The Kalida venture. [volume] (Kalida, Ohio) 1841-1865, 1852-04-30

shall include alf the loans Or discounts
fsuch bank or banking COMPANY, ,wbetheI
originally made or renewed duiing the
year aforesaid, or at any time previous
whether made on bills of exchange, notes
bonds, mortgages, or any other evidence
Of Indebtedness, at their actual value In
money, whether due previous TO, during
or after the period aforesaid; and or
which such bank or banking company ha.
at any time reserved or received, or Is
entitled TO receive, any profit, or othe,
consideration whatever, either In the
shape of interest, discounts exchange, OF
Otherwise. " '1''''ii'n at a1lH ,
! I'd. The average amount Of all o,hel
moneys, effects, or dies of every descrip
ton belonging to such bank OF banking
company. loaned, invested, or otherwise
used or employed with view to profit
or upon which such bank ar banking com
pauy receives, or is entitled 10 receive
| interest.
SEC. 90. To ascertain the amount o
the notes and bills discounted and pur
chased, and all other moneys. effects o
dues Of every description belonging IL
such bank or banking company, loaned
invested or otherwise used or employed
with a view to profit, ot upon which such
bank or banking company receives or is
entitled to receive interest, 10 be returned
as aforesaid. there shall be taken as
criterion, the average amount OF the
aforesaid items for each month during
the year next previous to the time o.
making such statement, if 70 long such
bank or banking compa ny shall have beer
engaged in business, and If not, then
during such time as such bank or banking
company shall have been engaged II
business; and the average shall he made
by adding together tile amount so found
belonging to sush bank or banking COM
pany III each month SO engaged in busi
ness, and dividing tho same by the nun
Der Of months 50 added together.
SEC. 81. The president. secretary, OF
principal accounting officer of every cana!
or sIackwater navigation company, ral'.
road company, turnpike or plank road
company, bridge company, insurance com
pany, telegraph company, or other JOIN
stock company, except banking or othe'
corporations whose taxation is specifically
| provided for in this act, for whatever pur
pose they may have been created,whet
incorporated by any law of this State o.
moi, shall list for taxation, at its actua
| velue, its real and personal property
moneys and credits, within this State
in manner following: ~
In all cases return shall be made tc
the several auditors of the respective
counties where such property may be
situated together with statement OF the
amount of said property, which is situated
in each township, town, city OF ware
therein. '| W
4 The value OF all movea6le propert!
shall be added TO the stationary and fixet
property aud real estate. and apportionet
to such wards, towns, cities, and town
ships, pro rata, In proportion TO the value
; of the real estate and fixed property II
said ward, town, city or township. e
Aad all property so listed, sha'i ht
subject 10, and pay The same taxes a.
other properly listed in such ward, town
city or township.
II shall be The duty Of the accounting
officer Aforesaid, 10 make return TO tn
Auditor Of Sta,e during the month q
, NAV, Of each yeat, Of the aggregat
amount Of all property, real and persona
by him returned, as required by the pre-
visions OF this net, to the several auditoT
Of the respective counties IN which tn
$ same may be located.
! If the county auditor, to whom 'etnrn
, are made, is Of the opinion that false o
!, incorrect Valuations have been made, Q
, tLai The property Of the corporation q
, association has not been listed at Its tul
value, or that |, has not been listed il
the location where Il properly belongs, Q
in cases wheie no fe,urn has been mad
10 the county auditor, he IS hereby re
| quired TO proceed to have the same value'
f and assessed in the same manner as !
; prescribed in the several sections OF 'hi
i act, regulating the duties Of county audi
tors; Provided, that nothing in this sec
-. tion shall be so construed as 10 tax an
. stock OF interest In any joint stock com
+ pany held BY ihe State Of Ohio; Provlde'
/ that every agency Of an insurance com
. pany incorporated by the authority Of an
other State OF government, shall re'ur
> TO the auditor Of the county in which tn
Office Of agency Of such company may b
,, kept, in the month Of May, annually, III
amour, of The gross receipts OF sue
agency, which shall be entered upon tn
, tax list Of the proper county, aud snbjec
to the same rate Of taxation for all pul
poses, that other personal property is sui
!, iect to al the place where located.
! SEC. 90. The Ohio Life Insuranc
and Trust Company, by its president
cashier, shall, in the month o: May, al
/ nually, return under oath, to the count
, auditors Of The several counties Of III
, State, statement Of its moneys loanee