The Portsmouth inquirer. [volume] (Portsmouth, O. [Ohio]) 1849-1855, 1852-04-23
PORTSMOUTH o sFRlDAY /. %; 1852

~
company, whether originally made or renewe'
during the year aforesaid, or at any time pre-
yious; whether made on bills Of exchange
notes bonds, mortgages, or any other evidenc
of Indebtedness, at their &C ual value In mon
ey, whether due previous to, during, or aftel
the period Aforesaid: aud on which such bhnl
or banking company has ut any time reserve,
orreseiyed, or is entitled to receive, any prof
It, or other consideration whateyer, either II
the shape OF interest, discount, exchange D.
otherwise SOFA fsss a&r gsrs. X 7sau
3D. Theayerage amount Of all other mon
eys, effects. or dues Of every description belong
ing to such bank or banking company, loan
ed, Invested or otherwise used or employe,
with view to profit, or uponwhich such banl
or banking company receives, or is; entitled +
receive interest. gs ,asiilS3 EJs y
Sec. 20. To ascertain the amount Of III
notes and bills discounted and purchased. nm,
all other mnnefa, offvcts VI duvr-vf rYery dc
scription belonging to such bank Or balikin.
company, loaned, invested, or otherwise uset
or employed, with aview to profit, or upoI
which such bank or banking company receives
or lis entitled to receive interest, to be return
ed as aforesaid, there shall be taken as a crite
ron, the average amount Of the aforesaid items
for each month during the year next previous
TO the time OF making such statement, if Sc
long such bank or banking company shall have
been engagedi in business, and If not, then du
ring such time as such bank orbanking compa.
ny shall Eave been engaged in business; and
the average shall be made by adding together
the amount SO found belonging to such bank
or banking company in each month SO engag-
ed in business, and dividing the same by the
number oil months SO added together
sec. II. The president secretary, or prin-
cipai accounting officer OF every canal or slack
water navigation company railroad company,
turnpike, or plank road company, bridge COM
pany, insurance company, telegraph company
or otner JOINT STOCK company, except banking
or other corporations whose taxation is speci
hcally provided Tor In this act, for whatever
purpose they may have Deen created, whether
lncorporat Dy any law OF thls state or not
shall list for TAXATION at It's actual value, its re
al and personal property, moneys and credits
within this State, In manner following;.
In all cases return shall be made to the sev.
erai auditors OF the respective counties where
such property may be situated, together with a
statement OF the amount OF said property
which is situated in each township, town, city.
or ward therein.
,is Inc value Of al movable property shall DC
added to the stationary and liked property and
real estate, and apportloned to such wards
towns, cities, and townships, prordta, IN pro,
portion tothe value Of the real estate and nxed
property IN SAID ward, town, city or township
AND all property SO listed shall be subject
70, ana pay thessame taxes as othor properly
listed IN such ward, town, city, or township
III snail DC me duty OF the accounting omcei
aforesaid, 10 make return TO the auditor oil STATE
during the month OF May OF each year, OF th'
aggregate amount OF an properly, Ieal ana per
sonai, py MN returnea, us requireu ny the pro
visions OF this act to the several auditors Of IN
respective counties IN which the same may o'
located. -,..-...
| II the county auditor, to whom returns ar
made, is OF the opinion that iaIse or lhcorrec
yaluaticns nave oeen made' or tnat the proper
ty OF the corporation or association has not 6eel
nsted at its iut value, or that IL mas nc, oeel
listed In the location where IL properly oeiongs
or In cases where no return mas oeen MADE y
the county auditor, ne is here9y required
proceed 70 have the same valued ana ASSESSED
IN the same manner as Is prescrioced u the sey
eral sections OF this act, reg9ialng ths eutiel
of county AUDITORS PROVIDED, tnat nothlng II
this section shall peso construed as 70 Iax any
STOCK or interest IN any Jq,hI stocK co,npas,
held oy the state OF Ohio; rro'lueu, Una, noun
ing IN this section shall De SO construed as U
tax any stockor interest IN any olnt stock com
pany held by the state OF ohlo; rroyluee, INA
every agency OF an insurance company lncor
porated by the authorityoI any other otate
government, shall return to the auditor OF IN
county In which the ONCE or agency OF suci
company may be Kept, IN The month OF May
annually, the amount OF the gross receipts o
such agency, which shall se entered upon Tn
tax list of the proper county, ana SUBJECT U
the same rate OF taxation Tor all purposes, Una
other personal property Is SUBJECT to at th
place where located 80
Sec. %. the Ohio life insurance and trus
company, by its president or cashier, shall, i
the month Of May, annually, return under oath
| to the county auditors OF the several counue
Of the state, a statement OF its moneys loaned
and dues Of every description in such countie
respectively, which amounts shall be entere
upon the tax list OF the proper counties, an
taxed the average rate per cent OF the taxe'
for all purposes levied upon the real and Pc
sonal property Of such counties; and the pre-
lident or cashier of said company shall, intf
month Of May, annually, return to the auditt
tof the county in which the principal office
said company is kept, a statement OF the
mount and value OF the notes and bills di
counted or purchased, and al other moneys 9
} fects or dues OF every description belonging
| its banking department, and loaned, investe'
or otherwise used or employed with a'view Jew
profit, or upon which said company receives
is entitled to receive interest, anu whicn
, mount shall not include Its moneys loaned
III the several counties OF the state, returned al