The Perrysburg journal. [volume] (Perrysburg, Ohio) 1853-1861, 1859-06-16
LAWS OF OHIO.
Published BY authority.

suchtAxes on or before the tweRtieth day Of Decem-
her or one-halft thereof on or before the twentieth
dsv Of December and the remaining half thereof on
or before the twentieth day OF June 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. q. When taxcs charged against the property
ocany person shall bc paid 10y iustamcns' rs nore'
each ofsuch payments, exclusive OF road taxes
,l be apportued among the several funds for when
taxes shall have been assessed in their proper pro
portions, 60 49,. ....,.. ..,,,,,s
10 act down the amount OF charged against each
entry In two separate Columus one-halt ihoroi' eS,
elusive OF road taxes in each column and nddlng AL
road taxes TO said first half with sufficient blank
spnee al the right of each column TO write tho WORD
"paid y aud when the payment OF either hn OF such
taxes shall he made, the treasurer shall write ~ the
bi,nk snace oppsite tho same word paid y and tho
auditor of the state is hereby authorized to prescribe
such other forms for county duplicates ns may seem
uroper 10 him, and produce uniformity throughout
t6e state and II shall be the duty of county auditors
20 conform thereto. ,,,
Sec A. When ono-hult the taxes rs aforesaid
chhreed painst any entry, tax duplicate in the
bSnfs of n county treasurer. shall not DO paid on or
before tho twentieth day of December next after the
snmo shall have been SO charged or wnen ,9o ro
thc twentieth day of June next thereafter the county
trensurcrs shall proceed to collect tho snme 10y dis
tress or otherwise aa may the time be prescribed
by law together with penalty ot hyo per centum on
the amount of the taxes 80 delinquent (Which penal
ty shall be for the of the treasurer as oompsn-
saton for such collection y aud in all cases where
such half OF any taxes other than on real estate snall
moi have been paid on the twentieth day OF Dooember
the whole amount oftXes other than real estate, for
the current YEAR 80 charged, shall be duo and dcn-
uuont aud shall bo collected IN the manner and with
the penalty provided In this section.
See B. When onchalf 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 col
ccted by distress or otherwise, prior to the next
February settlement, as authorized ny thi' act pen
atty of thirty per cent, thereon shall DO added 70
,rch LnIr of gnid taxes on tic duplicate; aud If tho
saidtaxes aud penalty including the remaining hall
of such taxes shall not be paid on or before te lWcnl
cb az limo next thereafter collected by distress or
ot,crwjse prior TO the next August settlement the
same penalty shall ho charged on said last halt ot
gaid taxes and the amount ot tue WhOe togct6er shal
consttuto the delinquent taxes on such real estnte to
b collected I'm the manner that is mny be prescribed
by law. And II the amount OF sucD delinquent
taxes and peunlty together WIN tuo 3no pa on tne
taxes CHARGED against such real estate Tor the current
Iont shall not be paid on or before the twentieth day
of December of tho same year, tho said delinquent
taxes and penalty, aud tho whoie OF tue tNNeS o tno
current Nenr shall be ducand collected by the sale
of such real estate in the manner that is or may be
authorized by law, In case the hrst nan OF the taxes
chargod mon any real estate shall be paid on ol
before the twentieth day of Dcccmhor MS provided
IN this act but the remaining half thereof shnl
not be paid on or before the wenticth oay OF 1un'
nnIt ,hprpnftor to be collected by distress other
yyisc nrinr IN Tho next August settlement us pro
yilcd in this act then the snme penalty shall bo adj
dcd to such unpaid taxes and tue same pe ue1'eu ~
delinuuent taxes as provided in this net. and, VIII
the taxes of the current year, collected by sale o
such real estate ns aforesaid
SOC q Tho county auditor shall annually during
the month ofAugust make out and record in boot
,n ho nrnvdoJ for that purpose Il list OF all land
nnd town lots returned by the treasurer delhqueh
a the preceding settlement describing such lands ant
town lots In said list the same shall be describe'
on the tax duplicate aud u charging thereon th'
unpaid taxes for the year next preceding, toSethe'
whtho penalty thereon, as provided IN this act an
also the taxes OF the current year and shall certit
tho corrcc tncss thereof and tho date Mt which tho
same was recorded and sign the same officially.
Sec. :. The county auditor shall annually ON Of
before tho first day of October, deliver to the county
treasurer the duplicate OF taxes required ny law t'
be made out aud tho treasurers oice shall ne kew
open for the receipt of taxes from the ume 0' Va
delivery of the duplicate u tho treasurer NeNeep
when he may be required 20 be in the several town
ships to receive taNesl until the twenty,hith day
jan and from the first day of April until the twenti
eth day ofJuly.
sec g. Each county treasurer shall, on or beGor
the fifteenth day of Febuary in each yenr settle wlti
the auditor Of his county Tor nli taxes mat nc ma
hnyo collected at the timo OF making such settlement
and shall also, on or before the tonth day OF Angus
in each year. settle with the auditor OF his county 10
all taxes, that he may have collected ut the time
making said settlement, notnucludcd IN tho preeed
inr February settlement and Mt each ot such settle
Incnts the auditor shall allow to tho treasurer on tn
moncys collected ON tho duplicate and accounted 10
by him, his fees agreenhy TO the rate ana peleentag
nllowed hy law ut full settlement OF the the count
treasurer, Tho full settlement of county treasure
with the county commissioners now required b
law To DO made on the first Monday in Septembe
annually,
l,Seo. . In making the settlements required by III
breeding section the county Ouulor hhHll 'HIciuu
xamme the tax duplicate, and ascertain from tn
Entries Of tONcs and penalty paid IN whole or par
aud from such other sources Conformation ns may b
within his rcnch, the true amount collected by th
trcns ON nee of each OF the several taxes charged o
such duplicate, a. the amount remaining in th
hands the treasurer belonging To eSch tundand sha
rive to the treasurer separate certificates in dupcat
Of The separate sums found 10 have been collected h
him The county auditor shalt also make out and d,
liver to the county treasurer certhcate IN dupd
cate specifying the amount charged ON the tax du
Oicate of the for each OF the several purpose
for which taxes shall have been levied, and also eel
tlicate abstract IN duplicate OF tue taxes whic
have become due and RNublc, and which remain IN
maid, The county auditor shall also make out an
careful, dlc aud preserve in his Office list of q,
taxes and penalty so due and unpaid, which shall b
d,nomnated the delinqucntlist
Sec 10. Each county treasurer shall within tc
daysnext after he shall have made each semi-annu;
settlement with the county auditor. as required b
this act present the auditor of state aud the conn
troer of the treasury each one OF the several ccrtit
Gates and abstracts OF the county auditor required
be made out in the preceding sceuon
See IL. 1he auditor of state shall on the rcceil
or tho certificates aud abstracts aforesaid, proceed
settle with the county treasurer for tho moneys In h
hands belonging to tho state and 20 ascertain the eN
net sum or sums payable 10y him into the state treas
urv and shall certify the same 10 the comptroller
thotrcasury specifying IN tho certificate or certificate
the amount belonging TO each lund, and the tot
amount to he paid into tho state treasury. Aud O
reccpt of such certificate or certificates, and hndu
the same to he correct tho comptroller OF the trea
ury shall issue q certificate or certificates thcrcu
specifying as uoresad; aud the county trc0surcrshu
forthwith deliver the same 70 the treasurer OF stat
and pay into the state treasury the tu amount of
sums so found TO be in his hands, and belonging
the state and the treasurer of state shall theropp,
give TO such county treasurer receipt receipts
such payment, may be required by law
Sec 10 Each county treasurer shall immediate
after each semi-anuual settlement with the coup
auditor of his county, ON domand and presentation
the warrant of the county auditor therefor pay oV
to the township treasurer, city treasurer, 9th
proper officer all moneys In the county treasury b
longing to any township CITY, Incorporated village
school district; provided, thAt il any township Tea
urer or other proper officer aforesaid. shall reQuo
or the trustees OF any township, tie council ot Al
city or incorporated village, or the board Of educ
ton of any school district respectively shall so dire
the MONEYS mentioned in this section shalt remain
the county asury, to be thence drawn by the pro
er local treasurer, the warrant of the county
tor in sums of not less than one hundred dollars.