The Jackson standard. [volume] (Jackson C.H., Ohio) 1847-1888, 1854-05-25

: 1890
repealed.
&c. LEBLOND,
Speaker OF the House of Representatives,
ROBERT LEE,
President of the Senate, pro tenn.
May lst lst, 1854.
1871 AN ACT
Further prescribing the duties of County
Tfeasurers, and to provide for the col.
lection Of delinquent Taxes.
SECTION /. Be IL enacted by the Gene
raj assembly of the State of Ohio, That
hereafter it shall be the duty of the seve-
raj county treasurers of this State, in ma.
king return OF their delinquentlist Of pre-
sonal property, to the auditor Of their
county. to note on the marginal list of said
return, the county and State TO which any
such delinquent tax payer may have re-
moved to, or reside in, with the date Of
his removal, il he shall be able 10 ascer-
tain such fact.
SEC. 9. Ii shall be the duty OF the seve.
raj county treasurers in this State, imme-
diately after their settlement with their
county auditor, to make out and forward
TO the county treasurer of the county to
which any such delinquent taxpayer
may have removed 10, or reside in, a stae-
ment or account of taxes so assessed and
not paid, which statement or account
shall specify the value Of property on
which said taxes were levied, and the
amount OF taxes levied thereon, TO
which he shall add an amount equal to
the sum of twenty five per centum on the
tax so levied, if said delinquent tax. x.payer
shall have left the county in which said
taxes were levied after the time required
by law Tor the county auditors to deliver
the tax duplicate to the county treasurer;
but if he shall have left the county preyi.
Gus to the time required by law for the
delivery of said tax duplicate to the coun.
, ty treasurer, then the said county treas.
urer shall not add the twenty-five per
centum.
Sec. 3 1t is hereby made the duty of
the several county treasurers Of this State,
Immediately on the receipt of any such
statement or account, TO proceed and
collect the same of the person so charged
5 with said taxes and per centum, for which
services he shall be allowed the same fees
that county treaSurers are now allowed
r 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.
interests penalty and costs mentioned in
, this act, the several county treasurers 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
r provisions of this act, by any county
f treasurer of this State, shall be by him
RENTED, in the safest aud most conyen.
lent way, to the treasurer OF the county
to which said taxes belong; and OF the
same time he shall forward a statement
to the county auditor of said county. sta.
ting the amount so collected and of whom;
t and in case he shall he unable, from any
cause whatever, TO collect the same, then,
and in that case, he shall return the
original statement or account, to the coun-
ty 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.
SEC. 5. 1t shall be the duty Of the seve-
raj 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 session; and said commissioners
may, at any time, direct their county
treasurer 10 proceed TO collect. in tho
manner prescribed in this act, any delin.
quent taxes due their county: il is further
made the duty of county treasurers,
county auditors. and county commission.
toner's, to examine the delinquent lists of
f the four years preceding the one for the
year 1858. and if there shall be found
charged thereon, any delinquent taxes
not paid, and which they believe can be
collected, they shall proceed in the same
manner TO collect the same, as is provi.
ded for The collection OF other delinquent
taxes, in this act, except there shall be
added 10 said taxes no per centum, but
an amount equal TO the interest on said
taxes, from the time said taxes were due.
Sec. s. If such delinquent tax payer
shall have removed out OF the State, or
have property, moneys or credits, due. or
to become due in this State, il shall be the
duty OF the treasurer of the county where
such property may be, or in which sucs1
tax was assessed, TO proceed to collect
The same by distress, attachment or other
process oil law; and when so collected,
said treasurer shall be entitled to retain.
in addition to the fees allowed him as
specified in section three of this act, a
further sum sufficient TO pay a reasonable
fee tor such legal advice and services as
no may require.
SEC. 7, All taxes collected under tho
provisions of this act, shall be distributed
by the county auditors in the same man.
ner that other delinquent taxes are now
required to be by law. This act to take
effect and be in force from and after its
passage.