The Portage County Democrat. [volume] (Ravenna, Ohio) 1854-1868, 1859-07-27
Laws of Ohio.
PUBLISHED BY AUTHoR1rx
No. ls7.l AN ACT

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Section !. Be It enacted ny the General Assembly of
the State of Ohio That person charged with taxes
tax duplicate in the hands n county treasurer may
At his opiion the fun amount of such he
fore the twenenth day of December one half there
of before the twentieth day Of December the
remaining half thereof before the twentieth dav OF
June next ensuing: provided however all road tax
charged shall be paid prior to the twentieth day of
Sec q when taxes charged AGAINST the property of
shall BE- paid by nstaimenis,
toned among the several funds for which taxes shall have
been assessed, in their proper proportions
down the rmonnt Of cb,rosd sosns each ntry i;
two separate columns hafthereo exclusive of rond
II each each and adding all road nd r aJes 70 sal.
column to write the word paid" and when payment of
write in the blank space onposits The same The word
spad" and the auditor of state is hereby authorized
seem proper to hi and produce Uniformity
the stae and it shall be the duty of county auditors to
conform th-reto.
against any entry on tax dupiicate In the bands of
county shall not be paid before the TWEEN
tcth day of December after the shall have heen
charged when the remainder of such taxes shall
be paid before the twentieth day of June
the same by distress otherwise. may the time be
prescribed by law, together with penalty of FIVE per
centnm the of the delinquent, (which
penalty shall be for the of the compen
sation for such coecton and in all where such
half of any taxes ober than real esaie shall not have
been paid the twenteth day of December the whole
amount of other than real estate for the current
cnArRe0
collected in the and with the penalty provided in
this sectan.-1 " e. - 81 49, .'t
entry of real estate shall not he paid or before the
twentieth day OF cember in each collected by
newt as authorized by this act penalty OF thirty per
cent thereon shall be added TO such half of said taxes on
ing remaining of such taxes shall be pai
or before che 10Th OF ne 1t or collected by
the same penalty shall be charged on said last half Of said
and the amount of the whole together shall consti
tnte the on such real 20 be collect
ed in iha manner that is he prescribed BY law
And if the amount of such delinquent taxes and penalty
together with the oneaf of the taxes charged against
real estate for the current shall be paid on
before the twentieth day of December year.
the said delinquent taxes and penalty and the whole of
by the such real estate in the manner
may he authorized by law and in the first half Of the
taxes charged real estate shall be paid be-
fore the twentieth day of December as provided in
act but the remaining half shall not he paid before
twentieth dav of June next thereafter be collected
by distress otherwise prior to the next August settle
provided in this then the penalty shall
be added to such unpaid taxes and the same shall be
treated delinquent taTes provided in this aci and
with the taxes of the current collected by sse of
such real estaee as aforesaid. i 10 2. .'+7ltl 4
Sec. g. The county auditor SHALL annually during the
month of August. make out and record in book to be
returned by treasurer delinquent .he preceding
settlement descri ing such lands aid town lots In said
list, shall be described the tax duplicate
and charging thereon the unpaid for the year next
preceding, together with the penalty thereon provided
shall certify the correctness thereof and the which
the same was recorded, and sign the same officially
fore the first day Of OCTOBER deliver to the county
the duplicate Of taxes required by law to be made
and 81. ] office shall B Be KEPT % no r ne
picate to the treasurer when he may be
be in shs to % @ n av .es o
April until the twentieth day of July
Sec 8. Each county treasurer shall bafore the
fifteenth day Of February in each year. settle with the
ditor of his county for ell that he may have collected
the time of making snch settlement; and shall also,
hofor dsun
the auditor of bis county for all taxes that he may have
at the time of making said settlement, not in
of such settlements auditor shall allow
the collected the duplicate and account
ed for by hi. his fees agreeaby to the rate
age allowed by law full settlement of the county
treasurer with the county commissioners now required
by law to be made the first Monday in june, shall
hereafter be made the first Monday In September
nually. - r.--.... s.--..-.... s--..'
csdng section, the county auditor shall carefully examine
duplicate and ascertain from the entries Of
and penalty paid in whole part and from such other
of information may be within his reach, the
true amount collected by the treasurer account of each
remaining hands of belonging
to each fund and shall give the separate
been eoected by him. The County sudor shall also
make deliver county certificate
duplicate of the county for each of the several purposes
which taxes shall have been levied and also cerf
due and payable and which remain unpaid. The
county auditor shall also make out and carefully file and
list
next after he shall have made each semannus setlsment
with the county auditor, required by this act,
ry one certificates abstracts Of the
auditor required to be mede out in the preceding
section.
sec IL. The auditor of state shall or the receipt
the certificates and abstracts aforesaid proceed to settle
longing to the state and to ascertain the exact sum OF
sums payable by him into the stte treasury, and shal
tne me- same g sae u the treasury sPse
each fund.- and the amount to be paid into the
state treasury And receipt of such certificate
tihcates and finding same correct. coptrol
Ter of the treasury shall issue certificate or certificates
shall forthwith deliver the same to the seasurer of state
and pay into the state treasury the full of a
Sums 81 found to be IN his hands and belonging TO the
such county receipt receipts for such
ment, as may be reqairsd by law.
Sec. II. Each county treasurer shall, Immediately af
his comfy demand and presentation the
the county auditor therefor over TO the township
treasurer city treasurer other proper officer, all
in the county treasury belonging any township
city, incorporated village school district: provided
aforesaid shall request the trustees of any township
board Of education of any school district respectively
shall SO direct the moneys mentioned In this section
qy the proper local treasurer warrant Of The
county auditor in sums Of not less than one hundred
dollars. a re -fs
Sec. b. If at any time when the interest on an,
portion of principal of the funded debt of
commissioners of the sinking fund applicable to the psy
mens thereof shall be nsufent for purpose sale
commissioners shall give written noties the comrtro
Ter of the trersury Of the such deacency
the Comptroller, the requisition nf the auditor of
shall draw in favor Of the of the
county treasursrs such of them and for such
or sums each IS he deem most Convenient not ex
the sinking fund at tIe time and times Of 50 drawing
and such drafts paid shall be evidence of the paynen
ofthe therein specified the state treasury
sall delivery thereof the comptroller. be credited
and allowed to the county treasurers respectively In
drafs the comptroller charge same to the treas
of state Of belonging to the sink
ing fund and shall notify the auditor thereof in writing
Sec. "A Whenever the auditor shall ascertain
the moneys In the state treasury belonging to the
general revenue, will probably be insufficient in amount
10 pay the appropriations that fund he shall not
comptroller Of the amount deemed necessary to make
up the deficiency until next semi annual settlements
Of county and thsreupon comptroller shal
therefor In favor OF the treasurer OF state the
several county treasurers, such of them fol
such sum each. he shall deem convenient
exceeding the amount by them, respectively collected
for general the time or times Of drawing
and shall charge same to the of state on ae
Of general and In other respects the
provisions Of the next precodins sstion " '
Sec l5 County treasurers ehau take possession Of the
Offices the nrst Monday of september asr theii
eiecti and shall hold the two years thereafter
and until their successors elected and quaAd and
ANY n S Il os g ssa once e bS
before the first Monday of September sfter bis
election the oce shall be held to be vacant and shan De
Sec. Is The act entitled to provide for the
semi collection of passed April IL 1885,
hereby repealed, but Notwithstanding this repeal the
twelfth section Of said shall continue in force until
the hrst Monday in September next aud provided. that
this repeal shall not affect the existing rghts liabilities
any person persons, civil or criminal, hut the
may be prosecuted II the said act not repealed
Sec. ~. This act to take effect aud be In force from
aud after its passage.
't if'r WILLIAM WOODS.
speake- of the House Of Representatives.
| MARTIN wELKER,
rF. President OF the Senate.
April ., 1889.