The spirit of democracy. [volume] (Woodsfield, Ohio) 1844-1994, 1858-05-05
LAWS OF OHIO.
PUBLISHED BY AUTHORITY.
AN ACT
To Provide for the Semi-annual Collection of
Taxes


SEcrIoN l. Be It enGcledb BY the General rs
scm3iy u the State Of Ohio, That each per
son charged with any tax on any tax duplicate
in the hands OF any county treasurer may, at
his oplon, instead Of paying the whole amount
Of the taxes with which he 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 he
80 stands charged, and the remaining half
thereof, or before the twentieth day of June
next ensuing.
SEC. 2. In every case when the amount of
taxes charged cn the tax duplicate in the hands
of any county treasurer, against the property
OF any person, shall be paid in installments as
! authorized by the preceding section, each of
such payments shall be deemed to have been
made on the several taxes for the different pur-
poses so charged on such duplicate, and an
equal proportion Of the whole amount of eacl,
of the taxes so charged, shall be carried to the
credit of the same. e&f
| SEC. 3. 1t shall be the duty of the county
auditor TO set down the amount of taxes charg-
ed against each entry in two separate columns,
one half thereof in each column with a suffi-
cient blank space at the right of each column
to write the word paid; and when payment of
| either half of such taxes shall be made, the
treasurer shall write in the blank space oppo-
site the same. the word paid.
SEC. i. 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 shall
! have been charged on such duplicate, or shall
not pay the remainder of such tax, on or be-
fore the twentieth day of June next thereafter
the county treasurer may charge such delin-
quent with five per centum on the sum so pay
able on or before each of said days, PEN
atty for the nou-paymont thereof, and may
collect said penalty for the use of the treasur-
er as n penalty for such collection, together
with the tax charged to such delinquent, and
which he shall have failed to pay aforesaid
by distress otherwise, in the manner pre-.
scribel by the nineteenth section of the act
prescribing the duties of county treaslrers;
in all cases where the half of any tax other
than taxes upon real estate, shall not 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
delinquent taxes,
SEC. 5. Each county treasurer shah, on or
before the first Monday of February in every
year settle with auditor of his county, for all
taxes collected on or before twentieth day of
December next preceding such settlement; and
he shall also, on or before the first Monday of
August next succeeding such February settls-
ment, settle with the auditor of his county for
the taxes charged his duplicate not col
lected on or before the twentieth day of De-
cember previous and settled for as hereinbe-
fore provided.
Sec 6. In making every such settlement,
the county auditor shall carefully examine the
tax duplicate, and ascertain from the entries
thereon of taxes, penalties, and interest paid
in whole or in part and from such other sour
ces of information az 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 separate
certificates of the several sums due.
SEC. I. Each county treasurer shall. with
in ten days next after he shall have made the
settlement with the county auditor, required
by the ff h section of this act, present to the
comptroller OF the treasury the certificates of
the county auditor 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 du-
plicate of the county fol each of the several
purposes for which taxes shall have been levi
ed; and to the auditor of state list of all taxes
charged on such duplicate which shall have
become due and payable, but which rev1ain
l unpaid, which shall he dcnominated the de-
linquent list.
, SEC. S. The comptroller of the treasury
shall on the receipt of the certificates and 9TH
cr documents required by the preceding sec
ton, to be delivered exhibited to him, pro.
ceed to settle with he county treasurer for the
moneys III his hands that may he due the
state, and to ascertain the exact sum sums
payable by him into tle state treasury, and
shall give him Il certificate certificates, spe-
:. Left he or be he
state treasury, and on what account the same
is or are payable; and the county treasurer
= shall forthwith make full payment unto the
: state treasury of the moneys so certified to be
due, and take receipts therefor in the nsari,er
prescribed Ivy law for the settlement of the
Il accounts Of county auditors anu treasurers
with the auditor and treasurer of state.
g SEC. 9. Each county treasurer shall m1ne-
diatcly after his semi-arnual settlement with
the auditor OF his county on the demand of the
treasurer, Or other proper officer, of each town
+ ship, city incorporated village in his county,
and on the presentation OF the warrant of the
county au Htor therefor, pay over 10 such treas
5 urer or other proper officer, all moneys due to
: such township, city, or Incorporated village,
as stated in said settlement.
SEC. TO- Ii at any tine when the semi.
aunTa interest on the foreign debt sc the state
S s about 10 fall due, it shall I've ascertained by
the COMMISSIONERS VI Ll.S luat
;he money unlcr tieir eantrol, applicable 10
the payment ef such iaterest, will be Insult.
cieut for that purpose, tAey shall give written
4 notice - the comptrolleg of the treasury o
e such deficiency and the amount thereof; an.
Tie comptroller OF tlse treasury, on the requisi
ti9n oi the auditor Of state, shall draw on tn,
I. several county treasures within the state o
- on such Of them making ~. largest collections
a. he uay ts'ln necessary and most conve
II 0.cNt IN favor of tho trrasurer af state 70
1t such sUns On each. not exceeding for any hal
ii year oHo-lalf the amount lharg.ahle on thei
RESPECTIVE d.p.iE ates forth. use OF the siukin,
fund, anl suc! drafts, !. paid shall be cvi
:. dsuce 81 the payment of 50 lngch money int
'' t!to state treasury, auS shalt on the deliver
- thereof to the comptroller OF Ill, treasury, h
credited TO the county treasurer in his setti,
ot mrIt will sad comptroller, aud charged h
liz comptroller 20 the treastrsf Of state o
arsaun' q ,aonrss hclonging 10 tke sinkin
!Und.
, .a,. i. Tho jroasurel> otjec shall &c ke,
-' e1nr tr tie r'r,iT of taxes from tItc time ,
'':.. al. 'rfy vl ft' n. l-~.'" tc Il" trcaSlri