
every sixth year thereafter, and the member,
thereof shall each take an oath or afiirma
ton, that he will, to the best of his knowl
edge and ability, so far as the duty devolve,
on him, equalize the valuation of real prop
erty among the several counties and town!
in the state according to the rules prescribed
by this act for valuing and equalizilg the val
ue of real property; and having received from
| the auditor of state the abstracts of rea
property transmitted to him by the severa
/ county auditors, said board shall proceed t
equalize the same among the several towns
aud counties of the state, in the manne
hereinafter prescribed; ist. They shall ad,
to the aggres ate valuation Of the real prop
erty of every county which they shall beiey
to be valued below its true value in money
such per centum, in each case, as will rails
the same to its true value in money. I'd
They shall deduct from the aggregate vala
ton of the real property oil every county
which they shall believe to be valued aboY
its true value in money, such per centum
in each case, as will reduce the same to it
tue value in money Sd. If they shall be
leve that right and justice require the yalu,
alton Of the real property OF any town o
towns in any county, or Of the real propert
of such county not III towns, to be raiSed, 0
to be reduced, without raising or reducing
the other real property of such county, o
without raising or reducing il in the samt
ratio they may, in every such case, add TO o
take from the valuation of any one or NOR
Of such towns, or OF property not in towns
such per centum as they shall believe viii
raise or reduce the same to its true value il
money. 4th. They shall not reduce the az
gregaie value of all the real property of III,
state. as returned by the county auditors
more than ten millions ofdollars 9Th. Sale
board shall keep full recon! of their pro
ceedings and orders.
DUTIES OF STATE AUDITOR.
Sec. 43. When the state board ofeGuali
cation shall have completed their equaliza
tion of real property among the several eoun
ties, the auditor Of state shall transmit Il
each county auditor, a statement Of the pc
centum to be added to, or deducted from lh,
valuation of the real property of his county
.c..., al, 4 lol 4