The Tiffin weekly tribune. (Tiffin, Ohio) 1859-1868, 1859-08-19

IMn. MIHl An hNtt
ros ne ks,e.smen, apd Tasatlon OF al rrop.
tat * nn STATE, and for levying Takos
tasroou ncoorilnf 70 ila true value in mon.
~
or bthtine company has VI any timo reserved
o. received, Or is entitled 10 receive, any
nrofta. or other confederation whatever, eth.
rrin flis shape 0finttstui, discount exchange.
or o,hcrwisa. "a. The average amount Of
an moneys. oiIcclt, or dues Of every dosoiir.
lion belonging 70 auch bank or banking com.
pany loantd Invested, or otherwise used or
employed With view 10 profit, or upon which
such bank or banking company receives, or
u entitled " receive Interests provided, how
even. that the aeeraeo amount Of tho specie
funds Of avcry such bank kept on hand uucm.
pioyod. except with view fcdceming its cif.
ealoti0s and meeting its acoralnR liabilities 10
deponiiors, and the average amount OF the bal
lancea due from other banks upon which no
interest, profit or consideration Il reserved or
received, shall be excluded Ia the shove csii.
mates of DE taxsb,u property OF each bank
required 10 be mace and returned as aforo.
said
Sec. 81. To ascertain the amount Of notes
and bills discounted and purchased, and al
other moneys effects or dues Of every doscrip.
tion belonging 70 such bank or banking com
pany, loaned, Invested OF orihcrvisc used or
employad with view 70 profit, or upon which
bank o. banking company receives, or ia cnu.
lied % receive Interest 10 Be roturnedhs aforc-
said, there shall be taken a. a criterion, the
average amount Of the Aforesaid items for { ach
month during tho year next previous 10 the
time Uf making such statement, II 30 long
such bank Or banking compsny shall be en-
gagged In husiness, and lf not then during such
time a. such bank or banking company shall
have been engaged IN businos, and u not, then
during auuh time a. such bank or banking
company shall have been engaged IN business
and the average shall bc made by adding to'
geth the amount 30 found belonging 10 such
bank o. banking rcompeny IN each month ~
engaged IN businens, hnd dividing the sAmc by
the number Of months 30 added together.
SEQ. 81. Every person who shalt have
nioney employed IA The business OF dealing IN
coin, notoa, or bills Of exchange, or In the bus.
inoss Of dealing In, or buying or shaving any
kind Of bills OF exchange, ohocks, ,draira, banl,
notes, prOmissory notes, bonds or other wr l.
Ing obligatory, or stocks Of any kind or de-
ecription whatsoever, shall be held 10 bS a
banker, broker, o. stock jobbor, aud In max.
ing out tholr statement for taxation, az re.
quircd BY The dxty,eixih section OF this act,
shall iucludo In hif statement the average val.
ue estimated aa provided In the uixllcth aHd
sixty sections OF this act, Of all moneys
notes, bills, Of exchange, bonds, stocks, or 9th
er property app pertaining 70 his business as
banker, broker or stock jobber, VII ch he shal
have had from time In his possession, or undol
bic control, during the year next previous I,
the time Of making such statement if so Ion,
he shAll have been engaged IN such bualnoss
and II not, then during the tlm he shall hay,
been 90 engaged.
Sec. SO. The president and cashier OF eve
" bank organll cd under an act 10 Incorporate
the State Dank Of Ohio and other hanklnl
companies, passed February "a, l845, shai
during the month Of May IN each and ever,
year, make the written statement required b
the sixdeth t60) and sixty.hrat l6i) section
Of this act, 20 tho auditor Of state. In cas-
the president and cashier refuse or omit Il
make such statement; The auditor Of state shal
ascertain the amonnt 90 required 10 be return
cd by the proAident ond cashier, from the las
quarterly returns mado by such bank TO hi
ofieO, 70 which sum he shall add frty pc
cent The auditor OF state shall proceed L
aaseea tnereupon the amount Of taxes for N,
various purposes assessed upon property IN thl
locality where said bank has its Office. o
which assessment the auditor shal give motto,
70 the president and cashier Of any such bank
On tho 10th day Of D, ,Ccmber IN. cath year
i shall be the dEtp Of the comptroller 70 draw
la favor OF tho treasurer Of state, upon oacl
and overy such banking company, for III,
amount OF taxes 30 assessed, which drafl I
shall be the duty Of the said prcaldent or cash
Ter 10 pay forthwith into tho state treasury.
Sec. 81. In default Of any snch prcsden
snd caasierto pay the amount or the said drln
70 the treasurer Of state, az his office, on Of
before the thirty hrst day OF December In AM
year the treasurer Of state shall immediately
notify the attorney general thereof, who shai
thereupon proceed, In the supreme court o
she state, against the said president and cash
Ter, BY mandamas, 70 compel the payment o
tne said taxes; aud Il shall be che dutv Of m,
eaid court 10 allow the said writ. o. the at
torney general may also, at his option, com
mesoe a civil aelion againl the president AN,
directors OF said company, In the court Of com
mon pleas or superior court OF Franklin couu
~, Ia the name Of the state, for the amount o
such taxes.
SEQ. IS. All taxes, 80 paid 70, or collOote,
by the state treasury, shall be distributed b,
the auditor Of state 10 tho proportions /,
which tho several counties, townships, an,
other local organizations aro entitled.
Sec, 60 All other banks or banking com
pAnles that shall have boan. or may hereafte
be, Incorporated by the laws Of this state, an,
having the right to Issue bills for circulation
as money, exceptsuOh banks aud companies a
aro enumerated In section sixty Of this act
and all such bankers aud brokers ~ are DC
seribed IN the slxty.secOnd (62) section o
thia ACT shall annually, during the month 0
May. make out and return 20 tho auditor o
the county In which such bank or bankin
company may be situated, statement, as pro
provided In he sixicth aud siKly FIRST 20
and 0i) sections Of thls act
Sec. ST. Il shall be the duty Of the audit
ora OF the several counties IN which ore o
mors auoh banking companies, a. are men
TONED IN the preceding section, may bo situa
ted, upon receiving returns OF their notes an
bills discounted, and all other moneys, effect
o. duea as provided IN the sixty (60) aud slx
tf-hnt (0i) sections OF this &C. to enter n
eame for taxation upon the grand duplicate O
the pcopcr county, and upon lhe city duplioal
for city taxes, IN cases where such city tax 1
not returned upon the grand duplicate, but
collected by city officers; which amounts .
returned aud entered, shall be taxed Cor IN
aamo purposes, and to the same extent, tha
PERSONAL property is no or may be taxed, 4
the place WherE such bank or banking comma
ny q Bstu ated; and such tax shall be oolleett
and paid over In the same manner that take
% Qlhor perlonal property are required B
law % be collected and paid over.
Sec. 68. Each auditor Of any county, viii
Ia the limits Of which any bank or bankin
company may be Iooated, shall, In case an
praaident or cashier Of such bank or hankln
company, as are mentioned Ia the preeedin
section, refuse or neglect 10 make out aud dg
live TO the auditor the statement rexnlrod |