The Wyandot pioneer. (Upper Sandusky, Ohio) 1853-1868, 1858-05-28
OF OHIO,
PUBLISHED BY AUTHORITY.

SECTION |. BE Il enacted by tie Gene
raj Assen,6iy of tile State Of Ohio, That
each person charged with any tax, on a.
ny tax duplicate in the hands ofany coun
ty treasurer, may at his option, instead ol
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 be-
fore 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.t 2. In every case when the a.
mount Of taxes charged on the tax du-
plicate in the hands Of any county treas.
urer, against the property Of any person,
shall be paid in installments as authoriz.
ed in the preceding section, each of such
payments shall be deemed to have heen
made on the several taxes for the differ.
ent purposes SO charged on such dupli-
cate and an equal prorata portion of the
whole amount Of each Of the taxes so
charged, shall be carried 10 the credit Of
the same. pE ~t
Sec. 3. 1t shall be the duty Of the
auditor to set down the amount Of taxes
charged against each entry in two separ-
ate colums, one half thereof in each col
umn with sufficient blank space at 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: II any person charged with
any tax on the TAX duplicate, in the hands
OF any county treasurer for collection
shall not pay one half thereof on or be-
fore the twentieth day Of December next,
after the same shall have been charged
on such duplicate, or shall not pay the re-
mainder Of such'tax on or before the TWEEN.
tieth day OF June next thgeafter, the
county treasurer may charge such deIin.
quent with five per centum on the sum 50
payable on or before each Of said days,
as a penalty for the non payment there.
Of. and may collect said penalty for the
use ofthe treasurer as penalty for such
collection, 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 treas
urers, in all cases where The half of any
tax other than taxes Of real estate, shall
not be paid on or before the twentieth
day of December, the whole Of the taxes
for the current year so charged shall be
due and collected as in case Of delin
quent taxes.
Sec. s. Each county treasurer shall,
on or before the first Monday Of February
in every year settle with the auditor, for
all taxes collected on or before the TWEEN
tieth day Of December next preceding
such settlement, and he shall also, on or
before the 6rst Monday Of August next
succeeding such February settlement
settle with the auditor Of his county for
the tax charged on his duplicate, not
collected ON or before the twentieth day
Of December previous and settled for
as herein before provided.
SEQ. 6. In making every such settle.
ment, the county auditor shall carefully
examine the tax duplicate, and ascertain
from the entries thereon Of taxes, penal
ties, and interest paid m whole or part,
and from such other sources Of informa.
ton as may be in his reach, the true
account Of each Of the several taxes
charged on such duplicate, and the
amount remaining in the hands of such
treasurer belonging to each, and shall
give to such treasurer separate certifi
Gates Of the several sums SO due.
Sec. I. Each county treasurer shall,
within ten days next after he shall have
made the settlement with the county at
ditor, required by the fourth section of
this act, present to the comptroller Of
the treasury. the certificates Of the county
auditor, setting forth the sums or a
mounts which the county treasurer
is, by law. required to pay into the
state treasury and also the certificate of
the county auditor specifying the a.
mount charged on the tax duplicate of
the county for each Of the several pur-
poses 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 pay
able. but which remain unpaid, which
shall be denominated the delinquent list.
Sec. 8. The comptroller Of the treas
ury shall. on the receipt Of the certificates
and other documents required by the pre-
ceding section to be delivered or exhibit
ed to him. proceed to settle with the coun-
ty treasurer for the monies in his hands
that may be due the state, and to ascer.
tain the exact sum or sums payable by
him into the state treasury, and shall give
him certificate or certificates, specifying
the sum or sums to be paid into the state