The Cadiz Democratic sentinel. [volume] (Cadiz, Ohio) 1854-1864, 1859-05-18
( No. 1871

President Of the Senate.
March 81, 1853.
! mo. 1871
To provide for the semi-annual collection OF
taxes.
| Sec /. Be it enacted by the General Assem-
BIZ the State of Ohio, That each person charg-
ed with taxes on tax duplicate in the hands
of county treasurer may, at his option, pay
the full amount of such taxes on or before the
twentieth day of December or one hall thereof
ou or before the twentieth day Of December,and
the remaining half thereof on or before the
twentieth day OF Juue next ensuing; provided,
however that all road taxes so charged shall be
paid prior to the twentieth day of December,
/ in the manner prescribed by law
/ Sec. 2 When taxes charged against the prop
! erty ofany person shall be paid by instaIments,
as aforesaid, each Of such payments, exclusive
of road taxes, shall be apportoned among the
several funds for which taxes shall have been
assessed, in their proper proportions.
Sec. 3. 1t shall be the duty ofthe county au-
dtor to set down the amount Of taxes charged
against each entry in two separate columns,
one half thereof exclusive Of road taxes to said
/ first half with sufficient blank space at the
right of each column to write the word paid"
and when payment Of either half Of such taxes
| ihqll he make. the treasurer shall write in the
! blank space opposite the same the word paid"
and the auditor Of state is hereby authorized to
prescribe such other forms for county duplicates
as may seem proper to him, and produce UNI
formitv throughout the state; and 1t shall be
the duty Of county auditors to conform thereto
Sec. T. When one half the taxes, as alore-
said, charged againts any entry, on tax dup
| icate ia the hands Of a unity treasurer, snail
not be paid on or before the twentieth day De-
cember next after the same shall have been so
charged. or when the remainder of such taxes
shall not be paid on or before the twentieth
Idav of June next thereafter, the county treas
urer shall proceed to collect the same by dis
trcss or otheawise as may at the time be pre-
sorbed By law, together with penalty oil live
per centum on the amount Of the taxes so de
linquent, (Which penalty Shall be for the use OF
the treasurer as a compensation for such collec-
tion); and in all eases where such bait Of any
taxes, other than real estate, Shall not have
been paid on the twentieth day OF December,
the whole amount of taxes, other than real eS
tate. Tor the current year, so charged, shall be
due and delinquent, and be collected in the
manner and with the penalty provided in this
section.
Sec. s. When one half Of the taxes charged
again1 any entry Of real estate Shall not he pad
on or be tore the twentieth day Of December IN
each year or collected by distress or otherwise,
prior to the next Frebruary settlement as au-
thori2ed by this act penalty OF thirty per
cent thereon shall be added TO such halt OF 5ald
taxes on the duplicate; and il the SAID taxes and
penalty, including The remaining hall Of such
taxes shall not bo paid on or before the TWEEN
tieth of June next thereafter or collected by
. I 4c 4ha Amor
settlement, the same penalty shall be charged
on said last half OF said taxes. and the amount
of the whole together shall constitute the de-
linuuent taxes on such real estate, to be collect
ed in the manner that is or may be prescribrd
by law And if the amount Of such delinquent
taxes and penalty, together with the one-haI
of the taxes charged against such real estate
for the current year, Shall not he paid on or be-
r fore the twentieth OF December Of the same
year. the said delinquent taxes and penalty, anc
the whole of the taxes Of the current year, shal
' be due and collected by the sale of such rea
estate in the manner that is or may be author
lied bv law; and in the case the first half of The
/. taxes charged upon any real estate shall be paic
= on or before the twentieth day of December, al
/ provided in this act, but the remaining hal
e thereof shall not be paid on or before the TWEEN
= tieth day Of June next thereafter, or be collect
e ed by distress or otherwise prior to the mex
August settlement as provided in this act, thel
h the same penalty shall be added 20 such unpaiC
= taxes, and the same shall be treated as delin
quent taxes, as provided in this act, with tn
d taxes of the current year collected by the sal
of such real estate as aforesaid.
Sec g. The county auditor shall, annually
during the month Of August make out and re
cord in book to be provided for that purpose
r LIT, ,,ll j,
treasur delinquent at the preceding settlemen
describing such lands and town lots, in said Iis
the same shall be described on the tax dupf
cate, and charging thereon the unpaid taxes 70
h the year next preceding together with III
IF penalty thereon, as provided in this act and al
Il so taxes for the current year; and Shall certl
r the correctness thereof and the date at whic
r the same was recorded and sign them otficial
Sec. Z. The county auditor shall, annual,
l. on or before the first day OF October deliver
n the county treasurer the duplicate OF taxes Te
e quired bN law to be made out; and the treas
r. urers Office shall be kept open, for the recelr
lie OF taxes, from the time of the delivery of tn
II duplicate to the treasurer Except when he ma
l. be required to he in the several townships {
At receive taxes) until the twenty-flt day of jar
r. uaFy, and from the first day Of April until th
5 twentieth day Of July.
h Sec 8. Each county treasurer shall on c
IS before the fifteenth day Of February in eac
i year, settle with the auditor Of his county fo
lie all the taxes he may have collected at the tim
lie Of making such settlements; and he shall ais
of on or before the tenth day Of August in eac
of year, settle with the auditor Of his county ft
~ all taxes that he may have collected at the tim
Of of making said settlement, not included in til
rs preceding February settlement; and at each
le such settlements the auditor shall allow to tE
1t treasurer on moneys collected on the duplicat
70 and accounted tor by him, his fees, agreeably
re the rate of percentage allowed by law at fu
$ settlement Of the county treasurer The flu
ce settlement of the county treasurer with IL
to county commissioners, now required by law
u be made on the first Monday in September q
nually.
ct Sec. 9. IN making the settlemsnts REQUIRE
d. by the preceding section, the county audit,
in shall carefully examine the tax duplicate al
ascertain, from the entries taxes and penat
paid il whole or 10 part, and from such 9th
ss sources Of information as may be withing h
reach the true amonnt collected by the trea
urer on account Of each Of the several tax
charged on such duplicate, and the amount 7