M'arthur Democrat. (McArthur, Vinton County, Ohio) 1853-1865, 1859-05-12

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tai stock of such bank or banking company;
and Ia order to ascertain the average amount
of notes and bills discounted or purchased,
and all other moneys, effects or dues ofeveY
description, belonging to such bank or bank
ing company, loaned, invested, or otherwise
used or employed with view to profit ,of upon
which such bank or banking company re-
ceives, or is entitled to Teceiye, interest, such
auditor is authorized to take, or procure to be
taken the testimony ofsuch Of the officers, d.
rectors or stockholders Of such banking com
puny, or Of other persons known or supposed
by hin TO be cOnversant with the affairs OF
lepch bank or banking company, as may ena-
bic him to ascertain the amount upon hich
such bank or banking company should be
taxed, sgreeably to the provisions of the six
tieth (6O) and sixty-frsl (6D sections ofths
act; 10 which amount, when so ascertained,
he shall add fifty per cent, which amount he
shall then enter upon the duplicate for taxa
tion, as prescribed by this act provided,
that in cases where city taxes are assess.
ed and collected by city authorities the taxes
upon banks for city purposes shall be assess.
ed and collected the same as city taxes.
MISCELLANEOUS.
Sec. 60. Every person shall be liable to
/ pay tax for the lands or town lots Ofwhich
he or she may stand seized for life, by curte-
| sy, in dover, or by husband in right of his
wife, or may have the care Of as guardian,
executor, or as agent, or attorney, having
funds Of the principal in his or her hands.
Sec 70. 1t is hereby made the duty of
every person seized Of or holding lands as
mentioned in the first section OF this act, to
list The same for taxation with the county
auditor, on or be fore the third Monday of May
next after the same shall be subject to taxa
tiOn, and in case Of neglecting to list the same
as aforesaid, the county auditor, shall, when
the same shall thereafter be listed, charge
upon each tract so neglected to be listed, the
taxes Tor each year the same shall have been
omitted after becoming liable for taxation,
together with twenty five per centum penal
ty and six per centum interest thereon, in
addition TO the taxes of the current yeay.
Sec. IL. 1t shall be the duty of each and
every person holding lands as aforesaid, to
pay tile tax which may be assessed thereon
each and every year: Provided, that agents
aud attorneys shall not thus be obliged to pay
su,h taxes, unless sufficient moneys of their
principals be in their hands to pay the same..
Sec. ~, Every person holding lands as
guardian, as aforesaid, and neglecting or re.
fusing to list or pay the taxes on the same,
in manner aforesaid. shall be liable, in an
action 10 his or her ward or wards, for any
damages his or her ward or wards. may have
sustained BY such neglect or refusal.
Sec. 10. Every person so being seized, or
having the care OF lands as aforesaid, as ex-
ecutor. and who shall neglect or refuse eth
tr 10 list or pay the taxes OIL the same, in
mannvr aforesaid, shall be liable, in an ac-
tion, to the deyisee or devisees of the person
whose executor he is, for any damage occa-
stoned by such neglect.
Sec. a. Every person having the care
of land, as agent or attorney, as aforesaid,
such agent or attorney having funds OF the
principal in his hands, neglecling Or refusing
either to list or pay the tuxes on such land,
shall be liable, III an action 10 his principal,
for any damages such principal may have
sustained by such neg lecl or refusal.
Sec. 75. Every attorney, agelt, guardian
or executor, seized or having the care OF lands
as aforesaid, who shall De put to any trouble
or expense, in listing or paying the taxes ON
such lands, or who has 10 advance his own
money for listing or paying the taxes on such
lands, shall be allowed reasonable cOmpen-
sation ioi the time spent, the expenses in
cured, aud money advanced, as aforesaid, |
which shall be deemed in all courts just |
charge against the person, for whose benefit
the same shell have been advanced, and the
same shall be preferred to all other debts or
claims, and be lien on the estate, both real
aud personal, Of the person for whose benefit |
the same shall have been advanced.
Sec. rs. If any person who shall be seiz.
ed of lands as tenant by curtesy, or in dow
or, or shall be Sc zed of lands Tor life, or in !
right 6l his vile, shall neglect to pay the |
taxes thereon so long that such land shall be |
sold for the pay ment Of the trxes, and shall
not, within one year alter such sale, redeem
the same according to law, such person shall
forfeit TO the person OF PERSONS next entitled
to such lands in remainder or revision, all the
estate which he or she, so neglecting as afore
said, may have in said lands; AMI the re-
mJindernan or reVisonef May redeem said /
lands in the same manner that other lands !
may be redeemed after having been sold for
taxes; and, moreover. the person SO neg |
lecling as aforesaid, shall be liable in action |
to the person next entitled to the estate, for |
all damages such person may have sustained
by such neglect.
Sec. II. In all cases where any tract Of
land may be owned by two or more persons,
as JOINT tenants, coparceners, or tenants in !
common, and one or more of the proprietOrs
shall have paid, or may hereafter pay the tax,
or tax andpenalty, charged or chargeable on
his or their proportion or proportions Of such !
tract, and one or more of the remaining pro-
prietors shall have failed, or may hereafter
fail to pay his or their proportion of the tax,
or tax and penalty, charged or chargeable
on said land, and partition ofsaid land has,
Dr shall be made between them, the tax, or
tax and penalty paid as aforesaid, shall be
deemed 10 have been paid on the proportion
or proportions OF said tract, set off to the
proprietor or propretors who paid his or
their proportion OF said taX, or tax and pen
atty; and the proprietor or proprietors, so
paying the tax, or tax and penalty, as afore-
said, shall hold the proportion or proportions
Of such tract, set off to him or them as afore-
said, free from the residue of the tax, or tax
and penalty, charged on said tract before pc
tition; and the proportion or proportions of
said tract, set off to the proprietor or proprie-
tors who shall not have paid his or their pro.
portion Of said tax, or tax and penalty, shall
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