The spirit of democracy. [volume] (Woodsfield, Ohio) 1844-1994, 1846-03-21

have been destroyed, as specified in
the preceding section, agreeably TO the
return thereof, made In accordance
with the provisions of said section, by
the assessor, and assess taxes for that,
and for each succeeding year, upon
such corrected valuation.
SEC. 60. The capital stock paid in
and remaining as capital stock undi-
minished by losses, inclusive of the val
ue Of ali personal property, moneys,
and credits Of whatsoever kind, not for
ming part of such capital stock, belong
ing 10 any banking company or other
joint stock company, that shall have
been, or may hereafter be Incorporated
in this State, Gncluding stage compa-
nies,) deductng from the moneys and
credits Of such company the amount of
debts actually owing by such company,
shall be listed for taxation by the prln-
cipal accounting officer of such com
pany, as property owned by natural
persons is required to be listed in the
township where the principal Office of
such company is kept; and taxes there
on shall be assessed, collected, paid
over and appropriated as prescribed in
the succeeding section Of this act; but
the provisions Of this section shall not
extend to any banking or other joint
stock company, which now is or may
hereafter be organized, whose charter
or act of incorporation shall have guar
antied to such company an exemption
from taxation, or has prescribed any
other as the exclusive mode Of taxing
the same. .....
SEC. 81. The auditor Of state, au-
nually, as soon as he shall have received
from the several county auditors state
ments of the aggregate value of taxa
bic property In their respective coun-
ties, and of the total amount Of taxes
Of all descriptions assessed therein for
such year, as required by this act, shall
determine from such statements the av-
erage per centum assessed throughout
the state, upon the total value of all the
property entered on the grand list for
taxation, and notify each county audi
tor, in whose county the principal ac-
counting office Of such banking or other
joint stock company may be situated,
of such average per centum; and every
such county auditor shall assess, on the
capital stock and other personal prop
erty listed by or on behalf of every
such company, as prescribed in the
preceding section, the per centum of
tax so ascertained, and set the whole
amount thereof in the column Of taxes
for estate purposes" and such tax
shall be collected, accounted for, and
lpaid over, as other taxes levied for state
purposes.
SEC. 60. Any district or township
assessor who shall deem it necessary,
to enable him to complete, within the
time prescribed by this act, the listing
and valuation of the property, moneys,
and credits of his district or township,
may, with the appreciation of coun-
ty auditor, appoint some well qualified
citizen of his county or township, as
the case may be, to act as an assistant.
and assign to him such portion of his
district or township as he shall think
proper; and each assistant so appoin-
ted shall, within the division of such
district or township assigned to him un-
der the direction of the assessor, after
giving bond and taking an oath, as pre-
scribed IN this act, perform all the du-'
ties enjoined upon, vested in, or impo-
sed upon assessors by the provisions Of
| this act.
Sec. 63. Each assessor, AMI each
member of the county board of equal
ization, shall be entitled 10 receive, for
each day necessarily employed in the
performance of the duties enjoined on
him by this act, such sum as the CON-
missioners Of his county shall allow
not exceeding two dollars, to be paid
out of the county treasury, on the order
Of the county auditor. Each member
of the state board of equalization shall
receive, for each dayh shall attend on
the sessions Of said board, two dollars,
and the like sum for every twenty-five
miles he shall necessarily travel in GO
ing to and returning from Columbus, to
be paid out of the state treasury, on
the order of the auditor of state.
Sec. "a. Every county auditor,
and every district and township asses
sor who shall, in any case, refuse or
knowingly neglect to perform any duty
enjoined on him by this act, or who
shall consent to, or connive at any
evasion of its provisions, whereby any
proceeding required by this act shall
be prevented or hindered, or whereby
any property required to be listed for
taxation shall be unlawfully exempted,
or the valuation thereof be. entered on
IL