Holmes County Republican. [volume] (Millersburg, Holmes County, Ohio) 1856-1865, 1859-04-28

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during the yeay next previous 10 the time of
making suca stxterncIif, IF SO long he shall
have been engaged in snch business, and if not,
then dr1ipg the tine lie Shalt hsss been So en-
rageds ~ M @I al
4 Sec. s.. The prcsident and cashier of efery
bank organized uader a. oct ts iacorporate the
State Bank of Ohio and dther ban king connPa-
pies, passed Fet9larg q, as45. shall during Die
month Of May u each snd every yesr ipaa the
written statement required by the sixiieth l5n)
and sixry-first (6I) sections of this act. to the
auditor OF state. In ease the president and cash.
Ter refuse or omit to mike suchretafcmenf. The
,auditnr of state shall ascertain the amount so
required to- be- returned by the president
and cashier, from The last quarterly returns
made by such bank To- his -office to which
sum he shall add fifty per cent The apditsrof
state shall proceed to assess thereuPop- the
amount of taxes for the various purposes assess
ed upon properfy In the locality whore said
bank has its office, Of W hich assessment the au-
'ditor. slab give notice to The president and
cashier OF any such bank On the 10Th days
December in each yesr,, it shall be the duty of
he.eempiroler g draw IN favor Of the treasurer
OF stsie, upon each and ever, such bankiugce
draft - shall be the d.siy of the said presidest
or cashier TO pay u into the state treas-
See Ga In default any such presidents and
cashier TO pay sthe amount ef the said draft To-
the treasurer Of STALE at his Office sn or before.
the thirty first day. ofDecember in any YEAR,
the treasurer Of state shah innediately no,ifyi
the attorney general thereof, who shall thereup-
olrproeeed. in. the supreme court Of tlle state,
against the said president and cashier,dby mae-
damgs TO compel Repayment Of the saidstaxes;
and 1t shall be the duty Of the said court 10 a!
low the sad yrl',1or ihe attorney geaeral may
also, al his opiivn,s commence a civil aeiivn
against the president. Of said company in the
lcours OF common pleas or superior court of
franklin county, iR the name Of the state, for
bSee. 65s Antaxes, 50 paid to, ,or collected by,
the:state treasurer, shall be distributed by the
auditor of state, in the proportions to which the
several ceunties, soxnships, and other local
organizations are entitled. sls= rl1ss 50 e1Is
asSec.e s. Ali other banks or banking Companies
that shah have been, may hereafter be, incor-
porated by the laws of this state, and having the
rights issue bills for circulation as money, ex-
.ceptsuch 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 ous and return to the audi.
ton of he county in which such bank or banking
company may be situated, a statement, as proyid.
ed in the sxtiesh and sixty first $50 and SIS Sec
Sec. ST. 1t shall be the duty of she auditors
of the several counties in which one or more such
banking companies, as are mentioned in the pre-
ceding section, may be situated uponreceiving re-
turns of their notes and bills discounted and an
other moneys effects, or dues, as provided in the
sixty 1903 and sixtyfrstE E6 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 re-
turned 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 collected and paid over in
the same manner that taxes on other personal
property are required BY law to be collected and
paid over. - - r- ''s90i 8 y -
Sec. SO. Each auditor of any county, within
the limits Of which any. bank or banking company
may be located, sffniI, in ease any president or
cashier of such bank or banking company, as are
mentioned in the preceding section, refuse neg
Iect to make out and deliver to the auditor the;
statement required in the sixtieth (69| and sixty
first t6l) sections of this act, enter upon the du-
plicafe OF the proper county, for taxation afore
said, as the amount of capital fifty per cent IN
addition to the amount of the capital stock ofsuch
bank or banking company; and in oder to ascer-
tain the average amount of notes and bills dis
counted or purchased, land all ether moneys effects
or dues Of every description, belonging to such
bank or banking company, loaned, invested, or
otherwise used or employed with a view to profit,
or upon which such bank or banking company re-
ceives, or is entitled to receive, interest, such
auditor is authorized to take, or procure to be
taken, the testimony of such ofthe officers, direc
tors or stockholders of such banking company, or
ofother persons known or supposed by him to be
conve ersant With the affairs Of such bank or bank
ing company, as may enable him to ascertain the
amount npon which such bank or banking company
should be taxed, agreeably to the provisions ofthe
sixtieth (601 and sixty first 1913 sections of this
act; to which amount, when SO ascertained, he
shall add fifty percent, which amount he shall
then enter upon the duplicate for taxation, as pre-
scribed by this act; provided, that in cases where
city taxesare assessed and collected by city author
ties the taxes upon banks for city purposes shall
be assessed and collected the same as city taxes.
.sass essta. s MIscEI1LAsEous,s ELLA ;g,sass ed "a
sSecs 60. Every personshan be liable to pay.
for the lands or town lots of which he or She
may stand seized for life by courtesy, in dover, or
by husband in right of his wife, or may have the
care of as guardian, executor, or as agent or at
torney, having funds of the principal in his or her
hands, = s.sss sef5a o. b. sg,.tg s-3 5sa ..ss.y
Sec. 20. 1t is hereby made the duty of every
person seized Of, or holding lands as mestioned in
the first section of this act, tost the same for
taxation withthe county auditor on or before the
third Monday of May next afterthe same shallbe
subject to taxation, and IN case of neglecting 70
list the same as foresaid, the county auditor shall
when thesame shall thereafter be- listed, charge
upon each tract so neglected to be listed the
for each year the same shall hare been omitted
after becoming liable for taxation, together with
twenty five percentum penalty and six per centum
interest thereon, in addition to the taxes ofthe
current year. ~ sc g1l5sss1gssg S. ' - re u,
Sec. H., 1t shall be the duty of each and every
person holding lands as aforesaid, to pay the tax
which may be assessed thereon each and every
vear Provided, that agents andattorneys shall not
thus be obliged to pay such taxes, unless sufficient
moneys of their principals be in their hands to pay
the samc.GEs ,Is:as,'51ii.saf s s7szs ,s147s-el
Sec. 72.S Every person holding lands as guar
1ian, as aforesaid, and neglecting or refusing to-
list or paw the taxes on the same, in manner afore--
said, shall be liable, in action to his or her ward
,r waads, for any damage his orher ward or wards
may have sustained by such neglect Or refusal. ~
Sec. 73. Every person so being seized, Or har--
ng the care of lands as aforesaid, as executor,
md who shall neglect or refuse either to- list or
1ay the taxes on the same, in manner aforesaid,
shall be liable, in an action, to the deyisee or de-
risees of the person whose executor he is for any