Gallipolis journal. [volume] (Gallipolis, Ohio) 1837-1919, 1852-04-29
Whole Number s54.

a. PIONiuCu W tnlS dCt9 EtotiQe0,
m that in cases where city taxes are
d assessed and collected by city au.
J. thorities, the taxes upon banks for
IS city purposes, shall be assessed and
collected the same as city taxes.
d 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 presi-
: dent or cashier Of said company shall
fail to return to 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 10 ascertain from the
! record Of mortgages or other evil
> dence, the amount of the loans
: made by said company in his county,
and shall place the amount so re-
I, turned or ascertained, upon the du-
plicate, and levy thereon the average
rate or per cent. of the taxes levied
for all purposes upon the real and
personal property Of the county;
which tax shall be collected by the
county treasurer, and distributed by
giving TO the State IFS proportion,
according to the rate levied for State
purposes, and to the county, town.
4 ships, towns and corporations, their
share Of the balance, respectively, in
proportion to the several amounts
on which the average rate shall have
been determined; and in case default
shall be made in the payment of
said tax, within the time limited by
law, it shall be the duty OF the coun.
Ity treasurer to proceed to collect the
same; and for that purpose he may
file bill in chancery in the court Of
common pleas OF the proper county,
setting forth the amount of taxes
assessed against said company, and
the names Of the debtors of said com.
pany, as shown by the record Of srch
county; and il shall be the duty Of
such court to take jurisdiction there
of, and TO grant an injunction, ap-
point a receiver, and make such
other and further order, as may be
necessary TO subject the interest ac-
cruing on the loans Of said company,
TO the satisfaction OF the tax afore-
said, With the penalties, interest and
cost thereon, as provided by law.
Sec. 43. Each county saaditoSs
shall add TO the value, as returned
bv the assessor, Of all personal
property, and of all moneys, credits,
investments in bonds, stocks, joint
stock companies, or otherwise, which
the owner, or other person in behalf
Of the owner, whose duty il is made
by this act to list the same, has re-
fused to list, or to the value Of which
such person shall have refused to
swear or affirm, when required SO to
I do, in obedience with the provisions
OF this act, fifty per centum on the
+, value so returned by the assessor.
Sec. Al. If any person required
TO list property for taxation, shall
have been prevented by sickness, or
absence, from giving to the assessor
such statement, such person, or his
agent, having charge Of such proper
ty, may, at any time before the as
sessment of taxes thereon by the
county auditor, make out and de-
liver to the county auditor, state
: ment Of the same as required by this
+, act; and the county auditor shall, in
D such case, make an entry thereof in
I the return for the proper township,
E and correct the corresponding item
: or items in the return made by the
] assessor, as the case may require;
but no such statement shall be re-
= ceived by the county auditor from
b any person who shall have refused TO
Y make oath to his statement, wien
! required by the assessor, agreeably
: to the provisions Of the twentv-sixth
o section OF this act, nor from any per-
r son unless he shall make and file
J. with the county auditor, an affidavit
n that the person required by this act
I, to list the same, was absent from bis
e township, without design TO avoid
q the listing Of his property, or was
] prevented by sickness from giving to
: the assessor the required statement,
e when called on for that purpose.
5 Sec. As. II, from a careful ex-
J animation OF the returns made by
y the district assessors, the county
D auditor shall discover any tract OF
!, land, or town lot, or part Of either,
i in his county, shall have been omitted
n in the returns Of such assessors, he
: shall add the same to his list Of real
}, property, with the name Of the
i owner, and shall forthwith notify
e the assessor in whose returns such
: omission occurred, thereof, who shall
B forthwith proceed 10 ascertain. and
return to the county auditor, the
D value Of the tract, or LOT, or part
! thereof; or in case OF the inability
S or neglect Of the assessor, the audi
: tor may ascertain the value Of such
T tract, or lot. or part thereof, and add