True American. [volume] (Steubenville [Ohio]) 1855-1861, 1858-05-12
LaWS OF OHIO.
PUBLlsHED BY AUTHORITY.
mo. 6s.l AN ACT

mo. 6s. AN ACT isgsm
TO provide for the semi-annual collection
Of Taxes. gra br
SECTION l. Be it enacted By the Gene
raj assembly ofths 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 stands charged, by
the twentieth day Of December as here
tofore required, pay to said Treasurer,
on or before the said twentieth of Decem-
Der, one half Of the tax for the then cur
rent year with which he so stands charged
and the remaining half thereof, on or
before the the twentieth day Of June next
ensuing. Ht'
Sec. Q. In every case when the amount
of taxes charged on the tax duplicate in
the hands Of any county treasurer, against
the property of any person, shall be paid
in instalments as authorized by the pre-.
ceding section, each of such payments
shall be deemed to have been made on
the several taxes for the different purpo-
ses 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.
Sec. 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 thereofin each
column with a sufficient blank space al
the right of each column to write the
word paid; and when payment of either
half of such taxes shall be made, the
treasurer shall write in the blank space
opposite the same, the word paid. %
Sec. 4. If any person charged will
any tax on tho FAX applicate in the hands
of any county treasurer for collection
shall not pay one half thereofon or before
the twentieth day Of December next, after
the 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 mex. thereafter, the county
treasurer may charge such delinquent
with five per centum on the sum so pay
able on or before each Of said days. as a
penalty for the non payment thereof and
may collect said penalty for the use of the
treasurer as a penalty for such collection
together with the tax charged to such
delinquent, and which he shall have failed
to pay as aforesaid by distress or other
wise, in the manner prescribed by the
nineteenth section Of the act prescribing
the duties of county treasurers, in all
cases where tie half of any tax other than
taxes upon real estate, shall no. be paid
on or before the twentieth day of De-
cember, the whole Of the taxes for the
current year so charged shall be due and
collected as in case Of delinquent taxes.
Sec. s. Each county treasurer shall
on or before the first Monday Of February
in every year settle with the auditor o
his county, for all taxes collected on o
before the twentieth day Of Decembe
next preceding such settlement, and h
shall also, on or before the first Monda.
of August next succeeding such Februar.
settlement settle with the auditor Of hi
county for the taxes charged on his du
plicate not collected on or before II
twentieth day Of December previous an
: settled for as hereinbelore provided.
Sec. 6. In making every such settle
|, ment, the county auditor shall CAREFUL
!, examine the tax duplicate. and ascertai
: from the entries thereon of taxes, ,penal,ie
and interest paid in whole or in part. an
from such other sources Of Information a
/ may be in his reach, the true amour
! collected by the county treasurer on az
|, count ofeach Of the severaltaxes charge
! on such duplicate, and the amountremaiI
!, ing in the hands, Of such treasurer belong
: ing to each, and shall give TO such treasl
. rer separate certificates of the sever
4 sums so due. qhd 81 4f8 hh a.
Sec.7.I Each county treasurer shal
{ within ten days next after he shall ha'
!. made the settlement with the county a,
ditor, required by the fourth section
this act. present 10 the comptroller Of Il
n treasury the certificates of the coun
auditor, setting forth the sums or amour
% which such county treasurer is, by la'
d required TO pay into the state Teasur
and also .tbe certificate Of the county a
Ie ditor specifying the amount charged I
the tax duplicate Of the county for ca,
I" Of the several purposes for which tax
ID shall have been levied; and TO the audit
Of state list Of all taxes charged on SUI
,e duplicate. which shall have become d
and payable. but which remain unpai
ia and which shall be denominated the d
linquentlist. is.ao III g r4, Y
he Sec. S. The comptroller Of the treas
ry shall, on the receipt Of The cerli6cal
We and other documents required by I
preceding section, TO be delivered or exl
r. biied 10 him, proceed to settle with
county treasurer for the moneys in
no hands that may be due the state, and
ascertain the exact sums payable BY b
into the state treasury, and shall give b
et. a certificate or certificates, specifying
sum or sums TO- be paid into the. ST