Belmont chronicle. [volume] (St. Clairsville, Ohio) 1855-1973, 1859-05-19
LAWS OF OHIO
Published by Authority.
AN ACT

county treasurer may, at his option, pay ths full
amount of such taxes on or before the tRen,ietl
day OF December, Or one half thereof on o. be
lore the twentieth day of December, and the re-
naming half thereof on or before ths iwentieIh
day of June next ensuing; provided, however, thai
all road taxes 81 charged shall be paid prior the
twentieth dey Of December. in tho manner pre-
scribed BY law.
Sec. 2 When taxes charged ayains, the pro-
per,y OF any person shall be paid by ins,ainr nis
as aforesaid. each of such payments. exclusive Of
road taxes. shall be apportioned among the severa
FUNDS TOR which taxes shall have been assessed, il
their proper proportions.
Sec. 8. Ii shall be the duty Of the county audi
tor: SET down the amount oitaxes charged sgains
each entry IN two separate columns, One-hal
thereof exclusive ni road taxes, in each column
and adding all ,ad taxes to said first half with
sufficient blank space al the light OF each column
TO write the word paid" and when payment oil
either halt Of such taxes shall be made the treas
urer shall write in the blank spHre opposite the
same word paid" and the auditor of state i:
hereby authorized TO prescribe such other forms fol
county duplicates as may seem proper TO him, and
produce uniformity throughout the stats; ard il
shall be the duty OF county auditors TO conform
thereto.
See. 4. When ons-hali the taxes, az aforesaid
charged against any entry, on ajax duplicate In
the hands oi cosnty treasurer, shall rot be paid
on or before the twentieth day of December next
alter the same shall have been 80 charged or when
the reminder of such taxes shall not be paid Oh
or before the twentieth day of June next there
alter. the county treasurer shall proceed TO collect
the same by distress or otherwise, as may a. the
time be prescribed by law, together with penalty
Of FIVE per Cen ium on the amount .of the taxes So
delinquent, (which penalty shall be for the uss o.
the treasurer as compensation for such CO ecuonl
and in all cases where such half of any taxes. 9TH
than real estnse, shall not have been id oil
the twentieth day of December. the whole amount;
OF taxes, other than real estate. tor tho currenl
year. SO charged. shall be due and delinquent and
shall be collected in the manner and with the
penalty provided in this section.
Sec. 5. When Dns-hali Of the taxes charged
against any entry of real estate shall not be paid
on or before the twentieth day Of December in
each year, or csllected by distress or otherwise,
prior 10 the next February settlement, as eulhor.
lied by this act penalty OF thirty per cent. there
on shall be added to such half of said taxes on the
duplicate; and if the said taxes and penalty,
including the remaining half Of such taxes,
shall not be psid on or before he TWEEN.
tielh Of June next thereafter, or collected
by distress otherwise PRIOR TO the next August
settlement, the same penalty shall be charged on
said last halt OF said taxes and the amount OF the
whole together shall constitute, the delinquent
taxes on such real estate. to be collected in the
manner that is or may be prescribed by law. And
if the amount OF such delinquent taxes and penalty
together with the oDe-hsif Of the taxes charged
ssanst such real estate tor the current year shall
not be paid on or before the twentieth day OF
December Of the same year, the said delinquent
taxes and penalty. and she whole OF the taxes Of
the current year. shall be due and collected bv the
sale OF such real estate in the manner that Is or
may be authorized by law, and in the first
half OF the taxes charged upon any real estate shall
be paid on or before the twentieth day OF Dfc5m-
ber as provided in this act, but the remaining hal
thereof shall not be paid on or before the twentieth
day of June next thereafter, or be collected by dis
tress or otherwise prior to the next August settle
ment provided in this act, then the same penalty
shall be added to such unpaid taxes, and came
shal be treated as delinquent taxes, "a provided
in this act and with the taxes OF the current year
collected by sale OF sucn real estate Aforesaid.
Soc g. Tho county uuaitor ehaH annually.
during the month of August make out and record
in book 10 be provided for that purpose, a list o
Ill nnds and town lots returned by the treasurer
delinquent at thu proceeding settlement descrio-
ing such lands and town lots. in said list as the
same shai be described on the tax duplicate, and
charging thereon the unpaid taxes for the year next
preceding together with The penalty thereon, pro.
vi3ed in this act and also the taxes OF the current
year; and shall certify the thereof and
the date al which the same was recorded, and sign
the same officislly.
Sec. Z The county suditor shall. annuallv. on
or before the first day OF October. deliver 10 the
county the duplicate of taxes required BY
law be made out; and the treasureT's ofice shall
be kept open. for the receipt of taxes, from the
time of the delivery of the duplicate to tns treas.
urer texcept when he my be required 10 oe in the
several townships 10 receive taxes. until the TWEEN
ty fifth day of January. and from the first day o
April until the twentieth day OF July.
Sec. s. Each county treasurer shall, on or be
fore the fifteenth day of February in each year
settle with the auditor of his county for all taxes
ths I he may have collected At the time OF making
such settlement; and he shall also, before ths
tenth day OF August in each year. settle with the
auditor Of his county for all taxes that he may
have collected, at the time OF making said settle
ment not included in the preceding February set
t,ement: and each of such settlements the audi.
tor shall sow 10 the treasurer on the moneys COL
lected on the duplicate and accounted tor by him,
his fees, agreeaby to the rate or percentage al
lowed by law al full settlement of the county
treasurer The iuil settlement OF the county treas
urer with the county commissioners. now required
by law 10 be made on the FIRST Monday in June,
shall hereafter be m ade on the first Monday il
September annually.
Sec j. In making the settlements required b,
the preceding section, the county audl,or shall
carefully examine the tax. duplicate and ascertain
from the entries OF taxes and pensity, paid IN
whole or part, and from such other SOURCES OF IN
formation as NAV he within his reach, the true
amount collected by the treasurer on account o.
each OF the severfi taxes charged on such dnpl'
cate, and Il e amount remaining in the hands o
the treasurer belonging TO each lund, and shall
give to the treasurer separate certificates IN du
plica;e OF the separate sums found TO have been
collected by him. The county auditor shull also
make out and deliver to the county treasurer q
certificate in duplicate specifying the amount
charged on the tax tu licate OF the county fol
each of the several purposes for which taxes shal
have been levied and also a certificate or an ab'
stract in dup licate of The taxes which have be-
come due aud payable and which remain unPaii
The county auditor shall also make out aud care.
fully file ard preserve in his office list OF the
taxes and penalty so due and unpaid, which shall
he Jpnominatpd the deiiuuuPnI list
Sec 10. Each county treasurer shall, within
ten days next alter he shall have made each SEMI
annual settlement with the county auditor, as re-
oured by this act, present TO tho auditor OF State
and the comptroller OF the treasury, each one oi
the several certificates and abstracts Of the county
auditor required 10 be made out in The preceding;
section.
See II. The auditor of state SHALL on the re-
ceipt oi the certificates and ABSTRACTS uiorssald,
proceed 10 settle with the county treasurer iN the
mnnevs in his hands belonging TO the state and to
ascer tain the exact sum or sums payable by hin
into the state treasury, ana shal ce!tv tie salGr
to the comptroller of the treasury, specifying III
the Certificate or certificates tho amount belonging
10 each fund, und the total amount 10 be pad into
the state treasury. Aud receipt OF such cei;h
cate 1r certificates and finding the same - be cr-
rect the coapt olier of the treasury shall Issue .
certificate or Certificates thereof. specifying as
Aforesaid; and county treasurer shall forthwith
deliver the same TO the treasurer OF state, and pay
into the stale treasury the iull amount OF all sums
SO found to be in his hands. and belonging 70 the
state; and the treasurer receipt or receipts for
such payment, may he required bY law.
Sec. l2 Esch county tt, a-ur.r shall, immedI-
atey after each senil- annual settlement Niil. the
county auditor OF bis county. on demand AMI pre-
senlu,ion OF the warrant OF the county auditor
therefor, pay over 10 the township treasurer, Gig
treasurer, OF other proper officer. all moneys IN
the county treasury belonging 10 any toN nship.
city. incorporated village school districi: pre-
videt that il any township heasure'. other pru.
per officer aforesaid shall request o, The trustees
OF any township, the council of any ci'yoT 10
corporsted village, or the board ot e1ul s,on oi