Western Reserve chronicle. [volume] (Warren, Ohio) 1855-1921, 1857-06-24
Columbus. April I6, 1857.
AN ACT
mo. 179 ]

| NO. 10 AN AO1
Prescribing the rates Of taxation for State County
Township, City and other purposes
SECTION !. Be it enacted By the General Assembly
Of the state Of Ohio That hereafter there shall be lev
led annually each dollar Of taxable property in this
State, (Other than such by law is otherwise taxed
as valued and entered the grand list Of taxable prop
erty for the several purposes in this act enumerated
taxes at the rates hereinafter ssche namely FOR the
ordinary expenses Of the State government including
the expenses of the Puc Benevolent Institutions, the
prosecution Of the work the State buildings. and
other charges tine general tenths Of
mill; For the sinking fuud applicable to the pay
ment OF the interest and the gradual reduction Of the
principal Of the State dehts nine tenths Of mill
For all county expenses of each Of the several counties,
other than roads and bridgS and the payment Of
the interest and principal Of the debts Of the county,
such rates the commissioners Of such county shalt
determine TO be necessary. not exceeding the follow
ing rates namely On amount Of such taxable prop
erty in such county not more than two millions OF dot
lars Of eng ,hree mills the dollar:
On any amount OF such taxable property between two
and four millions Of dollars not exceeding two mills on
the dollar: On any amount between four AMI six mill
lions OF dollars not exceeding one and half mills
the dollar: On any amount between SIX millions and
forty millions OF dollars not exceeding mill the
dollar GA any amount over forty millions one and one
fourth mills the dollar: Provided, that in any
important bridge or bridges built and maintained BY
any county shall he destroyed by any casualty, the
restoration Of which may he necessary for public
commOdation, the commissioners OF such county nav
levy special tax not exceeding in any year one mil
on dollar of the taxable property OF the county, the
proceeds OF which tax shall he applied solely 10 the
toratiOn such bridge bridges: Provid d, That tie
County commissioners OF county II which the total
valuation OF taxable property does no exceed three
millions Of dollars may Increase the rate OF tax levied
the first two millions or any lesser Of such tax
able property TO any rate not exceeding 1--WE mills
the dollar. and may set apart any portion Of the pro-
cesds OF such tex not necessary in their opinion to
deay other county expenses for the current for
the erection OF county buildings, AMI the amount set
apart shall lie denOminated the public building fund
and shall be paid out the order Of the commission
There shall be levied for township purposes other
than for road bridge for the sIpF6r Of the p:6r AM
mOn school purposes. and FOR the purpose Of pay
ing the Interest or principal OF any deit debts
Ing such rate Of tax any anouC OF tAa taxable prop
eSy in the township entered and walked the grand
list the trustees Of the township shall certify the
county Auditor to be necessary not exceeding half
Of one mill each dollar Of such valuation not
than tO hundred thousand dollars, and one fourth OF
one mill on each dollar OF such valuation hun
dred thousand dollars. But the total amount OF taxes
hereafter levied in any one year by the constituted au
thOrites Of any eity Incorporated visge- except
the city of Cincinnati for all purposes other than for
the payIneLt Of Interest the debts OF such city
incorporated village and for the payment OF the prin
cipal OF such debts, parts thereof may fail due
within the then current next succeeding year, shall
not xcsed five mills and in the city OF Cincinnati six
and half mills each dollar Of the assessed value OF
the taxable property In such city Incorporated vii
lage: Provided the aforesaid limitation shall not be con
Srued prohibiting assessments property diacent
to local Improvements made in any city or incorporated
village Tor the purpose OF paying the cost tnrOf and
the damages Occasoned thereby and provided further
that nothing in this section shall he construed to pre-
vent the county issiOners, township trusteess
corporate authorities of any city village from levy
Ing any tax which BY any special law they shall be au
thorized to levy
city. or township tht shall have subscribed to the cap
aI stock jf any railroad company, and shall have is
sued IT'S bonds or other securities for the payment Of
such subscTi tiOn may at any time within Eve years
next before the principal of such bons- or other
rites shall be payable if the market price Of the stock
Of such railroad company be less IN seventy five per
cent on its par value levy or cause levied an
nuay the taxable property Of such county, city,
townsbp, such tax not exceeding one mil on the dol
au~sN Haafaaw fuf~H
the GaTOad stock held by such county, city, town
ship by the such bonds may become due; an the
proceeds Of all such taxes SHAH FORM with such stock
sinking fund.- and shall be invested IN the purchase
Of the boAds issued by such county. city township,
or in other safe and productive seeur shall
applied % the payment Of the bonds so issued and
no other use or purpose whatever
SCI J. The operation Ofthe fy-eight and h'ty-nnh
sections OF the act entitled TO provided for the
organization, supervision and maintenance OF
mon schools, passed March u, lej3 are hereby
pended for year
SEC. l. The several county au itors shall not be re-
lu red tu assess on the tNle property Of their eoun
hes or Of any township, city, Incorporated y1ge,
school district therein for any irpse for all pur-
added together any rt= Of tlSltOn Continuing
resulting in auy fraction oh-- than deeima! frse
ion. in any decimal fraction less than tventi
,th Of mill; but II the required to be raised for
foTtisth # mill, such fct on shall be drOppei,
mi 4 uOfe than :Uiticth % mill the @idcreHce
such fraction and twentieth Vf mill shall
e added 20 Sirh resulting fraction
j. 10 II 81 he unlawful Tor the corporate author
it's Of any county. t0Ensr. city gr yiilsgc. unless
pec;y aud rx,r-s.ly alihprIz III " bv act q.
ue general y, % cant-se any debt, incur
ny pecuniars Hah hty far the r. m-nJ Of either the
Tinc1al interest OF which during the then
ear or any 81 'sr year SilI he necessary levy
n the .ixsii pro, 0f such ccultv. township ety.
village, III her Of tax than the maximum
resGrined ty ti,is at.
SEC. 8. Evrry contrast made in cOntraventOn Of the
rOvisunS Of the foregoing sections shall be utterly
ull and viil In regard Obligation thereby i'm
osed the corporation uehtf Of which such con-
-act purpOrts 70 have been made but every cOmmis-
oner, officer agent, member o. any munich
al corporation that shall have mIde, participated
D maki-g, or authorized the making OF any such
act shall be held be individually liable for its per.
,rm4nee and every issioner trustee, director,
eucber Of any city village council other officer
r agent Of any such municipal corporation who shall
ave been present when any such unlawful contract
as made, or authorized to be made, shall be deemed
have maize to have partie pated in making. to
ave authorized the making the same as the case may
E, unless he shall, il present, have dssented there
ON, aud shall have entered eause to he entered.
lch dissent the records Of such municipal eorpO-
,tion Of its eJuneiis, trustees other officers
gents.
SAC The ''act prescribing and limiting the rates
taxitiOn," passed April n, I-d hereby repealed
as act shall eject Immediately after its passage
N. IL. VAN y0RHEs.
Speaker Of the House OF Re presrntatIvgS.
THOMAS H. FORD.
President Of the Senate.
Columbus. April l7th 1857.