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AN ACT to tax Bank, Insurance and Bridge Companies

Sec. 1. Be it enacted by the General Assembly of the State of Directors of Ohio, That the board of directors, (by whatever denomination, bank, insurance

ve come style or name they may be known or distinguished) of every panies to furnish bank, insurance or bridge company, incorporated by law of this

State, shall, by the first day of October next, cause to be transstatement of all mitted to the auditor of State, a correct statement of all divi

ndo dends, made by such bank, insurance or bridge company, at any for five per cent, time aster the first day of April next; which statement shall be

signed by the presiding officer of such corporation, and countersigned by the cashier, secretary, chief clerk, or other officer, who shall be the principal accounting officer of such corpora. tion, who shall also attest under oath to the correctness of such statement: and a statement of each and every subsequent dividend made or declared by such corporation, made out, signed and attested in the same manner, shall be forwarded to the auditor of State, within ten days after such dividend sb ll have been made: and the auditor of State, on receiving such statement, shall, in each case, immediately draw on such corporation in favor of the treasurer of State, for the amount of five per cent. computed on the dividend so certified; and the treasurer shall receive the same, and account therefor, as for other moneys received into the treasury.

Sec. 2. That if any bank, insurance or bridge company,

incorporated in this State, shall refuse or neglect to make out Penalty for neg lecting to furnish and forward to the auditor of State, the statement required by statement or pay this act, in the manner and within the time herein specified, or

shall neglect to pay any draft drawn by the auditor of State, for the amount of tax due to the State; such bank, insurance or bridge company, shall forfeit and pay any sum not exceeding one thousand dollars, to be recovered by action of debt in the name of the State of Ohio, with costs of suit, before any court having cognizance thereof; which amount shall be paid over to the treasurer of State, and be by him accounted for, as are other moneys received into the treasury: and it is hereby made the duty of the prosecuting attorney, in each and every county in this State, where any incorporated bank, insurance or bridge company may be located, upon being botified by the auditor of State, of the neglect or refusal of any such company, to make out and forward the statement required by this act, immediately, to institute suit against such company, for the penalty aforesaid. .

Sec. 3. That no policy of insurance of any description or

for for any purpose, shall be signed, issued or delivered in this State, eign insurance. nor on any property of any kind situated in this State, by any sampames, to obe association, company or corporation, not chartered by law of this

Staté, except by an agent of such company, who shall first have obtained license therefor from the county treasurer, as hereinafter provided: and every policy, covenant or agreement of insurance, issued or delivered, or effected, contrary to the provis

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ions of this section, shall be, to all intents and purposes, mull and
void; and the person who shall sign, issue or deliver the same,
in behalf of any such company, corporation or association, shall
forfeit and pay, for every such offence, the sum of one hundred
dollars, to be recovered by action of debt, at the suit of the trea-
surer, and to be accounted for by him as for moneys received
for taxes levied on such company, by the provisions of the suc-
ceeding section.
Sec. 4. That before the county treasurer shall grant a li-

In Agent to give
cense to the agent of any insurance company, as contemplated bond beforo ob.
by the preceding section, such agent shall execute and deliver taining license
to said treasurer, a bond, with good and sufficient sureties, to
the acceptance of the treasurer, in the peval sum of two thou-
sand dollars, payable to the State of Ohio, conditioned that such
agent shall, within the first ten days of October, annually, make
out, attest under oath, and deliver to the county auditor, a true
and complete account or statement of all the profits derived from
premiums, received on all policies by him issued or delivered,
and which have expired during the year next preceding the time
such amount or statement is made out; and shall pay to said
county treasurer, on the order of the county auditor, the full
amount of tax which may be levied thereon, to be drawn for as
hereinafter provided.

Sec. 5. That it shall be the duty of the county auditor, within ten days after receiving the statement of the profits derived County auditor from premiums, as prescribed in the preceding section, to make for six per cent out and deliver to the county treasurer an order on every such on profits agent, for a sum which shall be equal to six per centum, on the amount of the profit on premiums, stated to have been received by such agent; which sum said treasurer shall receive, account for, and pay over as other moneys collected for State taxes. Sec. 6. That if any agent of any insurance company shall a

Agent failing to fail, in any respect, to comply with the condition of his bond, comply, trensu: given as hereinbefore prescribed, it shall be the duty of the rer to sue on its

bond county treasurer forthwith, after such breach, to sue for, and collect the same, before any court of competent jurisdiction, and to account for and pay over the money so collected, in the same manner as he is required to account for and pay moneys collected for State taxes.

Sec. 7. That so much of the act, entitled “An act to amend Assere the act, entitled "An act to incorporate certain banks therein named, and to extend the charters of existing incorporated banks,” passed 5th day of February, 1825, as imposes a tax of four per cent. on the dividends of banks; and, “An act to tas insurance companies," passed February 22d, 1830; be, and the same are hereby repealed: Provided, That all bank and insu: rance companies, from wbich there may be due any taxes, or any per centum, on undeclared dividends, on the first day of April next, shall be chargeable for the same, and account therefor, in the statements which they are required to make to the auditor of State, by the provisions of this act.

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This act shall take effect and be in force from and after the first day of April next.

Speaker of the House of Representatives.

March 12, 1831.

Speaker of the Senate.

AN ACT to levy a tas on the income of practicing Lawyers and Physicians..

sor's duties

Sec. 1. Be it enacted by the General Assembly of the State of County asses. Ohio, That it shali be the duty of the assessors of the several

counties in this State, annually, at the time they shall take lists of the taxable property of their respective counties, to make out a separate list of all the practicing lawyers and physicians, resident in the county; which list they shall return with the list of taxable property, to the auditor of the proper county.

Sec. 2. That it shall be the duty of the auditor and comCounty anditor missioners of the several counties, at their meeting in June, anand commissioner's duty

nually, to examine, and if necessary, add to or correct said list, and estimate the annual income of each of the said practicing lawyers and physicians, and charge a tax upon cach, according to the amount of bis income, not exceeding the sum of five dollars; which tax shall be put upon the duplicate of the current year, and collected as other taxes, and paid by the collector to the treasurer of State, for State purposes.

Sec. 3. That the act, entitled “An act supplementary to the

several acts regulating the admission and practice of attorneys 3 epealing clause

and counsellors at law, and for regulating the practice of phy-
sicians and surgeons, within this State," passed 7th February,
1825, be, and the same is hereby repealed: Provided, That in
every case wherein a sum may have been affixed on the list
made out by the court of common pleas, and charged to any
practitioner as aforesaid, under the said act; which sum shall
not have been paid into the county treasury, or having been so
paid, but not paid out the State treasury; the same shall
be recovered and palj over in the same manner as if the said act
had remained in full force.

Speaker of the House of Representatives.

February 22, 1830.

Speaker of the Senate.

AN ACT regulating sales at auction.

Sec. 1. Be it enacted by the General Assembly of the State of Sales at auction Ohio, That it shall be unlawful for any person to exercise the without license, trade or occupation of auctioneer, or to sell, by way of public wohibited

auction, vendue, or out-cry, either directly or indirectly, in this

Sales under pro

to appoint and

State, any property or effects whatsoever, except' utensils of husbandry, and household furniture at the dwelling of the owners, on farms, horses, neat cattle, hogs and sheep, without license, as herein provided for; and if any person shall exer cise the trade or occupation of auctioneer, or shall sell or attempt to sell, by way of public vendue, auction or out-cry, in this State, any property or effects whatsoever, except as afore

said, without such license, every person so offending shall, for .. every such offence, forfeit and pay to the State of Ohio, a sum

not exceeding five hundred dollars, nor less than one hundred dollars.

Sec. 2. That the prohibition aforesaid shall not extend to any officer, or person executing any process or order of any cess or order of court in this State, selling any property or effects, directed by court excepted law, or by such process or order, to be sold by public vendue, auction or out-cry.

Sec. 3. That the several courts of common pleas in this State, shall, in their respective counties, have power and au- Common pleas thority to appoint and license such number of suitable persons license aneresiding in such county, as may be proper to exercise the trade tioneers or occupation of auctioneer, and make sales by auction, according to law, within such county, for the term of one year from the date of such appointment.

Sec. 4. That applications for license to make sales by pub- Applications for lic auction in this State, shall be by petition in writing, address- license to le lo ed to the court of common pleas of the proper county; and, if Hamilton county for license to make such sales in Hamilton county, shall set forth must state the the particular class or classes, and description of property or an goods, to be included in the license, and the house or store where auction is where the applicant intends holding his auctions. .

to be held Sec. 5. That every auctioneer appointed under the provisions of this act, before he shall receive license, or enter upon give bond before the duties of bis appointment, shall give bond to the State of receiving liceuse Ohio, with one or more sufficient securities, to be approved of and accepted by the court granting the license, in the sum required in the thirteenth section of this act, conditioned for the faithful discharge of his duty, and for the payment of the duties that are, or shall be, imposed by law, and that shall accrue on sales made by him, and shall file the same with the treasurer of the county, and pay to such treasurer the sum of money required in the thirteenth section of this act, for such license. and take duplicate receipts for the same; one of which receipts shall be delivered to the auditor of the county, who shall file the same in his office, and certify the payment to the clerk of the court making the appointment; and, upon such certificate, the clerk shall issue license, in proper form, under seal of such court, granting to the auctioneer so appointed, full power and authority to set up and expose to sale by auction, property and effects, according to his appointment: and, if for the county

cpetition, and in

plass of goods,
and the place

Auctioneer to



sales at auction

Auctioneer or owner being the

lo same daties as othens

of Hamilton, specifying the particular class, or classes, and
description of property or goods, to be included in the license;
for which the clerk shall be entitled to one dollar as his fee,
to be paid by the auctioneer, on the delivery of the same. vn

Sec. 6. That all property and effects, wbich shall at any
in time be exposed to sale by public auction in this State, with

the exceptions mentioned in the first and second sections of this
act, shall be subject, each and every time the same shall be
struck off, to duties at the following rates, to be calculated on
the sums for which the property or effects, so exposed to sale,
shall be struck off, namely. 1st. All houses, lots, landş, vessels
and boats, including engines, tackle, apparel and furniture be-
longing to boats and vessels, at the rate of one dollar on every
hundred dollars. 2d. All sugars, melasses, coffee, teas, spices, ...
salt, fish, oil, queens-ware, glass-ware, wines and ardent spirits,
at the rate of one dollar and fifty cents for every hundred dol-
lars. 3d. All dry goods, hardware and cutlery, household fur.
niture, and all other articles not included in the foregoing clas-
ses, at the rate of two dollars on every hundred dollars. W

Sec. 7. That all property and effects sold by auction, shall

The in all cases be sold to the bighest bidder; and where the auc.. highest bidder, tioneer or owner, or any person employed by him, or either of shall be subject them, shall be sich bidder, they shall be subject to the same

duties as if struck off to any other person: but this section sball
not be construed to render valid any sale that would otherwise
be deemed fraudulent and void.

Sec. 8. That all property and effects which shall be sold
by an auctioneer, on commission, whether by auction or at

private sale, shall be subject to the duties enumerated in the mission, subject sixth section of this act; and if any person other than å licento same duties sed auctioneer, on the day, and at the place, where any publie

auction shall be held, shall sell at private sale any property or
effects liable to auction duties, every person so oflending, shall
forfeit and pay to the State of Ohio a sum equal to the price
for, which such property or effects shall have been sold.

Sec. 9. That if any auctioneer in Hamilton county, shall, at. Auctioneer in any time, have more than one house or store, for the purpose of the county of

In holding his auctions; or shall hold sales at the house or store
ing his auctions of any other person following the business of receiving furni-
al more than one ture or goods, for the purpose of selling them at auction; or at
selling goods not any place other than his known sale room, except it be houses,
included in his lots, lands, vessels, boats and engines, or furniture belonging to
licenue.shall for
feit not exceed the same; or furniture or goods at the dwelling house or store
in: $100 for of the owner, cargoes on board of the steam boats and other

vessels, or landed on the wharves, or stored in the warehouses
of the owners of such goods; or shall sell or offer for sale, at
the house or store kept hy him for the purpose of holding his
auctions, or elsewhere, by public auction, any property or ef
fects liable to auction duties, and not included in his licenses

Sales by auc tioneer on com

Hamilton, hold

house, &c., or

every such of

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