Delaware gazette. [volume] (Delaware, Ohio) 1855-1886, 1858-05-14
Laws Of Ohio.
lpusLisHED BY AvrHoRrrY,l

No. 0S. AN AL
To Provide for the Semi-annnal Collsc-
tion of Taxes.
Section /. be IL enacted by tie Gen.
erai -4ssena6ly Of the State Of Ohio,
That each person charged with any tax
on any tax duplicate in the hands of
any county treasurer, may, at his op-
ton. 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 the
said twentieth of December, one half
Of the tax for the then current year with
which he so stands charged, and the
remaining half thereof, on or before the
twentieth day of June next ensuing.
Sec. 2. In every case when the a
mount of taxes charged On the tax du
piicate in the hands of any county
treasurer, against the property of any
person, shall be paid in installments as
authorized by the preceding section.
each of such payments shall be deem
ed to have been made ON the sew
eral taxes for the different purposes so
charged on such duplicate, and an equal
prorata portion of the whole amount of
each of the taxes SO charged, shall be
carried TO the credit of the same.
Sec. s. 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 wi Ia a sufficient blank
spaee at the right of each column to
write tho word paid; and when payment
of either half of such taxes shall be
made, the trea ;urer shall write in the
blank space opposite the same the word
paid.
Sec. 4. If any person charged with
any tax on the tax duplicate in the
hands of any county treasurer for col
lection. shall not pay one half thereof
on or before the twentieth day of De-
cember aext, after the same shall have
besn charged on suchtiuplieate, or shall
not pay 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 ccntum on the sum so payable on
or before each of said days, as PEN
atty for the non payment thereof. and
may collect. t.said penalty for the use of
the treasurer as penalty for such col
lection together with the tax charged to
such delinquent, and which he shall
have failed to pay as aforesaid by dis
tress or otherwise, in the manner pre-
scribed by the nineteenth section of
the act prescribing the Duties of county
treasurers, in all cases where the half of
any tax other than taxes upon real es-
tate. shall not be paid on or before the
twentieth day OF December. the whole
Of the taxes for the current year SO
in case of delinquent taxes.
Sec. 5. Each county treasurer, shall,
on or before the first Mondy in Febru-
AIRY in every year settle with the audi
tor of his county. for all taxes collected
ON or before the twentieth day of De-
cenfber next preceding such settlement;
and be shall also, on or before the frst
Monday of August next succeeding such
February settlement, settle with the au-
ditof of his county for The taxes char
ged on his duplicate not collected on or
before the twentieth day of December
previous and settled for as herein before
provided.
Sec. 6. In making every such settle
ment, the county auditor shall careful
ly examine the tax duplicate. and as
certain from the entries thereon of tax
es. penalties and interest paid III whole
or in part, and from such other sources
of information as may be in reach. the
true amount collected by the county
treasurer on account Of each of the
several taxes charged on such duplicate,
and the amount remains in the hands of
such treasurer belonging to each, and
shall give TO such treasurer separate
certifcates.o of the several sums SO due.
Sec. Z. Each county treasurer shall,
within ten days next afterhe shall have
made the settlement with the county
auditor, required by the fourth sectiohf
of this act, present to the comptroller
Of the treasury the certificates of the
county auditor, setting forth the SUMS
or amounts which such county. trensn-
rer 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 to the auditor of state a list of all
taxes charged on such duplicate, which
shall have become due and payable
but which remain unpaid, which
shall be denoninated the delinquent
list.
Sec. 8. The comptroller of the treas
ury shall on the receipt of the certi6-
Gates and other documents required by
the preceding section, to be delivered
or exhibited to him, proceed to settle
with the county treasurer for fhe moneys
in his hands that may be due the state,
and to ascertain the enact sum or sums
payable by him into the state treasury.
and shall give him certificate or cer-
tificates. specifying the sum or sums
to be paid into the state treasury, and
on what account the same is or are pay
able; and the treasurer shall forthwith
make full payment into the state treas
nry Of the moneys so certified TO be due,