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ft it Jr. I:' V 1 i f''" s ? - 1 ' vA" 1 - t. ... . u - d-. -i liich 'he was elected shall be considered tacihtaYii"s1iaK'be'"fcrtiiwiih''uiied in1" the 'commissioners,' wlio shall be inimedi aiely called toother tor that purpose by 'ilie county auuitor, by the appointment ot tune, other suitable eoinpciciit citizen ot the county; and the person appointed to ' such Vacancy, shall Uu notiucd by tile eou'uty auditor, shall jjive boud una lake au oath ol'J office within the lime alter receiving sucli notice, and in the manner iirescribed iu ihis section. . Iskc. J J- If 'there shall be a vacancy in the office of district assessor in any 'district of any county, afw the tenth day ' of April in any year, when the a.isess , Bient of the real property of lire st.tte is . to be made, such vacancy shall be iorth ' wilh tilled by ihe auditor, treasurer and recorder of Uie county iu w hich such va- tancy shall occur, or any two ui theiii, by tlie appointment of any competent " and suitable citizen of their county Who will accept and perform the ddlies of such office . i Sac. 3(5. It shall be the duty of each ' district assessor to make out from the " lnaps and descriptions furnished him bythe eouuty auditor, and from such other sour- . fcosol information as' shall be in his pow tr.'a oorreel and pertineut description of tach traht and lot of real properly in his district; and when he shall deem it neces- sary W obtain au accurate description of any separate tractor lot in his district, he may require the owner or occupier there- of to furnish llw same, wilh any title pa Jicrs he uidy have Lii his possession; and t' sucli owner or occupier, upon demand lade for the same,' shall neglect or refuse to furnish a sttisfactory descriptiou of auch parcel of real projerty to such as essrr ' lie'ma'y employ a competent sttr-, 'eyof W hiukd oetk a descriptiou of the boundaries and location ihereof, and a latemeiil of the quantiiy of laud therein ; and the exjieus of such, survey, shall be returned by such assessor to tiie auditor -Af hh county, who shall add tlie same lol jUe tax asMssed upou such real property ; ind it shall ba roller twl' by the treasurer the county with such tax, and when eojlecd shad be paid on demand to the jwrson lo whom the same is due; and he ball in all cases, from actual view, and ti"um the best sources of information with I" reach, determine as uaar as practi irabie, the, true value of each separate " tract anti iut uf real pnipci ty iu his dis trict, 'aacordiug'to' th rule prscribed by this aet for valuing real property; and he hall nM in his put1 boot, separately, the Julue of all Rouses, mill and, other uuild ings which exceed one hundred dollars u value, on any ti'act of rand other 'than own lot,whicu shall bd carried but as a part of the Value of nu'clr trati; he shall lj. euir on his plat buuk, the number acre of arable tr plow land, the nuni 'lierofacrnKofmeadowandpusturelaud an I (the numFirmf acres of wood and uncultiva-, ' ted laud ou ach traet, a pear tut may bei - ' - , 8bc 37. Tor tliepurwie of enabling the assessor (t determine the Value' oj, build ing and other improvements, 'bu is here 4y rqtd to enter, wtik the conseht of ' ln owner or oeciipant thereof, 'and 'fully tversnniw, all jbuiidiut and.'' structures, turwiuiever kind, .whieli are uol by this Act fxpiMilv jteiipi):d front laxatioA '...' .Sac 38. Kit h tlistrirt accessor shall, on - r belore th tirrt XJouday" of September netliou;iitd eight liuudreJ and it'tf three, iud every xili year ilierttr, mske out - nddiiver lo thw audiurr of his eouuty, a ' rwiurn, in tabular form, coutaiud iu a book to be, furnislied hint' by such nujiuir, of ' tin aiuuuul, dscriptiiMi. and value wf all real jrieriy Kuhjeet t be listed for ftwiit MWk Companies, jX Ulli-r ,fViH,VI any K4, &jriasjfefo'- ;.' i "jC. 32. Town-hip M4Mini IuiU be , nl1od one dollar and ufiy cvuu jxr Jar -lulw paid out of lite couuiy in jury, lor the time bih ibry slmll be necessarily employed in the eriuroiunce of their du . and they shall iuke out their u . vwuuta jodcuil, giving llio dale of each tlaT Iwti lh-y shalUiave been employed, Jhkh aecomri they shall verify utidar yih;,anj tin piHiiiiy auditor shall bietAi- pewm to admiiuMer suek oHili, aud it Ju' fcJjouJ4 liui., mall. ctiumav In eorfWV hall iirif o or J uu. lthi ..treasury for the umt; but ia uu cn skill tho county - auditor give a assessor an order for "hrs compensation, until he shall liave tile J his 'list' of assessments, wilh tho statements 're , , lurucd to him. aud the book in which the original . assessment were entered, 1 Stfilh flu auditor, which lists shall be accu rately made oul and added up. Ulttrkt Asstssorsllotc mid u.cH cjj cvieJ. bin:. 33. The coumy commissioner uf-each cuupty in this State, shall, at their tiune' wsiiofiiAxjiie thousand eight huu lned. W4 tftjitwoi and i?ry MJLth year . hcreafut, diU tlitfir couaiy into tour AiisUicU, except Uie county ut llamillon, t hich wny be divided rihlo any' number, ot le thru six nor more than twelve; Wad iu fornitn sucl district, the n-.iid eouuiisioiier olmll uiiiku them us' Ucurly mnal in population and extent'ot' territo ry n may be; and no township or ward lm1t be divided in forming such districU; and th aid fuiiiinisaioncii shall iiumedi aioly give notice, by publication in some nt'wapaper in tli couury, uud if no news paper is published iii lUu count y.'lhvu by Hitihc noiice set np in each lowinsliip and .ward, at thi usual place of holding elec- turns, aottinforth tliu boundaiies oi such " district; ana the qualified electors of such . flislrict , fchall, at the OctolxT election in -. TOnyear 6l' thousaud eiylit hundred and ' tifty two, and every sixui year thereafter, lect some citizen of sucn district, hav ' in the qualiticalioas of an elector, as as sessor ut real property wiiliin such dis t U'iol the. judges f eiectiuu shall keep a - separate purl Uook for thu election of such asseHSor,. and thereturns ticreof, duly ' wrtitled, as in other cases, shall be made 'to the couuiy auditor, who, with the clerk i ,of court of common pleas, and pro-- liatif judge of the county, shall open Uic 'Unie aha declare the result? and the aa yditor shall, within leu day -after opening .such jelucus, notice of his vlcouou to ; aeh of th pel sons elected, i ' i Hact 3), liach person elected to the " office of district assessor, shall bo forth- with nolitiud by the coumy auditor of his election; and each person oo elected shall, within ten days alter receiving such no tice, iilc with such auditor his uond, pay abta to the .Stale of V)uio, with at U asi one Joo 1 freehold nurcty, to the acceptance .of tlm ,couuty audiwr.'iu (the peiuil sum of two thousand duilars, coudiuoned that he will diligently, tauhluily uuiLiuipartial ly perform ; all and singular the dunes en Joiued uu him by' this act; auj he shall, nritipV(W, -take' and subsnitx! on said lWid, au oath that he will according to die Lri yt hii jiiilineul, skill u'ml ability, Ailiwiitl; laii-hiuDy and impartially pe'r loiuj jiUrtlio duties enjoined on hiin'uy ihis Vet; and if any person sj. elected, 'shuil rki! to buiiii,, or shall laif to take an ualh as is required iu this section, within the time thejein' prescribed, the oflice to . ' - vtje-c.: -r.-tt taaiin w Lis distrirt, hicL return ahall funtaiii: . " 1 , . 1st. TrM-nantvt, arriBged in alphaliel icol rcr, uf the MVersJ persons, coot paiiim or eorporations, in.whose names the several tracts of reJ priperty, oCier Hiaa Uim n property, in each lowustiip w iih w Lis district, shall have been listed; and iu appropriate columns opposite eaeh name, Uie description of each tract, dJ iguaiiug ijjenumber of acres, the number ol the sccuon. and the part thereof, an J of the township orsurvey, lisied in tuch namf-, ami th vitaieof each separa: tract. a detnuiliJ by the assessor. 2d. The names, arranged in alphibeti cal order, of the severl persons, compani es or corporations in whose names the several Jets tf real property iu each town ih his district, shall have been listed; and in lite impropriate columns opposite each name, tbe description of each lot, and the value thkreof, as determined by the asses sor; and such description shall designate the town ji;d number of llii lotand the part therebr;' and if part of a lot is listed, it shall statj! the number of feet along the principal street' on which it abuts. If the nuine of the owner of any tract of land or Irtt shall beuukiiown.th-! word unknown" shall be catered in the column of names opposite said'traet or lot. If such land be situated in the Virginia military district, r is in it embraced in anv land district, it shall set forth.he original 'survey or surveys, part or parts thereof, contained id each separate tract so listed'. Skk. 3; The district assessor, at the time of making the assessment of real property subject to taxation, shall enter in a sep. irate list, pertinent descriptions of ail burying grounds, public school houses, houses usi'd 'exclusively for public wo'rsli ip', an.l institutions of purely public char i y, and public buildings uud proja-rty U.ed exclusively for any public purpose, with lot or truct of bind on w hich such house or iusfituMim or public building is situated, and which are by this act ex empt from taxation; and he shall value such houses, buildings, property, lots and tracts of land, at their true value, in mon ey, in the same manner that he is required lo value oilier real property, desig lining in each case, the iownslii'p or town, mil number of the school district, or the name or designation of Ihe school, religious society or institution, to which each house, lot or tract' belongs',' or if such properly is lit Id and used for oth erpublic purposes, be shall state by whom, or how it is held. ' Ualitt of llu County AutiUar. Sue. 4J. Tim county ainlibrs of each county, shall, as soon as practicable, after thelirst day of March, one thousand eight hundred and lit'ty three, ami every sixth year thereafter, make out and deliver to the assessor of each destrict in hi s county, and abstract from the books iu his ollioe, containing a description of each tra:t and lot of real proerty, situate within such district, with the name of the owner there of.if known, and the number of acres or quantity tit land ci'iilain'ed therein', as the same shall appear on hi's bonks; and aUo a map of caen township and town within sui'h district, with such jilat books as may be necessary to enable ihe district asses sor to make a collect plat of each section, survey ynll tract, in his destrict. ' 1 Mix. H. K.ich auditor of any county, within tlie limits of 'which any bank or bunking company ni.iy be located shall, in case any president or cashiers of such bank make out and deliver to tile audilcr the statement required in the nineteenth sec tion of ihis act, enter upon the duplicate of the proper county for taxation as afore said, as' tlie niilotuit of capital, fil'ly per cent, in addition to the amount of ihe cap ital stock of such bank, or banking com pany; and iu order to ascertain the average amount of notes and bills discounted or purchased, and all other moneys; eli'ects, or diii-s ofeverv description, belonging to such bunk of b ulking company, loaned, invested, or otherwise used or employed wilh a view to profit, or upon whicli such bank or banking company; receives, or is entitled to receive interest, such auditor is authorized lo take procure to be lak;n, the testimony of such tlioolliciTs, directors, or stockholders of such blinking company, or of other persons kiion n, or supposed, by him to be conversant with the affairs' of such bank or banking company, as niav enable him to ascertain the amount upon which such bank or banking company should bo taxed, agreeably to the provis ions of the nineteenth and twentieth sec tions of this act; to which amount, when so ascertained, heshall add fifty per cent, which amount he shalUliin enter .upon the duplicate for taxation, as provided by this act; provided, that in cases where citv taxe are assessed and collected by city authorities, the taxes upon banks tor city purposes, shall be 'assessed nud collected thtr same as city taxes. 'Skc. 42. Each auditor of any county witlitu the limits of which ihe Ohio Life .Insurance and Trust Company shall have moneys loaned 'al interest, shall, in case tin, presi lent' or cashier of said company snail fail' to return the auditor of sucu county the amouutof its money loan ed, or other dues, as provided in the twen ty second section of this act, proceed to ascertain from the record of mortgages or other evidence, the amount o,t' the Joans made by said company iu his county, and shall place the amount so returned or as certained, upon tin duplicate, and levy thereon the average raUs or p(7r cent, of the taxes ievied for all purposes upon the real and personal property of the county; which tax shall be collected by the coun ty treasurer, and distributed by giving to the State its proportion,' according to ihe raie levied for fetate puposco, and to the county, towuships, towns and corporations, their share of the balance, respectively, in proportion to the several amounts on which the average rate shall have been determined; and in case default shall be made in the payment of said tax, within the time limited by law, it shall be the du ty of the county treasurer to proceed to collect the same; and-for that purpose he may file a bill in chancery iu the .court of common pleas of the proper county, set ting forth ihe amount of taxes assessed against said eouipany, uud the names of the debtors of said company, as shown by the record ol'snch eouuty; and it shall be the duty of such court to take jurisdiction thereof and io grant an injunction, ap point a receive!', and makusuch other and further order, as may be necessary to sub' ject the interest accruing on the loauji of said company, to the satisfaction of the Ux aforesaid, with the penalties,' interest and cost thereou, as provided by law, - Hmt: 43. Kach eouuty audior shall add to the- value, its returned by the assessor, ol all personal property, and of all moneys, credits.' investments in bonds, slocks, joint stock companies, or otherwise, which the owner, or other person in behalf the, owner, whose duty it is made by thisacf to jist the same, has refused, to list, -or to he value of which neb person hall hav ...... i ' , rctieJ wejarc AffpM.tiVto toqaaitJ so to do, iUjobcdicncj; kith the pro iiiou; of "tl.is art, Cfly per cejluift ou lug altw i so returned by the a-ssVi, - i?kC. 44. If any perim -quired to list property for UxaUon.-tall have been pre- tenu-u oy sickness, or ibseu.ee, I rum giv ing to tlie assessor sue J staument. such "person, or his genuihaiig charge of ucu property. Way, n any lime before the assessment of taxis thereon by the county auditor, make' iiit 'aud deliver lo the county audiror, a. slaleuioul of ihe mo as required by (hi act; and the county auditor shall, i, sucli case, make au entry thereof iiilhu muni Tor the urou- er township, and correej the correspond ; ing item or items in tin return ciade by : the assessor, as the else may require; j but no such statement thrill be received j by flie county auditor torn any person j Who shall have refused t make oath to j Kis sta'vment, hen required by the as j Scssor, agreeably to the lirovisious of the twentiy-sixth section of this act, nor troni Uhy person unless he shall make and lile wilh the county auditor, n affidavit that the person required by this act to list the same, was absent from bis township, with out design to avoid, the lisiiugof his prop erty, or was prevented "by sickness from giving to the assessor the required state ment, when called for that purpose. ' fs'KO. 43. If, from a careful examina tion'of the returns made by the district assessors, the county auditor shall discov er that any trac't'of land, or town lot, or part of either, in l';is county, shall 'have been omitted in the" returns of siich asses sors, ho shall add the same lo his list of real property, with the name of tlie own er, and ahall forthwith notify the assessor tn whose returns such omission occured, thereof, who shall ' forthwith proceed to ascertain, and return to the county audi tor; the value of the tract, or lot, or part thereof; or iu case of the inability or neg lect of the assessor, the auditor may as certain the value of such tract, or lot, or part thereof, and add the same to the list of real property. Skc. 46. 'The county auditor, if he shall have reason to believe or be inform ed that any person has given to the as ses r a false statement oT tho personal property, moneys or credits, investments in bonds, stocks, joint stock companies or oiherwisf, or that the assessor has not re turned the full amount required to be lis ted iu his township, or has omitted, or made an erroneous return of any proper ty, moneys oi credits, investments in bonds, stocks, joint stock companies, or otherwise, which are by law subject to taxation, shall proceed, at any time be fore the final settlement with the comity tresurcr, to corrcqt the return of the us sessor, and to charge such persons or. the duplicate, with the proper amount i f'tax cs; to enable him to do which, he shall be invested with all 'the powers conferred on township assessors by this net; and it shall bo the duty of tho auditor in all such cases, to notify every such person, before making the entry upon the duplicate, that he may havo an opportunity of showing that his statement orieturn of tho asses sor was correct; and the county auJitor'sliall in all such eases, lile in hisoflke a statement ofthe facts or evidence upon which he made such correction; but he-shall iu no case re duce the amount returned by the asses sor without the written assent of the ;'vaf itor of stale, givcixin i4 Slate hie lit of facts Rubmi&Ki by the county auditor. Sec. 47. , Jach county auditor shall, from time to. .time, correct any errors which he may discover in the name of the owner, in the valation, description or quantity of any tract or lot contained iu the list of real property in his comity; but in no case shall he make any deduction from tlie valuation of any tract or lot of real property, except such as shall have been ordered, either by 'the state board or hy tlie' 'county beard of equalization, in conformity With tlie provisions of this net, or upon the written order of the auditor of slate; which written order shall only be made upon a statement of facts sub mitted to the auditor of state in writ- Skc:. 43. Each county auditor shall correct the valuation of any percel of real property, on which any new structure of ' over one hundred dollars in value m i y have been erected, or on' which any struc ture of tho like value shall have been de stroyed, agreebly to the return thereof made in accordance with the provisions of this act by the assessor, arid assess the taxes upon such corrected valuation. Sue. i'J. County auditors shall not publish ' in the list of delinquent or forfeited lat'.daany tract or lot upon which the taxes d'uu shall not be more than double the cost of publishing such tract or'lot, but such tract or lotsball be retain ed upon the duylicate until tho taxes duo thereon shall be more thai;' double the cost of publishing the same id the list of delinquent or forfeited lands. fW. 0. Each county auditor shall make out and transmit to the auditor of slate, before the lirst day of September, annually, a statement of the aggregate value ofthe taxable property in his co'in ty, and ofthe total amount of taxes fo all purposes assessed thereon for that year; and he shall make out mid transmit by mail, to the auditor of state, oil or before the ti st day of Octoder v, every year, a complete abstract of tl;Ci duplicate of his county; he shall also,' at Ihe saint? -time, make out and transmit to the auditor of state, u abstract of the number and val ue of each of the enumerated articles, the vhlue of inei'clmnts.and manufacturersstoek and the value of all oilier personal proper ty, moneys, credits, investments in bonds slocks, joint stock companies, or otherwise, and the value of all other articles of per sonal property as relumed by the town ship, assessors, or as fixed by the county board of equalization; slid abstracts sbiil he made out in such form as the auditor of state shall prescribe; and shall also make out and transmit to. the auditor of state, before the fourth Monday of October, one thousand eight hundred and lifty thffce, and every sixth year thereafter, a complete , copy of the, grand list of real property of each county, as it shall stand upon the duplicate of that year. Skc '61. If the county treasurer shall be unaljle to collect: by distress, or other wise, trie taxes which have beenor here-' afier shall be assessed', upon any person or corporation, 'or on any executor, ad ministrator guardian, receiver, accounting officer, agent Ur factor, such treasurer' shall' apply to the clerk of the court t-f common please in hU county, at any time after his annual settlement with the coun ty auditor, add said clerk shall cause a notice to be served upon such person, cor- ' poration, executor, administrator, guar, dian, reeeiver,.;l necoUntin officer, agent of factor requiring him forthwith to show eaixeTivwh he ? should t hot 1 pay f uch taxes; and if he shall fail to slioy a suf-J ficient cause, said court, .at thtj term o which said notice is returnable,, shall n-, tor a r-ul 'Hiut him for th payment r such taxes, fuid Uie cost of such pivx-ed-iug. bfcfc 4eiall live U-4 same farce and etfrct a judgteent at law, 'and" be enforced by attachment or execution, or such process as nity be directed by tlie court. - . Stu. 52. piat prcYions to the first day of November Iu each year, the' treasurers of ihe several counties shall attend one day, at the place of holding the election, in each township of their respective couno ties, for the purpose of receiving'taxes ' Cuuhtif IkntrJi fur tEmdiiatio Of Rial i ' Fnyrty. Sk'o. $3l The county auditor, the coun ty surveyor, tlie county commissioners, and the district assessors, or a majority of them, shall form a connty board for the equalization of the real property of their eouuty, wilh the exception of tlie real prop erty in the city of Cincinnati which shall be equalized by a-pedal board, as here inafter provided. They shall meet on the tirst Tuesday after the lirst Monday of September, uue thousand eight hundred and fifty-three, and every sixth year thereafter, at tlie auditor's office in their several eoanlitjs.'whcn the county auditor shall lay before them the re'urns of the real property, made by the several district assessors of such county, with tlie addi tions he shall have made thereto, aad having each taken an oath fairly and im partially to equable the value of the real estate of s'ich county, agreeably tp tho provisions of this act, they shall immedi ately proceed to equalize such valuation, Sd that each tract of lot shall' be entered on the tax fist at its true value; and for this purpose they shall observe tl;e follow ing rules: 1st They shall raise the valuation of ' sucH tracis and lots of real' property, as, in their opinion, have been returned beloto their true value, to such price ' or sum as they may believe to be the true value there of agreeably to the rules prescribed by this act, for tho valuation thereof. 2d. They shall reduce the ' valuatioi) of sii'-li tracts and lots, as, in their opin ion, have been returned abovo the true value, as compared with their average naluntion of tho real property of such county, haviug due regard to the relative itiiation, quality of soil, improvements, natural andartilicial advantages, possess ed by et.ch tact and lot. ',. 3J. They shall not, reduce the aggre gato value of the real property of the county, as returned by the assessors with the additions made thereto by the auditor, as herein before required; the county hu ditoi shall keep an accurate journal or record of tho proceedings and orders of said board. Skc. 51. There shall be a special board for the equalization of tr.o real property in the city of Cincinnati, to be Composed of the county auditor, and six eitizenf of said city to be appointed by the city council; said board shall meet at the auditor's office in Cincinnati, on the fourth Monday of October, one thousand ' eight hundred and fifty-three, 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, provisions, and limitations, that are prescribed in the preceding section for the government of the ;ounty boards for the equalization of rt:;i! property.' Skc. S3 Each county auditor shall, on or before the first Monday of December! one thousand eight hundred and fifty three, and every sixth year thereafter, make out and imitMnit to the auditor of state an abstract of the real property of each township in his county, in which ho .shall set forth 1st. The number of acres, exclusivy of town lots, returned by the several as sessors in his county, with such additions as shall have been made thereto. ' 2d. The aggregate value of nil such real property, oilier than town lots, as re turned by the several assessors of his county, inclusive of such additions as shall have been ny.vde thereto, under the pro visions of this act. 3d. The aggfega'c value of the real property in each town in his county, as returned by the several assessors, with such aditions as shall have been made thereto. Stale Hoard of JZqiidlizat'uin. Sec. 30. The state Vioard of equalization shall consist of one member from each sen atorial district of this state, except the first district, which shall be entitled to three members, all of whom shall have tho, qualifications of elector?; and the qualified' electors of each senatorial district, shall, at the October election, in the year one thousand eight hundred and fifty-three, and every sixth year thereafter, elect; persons to serve as members of such boartl of equalization, in 'accordance with the provisions of this section; and tho returns of the poll books anil certificates of elec tion shall bo governed by the law regu lating the election of senators; and in case of encancy in such office, either by dotji, resignation, or otherwise, the governor of the state shall" have power to appoint a person, who shall be a resident elector of tlie1 district so vacated, to fill such acint cy, as soon as he shall be informed there of; the auditor of i,f;ite shall, by virtue of his office, be a member of this board. Sec. 57. TJie said "board shall-'meet at Columbus cu the first Monday of.ovem ber, one thousand eight hundrcd'and fifty three) and every sixth yeilr thereafter; "and the members thereof shall 'eaeli take an eath or affirmation, that he will, to the best of his knowledge and ability, so (or as the duty devolves on him, equalize tlie value of real property among the several couuttes sud town's' in the state, according to the 'rules prescribed by-this act for val-' uing and equalizing the value of rcaf prop erty; and having received from the auui tor of state the abstracts of real property transmitted to liiiri by the several county auditors, said board shall proceed to e quaiize the same among the several town and' counties of "the state, in ffie manner hereinafter prescribed: 1st., They shall add to the aggregate valuation of the ' real property of every county which they shall beleive to be val ued below its true value jn money, such , per cetuni, in each ease, as will raise the same to its true vale in money : ' 2d. They shalldedaotifnjm -the; ag gregate valuation of the real property of every county, which they 'iiha.fi believe to . be valued above its true Value in money, such ber centum, in each eass, as will re duce the, same, to its irue value i-i money: such per centum, in euch ease, aa will re- , du'ce the nam to its true value' ui money. - 3d. If they shall believe that ri''ht and ' justice requre the valuation) of tlie. real propertyof any town or towns in any county , or of the the rial property ofsuch county not in towns, to be raised, or' to he reduc,- el, withtnit.raising.or ml'IptM other 1 ! real property o( sucb. catulf ,. or VrltK : OUI '.raismir vr-. rwuueiuii oi mo same fatloi"thet'toay,'in every stieh caire and to, or take irom me valuation, oi any Hi vi nir- vi'wv o" v, j,-f. not ia towns, such per centum as they shall believe wlfl ri of Reduce tlie same to its true value m money. , . t 4thr " They shall not reduce flic aggre gate value of all the' real property of the State, as retimed by the county auditor, more than ten millions of dollars. 5th. Said board shall keep a full record of their preceding arid orders. ' ' P'ttiet of Slaty Auditor. Skc. 53t When the State board of equali zation shall have completed their equali zation of real property among the several counties, the auditor of stale shall trans mit to caclji eouuty auditor, a statement of the per centum to be add'eed to, or deduct ed from the valuation cf the real property of his county, specifying the per eeutum added to, or deducted ffom the' valuation of the real property of ea'yh of the several towns, and of the real property not iii towns, iu case ah equal per centum shall not have been added to or deducted from each; and the county auditor shall forth with proceed tq add to ordeductfrom each tract or lot of real property in his county, the required per centum on the valuation thereof, as it stands, after the same shall have been equalized by the empty board of equalization; adding, moreover, or de ducting, in each case, any fractional sum of less than fifty cents, so that the value pf any separate tract or lot, shall coutian no raction of a dollar. Sec. The auditor of state shall, on or before the fifteenth day of July, annually, gave notice to each county auditor, ofthe rates per centum required by the general assembly, to be levied for the payment of the principle and interestof the public debt, for the support'of common schools for de fraying the expenses of the state, and for such other purposes as shall be prescribed by law; which rates or per centum .shall bo levied by the county auditor on the taxable property of each county on the duplicate, and shall be entered in Qiie col umn, and denominated state taxes. Iniiul County Board of Equalization. Skc. GO. There shall an annual coun ty board for the equalization of the real and personal property, and moneys and credits, in each county, exclusive of the city of Cincinnati, to be composed of the county commissioners and county auditor, who snail meeffor that purpose at the au ditor's office, in each county, on the sec ond Wednesday of May Kijnutily. S,ai4 board shall have the power to hear com plaints, and to equalize the valuation of a'l real an'tf personal property moneys and credits, withir, the county, and shall bo governed by the ruies prescribed in the fifty third section of'this act, for the gov ernment of county boards ior the equaliza- J tion of real property; Provided, that said W i ,i ,.i,n , ...j:.'.. ,i.. '....i e ,i... UUrilU QIKill IIUl ITUUtU IIJ17 V ill UU Ot tllU property ofthe county, below the.agregate value on the duplicate f the preceding year; to which shall bo added the value of new entris and new structures, over the value of those destroyed, as returned by tlie several township assessors for '"the cur rent )oar. Sue. CI. I here shall be a special board for the equalization of the real arid1 personal property, moneys and credits, in the city of Cincinnati, to bo composed of the county auditor, and six citizens of said city to bo appointed by the city coun cil; said board shall incet annually, at tho auditor's office in Cincinnati1, on tho .sec ond Monday of May, and shall have pow er to equlaize tho value uf the real and, personal property 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 tho county boards, fo the equalization of real and personal pror perty, moneys nnd ciedils; Provided, that said board shall not be authorized to ex tend its session beyond the first Monday in June, in each year. Skc. -62. The several ec.Vjtily ami i tors ..shall lay before said hoards of equaliza tion, the valuation of the several tracts and lots of real property in their county, as the same were entered on the dupli cate of the proceding year, or as fixed by the state board of equlization, nnd of those returned by tho assessors of the several townships, for the' current year, . with such maps, returns, lists and abstracts, as are in their offices; anil! each boartl shall keep a ragular journal of its proceedings which shall be deposited with the auditor of the 'county; and the county auditorshall add to or deduct from the value of any tract or lot of real property, or of any dis trict, township! or town,' sifeh sum or per cent, as shall Jiave been ordered by the board of equalization. And said board shall, also, at the same time, hear com-' plaints, and equalize the assessments of all personal property, moneys and credits, new entries and new structures, returned for the current year by tlie township as- scssors; mid said board shall have power to add to or deduct from the valuation of the personal property, or moneys, or cred its, of any person returned; by the asses sors, or which may have been omitted by him,' or to add other items, upon such evidence as shall be satisfactory to said board, wether said return bo made upon oath of such person or upon the valua tion ofthe assessor; but when any addi tion shall be ordered to bp made to nny list returned under oath, a statement of the factson which such addition was made, shall be entered on tho journal of the board; and when any reduction shall be ordered to be made in the amount of per sonal property or moneys and credits of :ir.y person, wether such retnrn be hindu by such personoV by 'the assessor, a state ment ofthe facts cn 'which such reduction was made, shall be entered on the journal ofthe board. ''''' Duty of County Auditors as to making tax lists and duplicates, aid assessing taxes. ' Skc, GS. Each county auditor shall make out,1" In a book prepared for that purpose, in such manner as the state au ditor shall prescribe a complete list or schedule of all the taxable property in his" county, anil the value thereof, as equul- ( ized, arranged in the form following: Each separate tract of real property in each township of his county, otlir than town property,' shall be contained in a line or lines opposite tlie harnef the 6ner or owners, which shall be arranged in al pllibetieal order. .... " Each separate lot or tract of teal prop- ' crty, in each, town, shall be set down in. n line of lines opposite'" the name 'ofthe". .owner or owners, arrangeu m aipuioet icil order. ' " ," ,r ' '. , ' " " '"" The vnhionfrMirsnn'al nrrtnertV. thun'ivn. credits, investments in bond stocks.'joint stocjt companies, or otherwise, pj each per son ," company, or corporation', within each township, shall be set dowr) in a. column opposite the name of the owner, person, ' or tirporatio'n, in whose name the same ' is li'sied; the names pf jpersojnsln; each towhsh'lb' who are not residents of anvin-'- ', ..r.j ....i-jni-fcitii V.J-. '.j ti. .lift k pb'abeticalifae lri one Hst;'fad 'the names comoraieu lown. suhii oe net uumi iu ot persons who are residents oi any m ' eorporated town) shall be entered 'mMOth-Jf VtsC in alpnabiticai wW.'" ' I ; 4..'dlUEiUUe 4atr: uttl i I Auditors of the fcervra.1 counties in wliick i one or aore banking comjunirs may be . ; situated, npvo recei. 'ing returns of their notes and bills 'discounted,' and all other ? moneys,' effects, or dues, as provided ia tlie nhtetc-nth section of this act to enter ' the same for . taxation upon, the grnnd f duplicate oT the prgper county,' and upon ' the city duplicate for city taxes, in cases ' where such city tax is not returned npoo' !' the grand duplicate, but is collected by ,r the city officers, which amount so return ed and entered, shall be taxed for, the same purjatses, and to the same extent that personal property is now or may be taxed, in the place where such bunk or ' or banking company is situated;' and such tax shall be collected and paid over in Uie same manner that taxes on other per sonal property are required by la- to be collected ami paid over. , Skc. C5.' Each county auditor, after re eeving 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 j various purposes 'rufhorized by law, state ments' of the rates knd sums to bo ' levied fort.be current year) shall fortwith proceed ' to detei mine the sums to be levied upon ! each tract iaiid Jet of real property, ad- I ding the taxes of any preyiou -'year, that may liave been omitted, and upon the ; amount qf perssnal property, moneys amj :! credits listed in his county) in the iinmo of each person, company or corporation, J which shall be assessed equally ou till real i and personal property, subject to sq,h j tuxes, and set down in one- or' more col- ' limns, in such manner and form us the ' auditor of state shall prescribe; and in all j cases where the whole araonnt of taxes up- ' oa the- personal property, moneys and credits of any person, shall not amount to ten cents, the auditor shall not enter tho same, upon the duplicate if such person Jias no' other taxable property. Skc. GG. Any district or township as sessor who shall deem it necessary, to en able him to complete, within the time prescribed by this act, the listing and val uation ofthe properly, monies and cred its, of his district, township or ward, may with the opprobation of the county audi tor, appoint some well qualified citizen of his county or towriship, as the case may be, to act as an assistant, hud assign to him such portion of his district or town ship as he shall think proper; and each assistant, so appointed, shall, within the divison of such district or township assign ed him, under the direction ofthe assesor, after giving bond and taking an oath or af firmation us prescribed in this act, per form nil the duties enjoined upon, vested in, or imposed upon; assessors by .he provisions of his act. ' Sec. 07. Each district Assessor, and ench member of the county boards of e qualization, shall he untitled) to receive foi each day necessarily employed in the per formance of the duties enjoined on bini by this act, such -mm as tlr; commission ers of his county shall allow, not exceed ing two dollars, to be paid out of the coun ty treasury, on the order of the county auditor; each member of the state board of equalizaiion shall receive for each day he shall attend on the sessions of said" board, three dollars, anil the like sum for every twenty-live miles be shall necessa rily travel in going to and returning from Columbus, to be paid out of the stale treas ury, on t')c order ofthe auditor of state. Sue. 03. Tlie county commissioners shall at their annual meeting ia March, determine the amount of tax to be levied for that vear for road purposes, and any other officers cr 'authorities authorised by law to assess a lax lot road purposes, shall also, determine nnnunlly the amount, there of, at nny of their meetings previous lo the first' Monday of April in each year, and make return thereof to the county au ditor, on or before the tenth day of April; and the auditor of esieh county shall s sess the same upen the duplicate of the property for the current year; anything in miy law to the contrary notwithstand ing: ami shall also, on or before the tenth day of June next, after the determination of the amount of such tax orli:ve's"by the authorities aforesaid, make cmt and ti ans 1 mit to the township clerks of his county; lists of such road taxes. Sec. 6ft. The commissioners of each county shall, at their March or at their June session, annually, determine on the amount to be raised for ordi.iary county purposes, for bridges, for public buildings for the sup ort of the pour, for interest and principal on the county debt mid for tho suppolt of common schools. Tho commissioners, however, shall set forth upon the record of their proceedings, fejro-' cilic illy the' amount to be raised for each pt the above tlelincd purposes; the county auditor shall carefully ascertain the net amount collected for e;ch purpose, under said levy; mid it shall 'hot be lawful to use any such specific fund for any other pur pose thnn the one for which the same was specially levied. - Sec. 70. The trustees of the, several townships in each eoltyitv, shall, cn or be fore the tif' eolith day of June annually, determine the amount necessary to bo raised in their townships respectively, for ordinary township purposes, for the pay ment of legal nnd just claims against such township, and for the support of the poor; hut the road tax shall be determined it' the time, and in the manner prescribed in the preceding sectioa; the levy for said purposes' shall be specific, and so filtered upon the record of the proceedings of said' trustees, and certified to the county auditor, who shall levy tho same on the .duplicate; nnd when settle ment shall bo nnlds with the county trea-. surer, he shall care'fully ascertain the net amount collected for each purpose; and such specific fund shall not be used for any other purpose than the one for which the same was specifically levied. Skc. 71. All clfy and town corpora tions sha annually determine on the a mountto be raised for tiny purpose for which such city or town corporation shall be authorized to assess a tax, and shall certify the same to. the countyauditor, on or before tho fifteenth day, of June, to be by him placed on tlie duplicate, to be col lected by the county trusurer'np other tax es are collected; Provided,!' that nothing herein shall compell nny town, whose r charter authorizes its botes to be other, wise collected, to make such retnrn to the con-; ; ty auditor. ,j. Every aucji city or tovVn, eor poration shall stjecify upon its recprd,ib , umount required; for eaph purpose1, and I t . f ' S li .'ii . . i ..' . i i. ... ' such specific fund shall not be u'seil for ' any other lirposu than tho one itor w tiieh thesHiueVye specifically; lejedjtProil!j . aeu, noweverf mat tne agrvgaie, aujoiiuv. ' ievied by anv city "or town corporatiivK,' for any yev. 'siaff'-noii exceed it' ta'df pve mius on uiu uoiinr oi uiv wtAuiv yiu- puny in socu micorpoaieu .mjw u wi ""j .utiles in sucji Jn-corporatea town tne Jn sucji, in-i S less' than o .... .., .. -corpohited' town tMe ono hundred thousand' snan oe less ti t : u m 1 ' : 'dollars m why of property;entered upo, Uie 4upliate for tsiation, in) wfiicV . the tax fch-'iH fcot eic d igH feUi. )j Jii-df-n7-'au4 prevlded anfcer,',dui, such limitations' shall pnt extend to tbtf cial or disrimhiating WuJ liti, jr)ii-n ci ty oron eorpvfUiifcs ait ot ; v be- . ttiorileii to levy y-po-J r Jot, i " u squares, in ach city or lowa mhk'-. fec ial or discriroinatingioeal taxes by tin if J quired to be otherwise collected -ihn'i riot . be placed vn t!; duplkau'. ' . ' -V Sec." 72. The lien of the state f r the taxes levied ior purports jn eault- J eat, shall attach to all property subject to such taxes, on the first da- of Juner ananally;-. a'u'd shall continue Vjiilii' such taxes, w iih any penalty which shall accrue thereon, shall b'e paid; and all personal projiertv subject to taxation, shall. e Kabjo to be seized "nnd sold for taxes."" "" """ " ' "'-' Sku.I 7tl., s'llte . delinquent JiiC1ial) t not, hereafter, l,e returned to the cfce of the Audibr of State, but shall be record ed by jlit county auditor, irmiiediately al ter his annual settlement with the county treasurer,, an ubstrat of, wivht ill- sucli form as the Auditor" of State ' shatl'pre scribe, shall be sent lo liis nlce Willi the settlement sheet of. the county, treasure'; and no taxes, returned delinquent, jiijali be paid into the Stats treasury, except bf " the county treasurers, after, the fifteenth day of April, eighteen hundred andfiflyn two and iu making out the duplicate of each year, all tracts of land and lots re ' urred delincpient or forfeited to the Stale shall bo ngaiii entered on the duplicate; and tlie taxes on such tract or lot, includ., ing the taxes of the current year, shall be" charged thereof, with thirty per centt' penalty, on the amount charged on the ' duplicate of the preceedirjg year. ' ' Sfic. 74. The Auditor of State shnll from time' to time, prepare and transmit to the! several county auditors all such forms and instructions as he shall deem necessary t carry into elftot tho provisions of this act; and with the advice uf the Attorney Geiw oral, he shall decide all questions whicli niay arise, as to the true construction of; this act, or in relation to any tax levied,, or proceeding under the same, subject, however, in all cases to an appeal to Uie supreme, court. - Skc. 75. County nuditors shall, lie-1 fore the fifteenth of April, annually),., npike out the blank forms uud instructions forthe township assessors, " nnd forward them to the township clerks, a required by the fifteenth action of tho act to create; the office of' township assessor, paswd' March twentieth, one thousand eight hundred and forty-one; and the auditory of counties, and assessors of townships and wards, shall, in nil respects, except as, hereinbefore provided, be governed by thu' rules and regulations' conlainud in tbu several acts prescribing their duties. ' :' ' !ri(a 76. Every county auditor, and er-' cry district and township assessor, who) shall, in any case refuse, or knowingly n-; gleet to perform any Juty enjoined on him, by this- act, or who slnll consent (to or' connive r.t any evasion of. its provisions, whereby suiy' preceding required by tlii.v, act shall be prevented or hindered,, or. whereby any property required lo be listed for taxation shall be uiilaNylliliy. exempted I qr the valunlii.ivtiioVt'of be entered on the' tax list at less 'than its true value, shall, fq' every such neglect, refusal, consent . or connivance, forfeit ami pay tollie State not. less thnn t'.yo hundred, nor more than one tho isand dollars, nt the discretion of the court, to Uf recovered before' any court of. record in the State. ' . ,' Skc. 77. The act (viv levying taxes on. on nil piojicrty in this Stats, according to its true value, passed March secimd, onV thousand eiglu hundred and lorty-six, th; act to aiind the same, passed Felinnry . eighth, ono thousand eight liun yyl an 1 -forty -seven, the act lo provide for the r.-. sessmeiit of personal property, nnd ' tlie ( Valuation of new entries and new struc- ' ttii'cs,' passed January twenty-second, on. thousand eight hundred ami - forty -fig;" anil the act passed February twenty-second, one thousand t ight hundred and ' forty -eiyht, further to amend the at; for, . levying taxes on all property in this Statu,' accoriling to its true value, and nu'aet to. tax banks ami bank and oilier-stocks tho same as other property is now taxable by , the laws of this Slate, passed March twrn-. ', ty lirst, one thousand eight hundred snd ijftyHine, and all parts of laws superseded by this act, and inconsistent therewith, are, ' hereby repealed. '' " Skc 78. "i,'his net chall take ''effect and ' be in force from anil krVrils passage: ,; JAMES C. JOHNSON, . . Speaker of the House of lleprescntatlve'v . WILLI AM MED1LL, ' Pjesideu; 1852. ' s'ideut of ihe Senate. , April l'l, IX SEN'ATI " H v;r.. April 13,, 1851. ' : Hesolvodi, That tlie Secretary of Stat f tp requested to return to the joint P.tnv-" niitteo on Enrollment, the "liflTpr''jvi'-' ding for the uppoin'.cmeut "of Notaries Public, and (irt'scrj b; ijr til r duties, " for ' the purpose of lyftendiug the date nflxedj.; to said Bill, and to have the same con form to the day on which said, lull wS( signed. ' 5- ' C. 13. FLOOD Clerk Sma'.e.' SecnjtTAur. jos State's Orncs. , , V 'Columbus, April 14, 1052. J,, In conformity with the above resolution, the'"act providing for the appointment o ' Notaries Public, , nnd pres,(Jribing their duties." was returned- tdtlie joint coin, ( mittee on Eerolhnent; t)he date of said act was altered, froia March 15, 1852, to, A- . pril 2, 1952. ' ' ' " '" ' WILLIAM TUEVlT'jr, ' . . . Secretary of State.! i ! Rkcrktabt of Static's Officb, j t ' Columbus, April 1 4, 1 852. I. certify that the foregoing laws are correctly copied from tlie original irelle ou file in this office. . '.!;it ' -TOLIAM TREVITT, , - , .r . -. Secretary of State I certify the above to' be' a correct copy '"" a published by thij' Secretary of State the Ohio' State Jotiru.nJi. . ; M;i?i.li . "If, lv PlCE,,Auditor,IIv C,,!lfl. - 1 l .' ' . :. -V ---Ulg. . Uvoltjliou iii..HafrIli st rilllK iihw:ril)eKliii1iig liinde intil iirrsrue-" . X rueilisior a large supply ol iMAKBLE,keii cuiisniiMi'y nit tirmrt- Miiiitlev'rooiub, Moiie- niviii, tliiil wild t'-oH Uinci, ej, i ilf ii-) aoinily reH'ivimr b"ge lp ol'lmlian, Krtiae and Amifrrciih Miirblei, wtu'ea het Hiiikiiif Upv (n iyle iurt ritiU in ihe United Siiir.mt?' will ull nt u very una II ad vii ii'f in oot. fiilitrj . wanting, to sive'liiiM a oiilb,. ' , Vf ti He will uUn Miniiidi benu'onl Wlmr Msrtile . ff !( tint 8iH. 8ts t'rohlft' Hhi l'1 oon mid Vsulift'fHi',l'oi d.xiriiij ofc r) low,J Ho tins alau oii'liulnl iV euiiilrrulili qiisnliiy , Fb Sums mrtiiuiiii'iit, Te)Bbnlid HBaitStoM' 5 All sin T f riil'8ionef,..i nrfM rfrjftj t ifrN' ,,w,J,",tei'"S th Uweteii' in mi heufltlful iiyK'n, iii nliiiot nj iiuigiiseie,,j t.i red. ' ' ' MICIIJ'IIj J." UUIIAN. i -,'t Msrtls Mm and SunU thtii4tjit i nor. 5 ly No. 0, Uiwer end at Mailtelt i 4 ti I' - ii t s r L I ''1 f. '' ' .".