The weekly Portage sentinel. [volume] (Ravenna, Ohio) 1854-1861, 1858-05-13
LAWS OF OHIO.
PUBLISHED BY AUrHoRIrY
tNo. g. AN ACT
To provide for the Semi.annuaI Collection
e OF Taxes.

S OF Taxes.
Section /. Be il enacted 6y tie General
ASsembly of the State of Ohio, That each
person charged with anv tax, on any tax
\ duplicate in the hands of any county treas.
urer, may, at his option, instead of paying
the whole amount Of the taxes with which
he stands charged, by the twentieth day of
December, as heretofore required, pay to
said treasurer, on or before tho said TWEEN
tieth of December, ohe half.of. the tax for
the then current year with which he 90
stands charged, and The remaining half
thereof, on or before the twentieth day of
June next ensuing. .-
SEcTror g., In every case when the
ublobnt of ta4es charged on the tax dHFli.
cate in the hands Of any county treasurer,
against the property of any person, shall be
paid in installments as auth 'rized by the
preceding section, each of such payments
shall be deemed to have been made on the
several taxes for the different purposes so
charged on such duplicate, and an equal pro
rata portion of the whole amount Of each
Of the taxes SO charged, shall be carried to
the credit of the same.
SECTION 3. 1t shall be the duty Of the
county auditor to set down the amount of
taxes charged against each entry in two
separate columns, one half thereof in each
column, with sufficient blank space at the
right of each column to write the word paid; !;
and when payment Of either half of such
tax shalt be made, the treasurer shall write
! id the Blank space, opposite the same, the
word paid. 3 g., ~
SEcrtoN 4. If any person charged with
&Lo IL; in he kan Ja 80
any county treasurer for collection shall not
pay ohe,half thereof on or before the twen-
tieth day of December next, after the same
shall have been charged on such duplicate,
or shall not ply the remainder of such tax,
on or before the twentieth day Of June next
thereafter, the county treasurer may charge
such delinquent with five per centum on the
sum so payable on or before each of said
days, as penalty for the non-payment
thereof, and may collect said penalty for the
use of the treasurer us penalty for such
collection, together with the tax charged to
such delinquent, and which he shall have
failed to pay as aforesaid, by distrest or
! otherwise, in the manner prescribed by the
nineteenth section of the act prescribing
the duties df county treasurers, in all cases
where the half Of any ta3 other than taxes
upon real estate, shall not be paid on or be.
fore Che twentieth day of December, the
whole of the taxes for the current year so
charged shall be due and collected as in
case of delinquent taxes. -...
SECTION 5. Each county treasurer shall,
on or before the first Monday of February
! in everv year, settle with the auditor OF his
county, for all taxes collected Oh or before
the twentieth day of December next preced
ing such settlement, and he shall also, on
or before the first Monday of August next
succeeding such February settlement, settle
with the auditor of his county for the taxes
charged on his duplieate not collected on
or before the twentieth day OF December,
previous and settled for as hereinbefore pro-
vided. ....... .....-
SECTION s. In making every such set.
tlement. the county auditor shall carefully
examine the tax duplicate, and ascertain
from the entries thereon of taxes, penalties,
and interest paid in whole or in part, and from
such other sources of information as may
be In his reach, the true amount collected
by the county treasurer on account OF each
of the several taxes charged on. such dupli.
cate, and the amount remaining in the hands
of such treasurer belonging tj each. and
shall rive to such treasurer separate certifi.
Gates of the several sums so due.
| SECTION 7. Each county treasurer shall,
within ten days next after he shall have
made the settlement with the county audi.
| tor, required by the fourth section Of this
act, present to the comptroller Of the treas.
ury the certificates of the county auditor,
! setting forth the sums or amounts which
such county treasurer is, by law, required to
pay into the State treasury, and also the
certificate Of the county auditor specifying
the amount charged on the tax duplicate Of
the county for each Of the several purposes
for which taxes shall have been levied; and
10 the auditor of State list Of all taxes
charged on such duplicate. which shall have
become due and payable but which remain
unpaid, which shall be denominated' the de-
linquent list.
SECTION 8. The comptroller of the
treasury shall, on the receipt of the certi6-
Gates and other documents required by the
preceding section, to be delivered or exhibit
ed To Him, proceed to settle with the coun.
ty treasurer for the. moneys In his hands
that MAY be due the State, and to ascertain
the exact sum or sums payable by him into
the State treasury, and shall give him Ger.
tiAcate or certificates, specifying the sum or
sumo to be paid into the State treasury, and
on what account the same is or are payable;
and the county treasurer shall forthwith
make full payment into the State treasury
OF the moneys SO certified to be due, aud
take receipts therefor in the manner pre-.
scribed by law, for the settlement of the ac-
counts of county auditors and treasurer with
the auditor and treasurer of State.
SECTION 9. Each county treasurer shall
immediately after his semi annual settle
ment with the auditor of his county, on the
demand Of the treasurer, or other proper of.
icer, Of each township, city or incorporated
village in his county, and on the presenta.
ton Of the warrant OF the county auditor
therefor, pay over to such treasurer or other
propev officer, all moneys due to such town.
ship, city or Incorporated village, as stated
| in said settlement.
SEcTroN 10. If at any time when the
semi.annual interest on the foreign debt Of
the State ia about to fall due, it shall be as-
certaihed BY the commissioners 0f the sink.
ing fund, that the money under their con.
| troll, applicable to the payment OF such in
terest: will be insufficient for that purpose,
they shall give written notice to the comp-
troilsr Of the treasury Of such deficiency
and the amount thereof and the comptroller
Of the treasury, on the tequisition Of the
audtor Of State, shall draw on the several
county treasurers within the State, or on
such OF them msking the largest coiiec-
ltiens, as he msy deem necessary and most
convenient, in favor OF the itreasuFef. OF
State. for such sDms on each not exceeding
for any half year onelnslf shss sIoogHs ~