The weekly Portage sentinel. [volume] (Ravenna, Ohio) 1854-1861, 1859-05-12


on such tract or lot, including the taxes o.
the current year, shall be charged thereon,
with thirty per cent. penaly on the amount
charged on the duplicate Of the preceding
year. F''
Sec. 90. The auditor Of state shall, from
time to time, prepare and transmit to the
several county auditors, all such forms and
instructions as he shall deem necessary to
carry into effect the provisions of this act;
and with the advice of the attorney general,
he shall decide all questions which may
arise as to the true construction of this act,
or in relation to any tax levied, or proceed
ing under the same. subject, however, in all
cases, to an appeal to the supreme court.
Sec. Sc. Comfy auditors shall, before
the fifteenth of April, annually, make out
the blank forms and instructions for the
township assessors, and forward them to the
township clerks; and the auditors of coun-
ties, and assessors of townships and wards,
shall, in all respects, except as hereinbefore
provided, be governed by the rules and reg.
ulations contained in the several acts pre-
scrbing their duties.
Sec. 81. Every county auditor, and ev-
cry district and township assessor, who shall, !,
in any case, refuse or knowingly neglect to
perform any duty eDjoined on him by this
act, or who shall consent to or connive at
any evasion of its provisions, whereby any
proceeding required by this act shall be pre-.
vented or hindered, or whereby any property
required to be listed for taxation shall be un.
lawfully exempted, or the valuation thereof
be entered on the tax list at less than it's true
value, shall, for every such neglect, refusal,
| consent or conDivance, forfeit and pay 10
! the state, not less than two hundred nor
more than one thousand dollars, at the dis.
cretion Of the court, to be recovered before
any court of record in the state.
Sec. So. That whenever an action at
law, or suit in chancery has been commen.
ced, or may hereafter be commenced against
any person holding the Office Of county trea.
! surer, or county auditor, or other county Of
fee, for performing or attempting to perform
any duty authorized or directed by any stat
ute or statutes OF this state, for the colec.
ton Of the public revenue, such treasurer,
auditor or other officer shall be allow ed and
paid out Of the county treasury, reasonable
fees Of counsel and other expenses for de.
Tending such action or suit, and the amount
of any damages and costs adjudged against
him, which said fees, expenses, damages and
costs shall be apportioned ratably by the
county auditor, among all the parties entl-
tied TO share the revenue SO collected, and
by the said auditor shall be deducted from
the shares or portions Of revenue at any
time payable to each, including as oAe of
the said parties the state itself, as we'll as
the counties, townships, cities, villages and
school districts, and organizations, entitled
as aforesaid.
Sec, So. No person shall be required to
list for taxation any certificate Of the capital
stock of any company the capital stock and
property of which is taxed in the name Of
said company. Personal property Of every
description, and credits, shall be assessed in
the name of the person who was the owner
thereof on the day next preceding the second
? Monday Of April in the year in which such
| assessment shall be made. II any person
shall, for the purpose of avoiding the listing
or the payment OF taxes on any property
subject to taxation, sell, give away or other.
wise dispose of any such property under or
subject to ony agreement expressed or i'm.
piled, or any understanding with the purcha.
ser. donee or recipient thereof, that the same
is to be reconveyed, restored or rede livered
to the person SO disposing of such property,
he shall forfeit and psy for the use of the
county double the amount Of tax chargeable
on such property for the current year. s,n.
BANKS AND BAN KING COMPANIES.
Sec. 60. 1t shall be the duty of the pre-.
sident and cashier of every bank or banking
company that shall have been, or may here
after be, incorporated by the laws of this
state, and having the right to issue bills fol
circulation as money, to make out and return
under oath, in the manner hereinafter direct.
ed, during the month OF May, annually, q
written statement contsiuing, lst. The av.
erage amount of notes and bills discounted,
or purchased by such bank or banking com.
pany, which amount shall include all the
loans or discounts of such bank or bonking
company, whether originally made or renew.
ed during the year aforesaid, or at any time
previous, whether made on bills of exchange,
notes, bonds, mortgages, or any other evil
dence OF indebtedness, Cat their actual value
in money! whether previous. to, during, or
after the period aforesaid; and on which said
bank or banking company has at any time
reserved or received, or is entitled to re
|
whatever, either in the shape of interest, dis.
count, exchange. or otherwise. Cd. The av.
ersge amount of all moneys, effects, or dues
OF every description belonging to such bank
or banking company loaned, invested, or
otherwise used or employed with view to
profit, or upon which such bank or banking
company receives, or is entitled to receive,
interest: provided, however, that the aver
| age amount Of the specie funds Of every such
bank kepton hand unemployed, except with
view of redeeming it's circulation and
meeting It's accruing liabilities to depositors,
and also the average amount Of the balances
due from other banks on which no interest,
profit or consideration isreserved or2recev.
cd, shall be excluded in the above estimates
Of the taxable property Of each bank requir.
ed to be made and returned as aforesaid.
Sec.a 6l.t To ascertain the amount OF
notes and bills discounted and purchased,
and all other moneys, effects or dues of ev.
cry description belonging to such bank or
banking company, loaned, invested, or 9th.
wise used or employed with view to profit,
or upon which such bank or banking com
pany receives, or is entitled to receive, in
terest, to be returned as aforesaid, there
shall be taken as criterion, the average
amount OF the aforesaid items for each month
during the year next previous to the time of
making such statement, if so long such
bank or banking company Giall have been
engaged in business, and if not, then du.
ring such time as such bank or banking
company shall have been engaged in bust.
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