Fremont weekly freeman. [volume] (Fremont, Sandusky County, Ohio) 1850-1853, 1852-04-24

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vided, that if the person so listing hi
me chants capital shall present bo
nafide receipt from the treasurer of AM
county, in which such merchants capi
tai had been previously listed and tax
ed for the amount of the taxes sssess
ed and by him paid on the same Capi
tai for the same year, then and in tha
case it shall be receipt from paying
taxes again on such capital.
Sec. II. That when any person sha!
commence or engage in the business o.
dealing in stocks of any description, OF
in buying or shaving any kind of bills
of exchange, checks, drafts, bank
notes, promissory notes, or other kind
of writing obligatory as mentioned in
the fifteenth section of this act, after
the first day of June, in any year, the
average value of whoSe personal prop
erty employed in such business shall
not have been previously entered on
the assessors list for taxation, in said
county, such person shall report to the
auditor Of the county the probable av-
erage value of the personal property
by him intended to be EN- ployed in such
business until the first day of May
thereafter, and shall pay into the treas
ury of such county, sum which shall
bear the same proportion to the levy
for ali purposes, on the average value
so employed, as the time from the day
on which he shall commence or engage
in s1ch business as aforesaid, to the
fist day of May next succeeding. shall
bear to one year.
Sec Is. That if any person shall
commence or engage in the business of
merchandising, banking, brokerage, or
stockjobbing aforesaid as aforesaid. and
shall not within one month thereafter
report to the county auditor, and make
payment to the county treasurer, as be-
fore required, he shall forfeit and pay
the sum of two per cent. on the
value of personal property by him SO
employed, to be ascertained as near as
may be by the testimony of witnesses,
and recovered before any justice of the
peace or court having jurisdiction there
of, by an action of debt in the name of
the county treasurer, for the use of the
county.
OF LISTING AND VALUING THE
PROPERTY OF BANKS AND
BANKING COMPANIES, AND
OTHER 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 issue bills for circulation as
money, to make out and return un-
der oath, to the auditor of the county
in which such bank or banking compa-
ny may be situated. in the month Of
May, annually, written statement,
containing,
lst. The avarage amount of notes
and bills purchased or discounted by
such bank or banking company, which
amount shall include all the loans or
discounts of such bank or banking COM
pany. whether originally made or re-
newed during the year aforesaid, or at
any time previous, whether made on
bills of exchange, notes bonds, mortga-
ges, or any other evidence of indebted
ness, at their actual value in money,
whether due previous to, ,during,o or after
the period aforesaid, and on which
such bank or banking company has at
any time reserved or received, or is
entitled to receive, any profit, or other
consideration whatever, either in the
shape Of interest discount exchange or
otherwise.
I'd. The average amount of all other
moneys, effects, or dues of every de-
scripiion, belonging to such bank or
banking company, loaned invested or
otherwise used or employed with a
view to profit, or upon which such
bank or banking company receives or is
entitled to receive interest.
Sed 20. 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 invested or otherwise used or
employed, with a view to profit
or upon which such bank or
banking company receives or
is entitled to rec i've interest
to be returned as aforesaid, there shall
be taken as criterion, the average
amount of the aforesaid items, for each
month during the year next previous
to the time making such statement, if
so long such bank or banking compa-
ny shall have been engaged in business
and if not, then during gsuch time as such
banking company shall have been en-
gagged 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 di-
viding the same by the number of
months so added together.
Sec. 81. The president, secretary, or prin-
cipal accounting officer of every canal or
slaCh water ndVISdlIOH COHpaIy' Hdllrodo
company, turnpike or plank road company,
bridge company, insurance company, tele-
graph company, or other joint stock compa-
ny, except banking or other corporations,
whose taxation is specifically provided for in
this act, for whatever purpose they may
have been created, whether incorporated by
any law of this stat or not, shall list for tax
alton at its actual value, its real and personal
properly, moneys 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, toge-
ther with a statement of the amount of said
property. which is situated in each township
town. city, or ward therein.
The value of all moveable property shall
be added to the stationary and fixed property
and real estate, and apportioned to such