Dayton daily empire. [volume] (Dayton [Ohio]) 1850-1865, 1859-04-30

dnGuhof OF Ahe ftOuho OF hopfohhntaltohs .
MARTIN WEKLER,
Ma RI 30 1852
No. 1911 AN ACT.
To provide inr The temi.annpa collection OF taxes
Section ! BE It enacted by the Geuernl Assem-.
6ly Of the State Of Ohio, That each person charg.
ed with taxes ona tax duplicate in the hh Dc Of q
county treasurer may, at his option, pay the iull
amount Of such taxes before the twentieth day
Of December, and the remaining half thereof on OF
before the twentieth day Of June ncIl ensuing pro,
vided however, that all road taxes charged shall
be paid prior 10 the twentieth day of December, In
the manner prescribed by law.
Sec. 9. When taxes charged against the property
Of any person shall be paid by nstalments as aure.
said, each Of such payments, exclusive Of road laxus
shall be spportioned among the several finds ior
which taxes shall have been assessed ia their proper
proportions.
Sec. 3. Itthall be the duty OF the county auditor
to set dow0 the amount Of taIns charged agsiust
caeh entry 10 twosepafale columns. one-hai thereof
exclusive OF road taxes, IN each column. aud Od =
ding all road taxes to ,aid first half, with a suflis
clent blank space st the right Of eseh column TO write
ths word 'psid," and when payment Of rilher half
Of such laIGs shall be made, tho Treasurer shad
write in the blank space opposite the sainO the word
paid" and the auditor 6f state is hereby author
lied to prescribe such ether forms iorcUdnty
duplicates as may seem proper TO him. aud ProdGce
uniformity throughout the stnei and It shall be tho
duty OF county auditors to conform thereto.
Sec. a. When one half the taxes, as Aforesaid,
charged against any entry, tag duplicate IN the
hands Of county treasurer shall not be paid on
or before the twentieth Jay Of DeceSier next after
the same shall have been cliargeg or when the
remainder Of such taxes shall nol b8 paid on or be-
fore the Twentieth day Of Jone next thereafter, the
county treasurer shall proceed to collect the same
by distress or otherwise, may at the time be pre-
scribed by law, together with penalty Of tiyu per
eentnm on the amount Of the taxes 80 DELINQUENT
" hch penalty shall be for the OF the treasurer
as compensation for such collection aud in all
cates where such hall ol any taxes, other than on
real estate, snail not have been paid the twentieth
day OF December. the Who'e amour, Of taxes; other
than real estate, for the current year, charged
shall be due aud delinquent and shal be collected
in the manner and with the peualy provided in this
section.
See, 5, When one hall Uf the taxes charged
against any eaiy Of real estate shall not be paid
or before the twentieth day oi December ia each
year, or collected by distress otherwise, prior 10
The next February settlement rs authorized by this
act, penalty oi thirty per cent thereon shall BE-
added to such half oil said taxes on the duplicate;
aud If the said taxes mud peualiy, including tho
remaining half Of such taxes, shall not be paid or
before the twentieth Of June next thereafter, col
lecied by distress or otherwise prior TO the neat
August settlement the same penalty shall be charg.
ed on said last hall Of said taxes, and the amount
oil tue whole together shall constitute the delineqnenl
| taxes Of such teal estate, 10 be collected 10 he
manner thai 10 or may be pfcseribed by Law. And
II the amount OF such delinquent taxes aud penalty
together with the unr .a.sii - tha taxes charged
against such real estate for the current year, Ehgii
not be paid or before the Twentieth day oi De,
cembcr OF the same year, the said delinquent iaies
and penalty, and the whole Of the taxes Ot tue cur,
rent year, sall be due and collected by The sale Of
such real estate in The manner that Is or may he
authorized BY law, aud ia case the iTst half Of the
taxes charged upon any real estate thall be paid
or before the twentieth day Of June next thereafter
or be collected by distress or otherwise prior to the
next August settlement as provided in this act then
the sane penalty shall be added 10 such unpaid
laIeS anl the same shall be treated as delinquent
taxes. provided Ii th, act and, with the taxes IL
lhe carlen year collected by sale o such real estate
as Aforesaid.
Sec. G. The county auditor shall, annually, du.
ring the mOnth # AusGs,. make 90. s=sa record 10
book TO be provided Tor that purpose, list Of gll
lands and town lls returned by the treasurer delin
quent tt the preceding settlement; describing sHch
lands and town lots. in said st, as the same stall be
described on the tax duplicate and charging thereon
the nnPaid taxes for the year next preceding, logeh
cr with the penalty thereon as provided 10 this act,
aud also the taxes of the current year and shall
tiiy the correctness thereof. and the date al which
the same was recorded and sign the same officially.
Sec l. The eouaty anditor SHALL annually, ON or
before the first day al October, deliver 10 the county
treasurer the duplicate Of taxes required BY Law to
be made out aad the reainrcrs office shall bs kept
opcn loT the receipt Of taxes, IRON the time Of the
delivery Of the duplicate 10 the taeasaref (eieepl
when he may be required 10 be In the several tlwn.
ships 10 receiv taxes) until the twenty fifth day Of
Ianaary aud from tho iirs, day Of April until the
4 twentieth day Vi July.
Sec. :. Each county treasurer shall, on or before
LET, F.tt 1.u q n. l.
with the auditor Of bis eonn,y for all taEes that be
may have collected at the time Of making such 'ei.
llement aud he shall also, on or before the tenth
day Of August ia each year settle with the audiior OF
his county Tor ull lakes that he may have COLLECTED
al time Of making said elemeut, not nelndtd IN the
preceding February settlements aud Al each Of such
sriirmeHta ihe agdilng shall AllGs 10 tho Treasurer
on The m0ntys collected ca tho dupllcne aud aes
euuated Tor by him, his fees, qglceahy To the rate OF
| percentage allowed hy lawat full settlement OF
| tho county treasurer. The full settlement OF the
tpuuly lfe9ARrer NTH the eouaty commissioner, nov
repaired by lac 10 be made on the first Monday
nj Jnue shall hereafter be made on the frat Monday
| u September snnahlly.
! See. 9. In making the settlements required BY
the preceding section. the county auditor shall
carefully examine the tax duplicate, and ascertain
IRON The enlFes O taxes saa Psaally paid in whole
or part End from sneh other sources oi iniOrmatio
as may be within his reach the true amount collect
laErs charged on snoh duplicate, aud the amonnt re
maining in the hands oitho treasurer belonging Il
each fund and shall give 10 the treasurer teparats
certificates ia duplicate Of the separate sums found
to have been collected BY him, The eouaiy sudtol
shall also make out aud deliver to the county treas,
ursr certificate specifying the anouat charged 90
tho Tax duplicate Of the county Tor each oi
tho several purposes for which t1Gcs shsii have
been levied, aud also . certificate abslrart, 10
duplicate. Of the taxes which have becoms due
aud pay able and which remain unpaid. The coapty
aadiIor shall also make out and carefully file and
preserve in his office list OF the taxes aad penalty
20 due aad unpaid which shall be denomlnalsd the
d lnquent.lht
Sec. 10, Each eouaty treasurer shall, within ten
DAYS uext after he shall have made each ssmi-annna
settlement with The county auditor Es required b.
this act present 10 The ondor o state and the comp
r Her Oi the the treasury each, oue Of the several
certificates ana abstracts ot the county auditor. re-
qurcd to- be made out In The preeedipg section.
See ~. The auditor Of state, shall, oa the
receipt OF the certificates And abstracts aforesaid
proceed 70 settle with the county treasurer ioe th'
moneys ia his hands belonging TO the stats, aud Il
ascUfain the exact sum or suns payable By him late
the state tTessay. aad shalleertiiy the ssmet0 ths
comptroller Of the Treasury, specifying in the Ger
iifcaie or certificates the amount belonging 10 eaei
fund, and tho loNl amoaut to be paid into the stat
treasury. Aud on reoepl Of said certificate OF Ger
liiealss, and finding the same to be correct, thl