Carroll free press. [volume] (Carrollton [Ohio]) 1834-1861, 1852-04-30
WHOLE NUMBER 1919

otheF moueys, effects. o. dues. Of every descIip-
lion, belonging N sBch bsnk OF bsnkiBg eOmpa
ny, losRed, invested. os oIhegulse used OF EN-.
ployed. with view 70 profit, or upoa shieh /
such bank os backing company Ieceiv,s or is
entitled " receive interest. 10 be returned as
there shall be taken as a criterion. The
average amount OF the aforesaid items Cor each
month during The year next previous 70 Ihs time
Of making such ssssemeni. II 80 long such bank
OF banking company shall have been engaged in
business, and IL not, then during such Iime as
such bank OF banking company shall have been
engaged 10 business. and she average shall be
made by adding togelher The amounts so found
belonging 70 such banks or banking eompaBy 10
each monih so engaged 10 business. and dividing
The same By The number Of month 90 added 70
geiher.
Sec. q. The president, seersiary. or pFinci.
pal accounting officer, Of every canal or slack
water navigation company. railroad company,
turnpike or plank road company. bridge eompa.
By, insurance company, telegraph company, or
other ioint.sIock company. (exceps banking or
other corporations whose taxation is specihca-
" provided for in this aci.) for whs'eVeE purpose
they may have been created, whether incOFpo.
rated BY any law 10 this Safe or not, shall lisI
for tsxaiion al is actual value, iIs real and per-
sonal properly, moneys and credits, within this
state. in manner following:
10 ell cases return shall be made to the sew.
eral auditors Of The respective counties where
such properly may be situated, together with
statement Of the amount of said properly which
is situated 10 each township, town, city, or ward
therein.
The value Of all movable properly shall be
added TO Ihc stationary and fixed properly and
real estate, and sppouoned 10 such wards, towns,
cities and townships pro rata in proportion 10
the value Of The real estate aud fixed properly
in said ward, town, city, or township.
And all properly so listed shall be subject TO
and pay the same taxes as other properly listed
10 such ward, town, city or township.
Il shall be the duty Of the accounting officer
aforesaid, 10 make reiu,n to the auditor OF state
during The mo1Ih Of May, OF each year, of lhe
aggregate amounI Of ell properly real and per.
sonal, by him returned as required by the pro-
visions Of this act. TO the several auditors Of the
respective counties in which the same may be
located.
lf the county auditor 10 whom returns are
made is os the opinion that false or incorrect
valuations have been made, or that the proper
ly Of the corporation or association has not been
listed al It's full value or that il has not been list.
ed in The location where il properly belongs, or
10 case where no return has been made 10 The
county auditor, he is hereby required IN proceed
TO have The same valued and assessed in the
same manner as is prescribed n the several Sec
lions Of this act, regulating the duties Of county
auditors provided that nothing in this section
shall be so construed as to tax any stock or 10.
terest in any jointsIOck company held by the
state Of Ohio; and provided, that every agency
of an insurance company, incorporated by The
authority of any other state or government,
shall return TO the auditor Of the county n
which The Office Of such company may be kept,
10 the month Of May, annually, the amount OF
The gross receipts Of such sgency, which shall
be entered upon The tax list of the proper coun.
iy and subject to the same rates Of taxation for
all purposes, 'ha. other personal properly is sub
iect TO At the place where located.
Sec. 22. The Ohio life insurance and trust
company, by its president or cashier, shall. in
the month Of May, annually, return under oath,
TO the county auditors Of The several counties of
The state, statement Of It's moneys loaned, and
cases of every description 10 such counties re.
respectively, which accounts shall be entered
upon The lax lis. Of the proper counties, and taxed
the average rate per cent OF The taxes, for all
purposes levied upon the real and personal prop.
erty Of such counties; and The president OF
cashier OF said company shall, in the month o
Nav, annually, return TO the auditor of the
county in which the principal Office Of said
company is kept, statement Of The amount
and value of The notes and bills discounted oil
purchased, and all other moneys effects and dues
Of every description belonging to its banking de.
partment, and loaned, invested, or otherwise
used or employed with view to profit, or upon
which said company receives, or is entitled to
receive interest, and which amount shall not in.
clude lis moneys loaned in the several cOuuIie:
of the state, returned and taxed as aforesaid
which amounts shall be asceraned in The man
ner prescribed by The 10Th and 20Ih sections o.
this act, and shall be entered on the tax lisi and
taxed in the same manner as is provided by TIL:
act. for the taxation OF other banking companies
Powers and duties Of Township Assessors.
Sec. 23. In each township, town and ward il
this STATE, forming an election district, there
shall be elccled on the first Monday Of April
annually, by the qualified electors Of such
township, town or ward. forming an election
dstrics, one assessor for such township, TOW OIL
ward, or part of q township, moi included in any
other election district.
Sec. "a. Each township assessor shall giv'
bond, and lake the prescribed oath of Office, OF
or before the first Monday after bis election. ant
the township clerk shall notify The county aud
itor thereof, and il The county auditor shall re
ceive no notice of the qualification Of the asses
sor, in any township, ward OF ciIy 10 bis county
on or before the third Monday Of April in eac
year, after such election, he shall consider sue
Office vacant. or il there shall be, at any lime
or from any cause, vacancy in the Office Q
assessor, or il the assessor Of any township @
ward. shall not have proceeded to the dscharg
OF the duties Of his Office before The third Mon
; day Of April 10 each year, the county aud.c
ahall foFthwith aDDoint one or more suitable pei