OCR Interpretation


The Democratic sentinel and Harrison County farmer. [volume] (Cadiz, Ohio) 1851-1852, April 28, 1852, Image 4

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Persistent link: https://chroniclingamerica.loc.gov/lccn/sn85042199/1852-04-28/ed-1/seq-4/

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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
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