Delaware gazette. [volume] (Delaware, Ohio) 1855-1886, 1858-06-11

the year next previous to the time of
making such statement, if so long such
ankLoF bankingcompany shall Ihavebeen
engaged in business, and If not, t1ien'
during such time aS such bank or bank
ing company shall have been engaged
IN business; and the average shall be
made by adding together the amount
so fqund belonging to sttth banl; or
banking company in each month SO
engaged in business, and dividing the
same by the num!irr of months so ad-
ded together.
Sec. 3. Every person who shall have
money employed i'll the business Of
dealing in coin, notes, or bills OF ex-
change, or in the business of dealing
IN, or buying or shaving a kind OF
bills of exchange, checks, drafts, bank
notes, p"omisSory notes, bonds, Or
other writing obligatory, or stocks OF
any kind or description whatsoever,
shall be he'd to- be II b mixer, broker or
stock jobber; and lie shall, when he is
required to make out AMI deliver to the
assessor statement of the amount or
value CT his other personal property
subject to taxation also include in his
statement the average value estimated
as provided in the tvelllh section of
this act, of all moneys, notes, bills of
exchange. stetls or other property APP
l.e:'tainingT to his business as banker,
broker or stock lobber, which he shall
have hal from time t" time in his pos
session or uniier his control, daring the
year next previous to the time Of lAaIe
L., I ,al,, Ill
have been engaged in such business,
anil If hot. then during the time he
shall have been so engaged. |.
Sec. 4 That in all cases where the
taxes, or any part thereof, assessed mp
on the personal property, moneys, Gre
dts or effects OF any bank or banking.
or other incorporated company, or as
sociation, or any banker, broker, or
stock jobber, or partnership, or com
pany of bankers, brokers or stock job
bers, or any agent Of an insurance or
other company, incorporated by Il e
law ofsome other state or government,
snder the provisions of the act 'for,the
assessment and taxation of all proper
ty in this state, and for levying taxes
thereon according to its true value in
money passed the thirteenth day of
April, in the year eighteenhqndred ami
iitty-tWo,' are now unpaid, or shall
hereafter remain unpaid till the twenty
first day of December, in any year, the
treasurer of tile county, wherein such
taxes have been, or may be assessed,
shall forthwith demand payment of
the amount Of such taxes, and five per
al ol>
penalty shall be for the use of the treas
urer( by leaving written notice at
the barking house, Office, agency, or
place Of business of snch bank, or
banking, or other incorporated compa-
ny, or ssociatien, or of such banker,
broker or stock iobber, or partnership.
or company of bankers, or stock job
bers, or at the Office, agency, or place
of business of such agent of an insur-
anee or other company incorporated by
the laws of some other state or govern
ment. And if the taxes and penalty
aforesaid, or any part thereof. shall re-
main unpaid for the space of five days
from and after the delivery of such no.
tice, the treasurer shall proceed to the
banking house, office, agency, or place
of business of such bank, or banking.
or other incorpol ated company or as
sociation, or of such banker, broker,
or stock jobber, or partnership, or
company, of bankers brokers', or stock
| iobbers or at the Office, agency, or place
| of business of the agent Of an insurance
OF other company incorporated. by the
laws of sonre other state or govern
ment, and there destrain and seize
whatever gold, silver, or copper coin,
bullion, bank bills, promissory notes,
| bills of exchange, or other securities,
or goods or chattels, the property of
such bank, or banking. or other incor-
| porated company or associations, or OF
Guch banker, broker or stock jobber,
or partnership, or company OF bank
ers, brokers' or stock jobbers, or OF any
partner or member thereof, or of such
agent of an insurance or other compa-
ny, incorporated by the laws of some
other state or government, or Of the
company itself, as may be sufficient to
pay the taxes and penalty, so as atore-
said demanded, together with five pei
6entum' pouudage. (which said pound
age shall be for the use of the treasu-
rer) and all the costs and expenses oi
such distress, ald seizure, and of any
sale which may thereafter becotETe Eequi'
site.
Sec. S. That the treasurer shall forth
yvith remote the coin, bullion, bank
bills, promiss ,ry notes, bills of ex-
change, or other securities. or goods, OF
chattles. 50 destrafned and seized, to
his own Office or to some place of sait
keeping and deposit, and after making
an inventory thereof Ga copy of which
| he shall file in the office of the county
auditor, shall advertise that he viii
sell, at public vendue, the bullion, banl
bills, promissory notes, bills of ex
change, or other securities, or goods o
chattles, so destrained and seized, q
the door of the court house of his, coun
ey, on the tenth day after such adver
tisement, which advertisement shall b'
By one pub ication in some newspape,
printed in the said county or by pla
card upon the door of the court house
aforesaid But if the amount of thu
taxes and penalty, so as aforesaid de
manded, together with five per centum
poundage, and all the costs aid cx
penses incurred, be rendered in gold o
silver coin, to the treasurer, at any tfth
Before the day of sale. he shall imme
gfatef} nfY tferf!and, surrender thc coin
hullion. bank bills. ptomissoiy notes
bills Of exchange or other securities
or goods Or chattles, 80 as aforesai
distraineG and seized. to the person o
persons authorized to receive the same
and take the receipt of such' person o
persons, in duphca'c therefor; one cop
Of whica receipt he shall forthwith fiji
in the county auditors Office. But
| no such tender be matte before the da
OF sale, the treasurer shall proceed I