Portage sentinel. [volume] (Ravenna, Ohio) 1845-1854, 1852-04-26
LAWS OF OHIO.
BY AUTHORITY.

i FURNISHED BY AUTHORITY
lg An ACT
For the assessment and taxation of all propert
i in this State, and for levying taxes thereon
according to its true value in money.
(Conc luded.
| Sec. 81. The President, Secretary, O.
principal accounting officer of every cana
or slack water navigation company, rail
road company, turnpike or plank roat
company, bridge company, insurance com
pany, Telegraph company, OF other Join
stock company, except banking or other
corporations whose taxation is specifically
provided for in this act, for whatever spur.
pose they may have been created, whether
Incorporated by any law Of this State or
not, shall list for taxation, at its actual val>
ue, its real and personal properly, moneys
and credits, within this State in manner
following: ls -as 7#s ~ -
10 all cases return shall be made TO the
several auditors Of the respective counties
where such properly may he situated, to.
gether with statement Of the amount of
said properly, which is situated in each
township, town, city or ward therein.
The value Of all moyeable properly shall
be added to the stationary and fixed prop.
'erty and real estate, and appor,ioned to
such wards, towns, cities, and townships,
prorata, in proportion to the value of the
real estate and fixed properly in said ward,
town, city or township.
And all property so listed shall be sub.
ject 10, and pay the came taxes as oIher
property listed in such ward, town city CT
township. z-s4.s
1t shall be the duty of the accounting
officer aforesaid, to make return to the au-
dior OF state, during the month 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, 10 the several auditors of the respective
counties in which the same may be located.
II The county auditor, to whom returns
are made, is ofthe opinion that false or in.
correct valuations have been made, or that
the properly of the corporation or associa.
lion 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 10
proceed to have the same valued and as. 4
sessed in the Same manner as is prescribed
in the several sections of this ACT, regula,.
ing the duties Of county auditors; Provided,
that nothing in this section shall be so con-
strued as TO tax any stock or interest in
any joint stock company held by the State
Of Ohio; Provided, that every agency oil
an insurance company Incorporated oy the
of any other state or government.
shall return to the auditor of the county in
which the Office or agency of such compa.
ny may be kept, in the month Of Nav, az.
nually, the amount Of the gross. receipts Of
such agency. which shall be entered upon the
lax list OF the proper county, and subject
10 the same rate of taxation for all purpo-
ses, that other personal property is subject
10 at the place where located. s. sa -
Sec. %. The Ohio life insurance and
trust company, by It's president or cashier.
shall, in the month of May, ANNUALLY. res
turn under oath, to the county auditors orl
he several counties of the State, a state.
nent OF its moneys loaned, and dues of eve.
~ description in such counties respectively,
which amounts shall be entered upon the |
lax list of the proper counties, and taxed
he average rate per cent. of the taxes,
FOR all purposes levied upon the real and
personal property Of such counties; and the
president or cashier Of said company shall.
ia the month of NAV, annually.sreturn to
he audi.or of the county in which the prin. |
,ipal Office ofsaid company is kept, a state. /
nent of the amount and value of The notes
md bills discounted or purchased, and all
l,her moneys, effects or dues of every de-.
,cription belon ging 10 lis banking denart.
nent, and loared, invested, or Otherwise |
,sed or employed with q view to profit, or |
,pon which said comp any, receives. or ia |
entitled to receive interest, and which
,rnount shall not include its moneys loaned
n the several counties of the slate. return. |
ID and taxed as Aforesaid; which amopn.s
hall be ascertained in the manner prescrIb. |
ID by the 18th and both sections Of this
lct, and shall be entered on the tax list and
axed in the same manner as is provided
" this acs, for the taxation Of other bank.
RI, scor,n,a,,ies 7.szsEesF5a s., i;ess;sz-,i, \ -