Holmes County Republican. [volume] (Millersburg, Holmes County, Ohio) 1856-1865, 1858-05-27

1NOs fVs
ary settlement settle with the auditor of his
county for the taxes charged on his duplicate
not collected on or before the twentieth day of
December previous and settled for as herein be-.
fore provided.
Sec 3. In making every such settlement.
the county auditor shall carefully examine tba
tax duplicate, and ascertain from the entrie.
thereon of taxes, penalties, and interest paid in
whole or In part, and from such other 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 of such treasurer belonging to each,
and shall give to such treasurer seperate eertif-
Gates of the several sums SO due.
Sec. 7. Each county treasurer shall, within
ten days next after he shall have made the set
ilement with the county auditor. required by
the fourth section of this act, present to the
comptroller of the treasury the certificate of the
county auditor, setting forth the sums or a.
mounts which such county treasurer is, by law
required to pay into the state treasury, and al
SO the certificate of the county auditor specify.
ing the amount charged on the tax duplicate Of
the county for each of the several purposes for
which taxes shall have been levied; and to the
auditor of state list of all taxes charged on
such duplicate, which shall have become due
and payable but which remain unpaid, which
shall be deaominated the delinquent list.
Sec. 8. The comptroller of the treasury shall
on the receipt of the certificates and other doc.
uments required by the preceding section, to
be delivered or exhibited to him, proceed to
settle with the county treasurer for the moneys
In his hands that may be due the state. and to
ascertain the exact sum or sums payably by him
lnto the state treasury, and shall give him cer-
thcate or certificates, specifying the sum or
sums to be paid into the state treasury. and on
what account the same is or are payable; and the
county treasurer shall forthwith make full pay
ment into the state treasury of the moneys 30
certified to be due, and take receipts therefor in
the manner prescribed by law or the settlement
of the accounts of county auditors and treas
urers with the auditors and treasures of state.
Sec. 3. Each county treasurer shall imme-
diately after his semi-annual settlement With
the auditor of his county, on The demand of the
treasurer, or other proper officers of each town-
ship, city or incorporated village in his county,
and on the presentation of the warrant of the
county auditor therefor, pay over TO such treas
urer or other proper officer, all moneys due to
such township, city, or Incorporated village, a.
stated in said settlement.
Sec. 10. If at any time when the semi-an-
nual interest on the foreign debt of the state il
about to fall due, it shall be ascertained by the
commissioners of the sinking fund, that the
money under their control, applicable to the
payment ofsuch interest, will be insufficient for
that purpose, they shall give written notice to
the comptroller of the treasury ofsuch defeien-
cy and the amount thereof; and the comptroller
of the treasury, on the requisiiion ofthe auditor
of state. shall draw on the several county treas
urers within the state or on such of them max
ing the largest collections, as he may deem nec-
essary and most convenient, in favor of the
treasurer of state, for such sums on each not ex-
ceeding for any half year one-half the amount
chargeable on their respective duplicates for the
use of the sinking fund. and such drafts, if paid
shall be evidence of the payment of so much
money into the state treasury, and shall, on the
delivery thereof to the comptroller Of the treas
ury, be credited TO the county treasurer in his
settlement with said comptroller, and charged
by the comptroller to the treasurer of state on
account of moneys belonging to the sinking
fund.
Sec. IL. The treasurer's office shall be kept
open for the receipt of taxes from the time Of
the delivery of the duplicate to the treasurer
until the final delinquent hist is made up in Au-
gust.
Sec. II. County treasurers hereafter elected
shall take possession Of their offices on the first
Monday of September next after their election,
and shall hold the same for two years from and
after said first Monday of September, and until
their successors are elected and qualified; and If
any person elected to said office shall fail to give
bond and take an oath of office, as prescribed
by law. on or before the first Monday of Sep
tember next after his election his office shall Be
held to be vacant.
Sec. 13. If one-half of any tax charged
against any lands or town lots, shall not be paid
on or before the twentieth day of December in
each year, or collected by distress or otherwise
as herein before specified; the same shall be
changed on the duplicate with thirty per cent
penalty, and interest, and with said penaly and
interest, shall be payable on or before the twen-
tieth day of June next succeeding and if not
then paid, together with the one-half of said or
igina1 tax due on or before said twentieth day Of
June the same penalty and interest shall be
charged on said last half of such tax, and the
whole together shall constitute the delinquent
tax on such lands or town lots, to be dealt with
and collected in the manner prescribed by law.
And if such delinquent taxes and penalty, to-
gether with the one-half of the taxes charged
on such real estate for the current year, shall not
be paid on or before the twentieth day of De-
eember in each year the said delinquent taxes .
and the whole of the taxes for the current wear
shall be due and shall be collected by the sale
Of such real estate in the manner prescribed by
law. and in case the first half of any such tax
shall be paid on or before the twentieth day of
December as herein provided, but the last half
thereof falling due on or before the twentieth
day of June in any year shall not be paid on or
before said last named day, then and in that
case the same penalty shall attach to said unpaid
half of such tax, and the same shall be treated
rs delinquent tax as herein provided.
Sec. IA. The auditor shall annually, during
The month of August, make out and record in
book to be provided for that purpose. list ofall
ands and town lots returned delinquent by the
treasurer at the preceding settlements, describ-
ng said lands and town lots in said list, as the
;ame are described on the tax duplicate and
.hargins thereon the taxes delinquent for the
rear next preceding, with the interest and pen-
Ilty as provided in the preceding sections of
his act, also the taxes of the current year, and
hall certify the correctness thereof. the date at
which the same was recorded, and sign the same
fficially.
See. Is. The county auditor shall, annually
n or before the first day of October, deliver to
he county treasurer the duplicate of taxes now
equired by law to be made out.
Sec. 10. Nothing in this act contained shall
revent the sale of land for taxes heretofore de-
Inquent, on the second Monday of January.
$50. agreeably 10 the laws now in force de-
cribing the duties of county auditors.
Sec. IL. Section twenty -nine of the act pre-
cribing the duties Of county auditor; sections
hree and twenty-three of the act prescribing
ie duties Of county treasurers, passed March
2, 1881; sections two, three and five, of the act
, amend the aforesaid act, passed January 3.
BAG; and section one Of the act relating to the
uties of county treasurers, passed March 2.
BIG. are thereby repealed.
Sec. lS This act shall take effect and be in
rec from and after the first day of September
sxt.
WILLIAM B. WOODS.
Speaker Of the House Of representatives.