The Marion daily mirror. (Marion, Ohio) 1892-1912, 1910-05-20

urer ior coGecJl5n at the present rate
this year and the increased rate here
after in addition to initial fees.
Corporations not for profit shall
make such reports in November; in
surance mutuals shall pay a fee of
$l0 Incorporated religious, benevo-
lent or literary corporations having
no capital stock, secret societies and
mutual protection organizations OF
employees n fee of 81 with each an.
nual report. Fees and penalties shall
be paid into the states general fund,
and be first lien upon property Of
such corporations. Penalty of capi.
talized corporation for failure to file
report or pay assessment within 30
days shall be an increase of Is per
cent of the required fee. Action may
be brought by attorney general upon
request of the commission to collect
fee and penalty; If default is willful
court make revoke charter.
The commission may increase or
decrease in value the shares of incor'
porated and unincorporated banks
issuing capital stock and review re-
turns to and valuations for taxation
fixed by county auditor, which are to
be reported to the commission, If the
commission suspects that the value
of bank property reported is not at
its true value in money, and shall
grant hearings regarding the same.
Quadrennal appraisements of land
are to be certified by county auditor
to the commission. The decennia
state board of equalization is abol
ished and its powers conferred upon
the commission. The commission
shall prepare and furnish county au
ditors required forms for all returns
to be made by them; exercise au
thoritative powers to enforce the
laws; its orders shall be obeyed BY
all taxing officials; may order reap
praisement of real or personal prop
erty in any taxing district If satisfied
that such property was not assessed
at its true value in money; may raise
or lower the assessed value upon rea
or personal property of an owner ol
owners after notice and hearing il
the county where the property is sit
uate or owner resides; order omitted
property placed upon duplicate; ap
point an appraiser or board of ap
praisers to make reappraisements or
dered in a taxing district; may in
crease or decrease aggregate valua
tions in any county city, village o.
taxing district as will fix the ap
praisement at true value in money
such increases or decreases to bt
certified to county auditor and b!
him apportiOned in the county.
Penalties Provided.
Failure to fill out and return
blanks, failure or refusal to answe
questions therein, false answer!
given willfully, failure to produc,
| books and records or to permit ex
animation of same by properly au
| thorized person on the part of ofil
! Ger, agent or employee of public util
ity or other. corporations, shall b,
subject to penalty Of not more thar
| 81, 900 fine for each offense; also $50
| to 81 900 fine from a public utilit!
for each offcnse in obedience to OF
ders of a general officer thereof; vic
lations of o,ker provisions for whicl
| penalty is not specifically stipulated
neglect or refusal to obey lawful re
| quirements or orders of the commits
sion shall be subject to fine of $25 /
81, 900 for each offense; members o
commission, members of local boar
| of equalization, or an assessor VIII
willfully lists real or personal proI
erty at other than its true value Il
money shall be subject to fine of So
to $780, and If an officer shall forfei
his Office or position. Each dav sue
violation continues shall constitute
separate offense.
If a utility or other corporation re
fuses to furnish requested informs
tion the commission may proceed 4
its own way to obtain Information.