The Wyandot pioneer. (Upper Sandusky, Ohio) 1853-1868, 1859-07-22

es, III case Wnere Such city tGX lS not returned
upon the grand duplicate, but is collected by the
city officers; which amount, SO returned and en-
tered, saall b, taxed for the same purposes, and
10 the same extent, that personal property is
now or may be taxed, in the place where such
bank or banking sompany is situated; and such
tax shall be collected and paid over in the same
manner that taxes and other personal property
are required by law to be collected and paid
over. - .rtF Y
Sec. 6S. Each auditor of any county, within
the limit is of which any bank or banking com
pany may be located, shall in case any presi-
dent or cashier of such bank or banking COM
pany as arc mentioned in the preceding section
refuse or neglect to make out and deliver to the
auditor the statement required in the sixtieth
coy and sixty-frst (61) sections of this act en-
ter upon the duplicate of thu property, for tax
alton as aforesaid. as the amount of capital fif-
ty per cent, in addition to the amount of the
capital stock of such bank or banking company
| and in order to ascertain the average amount of
notes and bills discounted or purchased and oil
other moneys, effects or dues of every descrip-
tion, belonging to such bank or banking compa-
ny, loaned, invested, or otherwise used or EN-.
| ployed with view to profit, or upon which such
bank Or banking company receives or is entitled
to receive interest, such auditor is authorized to
take, or procure to be taken, the testimony of
such Of the officers directors stockholders of
such banking company, or of other persons
known or supposed by him to be conversant
with the affairs Of such bank or banking COM
pany. as may enable him to ascertain the a.
mount upon which such bank or banking com.
pany should be taxed, agreeably to the provis
ions of tine sixtieth (60) and sixty first sections
Of this act; to which amount, when SO ascertain
cd, he shall add fifty per cent, which amount
he shall then enter upon the duplicate for taxa
| ne prna ibad bv ". od thati
cases where city taxes are assessed and collect
ed by city authorities the taxes upon banks for
city purposes shall be assessed and collected the
same as city taxes
tT MISCELLANEOUS N
Sec. 3d. Every person shall be liable to pay
tax for the lands or town lots OF which lie OF
she may stand seized for life by curtsy, in dow
er, or by q husband in right of his wife, OF
may have the care of as guardian executor, or
as ag mt, or attorney, having funds of the prin-
cipal in his or her hands.
Sec. 10. 1t is herety Y made the duty of every
person seized of, or hold ng lands as mentioned
in the first section of this act, to list the same
for taxation with the county auditor on or before
The third Monday Of May next after the same
shall be subject to taxation, and in case of neg
Letting to list the same as aforesaid, the county
,uditor shall, when the same shall thereafter be
u
listed, the taxes for each year the same shall
have been omitted after becoming liable for tax
alton, together with twenty-five per centum
/ penalty and six percentum interest thereon,
in addition to the taxes of the CURRENT year.
Sec. II. 1t shall be the duty of each and
every person holding lands as aforesaid, to pay
the tax, VIII ca may be assess ed thereon each
and every year, Provided, that agents and at
torneys shall not thus be obliged to pay such
taxes, unless sufficient moneys Of their principle
be in their hands to pay the same.
Sec. y Every person holding lands as guar.
dian, as aforesaid and neglecting or refusing te
list or pay the taxes ON the same, in manner a.
foresaid shall be liable in an action to his or hel
ward or wards, forany damage his or her ward OF
wards may have sustained by such neglect or re-
fusal.
Sec. 70. Every person SO being seized, o,
having the care Of lands as aforesaid, as execu
tor, ano who shal neglect or refuse either tt
list or pay the taxes on the same, in manner a.
foresaid, shall be liable, in an action to tht
devisee devsees of the person whose executor
he is, for any damage occasioned by such neg.
lect
Sec. a. Every person having the care o
land, as agent or attorney, as afore said, such o.
gent or attorney having funds of the principa
in his hands, neglectng or refusing either to lis
or pay the taxes Of such land, shall be liable il
an action to his principal, for any damage sucl
principal may have sustained by such neglect o.
refusal. v'
Sec. is. Every attorney, agent guardian o.
executor, seized or having the care of lands al
aforesaid, who shall be put to any trouble or ex
pence, in listing or paying the taxes on sucl
lands, shall be allowed reasonable compensa
tien for the time spent, the expenses incurred
and money advanced, as aforesaid, which shall
be deemed in all courts q just charge against tn
person, for whose benefit the same shall hav
been advanced, and the same shall be preferred
to all other debts or claims, and be lien on th
estate, both real and personal, of the person fo
whose benefit t.. g same shall have been adyan
ced. Eet:sP a. 7'T
Sec. 76. If any person who shall be seizet
: OF lands as tenant by curtesy, or in dover, o
shall be seized of lands for life or in right of hi
y wife, shall neglect TO pay the taxes thereon s
: long that such land shall be sold for the paymen
of the taxes, and shall not within one year afte
such sale, redeem the same according to law, sue
/ person shall forfeit to the person persons mex
II entitled to such lands in remainder or revision
o all the estate which he OF she, so neglecting o
aforesaid, may have in said lands and the re
y mainder man or revisioner may redeem said land
q in the same manner that other lands may be re
10 deemed after having been sold for taxes; ant
r moreover the person so neglecting as aforesaid
shall be liable in action to the person next ent
tel to the estate, for all damagessuch person ma
,, have sustained by such neglect Il
IS Sec. ~. In all cases where any tract Of Ian
Is may be owned by two or more persons, as joiI
e tenants, coparceners or tenants in common, an
II one or more of the proprietors shall have paid
lie may hereafter pay the tax, or tax and penalt
4 charged or chargeable on his or their proportic
ID or proportions of such tract, and one or more
n the remaining proprietors shall have failed,
q Il
tn of the tax or tax and penalty, charged or char
lis able said land, and partition Of said land ha
or shall be made between them, the tax, or Ia
rs and penalty, paid as aforesaid shall be deem,