Western Reserve chronicle. [volume] (Warren, Ohio) 1855-1921, 1858-05-12

his option, instead of paying the whole amounr
of the taxes with which he stands charged
l by the twentieth day of December, as hereto
e fore required to pay TO said treasurer, on o.
before The said twentieth of December, one
half of the tax for the then current year with
Y which heso stands charged, and the remaining
half thereof, on or before the twentieth day
of June next ensuing.
Sec. .. 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 in.
siallments as auihorizedb by the preceding sec.
ton. each OF such payments shall be deemed
o to have be zen made on the several taxes for the
} different purposes 50 charged on such dupli'
cate. and an equal pTorata portion of the whole
amount of each Of the taxes so charged shall
. be carried tothe credit of the same.
rec. ;. 1t shall be the duty of the county
|, auditor 20 set down the amount of lakes
charged against each entry, in two separate
, column, one-half thereof in each column with
a sufficient blank space at the right of each
column to write the word paid. and when pay
ment of either half Of such taxes shall be
made, the treasur shall write in the blank
spacs opposite the same. the word paid
Sec. 1. If any person charged with any tax
on the tax duplicate in the hands OF any cOun-
ty treasurer Tor collection, shall not pay one
half thereof on 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 next thereafter, the
county treasurer may charge such delinquent
with five Per centum on the sum so payable
on or before each ofsaid days, as a penalty for
the non payment thereof. and may collect
said penalty for the use Of the treasurer as a
penalty fer the non pa yment thereof, and NAV
collect said penalty for the use ofthe treaSur~
er as a penaity for such collection, together
with the tax charged to such delinquent, and
which he shall have failed tOpay as aforesaid,
by distress or otherwise, In the manner pre-
scribed bv the ninteenth section Of the act
prescribing the duties OF county treasurers. in
all cases where the half Of any tax other than
taxes upon real estate, stal not be paid Oh or
before the twentieth day of December, the
whole Of the taxes for the current year SO
charged shall be due and collected rs ia case
Of delinquent taxes.
Sec. 5. Each county treasurer shall, on or
before the first Monday OF February in every
year settle with the auditor OF his county. for
all taxes collected on or before the twentieth
day OF December next preceding such settle
ment, and he shall also, on or before he first
Monday Of August next succeeding such Feb
mary settlement, settle with the auditor of
his count, for the taxes charged on his dupli-
cate not collected on or before the twentieth
day Of December previous, and settled !or 9s
herein before provided.
Sec. 6. In making every such settlement,
the County auditor sahll carefully examine
the tax duplicate, and ascertain from the en-
tries thereon of taxes penalties, and interest
paid in whole or in part, and from such 9th
er sources of information a may be in his
reach, the true amount collected by the coun
ty treasurer en- account of each of The several
taxes charged on such duplicate, and the
amount remaining in the hands of such treas
urer belonging to each, and shall give TO such
treasurer separate certificates OF the several
sums so due.
SEC. I. Each county treasurer shall. within
ten days next after lac shall have made the set
Element with the county auditor, required by the
fourth section OF this act, present to the comp
t~rollerOf the treasury the certificates OF the county
au litor, setting forth the sums or amounts which
such county treasurer is, by law, required TO pay
into the state treasury, and also the certificate of
the county auditor specifying 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 Il list of ali
taxes charged on such duplicate, which shall
have become due and payable. but which remain
unpaid, which shall be denominated the lelin-
quent list.
SEC. :. The comptroller of the treasury shall,
on the receipt of TIE certificates and other doeu-
ments 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 ascer
tain the exact sum or sums payable by him into
the state treasury, and shall give him a c%ertii-
cate or certificates. specifying the sum or sums to
be paid into the state treasury, and OF what ae-
count the same is or are payable; and the county
treasurer shall forthwith make fall payment into
the stIta treasury of the moneys so certified to be
due, and take receipts therefor in the manner pre-
scribed by law for the settlement of the accounts
of county auditors and treasurers with the auii
tor and treasurer of state.
SEE. 9. Each county treasurer shall immedi-
atelv after his semi-annual settlement with the
auditor of his county, on the demand OF the
treasurer, or other proper %officero of each township,
city or Incorporated village in his county, and
oz the presentation Of the warrant of the county
therefor, pay over to such treasurer or
other proper officer, all moneys due to such town.
ship, city. or Incorporated village, as stated in
said settlement.
SEC. 10. If at any time when the semi-annual
interest on the foreign debt of the state is about
to fall due, it shall be ascertained by the COM
CT the sinking fund, that the money
under their control, applicable to the payment of
such interest, will be insufficient for that purpose,
they shall give written notice to tie comptroller
Of thetreasury of such deficiency and the amount
thereof; and the comptroller of the treasury. on
he requisition of the auditor of state, shall draw
On the several county treasurers within the state,
Dr. on such Of them making the largest collsc-
ions, as he may deem necessary and most con-
genient, in favor of the treasurer Of state, for such
sums on each, not exceeding for any half year
,ne-half the amount chargeable on their respect
i've duplicates for the use of the sinking fund,
nj crab Ira fE If t,0TA shall la a-ff.nra. &c tl..I
of SO much money into the state treas
and shall, on the delivery thereof to the
comptroller of the treasury, be credited to the
county treasurer in his settlement with said
comptroller, and charged 10y the comptroller to
he treasurer of state on account of moneys be-
to the sinking fund.
SEC. IL. The treasurer's Office shall be kept
,1en for the receipt OF taxes from the time of the :
delivery of the duplicate to the treasurer until
he final delinquent list is made up in August.
SIC. IL. County treasurers hereafter elected. F,
hall take possession of their Office on the first a
of September next after their election, {
md shall hold the same for two years from and
Ifter said first Monday of September, and until
heir successors are elected and qualified; and If
my person elected to said Office shall fail to give =
,ond and take an oath of Office, as prescribed by ;
on or before the first Monday Of September
after his election. his Office shall be held to q
re vacant.
SEC. -. If one half Of any tax charged :
9cainst any lands or town lots, shall not be paid =
N or before the twentieth day of December in !
year, or collected by distress or otherwis-,
5 hurcinbeforc specified, the SAM shall be
harged on the duplicate with thirty per cent !
eualty, and interest, aud with said penalty and d
interest. shall be payable on CT before the TWEEN $
day Of Jure next succeeding; and j! not
Ien paid, together Niih the one-half Of said
tax due on or before said twentieth day
f June, the same penalty and intcres- shall be j
harged ON said last half of such tax, and The Il
Whole together shall constitute the delinquent
on such lands or town lots, 70 be dealt with 1
collected in the manner prescribed 10y law. :
md if such delinquent taxes and penalty. TO- :
with the one-half Of the taxes charged on =
uch real estate for the current year, shall not be
on or before the twentieth day of Decent or
4 each year, the said delinquent taxes and the :
'hole Of the taxes for t!e current year shall be l.
ne and shall be collected by the sale Of such -
al estate iu the manner prescribed by Law and
4 case the first half uf any such tax shall be z