Carroll free press. [volume] (Carrollton [Ohio]) 1834-1861, 1854-06-08
LAWS OF OHIO.
AN ACT


Further prescribing the duties ofCounty Treas.
urers, and TO provide for the collection ofde.
linquent taxes.
SIC. l. Be It enacted bJ the General A..
sembly Of the State Of Ohio, That hereafter
Il shall be the duty OF lbe several COUNTY treas.
arers OF this State, in making return other de-
Hnquent list OF personal prOpery,tO the an !itor
oithelr county to note on the mar Snal list OF said
return the county and State. to which any such
delinquent tax payer may have removed TO. or
reside in, with the date of his removal, if he
shall De able to ascertain such faci
SEC. 2. 1t shall pe the duty Of the several
county treasurers in this State, Immediately
after their settlement with their county auditor
10 make out and forward to the county treas
urer OF the county TO which any such delin.
queut tax payer may have remoVd to or reside
in, a statement or account OF taxes so assessed
and rot paid. which statement or account shall
specify the value Ofproperty on which said tax.
es were levied. and the amount Of taxes levi
ed thereon, to which be shall add an amount
equal to the sum of twenty FIVE per centum on
the tax so levied # said delinquent tax payer,
shall have left the county in which said taxes
were levied after the the time required by Law
for the county auditors to deliver the tax dupli>
cate to the coInty treasurer; but if he shall
Lave left the county previous to the time requi.
red by law for the delivery of said tax dupi.
cate TO the county treasurer, then the said
county treasurer shall not add the twenty five
per centum. ..- ...
SEC 3. It's hereby made the duty of the
several county treasurers of this s ate, imme.
diately 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 treasurers are now al.
lowed for collecting delinquent taxes. BY pro.
cess to be collected of the person against whom
said taxes are charged.
SEc 4. For the collection of all taxes, in
terests, penalty and costs mentioned in this act
the several county treasurers of this State
shall have the same powers that are now OF
may hereafter be given by any law of this
State for the collection of taxes aud all taxes
collected pursuant to The provisions of this act
by any county treasurer of this State, shall be
by him remitted, in the safest and most conve
nient way TO the treasurer of the county to
which said taxes belong: and at tn same time
ne shall forward statement to the corntv au-
ditor OF said county, stating the amounts so
collected and of whom; and in case he shall
be unable, from anv cause whatever, to collect
the same, then, and in that case he shall re-
turn, the original statement or account, to the
county auditor of the county from which it was
sent, together with the cause or causes why
said taxes could not be collected, certifying in
his official capacity to the same. IN.
SEC. 8. 1t shall be the duty of the several
county commissioners in this State, annually,
at their March session, to cause the delinquent
list OF personal property to be publicly read on
the second day of said sesspR; and said com
missioners may, at any tiniev direct their coun.
y treasurer to proceed to collect,in the manner
prescribed In this act, any delinquent taxes
due their county; it is further made the duty of
county treasurers, county acditors, and county
commissioners, to examine the delinquent list
of the foui years preceding the one for the
year 1858, and if there shall be found chan ged
thereon, any delinquent taxes not paid, and
which thEy believe can be collected, they shall
proceed in the same manner to collect the same
40 10 pioNlucu ioT tue COlIeCtlOn OF OJner uelln-
quent taxes, in this act, except there shall be
added to said taxes no per centum, but an
amount equal to tae interest on said taxes from
the the time said taxes were due.
SEC. 6. If such delinquent tax payer shall
have re rtmoved ovt of the State, or have prop.
erty, moneys or credits due, or to become due
in this State, it shal! be the duty of the treas
urer Of the county where such property may
be, or in which such tax was assessed, to pro-
ceed to collect the same by distress, attachment
or other process of law; and when so collected
suid treasurer shall be entitled to retain, in ad
diton to the fees allowed him, as specified in
section three of this act further sum suffi-
cient to pay a reasonable fee for such legal ad.
vice and services as he may require,
SEC. z. All taxes collected under the pro-
visions of this act, shall be distributed by the
county auditors in the same manner that other
delinquent taxes are now required to be by
law. This act to take effect and be in force
from and afer its passage.
F, @. LEBL0ND,
Speaker of the House of Representatives.
ROBERT LEE,
President Of the Senate, pro tenn.