Plymouth advertiser. [volume] (Plymouth, Ohio) 1853-1988, 1854-08-05
AN ACT
May is,, lSl.

Further prescribing the duties OF County Irea-
surers AMI 10 provide for the collection Of de-
linquent taxes.
SEr. |. Bel enscted by The General lssemIty
Of the State Of Ohm,
& That hereafter it shall be the duty of the sew
eral county treasurers of this State, i'll making
return of their delinquent list Of personal pro-
perty, to the auditor of their county, to note on
the marginal list of said return, the county and
State to which any delinquent tax payer may
have removed To-. or reside in, with the date of
his removal, if he shall be able to ascertain such
fact
SEC. ,. 1t shall be the duty Of the several
county treaSurerS in this State, Immediately af-
ter their settlement with their county auditor,
tn make out and forward to the county trcasuer
Of the county to which any such delinquent tax
payer may have removed to- or reside in, n state
lncnt or account shall specify the value of pro-
perity on which said taxes were levied, and the
amount of taxes levied thereon, to which he
shall add an amount equal to the sum oftwcnty
five per ccntum on the tax So levied, If said de-
linqucnt tax payer shall have left the county in
which said taxes were levied after the time re-
quired by law for county auditors to deliver the
tax duplicate to the county treasurer; but II he
shall have left the county previous to the time
required by law for the delivery Of said tax du-
plicate to the county treasurer, then the said
county treasurer shall not add the twenty five
per centum.
SEC. 5. 1t is hereby made the duty Of the
several county trcasurcrs Of this State, lmmcdi-
ately on the receipt of any such statement or
account to proceed and collect the same Of the
person so charged with said taxes and per cent
um for which services he shall be allowed the
same fees that county trcasurcrs are now al
lowed for collecting delinquent taxes, by pro-
cess to be collected of the person against whom
said taxes are charged.
See. 4. For the collection of all taxes. inter-
eats, penalty aud costs mentioned i'll this act,
the several county treasurcrs of this State shall
have the same powers that are now or may
hereafter be given by any law of this State for
the collection of taxes; and all taxes collected
pursuant to the provisions OF this act, by any
county treasurer of this State, shall be by him
romitted, in the safest and most convenient
way. to the treasurer of the county to which
said taxes belong andat the same time he shall
forward q statement to the county auditor OF
said county, stating the amount 50 collected
and of whom; and in case he shall be unable,
from any cause whatever, to collect the same,
then and in that case. he shall return the ori-
ginal statement or account to the county audi
tor of the county from which it was sent, to-
could not be collected, certifying his official ca
pacity to the same.
SEC. 5. 1t shall be the duty of the severa
county commissioners III this State, annually a
their March session, to cause the delinqucn
list Of personal property, to be publicly read OIL
the second day of said session, and said com
missioners may, at any time, direct their coun
ty treasurer to proceed and collect i'll the man
ner prescribed in this act any delinquent take
due their county; it is further made the duty 0
county trcasurers, county auditors, and count
commissioners, to examine the delinquent list
of the four years preceding the one for tn
year 1858, and if there shall be found chargc'
thereon, any delinquent taxes not paid, an
whichssthey believe cun be collected, they shal
proceed in the same manner to collect the same
as is provided for the collection of other dclin
quent taxes, in this act, except there shall b
added to said taxes no per centum, but al
amount equal to the interest on said taxes, iron
the time said taxes were due.
SEC. 6. If such delinquent taxpayer sha
remove out of the State, or have property, mon
eys or credits, due, or to become due in thi
State, it shall be the duty Of the treasurer {
the county where such property may be, or i
which such was assessed, to proceed to collet
the same by distress attachment or other prt
cess of law; and when so collected said trea
urer shall be entitled to retain, in addition
tire fees allowed him, as specified in sectic
three of this act further sum sufficient to pa
reasonable fee for such legal advice and Sc
vices as he may require
SEC. 8. All taxes collected under the pr
visions of this act, shall be distributed by Il
county auditors IN the same nIanucr that 9th.
delinquent taxes ore now required to be by la
This act to take effect and be in force from al
after its passage.
+. c. LEBLOND,
Speaker of the House of Representative
ROBT, LEE;
President of the Senate, pro tel
May lst 1854.