The Cadiz Democratic sentinel. [volume] (Cadiz, Ohio) 1854-1864, 1859-05-11

been engaged in such business, and if
mot, then during the time he shall have
been so engaged.
Sec. 90. The president and cashier of
every bank organized under an act to
incorporate the State Bank ofOhio and
other banking companies, passed Feb
ofMay in each aud every year, make
the written statements required by the
sixtieth (6O) and sixty-irst (6l) sections
of this act, to the auditor of state. In
case the president and cashier refuse or
omit to make such statement, the audi
tor of state shall ascertain the amount
so required to be returned by the
president and cashier, from the last
quarterly returns made by such bank
to his office, to which sum he shall
add fifty per cent. The auditor of Estate
shall proceed to assess thereupOn the
amount of taxes for the various pupo-
SEES assessed upon property in the local
ity where said bank has its office, of
which assessment the auditor shall give
notice to the president and cashier of
any such bank. On the goth day of De-
cember in each year, it shall be the du-
ty ofthe comptroller to draw in favor
the treasurer of state, upon each and ev-
cry such banking company, for the
amount of taxes so assessed, which
draft it shall be the duty of said presi-
dent or cashier to pay forthwith into
the state treasury.
Sec. 81. In default of any such presi-
dent aud cashier to pay the amount of
the said draft to the treasurer of state,
at his Office, on or before the thirty-first
of December in any year, the treasurer
ofstate shall Immediately notify the at
torney general thereof, who shall there
upon proceed, in the supreme court of
the state, against the said president and
cashier, by mandamus, to compel the
payment of the said taxes; and it shall
be the duty of the said court to allow the
said writ. Or the attorney general may
also, at his option, commence a civil ac-
ton against the president and directors
Of said company in the court of cons-
mon pleas or superior court of Franklin
county. in the name of the state, for the
amount of such taxes.
Sec. 65. All taxes, so paid to, or
collected by, the state treasurer, shall be
distributed by the auditor of state, in
the proportions to which the several
counties, townships and other local or
CARNATIONS are entitled.
Sec. Sc. All other banks or banking
companies that shall have been, or may
hereafter be, incorporated by the laws
of this state, and having the right to is
sue bills for circulation as money,except
such banks and companies as are emu
merated in section sixty of this act; and
all such bankers as are described in the
sixty-second (62) section Of this act,
shall annually, during the month of
May, make out and return to the audi
tor OF the county in which such bank
or banking company may be situated, q
statement, as provided in the sixticth
and sixty-frst go and 6l) sections Of
this act.
Sec. 81. 1t shall be the duty of the
auditors Of the several counties in which
one or more such banking companies,
as are mentioned in the preceding sec
ton, may be situated, upon receiving
returnsofth Their notes and bills discount
ed, and all other moneys, effects, or
dues, as provided in the sixty COY and
siXty-frst (61) sections of this act, to
enter the same on the duplicate of the
proper county, and upon the city du-
plicate for city taxes, in cases where
such city tax is not returned upon the
grand duplicate, but is collected by city
officers; which amount 50 returned and
entered, shall DO taxed for the same
purposes, and to the same extent, that
personal property is now or may be
taxed, in the places wheLe such bank or
banking company is situated, and such
tax shall be collected and paid over in
the same manner that taxes on other
personal property are required by law
to be collected and paid over.
Sec. GS. Each auditor Of any county,
within the limits of which any bank or
banking company may be located, shall,
III case any president Or cashier of such
bank or banking company, as are men
toned in the preceding section, refuse
or neglect to make out and deliver to
the auditor the statement required in
the sixticth(60)and sixty-first sectionSo of
of this act, enter upon the duplicate of
the proper county, for taxation as afore-
said, IT'S the amount of capitol, fifty per
cent, in addition to the amount of cap
ital stock of such bank or banking com
pany; and in order to ascertain the av-
erage mount ~ofnotes and bills discoUn-
ted or puschased, and all other moneys,
effects or dues Of every description, be-
longing to such bank or banking com
pany, loaned, invested, or otherwise us
ed or employed with a view to profit
or upon which such bank or banking
company receives, Or is entitled to re-
ceive, interest. such auditor is authori-
zed to take, or procure to be taken, the
testimony Of such of the officers, direct
ors or stockholders of such banking
company, or Of other persons known or
supposed by him to be %conversant with
the atfairsof such bank or banking com
pany, as may enable him to ascertain
the amount upon which such bank or
banking company should be taxed, agree
ably to the provisions of the sixtieth
(60) and SiXty-irst (61) sections OF this
act; to which amount, when SO ascer-
tanned, he shall add fifty per cent,
which amount he shall then enter upon
the duplicate for taxation, as prescribed
by this act; provided, that in cases whore
city taxes are assessed and collected by
city authorities, the taxes upon banks
for city purposes shall be assessed and
collected the same as city taxes.
MISCELLANEOUS.
Sec. 50. Every person shall be liable
20 M, 90, Ga, H. I,.,1-. ~. @ou.. -, ~
which he or she may stand seized for