Carroll free press. [volume] (Carrollton [Ohio]) 1834-1861, 1852-04-30

scFiP'iOn, .oE shs purpose OF adding 70 The val.
% thereof BY sny process Of manufacturing. Fs.
Inning, reetfying, or BY The combinslion Of dif
sfens materials, With Visw Of making q gain
OF profit BY 90 doing, shall be held 70 be man
uiacluEeFi and he shall, when be is required 10
make aBd deliver 10 Ihe assessor statement OF
The amouEI Of HE oshef personal properly sub
ecI 70 taxation, also Include 10 HE statement the
average value estimated, ss provided 10 the pre-
esdlng section, Of ell articles purchased, recev.
Cd. or Otherwise held. for the purpose OF being
used 10 whole, OF 10 part. IN any process or op
erasIOn OF manufacturing, combining, rec,ifying.
or refining. which from time 70 time ho shalt
have he'd on hand during the year next previous
10 the lime Of making such statement. il so long
ne shall have been engaged in such manufaclu-
ring business, and IL not, then during The time
be shall have been 80 engaged.
Sec. IA. Every person owning manuiaciu.
ring establishment OF any kind, and evety man.
ufacIuFeF. shall list as part Of bis manalac1uEer's
stock, the value Of alI engines and machinery.
Of every description, used or designed 10 be-
used, in any process Of refining OF msnufacIu.
ring, (exceps such fixtures as shall have been
considered as parcel or parcels Of real pFOpeny.)
including all tools and implements Of every kind,
used, or designed 10 be used, for The aforesaid
purposes.
Sec. Is. Every person who shall have mo-
ney employed in the business Of dealing in coin,
notes, or bills Of exchange, or 10 the business
OF dealing 10, or buying, or shaving any kind OF
bills Of exchange, checks, drafts, bank notes,
2vomisory notes. bonds or other writing ObIga.
tory, or stocks Of any kind or description what.
! mkniI H. III L.. L. L.
sock jobber, and he shall. when he s required
to make out and deliver to The assessor a state.
mens Of the amount or value Of his other per.
sonal properly subject 10 taxation, also include
10 his statement the average value estimated as
proVided in the twelfth section OF this act, OF
oil moneys, notes, bills OF exchange, bonds,
stocks. or other properly appeuaining tn his bus
iness as banker, broker, or stock. jobber, which
he shall have had from tine 10 time, 10 his pos
session, or under bis control, during the year
next previous 10 the time Of making such state.
men1, If so long he shall have been engaged in
such business, and il not, then during the time
he shall have been so engaged.
Sec. i6. That when any person shall CON-
mence merchandising 10 any county after the
irss day Of June, in any year, the average value
Of whose personal properly employed in mer.
! chandizing shall not have been previously en-
tered on the assessors list for taxation, in said
county, such person shall report to the auditor
OF the county, the probable average value OF The
personal properly by him intended 10 be EN-.
ployed in merchandising until The first day Of
May thereafter, and shall pay into the treasury
Of scuch county, sum which shall bear The
, same proportion TO the levy for oil purposes, on
the average value SO employed, as the time from
the day on which he shall Commence meEchan.
dIzing as aforesaid, TO The first of Msy next sue.
ceedng. shall bear TO one year Provided, that
the person so listing his merchants capital shall
present boLafde receipt from the treasurer Of
any county, in which such merchants capital
had been previously lisled and taxed for the
; amour. Of the taxes assessed and by him paid on
the same capital for the same year, then and in
that case il shall be receipt from paving taxes
again on such capital.
Sec. II. That when any person shall com.
mence or engage in The business Of dealing in
stocks Of any description, or in buying or sha'
wing any kind OF bills of exchange, checks,
; drafts, bank notes, promssory notes, or o1heI
kind Of writing obligatory as mentioned in The
fifteenth section Of this act, after The first day
! of June, in any year, the average value o.
: whose personal properly employed 10 such bus
: mess shall not have been previously entered or
the assessors list for taxation, 10 said county
such person shall report TO the auditor oI lh'
= county the probable average value OF the per
! sonaI properly by him intended TO be employed
: in such business until The first day OF May there
after, and shall pay into The treasury Of suct
county a sum which shall bear The same pro
! portion 10 the levy for all purposes, on the av
! ! erage value 90 employed, as The time from ih'
day on which he shall commence or engage II
such business as aforesaid, 10 the first day o
May, next succeeding, shall bear TO one year.
: Sec. I8. That if any person shall commence
: or engage in the business Of merchandising
banking, brokerage, or s.ock, k,jobbing, aforesaid
, ! as aforesaid, and shall not, within one montl
: thereafter, report TO The county sudlsor, an'
! make paymen, TO the county treasurer, as betor
required, he shall forfes and pay the sum OF w.
: per cent. on the value Of personal property b.
: him 80 employed 10 be ascersained as near a
= NAV be, by The testimony of witnesses, and re
: covered before any justice Of the peace, or cour
y havir tsdicuon thereof, by an action ot deb
= = 10 - 0s Of Ihe county treasurer, Tor The us
: o(Sss county.
= OF listing and valuing The property Of banks an'
= banking companies, and other corporations.
r Sec. Is. Il shall be The duly Of the Presiden
= and cashier Of every bank or banking comPan!
: that shall have been or may hereafter be in
:" corporated by the laws of this State, and hav
ing The right 10 issue bills Tor circulation as on
!. ey, 10 mako ous and return under oath, 10 sh
i auditor Of the county 10 which such bank o
= = banking company may be situated. in The monIl
- of May, annuaIly,a written statement containing
=, Is,. The average amour. OF notes and bill
- - discounted or purchased by such bank or bank
- ing company, which amoant shall include a
- The loans or discounts of such banks or bankin
i = company. whether originally made or rencwe
=, during The year aforesaid. or at any lime PreVi
~ Gus whether made on bills of exchange, notes
= bonds. mortgages, or any other evidence Of ID