The spirit of democracy. [volume] (Woodsfield, Ohio) 1844-1994, 1859-07-27

shall thereupon proceed, in the supreme
court of the state, against the said pres
ident 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, COM
mence civil action against the presi-
dent and directors Of said company, IN
the court Of common pleas or superior
court of Franklin county, in the name
of the state, for the amount of such
taxes. g,R
Sec. IS. 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
ganizations are entitled. t.
Sec, 66. All other banks or bank
ing companies that shall have been, or
may hereafter be, Incorporated by the
laws of this state, and having the right
to issue bills for circulation as money,
except such banks and companies as
are enumerated in section sixty of this
act; and all such bankers and brokers
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 auditor of the coun-
ty in which such bank or banking COM
pany may be situated, statement, as
provided in the sixtieth and sixty-frst
go and 61) sections of this act.
Sec. 81. It 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
returns of their notes and bills discount
ed, and all other moneys, effects, or
dues, as provided in the sixty (60) and
sixty first (6D sections of this act, to
enter the same for taxation upon the
grand duplicate of the proper county.
and upon the city. duplicate for city
taxes, in cases 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, that personal property
is now or may be taxed, in the place
where such bank or banking company
is situated; and such tax shall be col
lected and paid over in the same man
ner that taxes on other personal prop
erty are required by law to be collected
and paid over. .- -f
Sec. 68. Each auditor of any coun.
ty, within the limits of which any bank
or banking company may be located
shall, in case any president or cashie,
of such bank or banking company, as
are mentioned in the preceding section
refuse or neglect to make out and de-
liver to the auditor the statement re-
quired in the siXtieth (60) and sixty
first (61) sections Of this act, enter upor
the duplicate Of the proper county, fo1
taxation as aforesaid, as the amount O
capital, fifty per cent. in addition to thu
amount of the capital stock of sucl
bank or banking company; and in orde
to ascertain the average amount o
notes and bills discounted or purchased
and all other moneys, effects or due
of every description, belonging to sucl
bank or banking company, loaned, in
vested, or otherwise used or employees
with view to profit, or upon whicl
such bank or banking company receive
or is entitled to receive, interest, sucl
auditor is authorized to take, or procur
to be taken, the testimony of such o
the officers, directors or stockholders o
such banking company, or of other per
sons known or supposed by him to b
T conversant with the affairs of such BAN
or banking company should be taxed
. agreerbly to the provisions of the six
tieth (60 and sixty-frst (61) section
of this act; to which amount, when 8
ascertaiaed, he shall add fifty per cent
which amount he shall then enter upol
the duplicate for taxation, as prescribe
by this act: provided, that in case
where city taxes are assessed and col
lected by city authorities, the taxes upol
Banks for city purposes shall be asses
sed and collected the same as city taxes
;s MISCELLANEOUS.
Sec. SO. Every person shall be liabl
to pay tax for the lands or town lots Q
which he or she may stand seized fo
life, by curtesy, in dover, or by hus
band in right of his wife, or may hav
the care of as guardian, executor, or a
agent, or attorney, having funds of tn
: principal in his or her hands.
Sec. 70. 1t is hereby made the duty of ever
lperson seized of, or holding lands as mentione
in the first section of this act, to list the sam
for taxation with the county auditor, on or be
fore the third Monday of May next after tn
! same shall be subject to taxation, and in cas-
of neglecting to list the same as aforesaid, tn
county auditor shall, when the same shall there
after be listed, charge upon each tract so ne
elected to be listed the taxes for each year tn
same shall have been omitted after becomin
liable for taxation, together with twenty-iv
f per centum penalty and six per centum interes
thereon, in addition to the taxes Of the curren
year. A.
: Sec II. 1t shall be the duty of each an
: every person holding lands as aforesaid, to pa
the tax which may be assessed thereon each an
every year: Provided, that agents and alto,
, neys shall not thus be obliged to pay such taxe
, unless sufficient moneys of their principals b
in their hands to pay the same o. .si-
Sec 70 Every person holdino lands "a pua,