Year: 1859

ments OF every kind used, or designed to be
used, for the aforesaid purpose.


Sec. 10. When any person shall COM
mence any business in any county after the
day preceding the second Monday Of April
in any year, the average value of whose
personal property employed in such business
shall not have been previously entered on
the assessors list for taxation in said coun-
ty, such person shall report to the auditor
of the county the probablo average value of
the personal property by him intended to be
employed in such business until the day
preceding the second Monday Of April there
after; and shall pay into the treasury OF
such county q sum which shall bear such
proportion to the levy for all purposes, on
the average, so employed, as the time from
the day on which he shall commence such
business, as aforesaid, to the day preceding
the second Monday of April next succeed
ing, shall bear to one year. Provided, that
if the person SO listing his capital. shall pre-
sent bona fde receipt to the treasurer OF
any county in this state, in which such capi-
tai had been previously listed and taxed for
the amount of the taxes assessed, and by him
paid on the same capita for the same year,
then and in that case it shall be q receipt
from paying taxes again on such capital.


Sec. IA. When any person shall CON-
mence or engage in the business of dealing
in stocks of any description, or in buying OF
shaving any kind Of bills of exchange,
checks, drafts, bank notes, promissory notes
or other kind of writing obligatory, as men,
toned 10 the sixty. second section of this
act, alter the dOy preceding the second Mon
day in April, In any year, the average value
of whose personal property intended to be
empIoyed in such business shall not have
been previously entered on the assessors
list, for taxation, in said county, such person
shall report to the auditor of the county the
probable average value Of the personal pro-
perty by him intended TO be employed in
such business until the day preceding the
second Monday in April thereafter, and shall
pay into the treasury Of such county a sum
which shall bear the same proportion to the
levy for all purposes, on the average value
SO employed, as the time from the day on
which he shall commence or engage in such
business, as aforesaid, to the day preceding
the second Monday in April next, succeed
ing shall bear to one year.


Sec. 15. II any person shall commence
or engage in any business as aforesaid, and
shall not, within one month thereafter, re.
port to the county auditor, and make pay.
ment to the county treasurer, as before re-
| quired, he shall forfeit and pay double the
amount required to be paid by the two pre-
cedng sections, to be ascertained, as neal
as may be, by the testimony of witnesses
and recovered before any justice OF the peace
or in the court of common pleas, by civi
action, in the name OF the county treasurer
for the use of the county, and process issuet
out of the court of common pleas, in such
action, shall be directed. to the proper Off
Ger, and may be served in any county ir
this state.


Sec. l6. The president, secretary, OIL
principal accounting officer of every cana
or slack water navigation company, rniiroat
company, turnpike company, plank road
company, bridge company, insurance com
pany, telegraph company, or other Join
stock company, except banking or othe
corporations whose taxation is speciical y
provided for in this act, for whatever purpose
they may have been created, whether incor
porated by any law of this state or not, shal
| list for taxation, verified by the oath or af
trmation of the person so listing, all the
personal property, which shall be held to in
cude road, bed, water and wood stations anC
such other realty as is necessary to the daily
running operations of the road, moneys unc
credits of such company or corporation
within the state, at the actual value in mo
ney, in manner following: in all cases re
turn shall be made to the several auditors o
the respective counties where such property
may be situated, together with statemen
OF the amount of such property which II
situated in each township, Incorporated vii
lage, city or ward therein the value OF al
movable property shall be added to the sta
,ionary and fixed property and rea! estate
and apportioned to such wards, cities, iacor
pora,ed villages, or townships, pro rata, II
proportion to the value of the real estate ant
fixed property in said wards, city, incorpora
ted village or township; and all property Sc
listed shall be subject to and pay the same
taxes as other property listed in such ward
city, incorporated village or township |
shall be the duty Of the accounting office
aforesaid to make return to the auditor o
state, during the month OF May of each year
the aggregate amount of all property, BY
him returned as required by the provisions
of this act, to the several auditors Of the re
spective counties in which the same may bt
located. II the county auditor, to whom
returns are made, is oil the opinion that ials'
or incorrect valuations have been made, o
that the property of the corporation or as
sociation has not been listed at its full value
or that it has not been listed in the location
where it properly belongs, or in cases where
no return has been made to the county au
ditor, he is hereby required to proceed Il
have the same valued and assessed in the
same manner as is prescribed in the severa
sections of this act regulating the duties
county auditors: provided, that nothing II
this section shall be so construed as t.


tox any stock or interest in any joint slocI
company held by the state Of Ohio pro
vided, that every agency OF an insur
ance company incorporated by the au
II thority of any other state or government
shall return to the auditor Of the county il


which the Office or agency of such comPan.
may be kept, in the month OF May annually
the amount of the gross receipts OF suc


agency, which shall be entered upon the Ia:
list of the proper cocnty, and subject to tn
same rate Of taxation for all purposes tina


other personal property is subject to at tn
place where located.


Sec. II. The assessment OF all persona
property, /, moneys and credits, investment
in bonds, stock, Joint stock companies
, otherwise, and the valuation Of oil lands an
lots, and new structures which have not pre-
viously been valued and placed on the dupl
cate, shall be made between the secon
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