The Perrysburg journal. [volume] (Perrysburg, Ohio) 1853-1861, 1858-05-06
speaker of the HouSe of Representatives.
MARTIN WELKEH.
President Of che SeHats.
April 10, 1883.
AN ACT

April 10, 1883.
No GAL AN ACT
To provice for the Semi-annual Collection OF Taxes
SEC. l. BE IL enacted by the General Assembly Of the
Stale of Ohio, That eaoh person charged with any
tax on any duplicate in the hands OF any county
treasurer may, at his option nseado paying the whole
amount of the taxes with which he stands charged,
by the twentieth day OF December m heretofore re-
uuired pay said treasurer, ON or before the said
twentieth of eoember half of the tax for the thou
current year with which he stands charged aud the
remaining hall thereof, ON or before The twentieth day
OF June next ens ing.
Src 2 In every case when the amount Of taxes
charged tho duplicate in the hands OF any coun.
~ treasurer against the property OF any person sha
be paid in inStaments as authorized 10y the preceding
section each ofsuch payments shall be deemed to have
been made the several taxes for the different pur-
poses charged such duplicate aud an equal pro
rata portion of the whole amount OF each OF tine toNes
90 charged shall be carried Co tho credit of tho same
$50, D. 1t shall be the duty Of the county auditurtn
set down the amount OF taxes charged against each
entIy, in two separate columns, Ono half thereof In
each column with sufficient blank space at thc right
of each column 20 write the word paid aud whom pay
OF either half Of such taXos shall be made. the
treasurer shall write in the blank space opposite the
same, the word paid,
SEC. I, II any person charged with any tax on the
tax duplicate In the hands OF any county treasurer tor
collection shall pay oue.haf thereof on or before
tho twentieth day OF December next, after the same
ahal have been charged on such duplicate or shall not
pay the remainder OF such tax on or before sue TWEEN
teth day OF June thereafter the county treasurer
may charge suCh delinquent win five per oentum on
tho payable on or before each OF said days as
penalty Tor the nonpayment thereof, and may col
lec said penalty for the OF the treasurer as pom
atty for such collection together with the tax charged
TO such delinquent and which he shall have failed 10
pay MS aforesaid by distress or otherwise IN the man
nsr prescribed by tho nineteenth section OF the act
prescribing the duties OF county trcasures, In All
saes where the half Of any tax other than taxes upon
real estate, shall not be paid on before tho twsn'th
day of December the whole OF the taxes for the cur
rent year charged shall be due and collected as in
case of delinquent taxes.
SEc. 5 Each county treasurer shall, on or before
the frat Monday of February in every year. settle with
the auditor of his county for all taxes collected on or
before tho twentieth day of December next preceding
sush setAement and he shall also on or before the
first Monday Of August next succeeding such Februa
ry settlement settle with the auditor OF his county To-
tho taxes charged on his duplicate not collected ON OF
before the twentieth day OF December provioas and
settled for as hereinbefore provided.
SIC. .. In making every such settlement the coun'
" auditor shall carefully examine the tax duplicate
and ascertain from the entries thereon OF taxes pen
allies aud interest paid in whole or in part and fro
such other sources of information Hs may be IN his
reach the true amount collected by the county treas
prer account OF each OF the several taxes charged
Ih such duplicate, aud the amount remaining III th.
hands OF Such treasurer belonging to each, aud shN
give such treasurer separate certificates OF tho seN
Sral sums 80 due.
SRc. I. Each county treasurer shall, within ten dAyi
next after he shall have made the settlement with th'
county auditor required by the fourth section OF th
act present TO the comptroller OF the treasury th'
certificates of the county auditor setting forth ht
sums or amounts which such county treasurer Is, b,
law required to pay into tue State treasury and ais,
ths certificate of the county auditor specifying th'
amount charged on the tax duplicate ot the cOun',
for each OF the several purposes for which taNS
shall have been levied and TO the Auditor or Stlty
a list of all taxes charged on such duplicate which
shall have become due and payable, bat which re
main unpaid, which shall be dsnominatsd the dslin
qusnt list.
SIC. 8. The comptroller ofths treasury shall on th'
recent Of the certidcAtes aud other documents re
quirsd by the preceding section, TO be delivered
exhibited 20 him, proceed 20 settle with the count
treasurer for the moneys in bis hands that may be due
the state and to ascertain the exact sums pay
able by him into the state treasury, and shall give htu
aeertihcats certificates, specifying the sum or SUM
to be paid into the state treasury and on what Geeoan
the same is or payable and the county treasure
shall forthwith make full payment into the stat,
treasury OF e moneys SO csrtihed 20 be dns, ant
take receipts therefor in the manner prescribed by
law. for the settlement OF the accounts OF cVunt,
auditors aud Feasurers with the Auditor aud Treas
ursr Of State.
sEo. 0. Each county treasurer shall Immediately
after his seni-annual settlement with the auditor o
his county the demand of the treasurer. or othe
proper officer OF each tnwushp. city or incorporated
Village in cOunty and on he presentation the war
rant OF tne eouny auditor therefor pay over 20 sneh
treasurer or other proper officer al moneys due &c
tuoh township, es! ~ Incorporates village states
10 said SETTLE lI,Gl