posed of the county auditor, and six citizens 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 limita tions, that are prescribed in the preceding section for the gov ernment of the county boards for the equalization of property. ors' abstract to SEC. 55. Each county auditor shall, on or before the first County auditMonday of December, one thousand eight hundred and fifty- auditor of state. three, and every sixth year thereafter, make out and transmit to the auditor of state an abstract of the real property of each township in his county, in which he shall [se] forth 1st. The number of acres, exclusive of town lots, returned by the several assessors in his county, with such additions as shall have been made thereto. 2d. The aggregate value of all such real property, other than town lots, as returned by the several assessors of his county, inclusive of such additions as shall have been made thereto, under the provisions of this act. 3d. The aggregate value of the real property in each town in his county, as returned by the several assessors, with such additions as shall have been made thereto. STATE BOARD OF EQUALIZATION. SEC. 56. The state board of equalization shall consist of State board of one member from each senatorial district of the state, except their election. equalization, the first district, which shall be entitled to three members, all of whom shall have the qualifications of electors; and the qualified electors of each senatorial district. shall, at the October election, in the year one thousand eight hundred and fiftythree, and every sixth year thereafter, elect persons to serve as members of such board of equalization, in accordance with the provisions of this section; and the returns of the poll books and certificates of election shall be governed by the law regulating the election of senators; and in case of vacancy in such office, either by death, resignation, or otherwise, the governor of the state shall have power to appoint a person, who shall be a resident elector of the district so vacated, to fill such vacancy, as soon as he shall be informed thereof; the auditor of state shall, by virtue of his office, be a member of this board. SEC. 57. The said board shall meet at Columbus on the Time and place of meeting, oath first Monday of November, one thousand eight hundred and and duties. fifty-three, and every sixth year thereafter, and the members thereof shall each take an oath or affirmation, that he will, to the best of his knowledge and ability, so far as the duty de Auditor of state to transmit &c. volves on him, equalize the valuation of real property among the several counties and towns in the state, according to the rules prescribed by this act for valuing and equalizing the value of real property; and having received from the auditor of state the abstracts of real property transmitted to him by the several county auditors, said board shall proceed to equalize the same among the several towns and counties of the state, in the manner hereinafter prescribed: 1st. They shall add to the aggregate valuation of the real property of every county which they shall believe to be valued below its true value in money, such per centum, in each case, as will raise the same to its true value in money. 2d. They shall deduct from the aggregate valuation of the real property of every county, which they shall believe to be valued above its true value in money, such per centum, in each case, as will reduce the same to its true value in money. 3d. If they shall believe that right and justice require the valuation of the real property of any town or towns in any county, or of the real property of such county not in towns, to be raised, or to be reduced, without raising or reducing the other real property of such county, or without raising or reducing it in the same ratio, they may, in every such case, add to, or take from the valuation of any one or more of such towns, or of property not in towns, such per centum as they shall believe will raise or reduce the same to its true value in money. 4th. They shall not reduce the aggregate value of all the realproperty of the State, as returned by the county auditors, more than ten millions of dollars. 5th. Said board shall keep a full record of their proceedings and orders. SEC. 58. DUTIES OF STATE AUDITOR. When the State board of equalization shall have statement to completed their equalization of real property among the sevecounty auditors, ral counties, the auditor of state shall transmit to each county auditor, a statement of the per centum to be added to, or deducted from the valuation of the real property of his county, specifying the per centum added to, or deducted from the valuation of the real property of each of the several towns, and of the real property not in towns, in case an equal per centum shall not have been added to or deducted from each; and the county auditor shall forthwith proceed to add to or deduct from 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 county board of equalization; adding, moreover, or deducting, in each case, any fractional sum of less than fifty cents, so that the value of any separate tract or lot, shall contain no fraction of a dollar. tice to county SEC. 59. The auditor of state shall, on or before the fif- His annual noteenth day of July, annually, give notice to each county au- auditors ditor, of the rates per centum required by the general assembly, to be levied for the payment of the principal and interest of the public debt, for the support of common schools, for defraying the expenses of the state, and for such other purposes as shall be prescribed by law; which rates or per centum shall be levied by the county auditor on the taxable property of each county on the duplicate, and shall be entered in one column, and denominated state taxes. ANNUAL COUNTY BOARD OF EQUALIZATION. board-powers SEC. 60. There shall be an annual county board for the Annual county equalization of the real and personal property, and moneys and and duties. credits, in each county, exclusive of the city of Cincinnati, to be composed of the county commissioners and county auditor, who shall meet for that purpose at the auditor's office in each county, on the second Wednesday of May, annually. Said board shall have the power to hear complaints, and to equalize the the valuation of all real and personal property, moneys and credits, within the county, and shall be governed by the rules prescribed in the fifty-third section of this act, for the govern. ment of county boards for the equalization of real property; Provided that said board shall not reduce the value of the real property of the county, below the aggregate value thereof, as fixed by the State board of equalization, nor below its aggregate value on the duplicate of the preceding year, to which shall be added the value of all new entries and new structures, over the value of those destroyed, as returned by the several township assessors for the current year. board for Cin SEC. 61. There shall be a special board for the equalization Annual special of the real and personal property, moneys and credits, in the cinnati. city of Cincinnati, to be composed of the county auditor, and six citizens of said city, to be appointed by the city council; said board shall meet annually, at the auditor's office in Cincinnati, on the second Monday of May, and shall have power to equalize the value of 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 the county boards, for the equalization of real and personal property, moneys and credits; Provided, that said board shall not be authorized to extend its session beyond the first Monday in June, in each year. Further duties of annual county boards. SEC. 62. The several county auditors shall lay before said boards of equalization, the valuation of the several tracts and lots of real property in their county, as the same were entered on the duplicate of the preceding year, or as fixed by the State board of equalization, and of those returned by the assessors of the several townships, for the current year, with such maps, returns, lists and abstracts, as are in their offices; and each board shall keep a regular journal of its proceedings, which shall be deposited with the auditor of the county; and the county auditor shall add to or deduct from the value of any tract or lot of real property, or of any district, township, or town, such sum or per cent. as shall have been ordered by the board of equalization. And said board shall, also, at the same time, hear complaints, and equalize the assessments of all personal property, moneys and credits, new entries, and new structures, returned for the current year by the township assessors; and said board shall have power to add to or deduct from the valuation of the personal property, or moneys, or credits, of any person returned by the assessors, or which may have been omitted by him, or to add other items, upon such evidence as shall be satisfactory to said board, whether said return be made upon oath of such person or upon the valuation of the assessor; but when any addition shall be ordered to be made to any list returned under oath, a statement of the facts on which such addition was made, shall be entered on the journal of the board; and when any reduction shall be ordered to be made in the amount of personal property or moneys and credits of any person, whether such return be made by such person or by the assessor, a statement of the facts on which such reduction was made, shall be entered on the journal of the board. County Audi tors tax lists DUTY OF COUNTY AUDITORS AS TO MAKING SEC. 63. Each county auditor shall make out, in a book to and duplicates. be prepared for that purpose, in such manner as the state auditor shall prescribe, a complete list or schedule of all the taxable property in his county, and the value thereof, as equalized, arranged in the form following: Each separate tract of real property in each township of his county, other than town property, shall be contained in, a line or lines opposite the name of the owner or owners which shall be arranged in alphabetical order. Each separate lot or tract of real property, in each town, shall be set down in a line or lines opposite the name of the owner or owners, arranged in alphabetical order. The value of personal property, moneys, credits, investments in bonds, stocks, joint stock companies, or otherwise, of each person, company or corporation, within each town. ship, shall be set down in a column opposite the name of the owner, person, or corporation, in whose name the same is listed; the names of persons in each township who are not residents of any incorporated town, shall be set down in alphabetical order in one list; and the names of persons who are residents of any incorporated town, shall be entered in another list, in alphabetical order. ors' duties as to SEC. 64. It shall be the duty of the Auditors of the seve- County auditral counties in which one or more banking companies may be banks. situated, upon receiving returns of their notes and bills discounted, and all other moneys, effects, or dues, as provided in the nineteenth section of this act, to enter the same for taxation upon the grand duplicate of the proper county, and upon the city duplicate for city taxes, in cases where such city tax is not returned upon the grand duplicate, but is collected by city officers, which amount so returned and entered, shall be taxed for the same purposes, and to the same extent that per sonal property is now or may be taxed, in the place where such bank or banking company is situated; and such tax shall be collected and paid over in the same manner that taxes on other personal property are required by law to be collected and paid over. to be levied on SEC. 65. Each county auditor, after receiving from the As to the tax auditor of state, and from such other officers and authorities as each tract, &c. shall be legally empowered to determine the rates or amount of taxes to be levied for the various purposes authorized by law, statements of the rates and sums to be levied for the current year, shall forthwith proceed to determine the sums to be levied, upon each tract and lot of real property, adding the taxes of any previous year, that may have been omitted, and upon the amount of personal property, moneys and credits, listed in his county, in the name of each person, company or corporation, which shall be assessed equally on all real and personal property, subject to such taxes, and set down in one or more columns, in such manner and form as the auditor of state shall prescribe; and in all cases where the whole amount of taxes upon the personal property, moneys and credits of any person, shall not amount to ten cents, the auditor shall not enter the same upon the duplicate, if such person has no other taxable property. sors may appoint SEC. 66. Any district or township assessor, who shall deem Township asses it necessary, to enable him to complete, within the time pre-assistants. scribed by this act, the listing and valuation of the property, monneys and credits, of his district, township or ward, may, with the approbation of the county auditor, appoint some well qualified citizen of his county or township, as the case may be, to |