Litchfield enquirer., 1851-08-28

haen carried on for year prestous 70 tn
 f;-~s ,lav of October in each year. shall b
 sI,e rnie off valuation and taxation: provi
 ded that merchants shall also be liable t
 be assessed for any amount of credits am
 debts due them from respOnsible persons
 over and above their liabilities and provided
 further, that any merchant may have de
 duction from his list, fur debts owing by hin
 in the same manner and iO the same exten
 as herein after provided.
 Sec. 13. Traders of any kind, wher their business is not located, shall be Rs- sessed in the same manner ns is provided in the preceding section, in the list of the town, city or borough where such trader resides Provided, ihat goods, wares and merchandise in the hands of any, merchant Sr trader, for sale on commission, being the property of any person resident in, or com pany located in tllis State, need not he esti- mated in making up the average provided for in this and the next preceding section, in the iist of such merchant or trader.
 Sec, l4 The cashiers of the several banks, and the secretaries and clerks of the several insurance companies and turnpike companies, and of other companies or asso citations, the stock of which is liable to tax ation in this State, shall, on or before the twelfth day of October in each year, by mail or otherwise, inf0rm the assessor or assessors of eacli town Ethe names of the persons residing in such town and owning stock in such hank, insurance and turnpike companies, or other companies liable to be taxed in such town, of the amount of stock owned by each, ns exhibited by the books of said banks or companies, on the first day of said October, and it's market value during the month of September next preceding; so far as tho residence of such stockholders shall be known to such cashiers, secretaries or clerks; and if any such cashier. seepeta. " or clerk shall neglect, or refuse to furn- ish such information to the assessors of any town where said stock is liable to be taxed, he shall forfeit to ihe treasurer of such town the sum of fifty dollars, to be recovered hy action of ( ebt in the name of such treasur- CT: provided, that putting into the post of fec n letter containing such Information, Rd1vessed to the assessor or assessors of any town where such owner or owners reside, shall be deemeda n compliance with tie pro vision of this section.
 Sec. Is. If any owner of any share of the capital stock cf any bank, insl,r> ance or turnpike company, or other com panY, shall transfer such share to any other person, with the intent tf evading the provisions of this Act, such owner shall forfeit to the treasurer of the town in which he resides, sum equal to one per bent. of tue value of the stock so transferred, to be recovered in an action of debt on this statute.
 sec. l6. If any person being the owner or holder of any stock in any bank, insurance, turnpike or bridge com. pany, or being the owner or holder of any stock in any othes company or asso> eiation. which stock is subjected to taxa ton in this State, shall, with intent to evadc ihe payment oi taxes on such stock or procure the same to be assessed or taxed in any town than that in which he resides, represent, or cause to be repre- sented, to the cashier of such bank, or to the secretary or clerk of such company, that he is a resident of anyothel lown; other than that in which he resides, su,tI persons so offending shall forfeit to the Fraasurer of the town in which he resides a sum equal to one per cent. of the value of such stock, to be recovered in an ac- lion of debt on this statute.
 Sec. IT. In all cases when bank and insurance stock is mortgaged, such bank CT insurance stock shall be taxed in the list of mortgagor in the town where he resides.
 Sec. IS. The treasurers of the seve- banks and savings associations established in this State, shall, on the lst day of July, 1852, and annually there's after in each year, op the first day of Ju- ly. or within ten days thereafter, make out, under oath, and deliver to the comp> troller of public accounts. a statement of tEe total amount of all deposits in said institution oi, that day, and shall, at the ssne time, pay to the treasarei of this State for the use of this State. n sum equal to one eighth of one per cent. upon the total amount of deposits in their re- spective institutions on that day, which shall be in lieu of all other taxes upon such institutions or depositors therein, after the time aforesaid.
 
 Sec. l9. The cashiers of the several banks, the clerks or secretaries of the several insurance companies and turnpike companies. and of other companies and associations established in this State, the stock of which is liable to be taxed, shall annually. on the first day of October. in fach year, or within ten days thereafter make out, under oath, and deliver to the pomptroller of public accounts an accu- rate list of all persons liable to taxation without this State, who were on the said first day of October. or any part of said day stockholders of their respective com. panies, together with the number and market value of the share or shares stock then Belonging to each of said stockhold> .srs. 's@
 Sec. 20. The said cashiers. secreta-
 ties, clerks or treasurers, shah. on or be. fore the twentieth day of October, in each