The Tiffin weekly tribune. (Tiffin, Ohio) 1859-1868, 1859-08-05


led by Tho county auditor on the taxable prop
erty of each county ON the duplicate aud shall
be entered In one column, aud denominated
state taxes,
ANNUAL COUNTY nokNp or rouALEortoS.
Sec. a. There shall be an annual county
board for the equalization Of The real and per.
sonal property, and moncps, and credits IN
each county, exclusive Of the city OF Cincin
natl, 10 be composed Of the county commis.
siuncrs and county auditor, who th,ll meet for
that purpose at the auditors office IN each
county on the hrat Wednesday after the thvl
Monday Of May annually. Said board shall
have the power 10 hear complaints, aud 10
equalize the valuation Of all real and person.
al property, moneys aud credits, within the
county, and shall be governed by the rules
prescribed In the fifty thiTd section Of this act,
for The government Of county boards for the
equalization of rcal property; provided, that
said board ohall not reduce the vnluo OF the
real property OF the county below the aggrc-
gate value thereof, rs dxed by tho state board
Of equalization, nor below is aggregate value
on tie duplicate Of the preceding year, W
which shall be added the value Of ali new Gu.
tries aud new structures over the value OF
those destroyed, as returned by the several
township assessors for the current year.
Sec. 25. There shall be a special board for
The equalization OF the real and personal prop
erty, mouoys and credits, IN the city Of Cin-
cinnai, 10 be composed Of the county auditor,
and six citizens Of said city, 10 be appointed
by tho city council; said board shall meet an.
nually, az the auditors Office IN CINCINNATI on
the fourth MOudoy Of May, and shall have
power 20 equaliza the value Of the real and
personal property, moneys and credits, within
the city Of Cincinnati aud shall be governed
ly the same rules, provisions aud limilRisons
that arc prescribed Tor the government Of the
county BOARDS, for the equalization OF real aud
personal property, moneys aud credlrs; proyi.
dod, that sail blHri shall not be authorized 20
extond ~ session be, ond the fourth Monday
In Jnne, IN each year.
Sec. IS, The several county auditors shall
lay before said boards Of equihEatii N, the val.
uauon Of the several tracts aud lots OF real
property in their county, ne the samc were en-
tered on the duplicate OF the proceeding year,
OF As fixed by tho state board OF oQua ualiaatlon,
and OF those returned by the assessors of the
several townships, for the current year, with
such maps, returns lists aud abstracts, as are
in their oifiecsi aud each board shall keep q
regular journal Of It's proceedings, which shall
be deposited with the auditor of the county,
and the county aud tor shall add 10 Or deduct
from the value Of any tract or lot Of real prpp.
erty, OF Of any district, township or town such
sum or per cent. as shall have been ordered
by the board Of equa 'izston. Aud said board
shall, also, at the same time, hear complaints
and equalize the assessments OF all personal
property, moneys aud credits, new en.res, aud
neE structures, returned for the current year
by the township assessors; aud said board shall
have power 10 add or deduct f5om the valna.
ton Of the personal property, or moneys or
credits, OF any person, returned by the asses.
sors, or which may have been omitted by him
or 70 add other items upon such evidence as
shall be satisfactory 10 said bOari, whether
said return be made upon oath OF such person
OF upon the valuation Of the assessor, but
when any Auditors snA n be ordered to be made
70 any list returned under oath, statement Of
facts on which the addition was made, shat be
entered on the journal Of the board and when
any reduction shall be ordered 10 be made IN
the amount Of personal property, or moneys
and credits, Of any person, whether such no.
turn be made by such person or by the assca
SIR, a statement Of the facts on yhioh such re.
ductlon was made, shall be entered on the
jpuinal Of the board,
DUTY or COUNTY AUDITORS As TO MAKING TAX
LiaFs AHO DUriJcArRs, AND ASSESSING rAxrs.
Sec. AZ. Bach county auditor shall make
Qua, In a book 10 be prepared for that purpose,
IN such manner as the state auditor shall
prescribe, complete list or sohudulc OF all
the taxable property IN his county, aud the val.
a. thereos, as eQualized, arranged Ia the form
follOSingi Each separate tract Of real proper
" Ia each township Of bis county, other than
town properly, shnll be contained IN line OF
lines opposite the name Of the owner OF own
ers, arfghged In numerical alphabetical order.
Each sepafate lot Or ,raet OF real property, Ia
each town shall be set down Ia lino or lines
opposite the name Of the owner or owners, Al
rauBed In Numerical or alphabetical order
The value Of personal property, moneys, cred
Ia, investments Ia bonds, stocks, jnint stock
eompanies, or otherwise, OF eac0 person, com,
pAny Or co poFation, within each township
nkall be set down Ia column opposite che
name Of Tie owner, person, or cooperation, ir
NEose name tie same "a listed the names ol
persons In eachtoWnship, whoare not residents
~ any Incorporated town shal, set down N
alphabetical order IN one list; and the names
OF pensons who are residents OF ANY incorpor
ted town shall be entered la another list 10 al
tphabftcAl order.
Sec. 43. Each county aulitoF after reeeiy
ing irnm ihe auditor OF state, and iTom sncl
Othe. onleefs md Authorities as shall be legal
y empo Sered 70 determine the rates os amour
nf iaxes y b levied f0r the various purpose
authorized BY law, atatements Of the rate
sud sums % be levied for The current year
ahall Forthwith proceed to determine the sum
% be lspier, upon aack tract aud loi Of rea
lWopersy, adding the taxes OF any previou
year, tllat may have been omitted, aud upoi
ihe amonni Of personal properly, moneys Rnl
credits listed In bis county In the nam0 0
each pcraon, company % corporation, whiol