Cleveland morning leader. [volume] (Cleveland [Ohio]) 1854-1865, 1858-11-13
Imnorrant to Tax.Payers.


The penalty for the non-payment OF the semi
annual tax is matter which should be under
stood by persons whose names are on the du-
plicate. The tax law passed at the last ses-
sion of the Legislature providing for the pay
ment of one half of assessed taxes upon the 10th
of December is now in force, and the Cincin-
natl Gazette says the supposition is very gener-
al that the penalty is but FIVE per cent. upon the
amount due upon that day, and consequently
that there will be no additional penalty if the
taxes are not paid before the Goth of June OF
next year, and that the penalty, therefore, is but
about equal to the ordinary rates OF interest
charged by Banke1s-say, about ten per cent.
per anrum.
A communication signed by taxpayers was
sent to Dr. Fries, the County Treasurer, a day
or two ago, propOunding certain questions,
which he was requested to answer for the bene-
fit Of the taxpayers generally, who may be ig-
norant of the provisions of the new law The
Treasurer yesterday, after an examination of the
law, replied to these questions, and as they are
of interest to every person in the city whose
name may be upon the tax duplicate, we pub
lish the interrogatories and the replies:
Ist. If the half yearly tax on personal prop
erty is not paid on the Goth OF December, does
not the whole tax for the year mature on that
day, and is not the penalty of 5 per cent. fol-
non-payment to be estimated on the lrhOle tax
for the yearl
To this question the Treasurer replies in the
at;rmatire; that is, that the penalty of five pei
cent is added to the lrkole tar which appears
upon the duplicate.
ID. Is there any additional penalty for the
non-payment of t1xes on personal property, II
not paid at any subsequent period, to the goth
of December
The reply is ID the negative; but parties may
be proceeded against Immediately after the 2Oth
of December, for the 1chOle gears tar.
3D. At what period may executions be is
sued against delinquent personal taxpayers,
and will not such delinquents have to pay the
expenses of such executions in addition 10 the
penalty!
The Treasurer answers that the executions
may issue immediately after the Goth Of De
cember. for principal, penalty and cost.
4th If the half yearly tax on real estate is
not paid by Goth December, is there any addl-
tional penalty above five per cent, if not paid,
at any subsequent period
To this last query, which is a very important
one to large holders of city property, the Treas
urer replies that thirty per cent. is the penalty
after the first Monday in February.
The Gazette states that the total amount to
be collected upon the duplicate of Hamilton
county is 81, ,s37, All 76, and that Of this sum
s55,Osl SO has been paid into the Treasury
since the 18th of October But few persons
pay their entire tax, and these few are general
ly from the country, and have but small amounts
to pay. Nearly every taxpayer avails himself
of the provisions of the late law in regard to
the payment of one-half the tax by the goth of
December, and the balance by the Goth ofJune.
This will be the case with almost every large
taxpayer, who thus secures the use of his
money for six months longer, instead Of having
it locked up in the strong box Of the County
Treasurer, without being of use to any one,
while it would take just SO much more money
out of circulation.