Carroll free press. [volume] (Carrollton [Ohio]) 1834-1861, 1858-05-05
TNo. Gs AN ACT
10 provide for the Semi-annual Collection
of Taxes.
April IL, 1858.

| No. 6S AN ACT
10 provide for the Semiannual Collection
Of Taxes.
SECTION I. Be it enacted by the Gener-
al assembly Of the State Of Ohio, That
each person charged with any tax, 90 any
tax duplicate in the hands Of any county
treasurer, may, at his option, instead Of
paying the whole amount of the taxes with
which be stands charged, by the twentieth
day Of December, as heretofore required
pay to said treasurer, on or before the said
twentieth of December one half of the tax
for the then current year with which be so
stands charged, and the remaining half
thereof, on or before the twentieth day Of
June next ensuing.
Sec. 2. In every case when the amount
of taxes charged on the tax duplicate in
the hands of anv county treasurer against
the property of any person, shall be paid
in installments as authorized by the pre-
ceding section, each of such payments
shall be deemed to have been made on the
several taxes for the different purposes so
charged on such duplicate, and an equal
prorata proportion of the whole amount OF
each Of the taxes so charged shall be car
ried to the credit Of the same.
SEC. 8 Itshall be the duty Of the coun-
ty auditor to set down the amount of tax
es charged against each entry in two sep
arate columns, 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 oil
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 the
twentieth day of December next, after the
same shal! have bean charged on such du
plicate. or shall not pay the remainder ot
such tax, on or before the twentieth day oI
June next thereafter, the county treasurer
may charge such delinquent with five pei
ceutum on the sum so payable on or before
each Of said days, AS penalty for the non
payment thereof, and may collect said pen
alty for the use of the treasurer as pen
atty for such collection, together with the
| tax charged to such delinquent, and which
he shall have failed to pay as afofesaid by
distress 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 upon real estate, shal
not be paid on or before the twentieth day
of December, the whole Of the taxes fol
the current year So charged shall be due
and collected as in case of delinquent tax
es.
SEC. 5. Each county treasurer shall, OF
or before the first Monday Of February ii
every year settle with the auditor of bis
county, for all taxes collected on or before
1.-THE twentieth day of December next pre-
ceding such settlement; and he shall also
on or before the first Monday Of Angus
next succeeding such February settlemen
settle with the auditor of his county fo
the taxes charged on his duplicate not col
ected on or before the twentieth day o
December previous and settled for as here
in before provided.
SEC. 6. In making every such settle
! ment,tEe county auditor shall carefally ex
: anime the tax duplicate,and ascertain frou
the entries thereon of taxes, penalties, an
! interest paid in whole or in part, and fror
such other sources of information as ma
, be in his reach, the true amount colIecte
1lby the county treasurer on account of eae