The Cadiz Democratic sentinel. [volume] (Cadiz, Ohio) 1854-1864, 1859-05-11

Die properly 10 any rate not exceeding
FIVE mills on the dollar, and may set
apart any portion of the proceeds Of
such tax not necessary in their opinion
TO defray other county expenses for the
current year for the erection of county
buildings, and the amount 50 set apart
shah be denominated the public build
ing fund; and shall be paid out on the
order ofthe commissioners. There shall
be levied for township purposes other
than for road, bridge, for the support of
the poor and common school purposes
and for the purpose of paying the inter-
est or principal of any debt or debts
oweing, such rate of tax on any amount
ofthe taxable property in the township
as entered and valued on the grand list,
asthe trustees ofthe township shall GER
tify to the county auditor to be neces-
sary, not exceeding ,ne-half of one mill
on each dollar of such valuation not
more that two hundred thousand dol
lars, and not exceeding one-fourth of
one mill on each dollar o fsuch valuation
over two hundred thousand dollars
But the total mount of taxes hereafter
levied IN any one year by the constituted
authorities Of any city or Incorporated
village, except the city of Cincinnati, for
all purposes other than for the payment
ofinterest on the debts of such city or "a
incorporated village, and for the pay
ment Of the principal OF such debts or
parts thereof as may fall due within the
then current or. next succeeding year,
shall not exceed FIVE mills, and in the
City of Cincinnati six and a halfmiils on
each dollar of the assessed value of the
taxable property in such city or incor-
p~orated village: Provided, the afore-
said limitation shall not be construed as
prohibiting assessments on property adj
%jacent to local improvements made in
any or Incorporated village for the pur-
pose Of paying the cost thereof and the
manages occasioned thereby; and provi-
dcd further, that nothing in this section
shall be construed to prevent the county
commissioners, township trustees, or
corporate authorities ofany city or vii
lage from leyying any tax which by
any special law they shall be authorized
to levy. , ...,.H ..-.
Sec. 80. The competent authorities of
any county, city ortownShip, that shall
have subscribed tothe capital stock ofany
railroad company, and shall have issued
its bonds or other securities for the pay
ment OF such subscription, may, at any
time within five years next before the
principal of such bonds, or other securi-
ties, shall be payable, ifthe market price
of the stock of such railroad company
be less than seventy per-cent,o on its par
value, levy, or cause to be levied, annu-
ally the taxable property Of such county,
city or township such tax not exceed
ing one mill on the dollar, as will be
sufficient to baince the discount on the
the railroad stock held by such coun-
ty, city, or township, by the time such
bonds may become due; and the pro-
ceeds of all such taxes shall form, with
such stock. a sinking fund, and shall
be invested in the purchase Of the
bonds issued by such county, city, or
townships or it other shape and productive
securities, and shall be applied to the pay
mcnt of the bonds 80 issued, and to no
other use or purpose whatever.
See. 81. 1t shall be unlawful for the
corporate authorities Of any county,
township, city or village, unless specially
and exressly authorized by some act of
the general assembly, to contract any
debt, or incur any ~pecuniary liability for
the payment Of either the principal "
interest OF which during the then cur
rent year or any subsequent year,it will
be necessary to levy on the taxable
property Of such county, township, city,
or village. a higher rate Of tax than the
maximum rate prescribed by this act.
Sec. 81. Every contract made in contrayention
of the provisions of the foregoing section, shall be
utterly null and void in regard to any obligation
thereby imposed on the corporation on behalf Of
which such contract purp0rts 10 have been made;
but commissioner, officer, agent, trustee, or meni-
Der of any municipal corporation that shall have
made, or pai~ licipLted III making, or authorized the
making Of any such contract shall be held to be
individually liable fnr its performance; and every
commissioner, trustee, director, member of any
city or village council, or other officer or agent Of
any such municipal corporation who shall have
been present when any such unlawful contract was
made, or authorized to be made, shall be- deemed
to have made, or to have participated in making,
or to have authorized the making the same, az the
case may be, unless he shall, if present, have dis
scented t%hcrefroin, or cause TO be entered, such dis
sent on the r,cords of such municipal cOrpofation,
or Of its councils, trustees, or other officers or
agents.
Sec. SO. Whenever d greater amount of tax
shall be necessary in any county than the forego-
ing rates will respectively afford. for the purpose
of erecting public buildings. or paying for such
buildings already erected, or for the payment of
any debt already contracted for county purposes,
the commissi oncrs may add to the rate Of taxation
for such county, not exceeding fifty per centuln;
which additional tax shall be exclusively appro-
priated to the purposes for which it was raised.
Sec. "a. The commissioners Of any county that
has n Hnatinp dpbt in county orders land the ne
mount authorized by present existing laws to be
levied for county purposes, be insufficient to de-
fray the expenses of such county and pay the in
terest on their debt may, if they deem it Just and
right, levy Il sufficient amount to pay the interest
on their debt; which tax, when collected, shall be
applied to paying the interest ON the county debt,
and no other purpose.
NONRESIDENT PERSONAL TAX.
Sec. SIS. Hereafter it shall be the duty Of the
several county treasurers Of this state, in making
return of their delinquent list Of personal proper
ty to the auditor of their county, to note on the
margin Of said return, the county and state to
which any such delinquent tax payer may have re-
moved to, or reside in, with the date of his rcmoy-
al, if he shall be able to ascertain such fact.
Sec. SC. II shall be the duty of the several coun-
ty treasurcrs in this state, INN ediatcly after their
settlement with their county auditor, to make out
and forward to the county treasurer Of the county
to which any such delinquent taxpayer may have
removed, or reside in, a statement Or account Of
taxes so assessed and not paid, which statement or
account shall specify the value of property on
which said taxes were levied, and the amount of
taxes levied thereon, to which he shall add an
amount equal to the sum of twenty-five per centum
on the tax SO levied, if said delinquent taxpayer
shall have left the county in which said taxes were
levied after the time required by law for the coun-
ty auditor to deliver the tax duplicate to the coun-
ty treasurer; but if he shall have left the county
previous to the time required by law for the deliy-
cry of said tax duplicate to the county treasurer,
then! the said county treasurer shall not add the
twenty-five per oentunl.
Sec. 81. 1t Is h hereby made the duty of the sew
eral county treasurers Of this state, Immediately
on the receipt Of any such statement or account,
to proceed and collect the same Of the person so