The Tiffin tribune. [volume] (Tiffin, Ohio) 1848-1859, 1858-05-14
Iums of D bin.
PUBLISHED BY AUTHORITY.
No. 6s.l AN ACT
10 provide for the semi.anuual collectio
Of taxes.

cecllon I. ne " eN0ctfQ oy tdc Uener0t
assembly Of Me State Of OHIO, That
each person charged with any tax, on
any tax duplicate in the hands of any
county treasurer, may, at his option, in
stead Of paying the whole amount Of the
taxes with which he staDds charged, by
the twentieth day Of December, rs here.
lofore required, pay TO said treasurer, on
or before the said twentieth.o December,
one half Of the tax for the current year
vi y hi5h he stands charged. aud the
remaining half thereof on or before the
twentieth day Of June next ensuing.
Sec. 2. In every case when the amount
.of taxes charged on the tax duplicate in
the hands Of any county treasurer. sgainsl
the property Of any person, shall be paid
.in installments as authorized by The pre-
cediug section, each OF such paymen
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 car.
ri=d to The credit Of the same,
Sec 8 1t shaE oe the duty Of the coun-
ty auditor TO set down tho amount Of
taxes charged against each entry in two
separate columns. ne.half thereof in
each column with sufficient blank space
at the riglrl Of each column 10 write the
word paid; and when payment Of either
halt OF such taxes shall be made, the
treasurer shall write in the blank space,
opposite the same, the word paid.
Sec. 4. II any person charged with any
tax on the tax duplicate 10 The hands Of
any county treasurer for collection, shall
not pay half thereof on or before the
twentieth day of December nexi, after
tie same shall have been charged on such
duplicate, or shall not pay the remainder
of such tax, on or before the twentieth
day Of June hext thereafter, the county
treasurer may charge such delinquent
with i've per cenlum on the sum so paya-
BILE on or before each Of said days. as a
penal y for the non payment thereof. and
may collect said penalty for the use Of
the treasurer as penalty for such collec-
| lion, together with tax charged TO such
delinquent, and which he shall have fail
ed to pay as aforesaid by distress or 9th.
erwise, in the manner prescribed by the
nineteenth section of the act prescribing
the duties Of county treasurers, in all ca.
ses whore the half Of any tax other thai
taxes upon real estate. shall not be paid
on or before the twentieth day OF Decem'
Der, the whole Of the taxes for the cur.
rent year so charged shall 10 due and col
lected As in case of delinquent taxes
Sec. 8. Each county treasurer shall,
on or before the fist Monday Of Februa.
Try in every year settle with the auditor OF
his county, for all taxes collected on or
befjre the twentieth day Of December
next preceding such settlement; and he
shall also, On or before the first Of August
lnext succeeding such February settle
ment, settlo with the auditor Of his ooun-
ty for the taxes charged on his duplicate
not COLLECTED ON or before the twentieth
day Of December previous and settled FOR
as herein before provided
Sec g. In making every such settle-
ment, the county auditor shall carefully
examine the tax duplicate and ascertain
from the entries thereon Of bxes, penal
ties, and interest paid in whole or ia
part, and from such other sources of in
formation as may be in his reach, thS
true amount collected by the county
treasurer on account OF each OF the sever
al taxes charged on such duplicate, and
the amount remaining in the hands o.
Isuch treasurer belonging to each, and
shall give to such treasurer separate Ger
riiicates Of the several sums so due.
Sec, z. Each county treasurer shall
within ten days next after no shall have
made the settlement with the county au
ditor, required by the fourth section o
this act. present to the comptroller Of tn,
treasury the certificates Of the county
auditor, setting forth the sums or amount
which such county treasurer is. by law
required TO pay into the state treasury
ard also the Certificate of the county au
ditor specifying the amount charged ol
the tax duplicate Of the county for Gael
Of the several pu poses for which take
shall have been levied; and TO the audit
= or Of state list Of all taxes charged o.
, such duplicate, which shall have becom
due and payable, but which remain un
paid, which shall be deRominated the de
, linquent list.
J Sec Q. The comptroller Of the treasu
/ ry SHALL on tie receipt Of the certificate
t and other documents required by the pre-
eeding section, to be delivered or exhib
tied 10 him, proceed to settle with III
r. county treasurer for the moneys in hi
9 hands that may be due the state, and I
e ascertain the exact sum or sums payabl
!, by him into the state treasury. and sha
j give him a certificate or certificates spec
Z flying the sum or sums TO be paid int
1 the state treasury, and on what aecour
s the same is or are payable; and the cour
ty treasurer shall forthwith make fu
payments into the state treasury Of th
y moneys so certified to be due, and TAX
receipts therefor ia the manner prescril
:, ed by law Of the settlement Of the ~
/" counts Of county auditors and treasures
with the auditor and treasurer Of state.
r Sec. 0. Each county treasurer sha
aas Immediately after his semi-annual settl
10 ment with the auditor Of his county, {
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