Fremont journal. [volume] (Fremont, Sandusky County [Ohio]) 1853-1866, 1858-05-14

lands OF any county treasurer, against the
property of any porson, shall be paid in in
itallments as authorized by tho preceding
section, each of such payment, shall be
1eomed to have been made on tho several
iaxcs for tho different purposes so charged
IN such duplicate, and an equal pro rata por-
ion of the whole amount Of each of tho
Laxcs so charged shall be carried to the credit |
of tho same.
Sec. 3. 1t shall be the duty of the county
auditor to set down tho amount of taxes
charged against each entry, in two separate
columns, one-half thereof in each column
with sufficient blank space at the right Of
each column to write the word paid; aud
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 with any
tax on the tax duplicate in the hands of any
county treasurer for collection, shall not pay
one half thereof on or before tho twentieth
day of December ncxt, 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 next
thereafter, the county treasurer may charge
such delinquent with five per centum on the
sum so payable on or before each Of said
days, as apenalty for the non-payment there
Of and may collect said penalty for tho use
Of tho treasurer as penalty for such collec-
ton, together with the tax charged to such
delinquent and which he shall have failed
to pay as aforesaid, by distress or otherwise,
in the manner prescribed by the nineteenth
section Of the act prescribing the duties Of
county treasurors; in all cases whore the
half of any tax other than taxes upon real
estate, shall not be paid on or before the
twentieth day of December, tho whole of
the taxes for the current year so CHARGED
shall be due and collected as in case of de-
linquont taxos.
Sec. 5. Each county treasurer shall on or
before tho first Monday Of February in every
year settle with the auditor of his county.
for all taxes collected on or before the twen-
tieth day of December next preceding such
settlement; and he shall also, on or before
tho first Monday Of August next succeeding
such February settlement, settle with tho
auditor of his county for the taxes charged
on his duplicate not collected on or before
tho twentieth day of December previous
and settled for as heroinbefore provided.
Sec. G. In making such settlement, the
county auditor shall carefully examine tho
tax duplicate, and ascertain from the entries
thereon of taxes, penalties aud interest paid
in whole or in part and from such othor
sources Of information as may be in his
reach, the true amount collected by the
county treasurer on account Of each Of the
several taxes charged on such duplicate
and the amount remaining in the hands O
such treasurer belonging to each, and shal
give to such treasurer separate certificates O
the several sums SO due.
Sec. 7. Each county treasurer shall, with
in ten days next after he shall have made
the settlement with the county auditor, re
quired by the fourth section Of this act, pre-
sent to tho comptroller Of the treasury tn
certificates of the county auditor settin,
forth the sums or amounts which such treas
urer is, by law, required to pay into tn
state treasury, and also the certificate Of th
county auditor specifying the amount charp
ed on tho tax duplicate of the county 70
each of the several purposes for which take
shall have been levied and to the audito
of state list of all taxes charged on sue
duplicate, which shall have become due an
2 payable, but which romain unpaid whic
shall be denominated the delinquent list.
Sec. s. Tho comptroller of the treasur
/ shall on tho receipt of the certificates an
other documents required by the precedin
r section, to be delivered or exhibited to hin
, proceed to settle with the county treasure
for the moneys in his hands that may
due to the state, and to ascertain the exaC
sum or sums payable by him into the stat
treasury, and shall give him certificate G
certificates, specifying the sum or sums t
be paid into tho state treasury and on wha
account the same is or are payable; and th
county treasurer shall forthwith make fu
payment into the state treasury of the mon
eys so certified to be due, and take receipt
therefor in the manner prescribed by law 70
the settlement Of the accounts of county au
ditors and treasurers with the auditor an
treasurer of state.
r Sec. 8. Each county treasurer shall i'm
mediatcly after his sem-annual settlemel
with tho auditor of his county, on the d.
r mand of the treasurer, or other proper off
!: Ger, of each township, city, or incorporate
e village in his county, and on the present
!, n tion of the warrant of tho county audit
therefor, pay over to such treasurer, or 9th
proper officer, all moneys due to such tow
ship city or Incorporated village, as STATE
in said settlement.
Sec. 10. If at any time when the sem
annual interest on the foreign debt of IL
b state is about to fall due, it shall be asce
tanned by the commissioners of the sinkin
. fund, that the money under their contro
|, applicable to the payment of such interes
b will be insufficient for that purpose, the
e shall give written notice to tho comptroll,
n n of the treasury of such deficiency and ii
amount thereof; and the comptroller of th
treasury, on the requistion of the auditor
state, shall draw on the several county trea
urers within the state, or on such Of theI
making the largest collections, as he ma
deem necessary and most convenient, in f
vor of the treasurer of state, for such sun
! on each, not exceeding for any half yel
one half the amount chargable on their r
spective duplicates for the use of the sin
! ing fund, and such drafts if paid, shall
: evidence of payment Of so much money i
to the state treasury, aud shall, on the deli
, cry thereof to the comptroller Of the trea