Fremont journal. [volume] (Fremont, Sandusky County [Ohio]) 1853-1866, 1859-05-20


or banking company receives, or is entitled
to receive, interest, such auditor is author
lied TO take, or procure to be taken, the tes-
timouy Of such Of the officers, directors or
stockholders Of such banking company, or
of other persons known or supposed by him
to be conversant with the affairs of such
bank or banking company or Of other per-
sons known or supposed by him to be con
versant with the affairs of such bank or
banking company, or Of other persons known
or supposed by him to be conversant with
the. affairs Of such bank or banking compa-
ny, as may enable him TO ascertain the
amount upon which such bank or banking
company sbould be taxed, ngreeably to the
provisions of tho sixtieth (60 and sixty-frst
(6D sections of this act; to which amount,
when SO ascertained, he shall add fifty per
cent, which amount he shall then enter up
on the duplicate for taxation, as prescribed
by this act provided, that in cases where
city taxes are assessed and collected by city
authorities, the taxes upon banks for city
purposes Shall be assessed and collected the
same as city taxes. 1'
MISCELLANEOUS.
Sec. SO. Every person shall be liable to
pay tax for the lands or town lots of which
he or she may stand seized for life, by cur
tesy, in dover, or by husband in right Of
his wife, or may have the care of as guard
ian, executor, or as agent or attorney, hav-
ing funds of the principal in bis or her
hands.
Sec. TO- 1t is hereby made the duty of
every person seized of, or holding lands as
mentioned in the first section of this act,
to list the same for taxation with the coun-
ty auditor, on or before the third Monday OF
May next after the same shall be subject to
taxation, and in case of neglecting to list
the same as aforesaid, the county auditor
shall, when the same shall thereafter be
listed, charge upon each tract so neglected
to be listed, the taxes for each year the
same shall havo been omitted after becom-
ing liable for taxation, together with TWEEN
i ty-five per centum penalty and six per cen.
tum interest thereon, in addition to the tax
es Of the current year.
Sec. Il. 1t shall be the duty of eacl
and every person holding lards as aforesaid
to pay the tax which may be assessed there
on each and every year: provided tha
} agents and attorneys shall not thus bt
: obliged to pay such taxes, unless sufficen
moneys of their principals bein their hand
r to pay the same.
7 Sec. ~. Every person holding lands a
, guardian, as aforesaid, and neglecting or re
e fusing to list or pay the taxes on the same
{ in manner aforesaid, shall be liable, in al
r action to his or her ward or wards, for AM
, damage his or her ward or wards mag have
sustained by such neglect or refusal.
Sec. 7s. Every person so being seized
5 or having the care of lands as aforesaid, a
? executor, and who shall neglect or refus,
= either to list or pay the same, in manne
aforesaid, shall be liable, in an action, to tn,
: devisee or devisees of the person whose ex
; executor he is, for any damage occasionec
) by such neglect.
f Sec, "a. Every person having the car,
: of land, as agent or attorney, as aforesaid
such agent or attorney having funds of thu
principal in his hands, neglecting or refu
sing either to list or pay the taxes on sucl
land shall be liable, in an action to his prin
cipal, for any damage such principal ma,
have sustained by such neglect or refusal
: Sec. rs. Every attorney, agent, guardi
: an or executor, seized or having the care O
t lands as aforesaid, who shall be put to an,
t trouble or expense, in listing or paying th
f taxes on such lands, or who has to advanc
!, his own money for listing or paying th
taxes on such lands, shall be allowed reas
: enable compensation for the time spen
/ the expenses incurred; and money advance
: as aforesaid, which shall be deemed in a
+ courts AUST charge against the person, fc
l. whose benefit the same shall have been ac
vanced, and the same shall be preferred {
2 all other debts or claims, and be a lien o
y on the estate, both real and personal, {
f the person for whose benefit the same sha
Q have been advanced.
Sec. 70. If any person who shall
n seized of lands as tenant by curtesy, or i
: dover, or shall be seized of lands for life, @
: in right of his wife, shall neglect to pa
= the taxes thereon SO long that such Ian
t shall be sold for the payment of the taxes
a and shall not, within one year after sue
y sale, redeem the same according to law, sue
e person shall forfeit to the person or person
$ next entitled to such lands in remainder Q
revision, all the estate which he or she, S
e negecting as aforesaid, may have in sal
lands; and the remainderman or revsione
S may redeem said lands in the same maI
!, ner that other lands may be redeemed afte
1 having been sold for taxes; and moreove
+ the person so neglectinga as aforesaid, shall b
a liable in action to the person next entitle
S to the estate, for all damages such perso
e may have sustained by such neglect.
! Sec. n. In all cases where any tract c
> land may be owned by two or more persons
r as joint tenants, eoparceners, or tenants i
= common, and one or more Of the proprietor
shall have paid, or may hereafter pay tn
r tax, or tax and penalty, charged or charge
j able on his or their proportion or propol
Q tions Of such tract, and one or more Of th
: remaining proprietors shall have failed, O
I may hereafter fail to pay his or their pre-
r portion Of the tax, or tax and penalt,
= charged or chargeable on said land, an
I. partition of said land has, or shall be mad
!, between them, the tax, or tax and penalt
r paid as aforesaid, shall be deemed TO hav
D been paid on the proportion or proportion
( ofsaid tract, set off to the proprietor or pre-
! prietors who paid his or their proportion 9
, said tax, or tax and penalty and the proprie
To- au.saas a. A.