The Perrysburg journal. [volume] (Perrysburg, Ohio) 1853-1861, 1856-04-19
LAWS OF OHIO-PubIished Officially.
TAX LAW OF APRIL |, 1856

so be held to apply to and mean "persons )"
and also " company" and companies
whether incorporated or not; the word " he"
shall be held to mean as well she" or
" them )" and the word g his to mean hers"
or " theirs" as the sense may indicate, ex-
cept in cases where one Of said words is used
i'll contra-distinction from another.
SEC. 2. Every corporation, company, in
dividual, person, or association of persons,
whether authorized by law to issue notes Cor
circulation or not, that shall keep an office,
counting house or other place for the trans
action of business in this State, and shall
discount, buy sell. exchange or otherwise
deal in, or receive in deposit money, bills of
exchange. notes, bonds, stocks, certificates
of public debt, or other evidence of debt,
claims or demands, with view of profit,
shall be deemed a bank, within the meaning
of this act, and for the purpose of carrying
out its provisions.
SEC. g. The word" money and the word
moneys" whenever used in this act, or in
the acts to which this is amendatory,
shall for all purposes of assessment and tax.
alton. be held to have the same meaning.
and shah be understood to mean and include
First--Gold and silver coin;
Second--Gold and silver in bars or other
uncoined masses, whether the value BE-
stamped thereon or not;
Thirl--Bank notes designed or calculated
30 circulate as money. In all cases where
such gold, silver or bank notes, shall be in
actual possession or subject to BE- brought
Immediately into possession
Fourth--Daposis in banks or with persons
within this state, subject to be Withdrawn
by check, draft Or otherwise in money on
demand
g. H. ,th ,,,,
in money at any time within sixty days, in
banks within this state, not subject to taxa
ton under the provisions of this act or with
banks, bankers or other persons, not within
this state.
SEC Money shall for every purpose of
assessment and taxation hereafter, be held to
be personal property, and the term "person,
al property wherever used in this act, or in
The acts to which this is amendatOry, shall
be held to extend to and include money.
SEC. 5. The term "credits," wherever
used in this act, or in the acts to which this
amen1atory, shall be held to mean the excess
oF the sum of all legal claims and demands,
whether for money or other valuable things.
or for labor. or service due, or to become
due. to the person liable to pay taxes there
ON, including deposits in banks, or with per-
sons in or out Of this state, other than such
rs arc held to be money, as defined by the
fifth division Of the third section, when add
tl together ESTIMATING every such claim or
demand at its true value in money! over and
above the sum Of the legal bona .fde debts
owing by such person. But in making up
the sum of such debts owing. there shall be
taken INFO account no obligation to any Mu-
tual Insurance Company, nor any unpaid
subscription to the capital stock of any joint
stock company, nor any subscription for
any religious, scientific, literary, or churia-
hlr purpose nor any acknowledge Of in
debtedness, unless founded on some consid-
Grafton actually received. and believed at the
time Of making such acknowledgment to
be full consideration therefor. nor any ac-
acknowledgement of debt made for the purpose
Of diminishing the amount of credits to be
l;.toJ Cor tavot;O,,. OOr any ureater nmOuOt