Meigs County telegraph. [volume] (Pomeroy [Ohio]) 1848-1859, 1852-05-06

time of making the assessment Of real prop.
erty subjac, To taxation, shalt enter in a sep
arate list, pertinent descriptions OF al bury
ing grounds. public school houses, houses
used exclusively for public worship, and in
sli,u.uns ofputciy public charity, and public
buildings and properly used exclusively fol
any public purpose, with the loIor wac. ol
land on which such house or instiiulon OF
public building is situated, and which are by
this ACT. exemp, from iaxaliOn; and he shall
value such houses, buildings, properly. lo.s
and tracts Of land, a, their true value In
money, in the same manner lha. he is re.
quired 10 value other real properly, desig.
mating IN each case the township or town
aud number Of the school, religious society
ar institution, TO which each house. lot OF
,rac, belongs; or IL such properly is held
and used for other pablo purposes, he shall
state by whom. or how il is held,
DUTIES OF COUNTY AUDITOR.
SEC. 40. The county auditors Of each
county, shall, as soon as practicable, after
the FIRST day Of March, one thousand eight
hundred and ffiy.,hree, and every sixth
year thereafter, make ou. and deliver 10 the
assessor of each dis.ric, in his county, an
abs,rac, from The books in his office, con.
tanning description Of each ,rac. and 10. Of
real property, situate within such district,
with the name OF the owner thereof, Unknown,
and the number Of acres or quantity Of land
contained therein, AZ the same shall appear
on his books; and also, map Of each .owa.
ship and town within such dis,rict, with such
plo, books as may be necessary to enable
the dis,ricl assessor 10 make correct plat
Of each section, survey aud tract, in his dis.
lrict.
SEC. Al. Each auditor Of any county,
within The limits of which any bank or bank.
ing company may be lo.a,ed, shall, in case
any presiden, or cashier Of such bank OF
banking company, refuse or neglec! TO make
ou. and deliver to the auditor The statement
required in the nineteenth section Of this act
enter upon The duplicate Of the proper coun'
ty. for taxation as aforesaid, as The amour,
Of capital, fifty per cent. in addition 10 the
amour, Of the capital stock Of such bank, OF
banking companyi and in order 10 ascertain
the average amount Of notes and bills dis
counted or purchased, and all other moneys
effects, or dues Of every description, belong
ing TO such bank or banking company. loan
ed, invested, or otherwise used or employed
with view Of profit, or upon which such
bank or banking company. receives or is
entitled to receive, interest, such auditor i,
authorized TO take or procure TO be taken
The testimony Of such Of the officers, direc.'
ors, or stockholders ofsuch banking compa
ny. or Of other persons known, or supposed
by him To be conversan, with the affairs ol
such bank or banking company, as may en-
able him to ascertain the amount upon which
such bank or banking company should be
taxed, agrceably 10 the provisions OF the
nineteenth and twentieth sections Of this ac.;
10 which amour, when so ascerained, 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 case where city taxes are assessed
and collected by city authorities, The taxes
upon banks Tor city purposes, shall be as
sessed and collected the same as city taxes
SRc AZ. Each auditor Of any county
within the limits of which the Ohio Life
Insurance and Trus. Company shall have
moneys loaned, a, interest. shall, in case the
president or cashier of said company shall
fail 10 return 10 the auditor Of such county
the amount Of its moneys loaned, or o'her
dues, as provided in The twenty second sec.
ton Of this act, proceed to ascertain from
The record of mortgages or other evidence
The amour, Of The loans made by said com
pany in his county, and shall place the
noun, so returned or ascer,ained, upon ,ht
duplicate, and levy thereon the average rate
or per cen;. Of The taxes levied for all Pur
poses upon The real and personal properly
Of the county; which lax shall be COLLECTED
by The county treasurer. and distributed By
giving TO the State its proportion, according
10 the rate levied for State purposes, and It
The county, townships, towns and corpora
iions. their share Of the balance, respecdvel!
in proportion 10 the several amounts OF
which the average rate shall have been de
lermined; and in case delnu, shall be mad'
in the payment Of said TAX, within The tint
limited by law, il shall be the duty Of 'h'
county treasurer 10 proceed TO collect TN
same; and for that purpose he may file
bill in chancery in the court ol common
pleas Of the proper county, setting forth tn
amoun. Of laxes assessed against said com
pany, and tho names Of the debtors Of sail
company, as shown by the record Of sucl
county; and il shall be The duty Of sucl
cour, 10 lake jurisdiction thereof, and TO gran
an iniunciion. appoint receiver. and max
such O, her and lurlher order as may be nee
essary 10 subject the in,eres. accruing o.
the loans Of said company, 10 the sa.islac'io
Of the TAX aforesaid, with the penalties, in
,eres, and cost thereon. as provided by Law
SEC. 43. Each county audhor shall ad
10 The value. as returned by the assessor, Q
all personal property, and Of oil money:
credits investments in bonds, stucks, jolr
stock companies, or otherwise. which IN
owner, or o,her person in behalf Of .he own
er. whose duty il is made by this act 10 lis
The same, hus refused 10 list, or TO Tho voln
of which such person shall have refused
swear or aGirm, when required 40 10 do, i
obedenre with the provisions OF this nc
fifty per centum on she value SO resurne
by the assessor.
SIC. A. lfany person requirtd 10 liz
properly for taxation, shall have been pre-
vented by sickness, or absence, from givih
TO the assessor. such statement. such perso
or his agent, having charge Of such ProPcr'
may, al any time before the assessment