The weekly Portage sentinel. [volume] (Ravenna, Ohio) 1854-1861, 1859-06-30
WHOLE NUMBER 5S4.

poslte the same the word "paid;" and the
auditor of state is hereby authorized to pre-.
scribe such other forms for county duplicates
as may seem proper to him, and produce
uniformity throughout the state; and il shall
be the duty of county auditors to conform
thereto.
Sec. 4. When one hulf the taxes, as
aforesaid, charged against any entry, on
tax duplicate in the hands OF county treas
urer, shall not be paid on or before the twen-
tieth day of December next after the same
shall have been SO charged, or when the re.
mainder of such taxes shall not be paid on
or before the twentieth day of June next
thereafter, the county treasurer shsl proceed
to collect the same by distress or otherwise,
as may at the time be prescribed by law, to-
gether with penalty of five per centum on
the amount of the taxes so delinquent,
(Which penalty shall be for the use of the
treasurer as compensation for such collec-
tionG; and in all cases where such half of
a1y taxes, other than on real estate. shall
not have been paid on the twentieth day of
December, the whole amount of taxes, other
than real estate, for the current year, go
charged, shall be due and delinquent, and
shall be collected in the manner and with
the penalty provided in this section.
Sec. S. When one-half 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 collected
by distress or otherwise, prior to the next
February settlement, as authorized by this
act, a penalty of thirty per cent. thereon
shall be added to such half of said taxes on
the duplicate; and if the said taxes and pen.
atty, Including the remaining half of such
taxes, shall not be paid on or before the
twentieth of June next thereafter, or collec
ted by distress or otherwise prior to the next
August settlement, the same penalty shall
be charged on said last half 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 one.half of the taXes
charged against such real estate for the cur
rent year, shall not be paid on or before the
, twentieth day OF December OF the same year,
the said delinquent taxes and penalty, and
the whole OF the taxes of the current year
shall be due and collected by the sale of such
reel estate in the manner that is or may be
: authorized by law, and in case the first hal
of the taxes charged upon any real estat,
shall be paid on or before the twentieth da,
, OF December, as provided in this act, but thu
remaining half thereof shall not be paid or
or before the twentieth day of June mex
; thereafter, or be collected by distress Oh
otherwise prior TO the next August settle
ment as provided in this act, then the same
!, penalty shall be added to such unpaid taxes
| and the same shall be treated as delinquen
taxes, as provided in this act, and, with thu
taxes Of the current year, collected by salt
of such real estate as aforesaid.
c Sec. 6. The county auditor, shall, annu
e ally, during the month Of August, make GU
II and record, in book to be provided for tha
8 purpose, list of all lands and town lots re
II turned by the treasurer delinquent at tn
e preceding settlement, describing such land
d and town lots, in said list, Bs the same sha
e be described on the tax duplicate, and chars
u ing thereon the unpaid taxes for the yea
g next preceding, together with the penalt
i. thereon, as provided in this act, and also tn
i taxes of the current year; and shall certif
e the correctness thereof, and the date q
Il which the same was recorded, and sigu tn
: same off cially.
9 Sec. 7. The county auditor shall, annu
q ally, on or before the first day of October
g deliver to the county treasurer the duplcat
u of taxes required by law to be made out; an
d the trcasurer's office shall be kept open, fo
Il the receipt of taxes from the time of th
l. delivery of the duplicate to the treasure
n (except when he may be required to be i
y the several townships to receive tsxes) vi
Is til the twenty. 18th day of January, and irol
the first day OF April until the twentieth da
i of July.
l. Sec. 8. Each county treasurer, shall, o
y or before the fifteenth day of February
J. each year, settle with the auditor of hi
Is county for all taxes that he may have CO.
e ected at the time of making such settle
10 ment; and he shall also, on or before tn
oi tenth day of August in each year, settI
"a with the auditor of his county for all take
4 that he may have collected, at the time
"a making said settlement, not included in tn
IL preceding February settlement; and at eac
ne Of such settlements the auditor shall allo
L. TO the treasurer on the moneys collected o
nt the duplicate and accounted for by him, h
e. fees, agreeably to the rate or percentage a
e. lowed by law at full settlement of til
t. county treasurer. The full settlement
n the county treasurer with the county con
or missioners, now required by law to be mac
oil on the first Monday in June, shall hereaft'
Is be made on the first Monday in Septemb,
Is annually.
v; Sec. 8. In making the settlements n
Or qulred by the preceding section, the count
OIL auditor shall carefully examine the tax d.
s, plicate, and ascertain, from the entries
ID taxes and penalty, paid in whole or part, ar
from such other sources OF information
may be within his reach, the true amour
s. collected by the treasurer on account
each of the several taxes charged on SUI
duplicate, and the amount remaining in Il
hands of the treasurer belonging to ca.
fund, and shall give to the treasurer sep
rate certificates in duplicate of the separa
of sums found to have been collected by biz
The county auditor shall also make out al
nj deliver to the county treasurer certifica
ch in duplicate specifying the amount charg
II. on the tax duplicate of the county for ea
ar of the several purposes for which tax
of shall have been levied, and also a certifica
of or an abstract, in duplicate, of the tax
70 which have become due and payable al
q. which remain unpaid. The county audit
n. shall also make out and carefully file oil
4 preserve in his Office list of the taxes al
ii penalty so due and unpaid. which shall
~ denominated the delinquent list.
Sec. 10. Each county treasurer sha
he within ten days next after he shall ha'
n made each semi-annual settlement with Il
" county auditor, as required by this act, pr
D. sent to the auditor of state and the com
Il t.olIar oF tho troacuru nach ono oF tho go