The Perrysburg journal. [volume] (Perrysburg, Ohio) 1853-1861, 1858-12-30

29- The Teachers Association, held in this place
last Friday aud Saturday, was a most pleasant
aud profitable meeting Of teachers aud friends
OF Education We regret that the state Of the
roads was such as to prevent more general at
tendance from our county Quite nunber
however, were in attendance, anil tbs adjoining
counties were well represented Lucas, in par
ucular sent number Of deegates-Messrs.
Eaton, Converse, and West, of Toledo Bradley,
'of Maumee; henderson, Of WatervilIc and
several others, were present aud contributed
much to the interest and usefulness Of the Asso-
citation.
The Secretary has given very full AMI correct
account Of the proceedings of the Association;
and we fully endorse his comment" on the sd-
dresses aud lecture, with the additional remtrk
that none contributed more 10 the interest Of the
occasion than our friend L. w. henderson, who
is always ready with SONS interesting remarks
or useful suggestions
Our citizens, By their hospitality anl attend
ance upon tho meetings OF the Association, did
themselves much credit
ss~our Treasurer has received the following
hupOItull ituIl bllG ONNNS AhNN'
tor, Particular attention is Invited to the re-
marks upon personal property tax as Immediate
measures will be taken for its collection. We
learn that such unpaid taxes will BE- placed in the
hands of collectors next Monday.
/" III consequence Of the numerous inquiries ad
dressed to this office in regard to the effect OF the
law for the scni-annual collection of taxes, as TO
the duty of the County Treasurer in the collection
of delinqucn taxes, nnd what taxes become due
after the 20th of December deemed it adylsa
BILE to reply by general circular
I" Tho law referred to provides, in effect, that
| the half only of any tax levied becomes due on
| the Goth Of December; but the failure of any per-
son charged with PERSONAL or chdtls tax, to pay
the half of said tax on or before that day subjects
their property to destraiut for the whole amount
of such TAX AS regards the tax on realty, the
! irhole does not become due after the 2)h OF De-
ccmber, by reason OF failure to pay the half tax
at that time! but the Treasurer is rs equally bound
to distran and sell property for any such half tGr
on realty, as he is to dstrain and sell for the
tutolc of any personal tax. In fact, no credit
can b, allowed the Treasurer for any tax on
per, ona property or realty, unless he is able to
return under oath that he could not find personal
property whereon to levy, or that the person is
% non resident" removed" &c, as provided
for by the law of 1852. In any such collections
the Treasurer may add 5 per cent. for his own
use, in addition TO the regular fee allowed by
Statute to abes for collection on execu-
ton.
All real property, the taxes on which are du,
on the 20th December, and which are not pait
or collected as aforesaid, because liable to, and
must becharged with 80 per cent, penulty after
the first Monday of February. Real property
delinquent for the non-paymeut OF the tax o
1857 which might have baen discharged by lh
payment Of the delinquency and tho half Of tn
tax for the current year on or before the 20tl
December,i is now subject to sale for the dein
quency and the lphole tax of 1855 and if no
. sold. becomes forfeited TO ~the State, but may b
dScha\ged without additional costs by paymen
Of the Nhoie tax before the first Monday of Feb
ruary, after which it becomes jet TO the al
dtional penalty of 80 per Cent.
Respectfully yours,
L. NJ. WRIGHT,
AUDITOR OF STATE