Belmont chronicle. [volume] (St. Clairsville, Ohio) 1855-1973, 1859-06-09
LAWS OFoHI0
Published by Au,he-itr.
tc.uliuual 4rom Faurll PAGE !

ICcntiuusc irotn FagrIii Pager
Sec,ier 6S. Each auditor e any roun-
~. within the lin ts of which sny bank
te banking Company Esy We located,
shall, in case any president ur cashier
r.f such bank or banking company, as
rre men: oned in thu preceding section,
refuse or neglect 70 mike out and deliver 10
.he suii;or The st.tement required in the
six,i.rh (6g; and six'y first (SD sections Of
,ais act, enter urcn the duplicate of the
proper coufty for taxation as aforesaid, as
the amount of cap.t1l. & ~ per cent. in so-
di,ioa t, the amount of capital s.cci Of such
bank or banking company; and in order TO
ascertain the average amount of notes and
bills discounted or purchased, and all other
,nsheys, effects or dues of every description,
belonging to such bank or banking comp
any; loaned, invested, or otherwise used or
employed with view 10 profit, or upon
which such bank or banking company re-
ceives, or is entitled to receive. interests
such auditor is authorized 10 take, or pro-
cure 10 be taken, the testimony Of such Of
the officers. directors or stockholders OF such
banking company, or OF other persons
known or supposed by him to be converse nf
W ith the affairs OF such bank or banking
company, as may enable him to ascertain
the amount upon which such bank or bank
ing company should be taxed, sgreebly 10
the provisions of the sixtieth (60) and sixty
first (6D sections of this set, 10 which
amount, when SO ascertain ed, .he shall add
fifty per cent, which amount ne shall then
enter upon the duplicate for taxation, as
prescribed by this act; provided, that in
cases whore city taxes are assessed and
collected by city authorities, the taxes up
on banks for city purposes shsll be assessed
and collected :he same as city taxes.
MISCELLANEOUS.
Sec. SO. Every person shall be liacle tc
pay tax for the lands or towu lots of which
he or she may stand seized for life, by curt
esy, in dover. or by husband in right o
his wife, or may have the care of as guardian
executor, or rs agent, CT attorney, having
funds of the principal in his or her hands
Sec. 20. 1t is hereby made the duty o!
every person seized of, or-holding lands as
mentioned in the first section of this act, 10
list :he same for taxation with the county
auditor, on or before the third Monday OF
May next after the same stall be subject to
taxation, and in case of negecting to lisl
tho same us aforesaid, the county auditor
shali. when the same shall thereafter be
listed, charge upon each tract so neglected
10 be listed, the taxes for each year the
same shall have been omitted after becom.
ing liable for taxation, together with twenty
five per centum penalty and six per centum
interest thereon, in addition to the tsxes oi
the curr en-; year.
Sec. H. 1t shall be the duty of eacl
and every person holding lands as aforesaid
to pay the tax which may be assessed there
on each and every year: Provided, tha
agents and attorneys shall not thus be
obliged TO pay such taxes. unless sufficient
moneys of their principals be in thei
hands 10 pay the same.
Sec. 70. Every person holding lands al
guardian, as aforesaid. and neglecting Of
refusing to list or pay the taxes on the same
In manner aforesaid, shall be liable. in ar
action to his or her ward or wards, for any
damages his or her ward may have sustain
ed BY such neglect or refusal.
Sec. 73. Every peroon so being seized
or having the care of lands as aforesaid, al
executor, and who shall neglect or refuss
either to list or pay the taxes on the same
in manner aforesaid, shall be liable, in or
action, to the devisee or devisees of the per
son whose executor he is, for any damage
occasioned BY such neglect.
Sec. "a. Every person having the care o
land, as agent or attorney, having funds o
the principal in his hands, neglecting or re
fusing either to list or to pay The taxes oil
such land, shall be liable, in an action t,
his principal, for any damage such princi
pal may have sustained by such neglect o
refusal.
Sec. rs. Every attorney. agent, guardian
or executor, seized or having the care o
lands as aforesaid, who shall be put 10 an,
trouble or expense, in listing or paying tn
taxes on such lands, or who has to advan C,
his own money for listing or paving tn
taxes on such lands, shall be allowed
reasonable compensation for the time spent
the expenses incurred, and money advance
as aforesaid, which shall be deemed in al
courts just charge against the person 70
whose benefit the same shall have been ad
vanced, and the same shall be preferred Il
all other debts or claims, and be lien Oh
the estate, both real and personal, Of tn
person for whose benefit the same shsl
have been advanced.
Sec. 76. Ifany person who shall be seize
of lamps as tenant by curtesy, or in dover
or shall be seized of lands for life, or il
right of his wife, shall neglect to pay tn
taxes thereon 30 long that such lands shal
be sold for the payment of the taxes, an
shall not, within one year after such sale
redeem the same according to law, sue
person shall forfeit to tee psrson or person
next entitled to such lands in remainder o
revision, all the estate which he or she, S
neglscting as aforesaid, may have in sal
lands; and the remainderman or revisione
may redeem said lands in the same manne
that other lands may be redeemed after hav
ing been sold for taxes; and, moreover, tn
person SO neglecting as aforesaid. shall b
liable in action to the person next entitle
to the estate, for all damages such perso
may have su tanned by such neglect.
Sec, N. In all cases where any tract G
land may be owned by two or more pei
sons, as joint tenants, coparceners, or ten
ants in common, and one or more of tn
propristors shall have paid, or may here
ster pay the tax, or tax and penalty charge
or chargesbe on his or their proportion c