The Perrysburg journal. [volume] (Perrysburg, Ohio) 1853-1861, 1859-05-12


II, necruing liabilities to deposiiors aud also the av-
erape amount Of the balances due from other banAs
uoou which interest profit or consideration is re-
served or received shall lie excluded IN the above
estimate OF the taxable property Of each bunk required
TO be made and returned as aforesaid
u Sec. 81. To ascertain the amount OF notes and
bills discounted and purchased, and all other money
effects or dues OF every description belonging to such
bank or banking COMPANY loaned invested or other-
Tise used. or employed with view e. profit or upon
which such bank or banking company receives or Is
entitled to receive interest be returned Aforesaid
there shall be taken as criterion, the average
amount OF the aforesaid items for each month during
the year next previous to the time Of making such
statement, VI so long such bank banking company
sha have been engaged Ia business and u not then
during such time as such bank or banking company
shall been engaged in bnsDesst theaverage shall
bc made by adding together the amountso found be-
longingto such bank or banking lcompanyl in each
month 40 engaged in business. and dividing the samo
by the number OF months so added together.
Sec, go. Every person who shall have money EN-.
ployed in the business of dealing in coin. notes or
bills OF exchange, in the business of dealing in
4 bGying or shaving any kind OF bills OF exchange.
checks drafts bank notes; promssory notes, bonds,
description whatsoever, shall be held to be banker,
broker stock jo ber and in making out their state
ment for taxation, required by the sxy-sixth Sec
ton of this act sha include IN his statement the av
etage value estimated rs provided in sixtieth and
sixty sections ofths ace. of all moneys notes,
bills Of exchange. bonds stocks or other properyap-
pertaining TO his business as banker. broker or
stock jOhber which he shall have had from time TO
time iI his possession, under his control during
the year next previous to the time OF making such
statement ir so long he shall have been engaged in
such business. and fnot, then during the time he
shall have been engaged.
Sec. 63. The president and cashier Of every bank
organized under All act to incorporate the State Bank
OF Ohio and other banking companies, passed Febru
airy a. lS4j, shall, during the month of May in each
and every year. make the written statement re-
quired by the sixteth (G0 and sixty first 6l sections
nf 90 In
dent and cashier refuse omit to nuke such state
ment, the auditor of state shall ascertain the amount
so required to be returned by the president and cah
ier. from the last quarterly returns made 10y such
bank to his Office to whc sum he shall add fifty per
cent The auditor of state sh,ll proceed TO assess
thercupon the amount of taxes for the various pnr-
poses assessed upon property, in tho locality where
sadbank has its office of which the au lor
shall give notice to the president aid cashier of any
such bank. On the goth day of December in each
year II shn be the duty of the comptroller to draw
in invor of the treasurer of state upon each and
| ry such banking company. for the amount of taxes
assessed which draft it shall be the duty Of the said
president or cashier to pay forthwith into the state
| treasury.
sec Ga. In default of any such president and cash
to pay the amount of the snd draft to the treasur
er ofstate, at bis office, before the thirtyfrs
day OF December in amy year, the treasurer OF state
shall Immediately notify the attorney general there
Of who shall thereupon proceedn the supreme court
OF the state against the said president and cashier
by mandamus. to compel the payment of the said tax
es; and 1t shall he the duty of tho said court to allow
the sail writ. Or the attorney general NAV also at
his option. commence civil action against the pres
dent and directors of said company. in the court of
common pleas or superior court of Franklin county
in the of the state, for the amount of such
i Sec 65. All taxes so paid to or collected bv the
state treasurer shall be distributed by the auditor of
state in the proportions to which the several coun
ties townships and other local organizations en-
| titled.
Sec. &C. All other banks or banking companies
that shall have been; may hereafter be inrorpora
tod by the laws of this state and having the right TO
issue bills for circulation money except such banks
! and companies as are enumerated in section
sixty this act and all such bankers and brokers as
described in the sixtysecond G2} section of this
out aud return to the auditor of the county in which
| sach bank or banking company may be situated
statement as provided in tie siNticth and sixty first
| t60 and Gl) sections Of this act
Sec G7. 1t shall be the duty of the aulitor of the
several counties in which more such banking
companies, as are mentioned in the preceding
ton ny ne situated upnn receiving returns OF their
notcsnnd bills discounted, and all other moneys. eff
fccts dues provide in the sixty G0) and sixty
first (G sections of this act to enter the for tax
alton upon the grand duplicate Of he proper county,
and upon the city duplicate for city taxes. in
where such ciy tax is not returned upon the grand
i duplicate, hutis collected by city olcers which
amount 40 returned and entered, shall be taxed for
the same purposes and to the same extent that per
sonal property is now may be tiXed. in the place
where such bank or banking company is situated; and
such tax shall be collected and paid in the
required hy law to he collected and paid over.
| SEQ 6S Each auditor of any county, within the
limits of which any bank or binking company may
he located shall, in case any president cashier OF
such bank or binNing c1mp any, as are mentioned in
the preceding section refuse gleet to make out
and deliver to the auditor the statement required in
the sXtcth (60) and siYty-frst 6) sections of this
net enter upon the duplicate of the proper county for
taXatona rs afore said the amount of capital, fifty
per cent. in addition to the amount of the ca apital
stock of such bank bmking compuny and in or
der to ascertain the average amount of notes and
bills discounted or purchased aud all other moneys,
effects dues of every description belonging such
bank linking CO nplny oanel l. invested or other.
wise used or employed with view profit. or upon
which such bank or banking company receives, or is
entitled to receive Interest such auditor is authorized
to take orprocure to be taken the testimony of such
of the officers. directors or stockholders of such
banking company or of other persons known sup.
posed by him to be ant with the affairs OF such
hank or banking company, NS may enable him to
certain the amount upon which such bank or banking
company should be taxed agrecably the provisions
of the sixtieh G0) and sixty 6 sections of this
nct to which amount when so aScdrtainad. he shall
add Ggty per cent which amount he shall then enter
upon the duplicate for taxation, prescribed by this
act provid d. that in where city taxes are as.
seSsed and collected by ciyauhores the taxes upon
banks for city purposes shall be assessed and collected
tho same aS city taxes.
Il TO BE CONTINUED.
Il ---------------------------
Wood Common pleoS.