The spirit of democracy. [volume] (Woodsfield, Ohio) 1844-1994, 1852-04-28
WOODSFIELD OHIO, WEDNESDAY, APRIL @, 1852

{ sum which shall bear the same proper
ton to the levy for all purposes, on the
average value so employed, as the time
from the day on which he shall commence
or engage in such business aforesaid, tc
, the first day of May next succeeding. shal
: bear to one year. l
SEc.l8. That il any person shall com
mence 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 required
: he shall forfeit and pay the sum of two pei
cent. on the value Of personal property by
, him so employed, to be ascertained as
near as may be, by the testimony Of wit.
nesses, and recovered before any justice
of the peace, or court having jurisdiction
thereof, by an action Of debt in the name
of the county treasurer, for the use of the
county. Nt9
OF LISTING AND vALUING THE PROPERTY OF
BANKS AND BANKING COMPANIES, AND
OTHER CORPORATIONS.
Sec. 19. 1t shall be the duty of the pres.
ident and cashier of every bank or bank
ing 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 under cath, to the auditor of
the county in which such bank or banking
company may be situated, in the month
Of May, annually, a written statement,
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 of such
bank or banking company, whether orgi-
nally made or renewed during the year
aforesaid, or at any time previous; whether
made on bills Of exchange, notes, bonds;
mortgages, or any other evidence Of in
debtedness, at their actual value in money,
whether due previous to, during or after
the period aforesaid; and on which such
bank or banking company has at any time
reserved or received, or is entitled to re-.
ceive, any profit, or other consideration
whatever, either in the shape ofinterest,
discount. exchange, or otherwise.
| Cd. The average amount of all other
moneys, effects, or dues Of every descrip-
ton belonging to such bank or banking
company, loaned, invested or otherwise
used or employed with view to profit, or
upon which such bank or banking com.
pany receives, or is entitled to receive
interest.
SEC. 90. To ascertain the amount Of the
n otes and bills discounted and purchased, I,
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 bank
ing company receives or is entitled to re.
ceive interest, to be returned as aforesaid,
there shall be taken as criterion, the ay.
erage amount Of the aforesaid items for
each month during the year next previous
to the time Of making such statement, il
so long such bank or banking company
shall have been engaged in business, and
if not then during such time as such bank
or 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 bank
ing company in each month so engaged
in business, and dividing the same by the
number Of months SO added together.
SEC. 81. 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
company, telegraph company, or other
joint stock company, except banking or
other corporations whose taxation is speci-
ficially provided for in this act, for whatev.
er purpose they may have been created,
whether incorporated by any law Of this
State or not, shall list for taxation, at its
actual value, its real and personal proper.
ty, moneys and credits, within this State,
in manner following: saf qgs5c
In all cases return shall be made to the
several auditors Of the respective coun.
ties where such property may be situated,
together with 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 prop.
erty and real estate, and apporiioned to
such wards. towns. cities, and townships,
prorata, in proportion to the value of the
real estate and fixed property in said ward,
town, city or township. 1p
And all property so listed shall be sub.
ject to. and pay the same taxes as other
property listed in such ward, town, city or
township. u.g1e, ass b aae
1t shall be the duty Of the accounting
officer aforesaid, to make return to the
auditor 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, to the several auditors Of The re-
sDective counties in which fhe sama NAV