Preble County Democrat. [volume] (Eaton, Ohio) 1857-1859, 1858-05-13
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VOLUME. a. Z! ,lLI4 q XIV: ~ :.
I LAWS OF OHIO.
FJBLIsIaED BY AUTHORI1


.CIdO 10 t9S1l=--1-Ll-l LII 'ti'
yEN6s6s.]qp AN ACT, biLaa
osdt To, Provide for the Semi annual Ce !
q lection ofTaxes.i a-ao- .aat .'.@
7dl ERcTIoN.aI Be it enacted by the
General Assembly of the State of Ohio,
That each=person charged with any tax
-eoa any tax duplicate in the hands of
q any county, treasurer, may, at his option,
-linstead of paying the whole amount of
$ she taxes with which he stands charged,
q by the tuentieth day of December, as
= herefofore required pay to said treasur.
/ -Srson or. beiore the said twentieth of
"a Deecmberp one half Of the tax for the
then seurrens year with which he so
stands charged, and the remaining half
thereof; on or before the twentieth day
Of juno next ensuing.
s.,.I SIC. 2. In every case wheE the
0amOunt of taxes charged Oh the tax du
plieate in the hands of any county treas
urer, against the property of any person,
shall be paid in installments as authOri-
zed by the preceding section, each of
such payments shall be deemed to have
iibceu made. on the several taxes for the
different purposes so charged on such
duplicate, and an equal prorata portion
OF the whole amount of each of the
taxes so charged, shall be carried to the
credit of the same.
znsSEc. 3, Ii shall be the duty of the
county auditor to set down the amount
of taxes charged against each entry in
two seperate columns, one-haf thereof
in each column with sufficient blank
space at the right of each column to
write the word paid, and when payment
of either half OF such tax $ shall be made
the treasurer shall write i'm the blank
space opposite the same, the word'paid.
SEC. 4. Ii any person charged with
any tax on the tax duplicate in the
hands. of any county treasurer for col
lection shall not pay one-half thereof
0il or before the twentieth day of De-
cember next, after the same shaH have
bceai 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 ceutum on the sum so payable on
ar before each of said days as u penalty
for the non,paynrcnt thereof, aud may
collect said penalty for the use of the
treasurer as penalty for sueh cOllec
sion,fasethes with the tax charged to
such driinYucnt, and which he shall
have failed to pay as aforesaid by dis
tress or otherwise in the manner pre-
scribed by the nineteenth 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, shall iuot be paid on or before the
twentieth day of December, the whole
of the taxes for the current year SO
!. charged shall be due and collected as in
case of d elinqucnt taxes.
SEC. 8. Each county treasurer shall
on or before the first Monday of Febru
ary in every year settle with the auditor
of his county, for all taxes collected on
or before the twentieth day of Decem
Der next preceding such settlement; and
he shall also, on or before the first Mon
p day of August next succeeding such
February settlement settle with the
auditor of his county for the taxes
charged on his duplicate not collected
on or before the twentieth day of De-
cember previous and settled for as here
in before provided.
SEC. g.. In making such settlements,
the county auditor shall carefully ex-
anime the tax duplicate, aud ascertain
alties, snd interest paid in whole or in
part, aud from such other sources of in
formation 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 fhezamount remaining in The hands
of such treasurer belonging to each,
and shall give to such treasurer seperate
certificates of the several sums so due.
SEC. Z. Each county treasurer shall,
within ten days next after he shall have
made the settlmen with the county au
ditor, required by the fourth section of
this act, present to the comptroller of
the treasury the certificates of the coun-
ity auditor, setting fourth 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 list of all
taxes charged on such duplicate, which
shall have become due and payable but
which remain unpaid, which shall be de-
Illuminated the delinquent list.
See. 8. The comptroller of the treasu
,ry shall on the receipt of the certificates
and other documents required by the
preceding section, to be delivered or ex-
ihipited 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 exnct sum or sums pay
able by him into the state treasury, and
Shall give him D certificate or certificates;
specifying the sum or sums to be paid
into the state treasury, aud on what ac-
count the. same is or are payable; and
the county treasurer shall forthwith
make full payment into the state treas
ury of the moneys so certified to be due
and take receipts therefor in the man
ner prescribed by law for the settlement
ofitfie accounts of county auditor and
stfeasurers with the auditor and treas
urer Of state.