Page:Federal Reporter, 1st Series, Volume 6.djvu/752

 740 fedebaIj befobteb. �A preliminary injunction was granted. Defendants no'W appear and demur, and move to dissolve the injunction. �The auditor was, as M'e understand the case stated by the complainant, proceeding under and in exact accordance with sections 2782 and 2783 of the Eevised Statutes of Ohio. These sections charge him with the duty of making correct tax duplicatas of personal property taxable under the lawa of the state ; and, to enable him to discharge the responsible and delicate trust thus imposed on him, he is authorized and commanded, in case he has reason to believe, or shall be informed, that any person liable to such tax has made a false return to the assessor, to proceed to correct such retum and charge the delinquent on the duplicate with the true amount for which he is liable ; and to this end he is authorized to issue compulsory process,require the attendance of witnesses, and examine them on oath. But if any person so sum- moned shall neglect or refuse to attend, or, appearing, refuse to answer any lawful question propounded to him, the auditor is commanded to apply to the probate judge of the eounty to issue a subpœna for such contumacious witness to appear and give evidence before said probate judge; and in the event any person or persons so summoned by the probate judge shall fail to appear, or, appearing, shall refuse to give testimony.he shall be subjectto like proceedings for contempt as defaulting witnesses duly summoned in actions pending in said probate court. �The complainant insista — First, that it is protected from the proposed investigation by section 5241 of the United States Eevised Statutes. This section provides that no asso- ciation (meaning national banking associations) shall be sub- ject to any visitorial powers other than such as are authorized by this title (63) or are vested in the courts of the country. �But do the defendants, or either of them, propose the exercise of visitorial authority ? We think not. Visitation, in law, is the act of a superior or superintending officer, who visits a corporation to examine into its manner of conduct- ing business, and enforce an observance of its laws and reg- ulations. Burrill defines the word to mean "inspection ; ��� �