The Ashland union. [volume] (Ashland, Ashland County, Ohio) 1854-1868, 1859-05-25

said contracts, interest shall be computed unit
e payment at thesrate specified therein, not eX
d ceoding ten per centum per annum, as thong
8 said act, passed February 25, 1859 had nc
been passed.
e Sec. 3. That this act shall take effect ant
be in force upon its passage.
WILLIAM B. WOODS,
: Speaker Of the House IF Representative
S MARTIN WELKER,
, President of the Senate
March 80, 1859.
mo. 1877 AN ACT
To provide for the semi-aunual collection o
Section /. Be it enacted by the Genera
Assembly If the State of Ohio, That eaci
person charged with taxes Oh a tax dnpiicat,
in the hands f a county treasurer may, at hi
option, pay the full amount of. such taxes VI
or brfare the twentieth day of December, on
one half thereof on or before the twentieth
2 day of December, and the remaining half there
Of on or before the twentieth dey Of June mex
ensuing; provided, however, that all road
taxes so charged shall be paid prior to that
twentieth day OF December, in the manner
prescribed by law.
Sec 2. When taxes cha ged against the
property of any person shalt be paid. by in
stallments. as aforesaid, each of such payments,
exclusive Of road taxes, shall be apportioned
among the several funds for which taxes shall
have been assessed. ih their proper proportions.
Sec. 3. II shall be the duty OF the county
auditor to set down the am unit of'a&es cbarg'
ed agaiust each entry in two sepatate COLUMNS,
~ore-half thereof, exclusive of road taxes, IN
each column, and adding all road taxes, to said
first half, With a sufficient blank space at the
right of each column to write the word paid"
and when ayment of either halt of such taxes
shall be made, the treasure shall write in
the blank space opposite the same tie word
'paid;'' and the auditor Of sta.e is hereby
authorized TO prescribe such other forms for
county duplicate as may seem proper to him,
and produce uniformity throughout the state;
aud it shall be the duty of the county auditors
to conform thereto.
Sec. 4. When one. half the taxes, as afore.
aid. charged against any entry. on a tax
duplicate in The hands of q county treasurer.
shall not be paid on or before the twentieth
day Of December next after the same shall
have been SO charged. or wien the renaiIuc,
Of such tax shall not be paid on or before the
twentieth day of June next thereafter; the
county treasurer shall pr oce-d to collect the
same by distress or otherwise as may ut the
rine be prescribed by law; together with a
penalty Of FIVE percentum on the amount at
he taxes so Delinquent. (abicb penalty shall
be for the use of the II. asurer as a compehsa.
non for such COLLECTION ;)-a''d in all cas.s where
such half of any taxes. o'ber than on r+a-
estate, shall not have been paid on the TWEEN
tIeth day of Decor. Der; the whole amount Of
axes, other thai real esraie, for the current
wear, so charged, shall be due aud delinquent.
and shall be collected in the manner aud with
t!he penalty provided in this Section
: Sec, 5. When oue.haif The taxes charged
against arv entry of real estate shall not be
aid on or before the twentieth day of Decem.
ha. - aaoh ra,r n r cDl1antaA NV dietraSs N r |
otherwise, prior to the next February settle
ment, as authorized by this act, a penalty of
'tirty per cent. thereon shall be added t"
such half of said taxes on the duplicate; and
if the said taxes aud penalty, including the
half of such taxes, shall not be paid
nu or before the twentieth of June next there
after, or collected ~ distress or otherwise
prior TO fhe next August settlement, The same
penalty shall be charged OH said last half Of
said taxes, aud the amount of the whole to-
ge,her 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
aud penalty, together with the one-balf of The
taxes charged against such real estate for the
year, shall not be paid on. or before
he twentieth day of December of the same
year, the said Delinquent taxes aud penalty.
aud the whole of the taxes of the current year,
shall be due and colIec ed by the sale nf such
real estate iu the manner that is or may be
authorized by law, aud in case the first BALI
If the taxes charged upon any real estate
hall be laid on or before the twentieth day
,f Dece III Der. as provided in this act, but the
half thereof shall not be paid on or
before tue twentieth day of June next there
or be collected by distress or otherwise
,rior to the next August settlement ss pro
in this act, then the same penalty shall
De added to such unpaid taxes, aud the same
hall be treated as delinquent taxes, as provi-
led in this act, aud. with the taxes of the cur
year, collect by sale of such real estate as f
.foresail. I
Sec. 6. The c"unty auditor shall, annually ;
Turing the mouth of August. make out aud
ecord, iu n book TO be provided for that pur ,
,aoo, q fis1=of all 1nuds aud town lots returned r
y the treasurer Delinquent at the proceeding /
etilement, describing such lands aud town g
OTIS. in said list, as there shall be described on :
be tax duplicate, aud charging thereon the Y
lnPad taxes for the Year next proceeding. to il
ether with the penalty thereon, as provide n
4 this act, aud also the taxes of the current a
ear; aud shall certify the correctness there
T, aud The date at which the same was record :,
d, aud sign the same officially.
SEC Z. The county auditor shall, annn-
lily, OH or before the FIST day of October, de-
yer to the county treasurer the duplicate of
ixes required by law To be made out; and
ne treasurer's office shall be kept open, for
ne receipt of taxes, from the time of the de =,
very of the duplicate to the treasurer Tex |!
spting when he may be required to be iu the L
.veraI Townships I'd receive taxrs) until the,
ReDty fifth day of January, aud from the first
ay of April until the twentieth day of July.
Sec. g.. Each county treasurer shall. op or Sc
=fore the fifteenth day of February in each 81
ear, settle with the auditor of his county for al
! raxes that he may have collected at the q,
mic of making such settlement; aud he shall I'll
SO, on or before the tenth day of August III til
.ch year, settle with the auditor of his county tn
r all taxes that he may have collected, at til
lie time of making said settlement, not incI1 IN
ed in the preceding February settlement; aud la
each of such settlements the auditor shall ed
TO the treasurer. on the moneys COLLECTED an
, the duplicate aud accounted for by him, de
is fees, ,agrecably to the rate or pefcentage an
lowed by law at a full settlement of The al