Fremont journal. [volume] (Fremont, Sandusky County [Ohio]) 1853-1866, 1854-08-04

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union county, June 10th ;in Logan county,
June 23d; in Shelby couty, JULY 5th.
: +. @ LIE BLOND,
Speaker Of the House Of Rep's
JAMES MYERS,
President Of the Senate,
ff AN ACT
Further prescribing the duties Of Countv
Tfeasurefs, and to provide for the col.
lection OF delinquent Taxes. u
: Sec. 1 Be il enacted by the General
Assembly OF the State OF Ohio, That here.
alter II shall be the duty Of the several coun-
Il " treasurers Of this State in making re-
turn OF their delinquent list Of Personal
r property, to the auditor OF their county. to
note on the marginal list Of said return. the
county and State TO which any such delin4
quent taxpayer may have removed 10. or
reside in, with the date Of his renewal. If ha
shall be able 10 ascertain such fact.
Sec 2. Ii shall be the duty Of The sew
eral county treasurers in this State, imme-
diatly after their settlement with their coun.
ty auditor. to make out and forward to tho
county treasurer of the county 10 which
any such delinquent taxpayer may have
removed TO or reside in, statement or ac.
count OIL taxes SO assessed, not paid which
statement or account shall specify the val.
ue OF property on which said taxes we're
leVled, and the amount OF taxes levied
thereon, 10 which he shall add an amount
equal 10 the sum of twenty-five per cep;um
on the tax so levied, if said delinquent tax
payer shall have left the county in which
SAID taxes were levied after the time reouir-
ed by law for county auditors 10 deliver tba
.ax dup phcate to the county treasurer; but
Il he shall have left the county previous to
the time required by law for the delivery
oil SAID tax-duplcate to the county treasur-
er, then the said county treasurer shall not
add The twenty-five per centum.
Sec. 8. II is hereby made the duty of
the several county treasurers of this State
Immediately on the receipt of anv such
statement or account. 10 proceed and collect
the same oil The person so charged with
said taxes and per centum, for which seryi-
ces he shall be allowed the same fees that
county treasurers are now allowed for col.
lectpg delinquent taxes, by process 10 be
coliected OF the person against whom said
taxes are charged.
Sec 4. For the collection Of all taxes.
interests, penalty and costs mentioned IN
TINS act, the several county treasurers of
TINS 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 pro.
visions OF this act. by any county treasurer
oi this state, shall be By him remitted. in
the safest and most convenient way, to the
treasurer OF the county to which said taxes
belong; and at the same time be shall for
ward statement to the county auditor of
said county, stating the amount so collected
and of whom; and in case be shall be una
ole, 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 il
was sent, together with the cause or caus-
es why said taxes could not be collected.
certifying in his official capacity to the
same.
Sec. 5. 1t shall be the duty Of the sey-
eral county commissioners in this state an
nually, at their March session, to cause the
delinquent list OF personal property 10 be
publicly read on the second day of said ses-
SION; and said commissioners may, al apy
lime, direct their county treasurer TO pro-
ceed to collect, in the manner prescribed in
this act, any delinquent taxes due their
county; 1t Is further made the duty of coun-
~ treasurers, county auditors and county
commissioners, to examine the delnqent lists
II the four years proceeding the one for the
rear 1853. and If there shall be found
'harged thereon, any delinquent taxes not
'aid' and which they believe can bo collec-
ed, they shall proceed in the same manner.
o collect the same. as provided for the COL
ectlon OF other delinquent taxes, in this act.
Except there shall be added TO said taxes
10 per cetum, but on amount equal 10 the
interest on said taxes, from the time said
axes were due.
Sec. O.. II such delinquent tax.usver
'ha,l remove out of the State. or have
property, moneys or credits, due, or to be-
'ome due In this State. il shall be the duty
u the treasurer Of the county where such
property may be, or in which such tax was
lssessed.i o proceed to collect the same by
distress attachment or other process of law.
md when collected. said treasurer shall be
TO remain. in addition to the fees al,
owed him, as specified in section three of
bis act, further sum sufficient to pav
reasonable fee for such legal advice aud
eryices as he may require.
sec. Z. All taxes collected under the
rovlsions OF this act shall be distributed
y the county auditors in the same man
er that other delinquent taxes are nov
equlred to be by law. This act to take
tiect and be in force from and after it's
Assage.
F. G. LIE BLOND,
Speaker of the House of Reps
ROBERT LEE,
President Of the Senate. nro. tenn