The Wyandot pioneer. (Upper Sandusky, Ohio) 1853-1868, 1856-04-17
Avs OF THE STATE OF ONO.
, p PUBLISHED BY AUTHORITY.


TO amend ''an act for the assess
meut and taxation Of all property in
this State, and for levying taxes thereon
according to its true value in money"
and the several acts supplementary and
amendatory thereof.
SECTION I. BE IL enacted By tie General
Assembly of the State of Ohio, That the
word eperson," wherever used in this act.
shalt also be held to apply to and mean
.'pcrsons," and also company" and "com-
puaies." whether Incorporated or not; the
word '.1e." shall be held 10 mean as well
"she," or "them, and the word "his." to
mean also "hers," or "theirs," as the
sense may indicate. except in cases where
one of said words is used ia contradistinc-
t;on'from another.
SECTION 2. Every corporation, COM
pany. individual, person or associations
Of persons. whe ther authorized by law to
issue notes for circulation or not, that
shall keep an Office. counting house, or
other place Cor the transaction 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 debtS claims or de
mands, with view Of profit. shall be
deemed bank within the meaning of this
act, and for the purpose Of carrying out
it's provisions.
SEcr1oN 5. The word money" and
,the word .'moncys." whenever used in
this act, or in the acts to which this is a.
'mendatory. shall, for all purposes of as,
sessment and taxation be held TO have the
same meaning. and shall be understood 10
mean and include.
D. Fyya-G,ld and silver coin:
Second--Gold and silver in bars or 9th
er uncoined masses. whether the value be
stamped thereon or not;
T1rd- Bank notes designed or calcu-
lated to 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 posses
sion.
:, Fsur;s-D -posits in banks or with per.
sons within this S,,ate, subject 10 be with.
drawn by check. draft. or otherwise, in
money. on demand.
Fjll--Deposits subject to be with
drawn in money at any time within sixty
dsys, in banks within this State not snb.
jrct to taxation under the provisions o.
this act, or with banks. bankers, or Other
persons not within this State.
SECTION Money shall for every pur
pose of assessment and taxation hereaf
ter. be held to be personal proper'y-and
the term personal property" wherever
this is smendatory.. shall be held to ex
tend to and include money.
SECTION s. The term "creias" wherev
er used in this act, or in the acts to which
this is amendatory. shall be held to meai
the excess of the sum OF all legal claims
and demands, whether for money or 9th
er valuable thing, or for labor or service
due or to become due to the person liable
to pay taxes thereon, including deposit
m banks or with persons in or out OF thi
State, other than such as are held to b.
money asde6ned Ivy the fifth division Q
the third section, when added together
fascinating every such claim or deman,
at lis true value in money over and a
bove the sum of the legal. bonafide debt
owing by such persons. But in MAXIM
,up the sum Of uch debts owing. ther
shall be taken into account no obligatio
to any mutual insurance company. no
any unpaid subscription to the capits
stock Of any joint stock company. nor an
subscription for any religious. scientific
literary. or charitable purpose-nor an
acknowledgements of indebtness unles
founded on some consideration actuall
received and believed at the time of ms
king such acknowledgement to be fu
consideration therefor, nor any a.know
.edgement Of debt made for the purpose G
diminishing the amount of credits to b
listed for taxation, nor anygreater amour
ror portion of any liability as surety, tha
the person required to make statemer
OF such credits believes such surety is i
equity bound. and viii be compelled t
,pay, or to contribute, in case there be ct
securities.
zee SECTION 6. No person shall be require
ito list for taxation any certificate of Il
escapital stock ofany company the stoc
and property of which is taxed in II
Tnsme of said company. Personal pro,
.erty ofeyery description and credits, sha
be assessed in the name of the perso
who was the owner thereof on the da
next preceding the second Monday Of
pril in the year in which such assessme
shall be made. If any person shall. Fl
the purpose Of avoiding the listing or IL
payment of taxes on any property subie
To taxation, sell. give away. or otherwi
dispose of any such property under or SUI
ject to any agreement expressed or in
piled. or An understanding with the pu
chaser. donee or recipient thereof, tn
y the sameis to be reconyeyed. restored,
redelivered to the person so disposing
such property. he shall forefeit and p
: for thu use of the county double the
mount OF tax. chargeable on such prope
ty for the current year.
SECTION 7. Every bank shall annual
between the first and the second Mond
'lsof May. make out. aud. on the demand
1.-The assessor. deliver to him a corr,
= staten mt, attested by the oaths of t
president and cashier Of such bank, or
there be no president or cashier. then
~ the oaths Of the principal m anager and I
principal accountant Of such bank, setti
forth and specifying the mean amount
the notes and bills discounted or o.
-s.chased. moneys loaned and all other prt
y',.erly, effects or dues of every descript
se.of and belonging to such bank during
LsAyear ending the first Monday of May
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