The Portage County Democrat. [volume] (Ravenna, Ohio) 1854-1868, 1859-05-11

again entered the duplicate, and the taxes on
81 Charged thsrson with thirty per eut penalty ON "
amount charged the duplicate OF the M S @
sru IS fhe auditor shall, from tune 70 une,
renase ana 10 the several county AUDITORS an
suc forms and instructions he shall deem
to carry into effect the provisions OF tins aeti anu
the eyiee Of the attorney general, he shall decics All
questions which may arise as 70 the true
this act or in relation 70 any tax levied or
uner the sane subject in nll cases. TO an sp
SEC 56 County auditors shall, bef ihe fteenih of
April anuuaiy make out the blank forms and insruc
tons for the township assessors, and forward ht m
~ ,ownshps and wards SHALL respects
except as he-einefore PROVIDED, be governed oy .ne
rules regulations contained in The several acts
SEC 81. Rsery county auditor and every district aud
township assessor, who shall in any case, reiu o.
BY this sct or shall counise at any eva
sion Of it's ptovisions whereby any proceeding
any property required listed for taxation SHAH Dc
unlawfuy exempted or the valuation thereof pc enter
cry such neglect REFUSAL consent connivsnce forfeit
and pay the less than two hundred nor more
than one thousand dollars at the discretion OF the court
TO be before any record in the state
sEc. So That whenever an action at law or suis N
ehancs has been na 81 may ~ ee Of county
treasurer, county auditor or other county once Io
performng attempting to perform, any duty sutnor
zed directed by any statute statutes OF thss stne
for the oollectiou Of the public revenue such
auditor officer shall be allowed asd paid out OF
the county treasury reasonable of counsel and othe
expenses for defending such action slit and the
of any damages and costs adjudg asass nm,
which said fees eyi,enses camages aud hail he a
potoned ratabiy BY the county auditor among ALI
parties entitled 70 the collected and
The sd s1d0r shall u :. s sfTn 70 s sse
ne q one Of he said parties ihe state Itself well
ne cOun,iss .sd ess ana s0o0'
sEc 59 No persou stall be required to list for taxa
he espltsi stock and properly of which is taxed the
nae ~ mid conn auy Personal pr9p. rty of de-
scrpon and credits shall be assessed IN me mar name .,
precedue the second Monday of April in tie year in
which such assessment shall be made If any person
menf Of taxes on any property subject axatop SELL
give away or otherwise dispose of amy such property
ner or sliee to auy agreement expressed implied.
or sny understanding it the purchaser, donee
cipiet thereof that the same to be restored
on to the person 90 dsposng such proper
he shan forfsit and nsv for the uss Of the county
S,h t5,e emnnnt Of lax cbarreable on such property
io1 sA' sui.eA s'S-
HANKS AND BANKING COMPANIES
SEC co. II shah duty of the president and cashier
OF every bank banking COMPANY THAI shall have pesn
state and having the right 70 issue bills for eieuiaon
as money, TO make out and return under oan IN Ile
manner hereinafter directed, during the monih OF May
annually written statement containing 1s The ave-
rage anont Of notes and bills disc"unten OF
by such bank Or banking company winch b. amSa sna
ing company whether originally made or renewed dut-
ing the aforesaid or &C any time previous whether
any other evidence Of indebtedness their drtuai val
ne In money! whether previous during after the
period aforesaid and on which said bank banking
company has at any reserved received or Is ent
lied 10 receive, any profits other consideration what
ever either shape of interest. discount exchange,
or Otherwise 3D. The average amount of all moneys,
Streets or dues of every description belonging 10 such
used or empsyed with view TO profit, or upon hich
suc bank or banking company receives is entitled 10
of tbe specie funds of every such bank kept
hand unemployed except with view of redeeming its
Circulation and meeting accruiug liabilities deposi
md a1Sn balances
from other banks which interest," profit or con-
81 S s assaSe sn1 0 of
hank REQUIRED to be made and returned aforesaid
ssc d. To sscerta n ths amount Of notes and bills
seeunsd and nurcbased and ali other moneys effects
or dues of overy description belonging to such bank or
bsnng or c so Sssa san q
banking company receives, 10 entitled to receive in
teres % be Tetn ned as there sna 9e .aen
esrh month during te wear next preyipus tn the time Of
making such statement long such bank banking
nnnnv sail bave heen enaaeed in business and if not
then durinr such time as such bank or banking company
shall have been engaged business; and the
shall he made by adding together the amount
beioneino 70 such bank or banking Tconpany in each
month 90 engaged in business, and dividing the by
seo ss Evsry person who shall have money employ
e In ths business of dealing in con notes. or bills Of
shsvne nv gina of hills exehsnee checks, drafts
ban sotes nro1nssory notes bonds or other writing
or stocks Of any kind or description whaso
eyer snail be hell to be banker broker stock job
br and in making their statement for taxation a.
uirad " the
oiude IN his statement the average value estimated al
nrovr IN sixtieth and sixty first sections Of this act
ether roerty snet s;nine to Ms business as banker
broker or stock obber. which he shall have had from
nm o - resr ns. prsvous 70 he time Of mssis suci
staomeIt If SO long shall have been engaged in sucf
business. and i LOt then during the time he shall hav'
SEQ eS The president and cashier of every bank or
esnized under an act to incorporate the Slate Bank
Ss5s su J,rine tie month of Nav in each and ever,
yar make the written statement required by the six
ef5 11 and s;rtvrs f6I sections of this act to the
auditor oY state Il case he president and cashier
se or omit t make such statements the auditor of statt
IN nresnt ana from The last Quarterly reu
msde by such hank 70 his Office, to which sum he sbal
saa n per the Of for the vsrou
nurnoses assessed uuon property in the locality wher
s Y ocs s 10 the and cashier of any suc
bank On the 20th day Of December in each year,
shall be the duty Of the comptroller TO draw in yeI
company, the amount of taxes so assessed
draft shall be the duty of the said president or cashe
SeC "a In default of any such president and cashie
the amount Of the said draft to the s
December 10 an year the treasurer shall mine
diatey notify the attorney general thereof who sha
against che said presd mt and cashier by mandamns
compel the payment Of the said taxes and i shall be tt
torney general NAV also at his option commence civ
action against the president and directors of sal
eonrt 81 FrsnkJin cernt in the name of the state fc
She amcunt fTf suct taxes 1 ~
IS Sc * An taxes I'd maid to- or collected by tt
.tsts rressnrer shall he distrbuted hy the auditor
s.s in tbe nronortions to which the several countie
~ snd other local ORGANIZATIONS are entitled
"a II otl,erb or bankiig companies that slo
~ ~ me bar after he incor rated bv the Ia,,
esS ueen, " y .s,.;, rIa r,hs -, issne SIN: s,r rc
?, .nis sase @ .t ssncb hanks and co,nnsnies os Al
iaou = =; ,, s;yv ~ tl,;s act. and All snc
snuneraIsu a u "a sre descrited II, tbe srtv secor
sss1 o,;n ~ t,;s s,oIi annuaIly during The mon
~. ,sts ort and return to The auditor of the eou
- ~ ybch s,,ch hank or banking company may be sit,
~ II t.,.,,srt ss nrovided In the sixtietb and sixr
seu, ,,ess e - 1s1s, ,.a.t;nns ~ This sct