The spirit of democracy. [volume] (Woodsfield, Ohio) 1844-1994, 1852-04-28

ber OF the school district, or the name
or designation Of The school, religious So
ciety or institution, to which each house,
lot or tract belongs; or il such property is
held and used for other public purposes,
he shall state by whom, or how it is held.
DUTIES OF COUNTY AUDITOR.
SEC. 40. The county auditors Of each
county, shall, as soon as practicable, alter
the first day Of March, one thousand eight
hundred and filiy-three, and every sixth
year thereafter. make out and deliver TO
the assessor Of each district in his county,
an abstract from the books in his office,
containing description Of each tract and
10, of real property, situate within such
district. with the name OF the owner thereof
if known, and the number OF acres or
quantity Of land contained therein, as the
same shall appear on his books; and also.
map OF each township and town within
such district, with such plat books as may
be necessary to enable the district asses
sor to nuke correct plat Of each section
SEC. Al. Each auditor Of any county,
within the limits of which any bank or
banking company may be located, shall,
in case any president or cashier OF such
bank or banking company, refuse or neg
lect to make out and deliver to the auditor
the statement required in the nineteenth
section OF this act, enter upon the dupll'
cate of the proper county, for taxation as
aforesaid, as the amount OF the capital,
fifty per cent, in addition to the amount of
the capital stock OF such bank, or banking
company; and in order TO ascertain the
average amount of notes and bills dis
counted or purchased, and all other mon
eys, eff: cts, or dues Of every description,
belonging to such bank or banking COM
pany. loaned, invested. or otherwise used
or employed with view to profit, or upon
which such bank or banking company, re-
ceives, or is entitled TO receive. interest,
such auditor is authorized to take or pro-
cure to be taken, the testimony of such OF
the officers, directors, or stockholders OF
such banking company, or OF other per-
sons known, or supposed by him to be con-
versant with the affairs OF such bank or
banking company. as may enable him to
ascertain the amount upon which such
bank or banking company should bo taxed,
agreeably 10 the provisions OF the nlne'
teenth and twentieth sections OF this act;
to which amount, when so ascertained, he
shall add fifty per cent, which amount he
shall then enter upon the duplicate for tax
alton, as provided by this act, Provided
that in cases where city taxes are assess
ed and collected by city authorities, the
taxes upon banks for city purposes, shall
be assessed and collected the same as city
taxes.
Sec. 40. Each auditor Of any county
within the limits of which the Ohio Life
Insurance and Trust Company shall have
moneys loaned, at interest, shall, in case
the president or cashier of said company
shall fail to return 10 the auditor Of such
county the amount Of its moneys loaned
or other dues, as provided in the twenty
second section OF this act, proceed to as
certain from the record of mortgages OF
other evidence, the amount of the loans
made by said companyin his county, ant
shall place the amount so returned or as
certained, upon the duplicate, and levy
thereon the average rate of per cent. OF the
taxes levied for all purposes upon the rea
and personal property OF the county
which tax shall be collected by the county
treasurer, and distributed by giving to th'
State its proportion, according the rate lev
led for State purposes, and to the county
townships, towns, and corporations. thei
share OF the balance, respectively, in pro
portion to the several amounts on which
4 the average rate shall have been determin
ed; and in case default shall be made il
the payment Of said tax, within the tim
Limited by law, il SHALL be the duty of tn
county treasurer to proceed to collect tn
same; and for that purpose he may file
bill in chancery in the court Of common
pleas of the proper county, setting tort
the amount Of taxes assessed against SAT-
company, and the names of the debtors G
said company, as shown by the record Q
such county; and it shall be the duty Q
such court to take jurisdiction thereof, ant
to grant all injunction, appoint receiver
and make such other and further order, a
may be necessary to subject the interes
accruing on the loans of said company t
the satisfaction of the tax aforesaid, wit
the penalties, interest and cost thereon, a
provided by Law.
Sec. 43. Each county auditor shall ad
to the value, as returned by the assessor
of all personal property, and OF all moneys
credits investments In bonds, stocks, Join
stock companies. or otherwise, which til
owner, or other person in behalf OF tn
owner, whose duty it is made by this &C
to list the same, has refused 10 list, or t
the value of which such person shall hav
refused to swear or affirm. when require
so to do, in obedience with the provision
of this act, fifty per centum on the valu
t so returned by the assessor.
SEC. A. If any person required to liz
property for taxation. shall have been pre-