The Cadiz Democratic sentinel. [volume] (Cadiz, Ohio) 1854-1864, 1854-06-07

ROBERT LEE,
President Of the Senate pro TEN.
Nay lst. 1854. ..,,... ..' ... .r.
mo. .97l .n. ... ,s.
AN ACT s. ..a.t
Further prescribing the duties of County
| Treasurers, and to provide for the collec-
ton delinquent Taxes. r7. a.E.-I .sa
Section |. Be it enacted by the Gener-
al Assembly Of the State of Ohio, That here
after it shall be the duty of the several coun-
ty treasurers ofthis State, in making return
of their delinquent list of personal 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
taxpayer may have removed to, or reside
in with the date of his removal, if no shall
be able to ascertain such fact.
Sec. 2. 1t shall be the duty of the sew
eral county treasurers in this State, imme-
diately after their settlement with their coun-
ty auditor, TO make out and forward 10 the
county treasurer of the county to which any
such delinquent tax payer may have reno
we'd to or reside in, a statement 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 taxpayer shall
have left the county in whcn said taxes
were levied after the tine required by law
for the county auditors to deliver the tax
duplicate to the county treasurer; but if he
shall have left the county preious to the time
required by law for the delivery Of said tax
duplicate to the county treasurer. then the
said county treasurer shall not and the twen-
ty FIVE per crntum. ,- ....,.....
Sec. 8. 1t Is hereby made the duty of
tine several connty 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 with said
taxes and percentum, for which services he
shall be allowed the same fees that county
treasurers are now allowed for collecting
delinquent taxes, by process to be collected
of the person against whom said taxes are
charged.
Sec. q 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 provisions
of this act, by any county treasurer of this
State, shall be by him remitted, in the safest
and most convenient way, to the treasurer
OF the coudty to which said taxes belong;
and at the same time he shall forward a
statement to the county audito: Of said
county, stating the amount so 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 original statement or account, to the
county auditor Of the county from which it
was sent, together with the cause or couses
why said taxes could not be collected, j,
certifying in his official capacity to the
same.
Sec. 6. 1t shall be the duty Of the sew.
eral county commissioners in this State, an.
nually at their March session, to cause the
delinquent list Of personal property to be
publicly Iead on the second day of said ses-
sion; and said commissioners may at any
time, directtheir county treasurer to pro-
coed TO collect, in the manner prescribed in
this act, any delinquent taxes due their
County; it is fnrther made. the duty of the
county treasurers, ,county auditors, and coun-
ty commissioners, to examine the delinquent
lists of the four years preceding the one fol
the year 1858, and if there shall be found
charged thereon, any delinquent taxes not
paid, and which they believe can be collect,
led, they ahall proceed in the same manner
to collect the same, as is provided for the
collection Of other delinquent taxes, in this
act, except there shall be added to said tax
es no per centum, but an amount equal Ia
the interest on said taxes, from the tiuie said
taxes were due. aso.
Sec. 6. If such delinquent tax payer
shall have removed out OF Inc State, or have
property, moneys or credits due, or to be.
come due in this State, it shall be the duty
of the treasurer of the county where such
property may be, or in which such tax
was assessed, to proceed to collect the same
by distress, attachment or other process Of
/ L. 4 -. 4