American Lancaster gazette. [volume] (Lancaster, Ohio) 1855-1860, 1859-05-05


for circulation money, 10 make ont and M,
der oath. ir the hereinafter directed; duEfng
me month may annnaliy written siatementeon-
discounted or purchased BY such band of,banHtug
company .Ngheh amount shall include olthe loans or
originally made 0rFeHeNed aurihg the year dfote-
said, al auys time pretious Nhether made oa hlla
OF exchange, notes, oonds, mongaEes, n any cther
been accomplished.
Sec. o.. To nsesrtlin the ,auicnnt OF notes aud
eys. effects dues Of every description belongngto
such bank or banking company. loaned, invested Or
otherwise used oFempioyed with view 10 proft. "
upon which such bank or bankiug company fecieves
Is entitled 10 receive interest, to be retufaed as
aforesaid, there shah be taken criterion Inc ay-
erage amount Of The aforesaid items for each month
lduTRg the yearpext previous TO The time Ofmnking
such statenent II so long such bank banking
paqH shall have been epgaged In business, aud II
mot then daringsuch uneas sueheahk or,banbing
company sfRlIhape been engaged IN business; and
Y the average shall DO made by adding together the
amount 50 found belonging to Such bank oubanklng
ttc0mpanyl IN each monih so ,engaged in business,
hd:dlvidiag Ne saiAs BY The Dun6sr Of months 80
Sec. al ETsry person who shalsh have money en-
tpeyed IN hebusiness OF dealing in coin, notes, or
bills OF exchange, or in he business Of dealing in
or buying or shaving any kind Of bills OF exchange,
checks. drafts, bank notes, promissOry notes. bonds,
or other writing obligatory, stocks fany Kind
fdescnpdon whatsseyer shall be held ID be banker
broker, or stock lobber, and in making out their
ztatementfor axatioH,as required BY the sixty sixth
section orths aet SHAH include IN his nj the
Average value estimated provided in sixtieth aud
sixty sections Of this act, OF nimoneys, notes,
bills Of exchange, bonds. stocks, or othe, properly
appertaining 70 his buAthessas a bankef broker of
stock jobber. which he shall haveAhaG from time 90
time in his possession, OF under his control, during
the year previous 10 the time of making such
statement, ifso long he shall have been engaged in
such bssi ness, and ifnot then during the tiue he
shall have heeH 20 engaged. rs + 81 .&ac}t
1 Sec. g.. The president and cashier Of every hank
orgapized under corporate the State Bank
lofohio aud other banking companies, passed Eeb- :
ruary -. 1915, shall, duling the month OF May In
each and every year, make the writteg statement
required by the sixteth (6U( and sixty first )secLoh
act to the Auditor Of State lncase the pres-
daR and cashier refuse omit to make such state
msnt, the audorot State shall ascertain ihs amount
i 80 required 10 be returned by the president and
eAsiisr, from the last quarterly returns made. BY
~ per cent The auditoH of State shall proceed 70
assess tberennonthe amount 0f taxesfor the various
sd aSsGiS Ssns % R9Ps ~ When @ s os
the aud li0r shall give notice % the president and
cashier Of an such bank. On the 9Olh day OF De-
eepIer IN each year y shall bethe duty Of The
Y Coinptroterto draw IN favor oIthe Treasurer Of
Estate, upon each aud every such banking company,
for The amount oftaxss so assossed, which dfa Il
shall be the duty Of the aldprssdent or cashier 70
pay forth With Into the State Treasury,
See. ca. In default Of ahy such president and CASH
surer OF State, athis office, before the thirty
first day of Uecember 10 any year, The Treasurer OF
Stale shah immt dlatey notify the Attorney General
thereof, who shall tfercvpon proceed, in the Su-
preme Court OF the State, against he said presided
aud cashier, by maDdamus, TO compel the payment
OF the said taxes: and It shall be the duty ofthe said
Court to allow the said writ. Or the Attorney may
also, at his option, commence civil action against
the president and directors OF said company, in the
Court of Common Pleas or Superior Court of Frank.
lin county, in the name fthe Stale for the amonnt
ueh taNes,Ofs
l. Sec. IS. Alltaxes so paid TO- or collected by the
State Treasurer, shall be distributed by tile Auditor
Of State in the proportions 10 which the several co
Titled.
|
that shall have been, may hereafter be, incorpo.
rated by the laws Of this State, aud having the right
TO issue bills for circulation as money, except such
banks and companies as are enumerated In section
sixty ofths aetJ and all such and as
are described In the 81 second (62l section Of th
act, shall annually, during the month Of May, make
out and return 10 the auditor of the county In which
such bank or banking company may bo situated, a
stat eInent, ms provided In the sKeth ana sixty first
200 and 81 sections OF this act
Sec. g. II shall be the duty ofthe auditor Of The
several counties in which or more such banking
co panics as are mentioned In the preceding sec-
ion may be situated upon receiving returns Of the
notes and bills diicounied, and aii other moneys,
Iohects, dues, provided In the sixty 0) and
" fest t6 sectons Of this act TO enter the fol
tlxnton uponthe grand duplicate OF the proper eoun-
ty, aud upon the city duplicate for cy taxes in case
where such city tax Is not returned upon the grand
duplicate, but Is collected by city officers, which
amount so returned and entered shall be taxed for
the same PURPOSES and to the same extent, thatper-
sonal properly Is may be taxed, 10 Tue place
where such bank or banging company. Is situated;
same manner that taxes on other personal property
are rcquirelby law TO beieolected and paid over.
9its Of whcI,any b"us ., s2 Ss,,,,I wsn me
be located, shall In case any president cashier Of
such bank or banking company, as are ntloned In
the preceding section, refuse neglect 10 make out
aud deliver u the audto the statement reqnIrcd iu
the sixtieh COY and sixty first 6 sections OF this ae
enter upon the duplc OF the proper cou0ty for
taxation US aforesaid, as the amount OF capital, 1y
per cent In addition 10 the amount OF the capital
stock OF such hank or banking company; and In Or
discounted or purchased, and n other moneys, ef
feet dues Of every description, belonging to sneI
bank or barking company, loaned, inyesied, or 9th
erwise used or employed with "A view 10 profit OF
upon which such bank OF banking company receive,
10 entitled to receive, interest, such auditor Is a
thorzed to take, or procure TO bo taken, the stcsii
mony OF such ofthe officers, directors or slockhoid
efs OF such banking company, OF other persons
known or supposed by him 10 be with The
Affairs Of such bank or banking company rs may O.
I able him to ascertain The amount upon which such
bank or banking company should be taxed, agreea.
bly, TO the provisions of the sixtleth 60I and sixty.
first (0 sections ofthis ns 70 which amount w hen
so nscertaned, he shall add nfty per cent, which
mount he shall then enter upon tho duplicate fo-
taxntion, as prescribed by this act provided tha
in whore city taxes are assessed and collec:
ed by city authorities, the taxes upon banks for cit,
purposes shall be assessed and collected tho
city taxes.
ta MisoELLA ANEors.
Sec. 90. Every person shall be liable 10 pay Ia,
for the lands or town lots OF which he or size ma,
stand seized for life, by ourtesy, in dover or by
ofasguardinn, executor, agent attorney ,hay
lug fanls of the principal In his or her hands.
Soc, 10 II Is hereby mnde the duty Of every per
son seized OF, or holding lands as mentioned In the
arst section OF this act, 10 Hist the same for axntion
with the county auditor, or bcforo the third on
day 10 May next after the same shall he subject tC
taxation, and In ease of ncgcctng 10 list the same
as aforesaid the county auditor shall whom the sam,
shall thereafter be listed, change upon ,tact so eg
loced TO be listed the taxes for each year the SAINT
BhRll have beon omitted aftor becoming liable for Ia
alton, together With twenty-five per centum pennlt
! and six per centnm interest thereon, IN addition
the tnxeE Ofthe current year.
Sec n. 10 shall be tha duty Of each and ever
, person holding lands as aforesaid to pay the Ia
Il which may be nssesscd thereon each and ever
y year, Provided, that agents and attorneys shall no
thusb be obliged 10 pay such taxes, unless sualcien
moneys OF tholr principals boi thelT hahds 70 pa
. the same.
Q Sec. ~. Every person holding Iandsas guardian
Asaoresad, and neglScting or refusing TO list or pa
;, the laxes the same In manner resaid shall
liable In action, 70 his or her ward wards for au
;, damage his orher ward or wards may have sustain
= cd by such neglect refusal,
sec. "a. Every person so being soiEed, or hav
y Ing the caro- of npds as aforesaid, ms exeeutorN VIII
shall neg refuse either to list or pay the tax
+, Ies on the same, In manner aforesaid shall be abi
IN an action, 10 the dovisoe dSviseos of tho pet
soa whose executor ho isfOr any damage occas lone
u See. a.. Every person having the care ofiand
y as agcut or attorney, aforesaid such agent or al
"" "" tornoy having funds tho principal IN his hand
negiecung or refusing either 10 list or pay tho take
OF such land shall be iuboin action, 10 his prime
y pal for any damage such prtncipAf may have sustain
u ed by such .nQgleCt or refusal. ~ saet
- See.7 3. t2dery attorney agent, guard Ian or ak
ecutor seized OF having the care OF lands as aGore
n said, who shall be put 10 any trouble or expense
ils,ngor paying the taxes on sueA anas, who b;
" 10 Advance his owl money Tor listing ot paying VI
taxes on such lands, shall be allowed reRsonhbl
~ compensation for the time spent, the expenses ID
y cured, and money advanced, as aforesaid, whc
:. shall bo deemed iii all courts Just charge aga n
!" the peraon for whoss benent the same shall hay
y, been advanced, aud tho same shall be preferred