The Portsmouth inquirer. [volume] (Portsmouth, O. [Ohio]) 1849-1855, 1852-04-23


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aepafaie Tract 70 listed
Sec 80. The district assessor, az the time
Of making The assessmenlb bf real properly sub.
ioct 10 iaxation. shall enter in 4 separats list,
pertinent descriptions Of al bafYing Rrohnds,
public school houses. houses used exclusiGaIy
l6fpnBlIe woF1hip, and institutions Of purely
|1nbliC charity. and public buildings and prop.
efty used exclusively for any public purpose.
with the lot or tract of land on which such
house a. institution or public building is stu.
ated and which are by this act exempt fromtax
tion. 'sndhe 81 ali vaiua such houses. buildinps
nro,e,tv io,s "A tracts oslsnd sttbeir true Val
pa ir nancy II tha same manner he Il reeuir-
lsd ~ valua athey real nronertv. DESIGNATING in
lsaeh a. ~ tbe townsh;n ;n NJ Town and number Of
ltbe school district. or The name or designation n
of ,ho school raiio;ons society or Institution.
h;sr -; .ssi ho,,ss Iot ~ .ract hal ongs. or II
such nronertv Il held and used for other public
nrr,,isas s'shail stateh hv whom or hnw h "a
lbsid
,,,,n,r,e, ~, r,oY,,rnv ,rrDrwnp
tI2 VI ovoNtn e =. "a
oyc. ~. ihe County a.u.v's s.saeL c..
shsii; as soon ~ .piac.lcaoie, - ~
10y % Aa'cn, 1hc .nousans 49, sas
my sn..e, anu 10y IN y.s." -. 80 ao.h
nshs ~ Sru uelse. y ss .ho h,oL.
luis.ilos an nis ooun.s :a s,.'.;as os oscb
lIn ms oliIe, cvn'a.hng uos'' .,o.a ,,;,h;n
n S;o..Ot ~ ,a,h 0sh a. ~ ,ha owner there.
sSos uis.D., WIN . .s =. " Sso ,,,s =,
- Is.,i ...o.d a.u ~ thora;n .s tbe same
l.,y VI ianu 0onasu r:a Lea, aI . .,so ,,on ~
snSn appsJI OA S Ia .os',,s ,r;.h;, snch d;str;ct
.;,h s,sh ,,,pP, hoots as nav he necessary 10
ansila:,bo rd;s,r;ct aasassor 70 make n correct
~. ~ ~ sS..;on s,.yev AMI tract in his
SS;s.x;o. Ss S'
Sas r..h .,a;.or of any countv with.
- ~. i;n,;,a ~ ,1h;ob anv hank or BANKING
lcomnsnvy so ns1 he lncsfed' shall IN case any
nyesIdsvt ~ c.sb;ar of such bank or bankipg
, lcomnanv refnse or neolect To make out and de.
J Ilivei to The auditor the statement required in
the nineteenth section of this act. enter on the
duplicate of the proper county, for taxation as
/ aforesaid. as the amount of capital, fifty per
, cent. in addition to the amount of the capital,
; stock Of such bank, or banking company; and
lin order to ascertain the average amount OF
notes and bills discounted or purchased, and
! all other moneys. effects or dues of every de-
scription, belonging to such bank or banking
} company. loaned, invested, or otherwise used
Ior EMPLOYED with view to profit, or upon
which such bank or banking company, receives
or is entitled to receive, interest, such auditor
is authorized to take or procure to be taken the
testimony Of such Of the officers, directors, OIL
stockholders of such banking company, or Cd
} other persons known, or supposed by him to
be conversant with the affairs of such bank OIL
banking company as may enable him to as.
certain the amount upon which such bank ol
! banking company should be taxed, agreeably
: to the provisions Of the nineteenth and twenti
J eth sections Of this act to which amount
when SO ascertained, he shall add fifty pei
6
, the duplicate for taxation, as provided by
this act: Provided. that in cases where city
| taxes are assessed and collected by city al.
, thorities. the taxes upon banks for city pur.
, poses. shall be assessed and collected the
same as civ taxes.
Sec. 40 Each auditor of any county with.
| in the limits Of which the Ohio life insurance
and trust company shall have moneys loaned
at interest shall. In case the president or cash.
ier of said company shall fail to return 10 the
auditor of such county the amount of its mon.
levs loaned. or other dues. as provided in the
Twenty second section of this act, proceed to as.
: certain from the record of NOR. cages or other
evidence. the amount of the loans made by said
company in his county. and shall place the a.
D mount SO returned or ascertained, upon the du.
: plicate. and levy thereon the average rate OF
DER cent. of the taxes levied for all purposes up
: on the real and personal property of the coun.
r ty: which tax shall be collected by the county
treasurer. and distributed by giving to the
State it's proportion. according to the rate lev.
lied for State purposes, and to the county town.
, ships, towns and corporations, their share Of
. the balance respectively, in proport ON 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 the time limited by law, it shall be
r the duty of the county treasurer to proceed te
5 collect the same; and for that purpose he may
file bill in chanceryiin the court of common
pleas of the proper county, setting. forth the
amount oftaxes assessed against said company,
and the names Of the debtors of said company,
as shown by the record OF such county aud 1t
shall be the duty Of such court to take juris-
diction thereof, and'to grant an injunction, ap-
point receiver. and make such other and fur
ther order, as may be necessary to subject the
: interest aocruing on the loans OF said company,
70 the satisfaction Of the tax aforesaid, with
: the penalties, interest and cost thereon, as pro
vided by law.
Sec. 43. Each county auditor shall add to
the valrc, as returned by the assessor, OF all
! personal property, and of all moneys, credits,
r investments in bond, stocks, joint stock COM
5 panies, or otherwise, which the owner, or 9TH
9 er person in behalf Of the owner, whose duty
it 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 10 swear or affirm,
uhen renuired an tn do in obedience with the