The Democratic sentinel and Harrison County farmer. [volume] (Cadiz, Ohio) 1851-1852, 1852-04-28

such business until the first day OF May
thereafter, aud shall pay into the treasu-
ry of such county, sum which shall /
bear the same proportion to the levy Tor (
all purposes, on the average value so en- !
ployed, rs the time from the day on which /
he shall commence orengage in such bus |
mess rs aforesaid, to the first day OF May
next succeeding, shall bear to one year.
SEC. 10. That if any person shall COM
menee or engage in the business Of mer-
chandizing, banking, brokerage, or stock
jobbing, aforesaid, as aforesaid, and shall
not, within one month thereafter, report
to the county auditor, and make payment
to the county treasurer, as before requi-
red, he shall forfeit and pay the sum OF
two per cent. on the value OF personal
property by him 50 employed, to be as
certained as near as may be, by the tes-
timony Of Witnesses, and recovered be-
fore any justice Of the peace, or court
having jurisdiction thereof, by an action
of debt in the name of the county treasur-
or, for the use Of the county.
Of Listing onM IdLaeing tie Property Of
Banhs and Banking Companes, and oth-
er Corporations.
SEC 10. 1t shall be the duty of the
president and cashier Of every bank or
banking company that shall have been or
may hereafter be incorporated by the laws
Of this State, and having the right to Is
sue bills for circulation as money, to make
out and return under oath, to the auditor
of the county in which such bank or bank
ing company may be situated, IN the
month of May, annually, written state
ment, containing,
lst. The average amount of notes and
bills discounted or purchased by such bank
or banking company, which amount shall
include all the loans or discounts ot such
bank or banking company, whether orlg-
nally made or renewed during the year
aforesaid, OF at any time previous, wheth-
er made on bills OF exchange, notes, bonds,
mortgages, or any other evidence oflndebt-
edness, at their actual value in money,
whether due previous to, during, OF after
the period aforesaid; and on which such
bank or banking company has at any
time reserved or received. OF is entitled
10 receive, al, ,n!rea6tt: or other consldera-
ton whatever, either in the shape oI fhteeF;,
est, discount, exchange, OF otherwise.
@l. The average amount of all other
monies, effects, or dues OF every descrlp-
ton belonging to such bank or banking
company. loaned, investigated or other
wise used or employed with view to
profit, or upon which such bank or banking
company receives, or is entitled to re-
ceiyc interest.
SEC. 90. To ascertain the amount of
the notes and bills discounted and pur-
chased and all other moneys, effects or
dues of every description belonging to
such~bank or banking company, loaned,
Investigated OF otherwise used or employ
ed, with view to profit, or upon which
such bank or banking company receives
| or is entitled TO receive interest, to be re-
| turned as aforesaid there shall be taken
as criterion, the average amount of the
| aforesaid items for each month during the
wear next previous to the time Of making
such statement, if 50 long such bank or
banking company shall have been enga-
re in business; and if not then during
such time as such banking company Shall
have 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 engaged in business, and dividing the
slme by the number of months 50 added
together.
SEC. q. The president, secretary, or
principal accounting officer of every canal
or slack water navigation company, rail
road company, turnpike or plank road
company, bridge company, insurance com
p4ny, telegraph company, or other joint
stock company, except banking or other
corporatonss whose taxationS is specical-
| " provided for in this act, for whatever
purpose they may have been created,
whether incorperatedby any law Of this
State or not, Shall list for taxation, at its
actual value, its rcaand personal prop
erty, monies and credits, within this State,
in manner following.
In all cases return shall be made to the
several auditors OF the respective counties
where such property may be situated, to-
gerher with a statement of the amount of
said property, which is situated in each
township, town city or ward therein.
The value of all movable property
shall be added to the stationary and fixed
property and real estate, anl apportloned
to such wards, towns, cities, and town,
ships, pro rata, in proportion to the value
of the real estate and fixed property in
said ward, town, city or township
Anl all property SO listed shall be sub
ject to, and pay the same taxes as other
property lsSed in such ward, town.. city
or township.
1t shall be the duty Of the accounting
officer aforesaid, to make return to the
auditor of state during the mouth of May,
OF each year. of the aggregate amount OF
all property, real and personal by him re-
turned, as required by the provisions of
this act to the several auditors OF the
respective counties in which the same may
be located,
If the county auditor, to whom returns
are made, is Of the opinion that false or
incorrect valuations have been made, or
that the property of tlh corporation or as
sociation has not been listed at its full
value, or that it has, not been listed in the
location where it properly belongs, or, in
cases where no return has been made to
the county auditor, he is hereby Required
To proceed to have the same Valued and
assessed in the same manner as Is pre-
soribed in the several sections of this act
repulatinp the duties of county auditors /;