Year: 1860

owner Of any real estate is unknown,
and the assessor finds it Impractical
bic to obtain the same, it shall be
proper and lawful to assess such real
estate without connecting herewith
any name, but inscribing at the head
Of the page the words Owners I'M
KNOWN" and such property, whether
lands or town lots, shall be listed rs
near as practicable in the order of the
numbers thereof, and in assessing
such real property, no one description
shall comprise more than one town
| lot, or more than the sixteenth part of
a section or of the smallest sub-divi-
sion Of the land according to the gov
crnmcnt surveys, except in cases
where the boundaries are so irregular
that it cannot be described in the usual
manner, in accordance with such sur
vcys.


SEC. %. If any Assessor shall fail
or neg lect to perform any of the du-
ties required of him by this act, at
the time and in the manner specified
he shall be liable to fine of not less
than twenty nor more than five hun
dred dollars. to be recovered in an ac-
tIum brought in the District Court by
the Board Of Supervisors, the iudg-
mcnt shall be against him and his
bondsmcn, and the proceeds of such
fines to so to the School Fund of the
county.


SEC. % The Board of Supervisors
Of each county, shall constitute a
board for the equalization Of the as
scssmcnt, and have power to cqualizc
the assessments of the several per
sons and townships of the county, sub
/ stantially in the same manner as is
required of the State Board of Equa'i-
zation to cqualizc among the several
counties of the State so far as appli.
cable, at their regular meetings in
June and next succeeding the general
election in each and every year and
at such meetings they shall add to
said assessment any taxable property
in the county not included in the as
scssment as returned by the assessor,
placing the same in the list of the
proper township, and shall assess the
value thereof


SEC. 30 Any person who may fcc'
aggricvcd at anything in the assess
mcnt of his property, may appear be
fore the board Of equalization cithc,
in person or by agent, at the times
mentioned III the preceding section
and have the same corrected III snCt
manner as to said board shall seem
just and equitable.


SEC. 81. Each Clerk of the County
Board of Supervisors shall on or be
fore the first day in July of each year
make out and transmit to the Auditor
of State by mail OF otherwise, an alb
stract of the real property i'll this
county in which lie shall set forth
/ lst. The number Of acres Of land
in his county, and the aggregate val,
ne of the same, exclusive of town lots,
returned 10y the assessor, as corrected
10y the county board of equalization
at their first meeting.


%. The aggregate value of real
property i'll each town in the county
returned 10y the assessor as corrected
at their first meeting by the county
board Of equalization.


Sd. The aggregate value Of person
al property in his county.


SEC 32. The census board consti
tutcs the State board of equalization
and shall meet at the seat of Govern
mcnt on the first Monday Of .Augus
in each year, i'll which real property
is assessed, and shall take an oatl
faithfully and impartialIy to discharg,
the duties of their Office. The Auditor
of State shall be cX.oflicio clerk o
the board, and shall lay before it tn,
abstracts transmitted to him by th'
county clerk as required by this act
and then the board shall proceed t
cqualiZc the valuation Of the proper
ty among the several counties an,
towns in the State in the following
manner :


lst. They shall add to the aggrc
gate valuation Of real property o
each county. which they shall bclicv,
to be valued below its proper valua
ton, such per ccutnm in each case "a


will raise the same to its proper va!


uation.


I'd. They shall deduct from the az


grcgatc valuation of real property o
each county, which they shall bcliev,


to be valued above its proper valua


tion, such per ceEtum in each case aF
J I,a fn ~ Il
uatlon.


SEC. 33. Said board shall keep
full record Of their proceedings, AM


they shall finish their equalization ol
or before the third Monday of August


Immediately after which the Audito


of State shall transmit To each Clcr
of the Board OF Supervisors a state


mcnt of the per ccntum to be adde'
!. to, or deducted from the valuation q
, real property in this county. Th
, Clerk of the County Board of Super
visors shall add to, or deduct from tin


valuation of each tract or parcel o
, real property in his county, the re
: quired per ccntum on the same, and |
the result shall in any case show
fraction of dollar, such fraction,


less than fifty cents, shall be rejected
and if fifty cents or over, shall b
counted as one dollar And in eac
year the said board shall dctermin


the rate of State tax to be levied an
collected, which shall not exceed tw


mills on the dollar, and the Auditor {
State shall notify the several count
clerks of such rate at the time herein
: before mentioned.


SEC. 81. If any Clerk Of the Coul
ty Board Of Supervisors shall negleC
or refuse to transmit to the AuditC
of State the abstract of the assess
ment of the real property i'll the coul
, ty, or to add or deduct the per centul
fixed by the State Board Of Equaliz
, ton, as required by this act, sue
3, county clerk shall be deemed guilty
: misdcmeanor, for which he shall |
Z prosecuted by indictment in the Di
49,. 4