American Lancaster gazette. [volume] (Lancaster, Ohio) 1855-1860, 1859-06-23

all Judgments Tendered lipon any Of the afuTe
said contracts, inteFesl sllali he computed un-
I'll payment at the yaie specified thersin, no,
exceeding ten per ceppm per annnm, rs tho
sA'd act passed February p, 1889, chad not
been passed -l-- 14
Sec. g.. That this act shall take effect and |
be in force upon lis passage a,s sa o.,
..--,. WILLIAM b. WOODS.
Speaker Of The House OF Representatives. |
~ MARTIN WEEKEK.
~ Pfesidentof the Senate.
D. March 81, 1859. ~ is5sama 1
No. I67. AN ACT.
To provide for the semi annual collection Of
5ssn f1sF taxes. as.sF ss3. 1sTat |
Sec. 1. Be IL enacted Jy,the GsnerGl A
se'abIy Of hs STATE Of OLio, That each per
son charged with taxes on a tax duplicate in the
hands OF county treasurer may, at his op.
ton, pay the full amount OF such taxes on or
before Me twentieth day Of December, or one
hall thereof on or before The 20tlt day OF Dec,
8 the remaining half thereof on OF before The \
twenttethday ofJune next ensuing; provided, 4
however, that all road taxes 50 charged shah
be paid prior tothe twent ieih lnyof Dseem>
Der, 20 The manner prescribed by law,a ssEt
SEQ. 2. When taxes charged against the
properly OF any person shall be paid by in
stalments, as'aforesaid, each OF such payments,
exclusive OF road taxes, sbalh be apportioned
among the several funds for whieb1laxeS shall
tions. 'EF
. See. 8. II shsll be the duty or the county
auditor 10 set down the amount oftaxes charged
against each entry Intwo separate columns,
one; hall thereof exclusive Of road taxes, in
each column, aud adding all road faxes TO said
hrSt haff,' witha sufficient blank space al the
rignt OF each columnto write the word "paid,J
and when payment Of either half Of such tax =
es shall be made, the treasurer Shall write in
the blank space opposite he same the word
"pald;" and the eauditor of,siate is hereby au-
thorizedtoprescrbes such other forms for conn.
~ duplicates as may seem proper 10 han, and
produce uniformity throug bout The state; and
u shall be the duty of county auditors TO con
| form thereto. lf
! Sec. A. When one half The taxes, as afore
said, charged against any entry, on tax du-
pcate in the hands OF a county treasurer, sh all
not be paid on or before the goth day OF De-.
cember next after the same shall have been so
charged, or when the remainder OF such taxes
shall not be paid on OF before the twentietlI
| day OF June next thereafter, te county treas.
urer shall proceed TO collect the same BY dis
tress OF otherwise,as may. at the time be pre-
scrlbed by law, together with penalty OF Ave
per centum on the amountof tie taxes so de,
Iinquent, (Which penalty shall be for the use
OF The treasurer as compensation for such
collection); and in all cases where such half
OF any taxes, other than on real estate, shall!
not have been paid on the twentieiyGay of
Decenber, the whole amount of taxes, other
than real estate, for The current year, so charg-
ed, shall be due aud delinquent, and shall be
collected in the manner and with the penalty
provided in this section. .F5 sH
l. Sec. 8. When one half the taxes charged
against any entry OF real estate shall not be
paid ON or before the twentieth day OF Dec EN-
berin each year. or collected by distress OF
otherwise, prior to the next February settle
meHt, as authorized by this act, penalty ol
thirty pei, ,oent, thereon shall be added to such
hall OF said taxes on the duplicate; and If the
said taxes and penalty, including the remain
ing half OF such taxes, shall not be paid on OF
before the twentieth Of June next thereafter,
or collected by distress or otherwise PRIOR to
D 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 delinquen; taxes on such real
estate, TO be collected in the manner that is Of
q may be prescribed by law. And ifihe amount
. Of such delinquent taxes and penalty, togeth
er with one half the lakes charged sgains
such reel estate for the current year, shall no
n be paid on or before the twentieth day of De
ceniber OF the same year, the said delinquen
taxes and penalty, and the whole OF the taxes
Of the currentyear, shallibeld due and collected
1by the sale Of such real estate IN the mAnnel
o that is or may be authorized by law, md il
. case the first half Of The taxes charged upor
y any real estate shall be paid onior before the
twentiethdsy OF December, ms provided in THU
act, but the remaining half thereof shall NO
F.. be paid on OF before the 20th day of June mex
,O thereafter, or be collected by distress or other
wise prior to the next August settlement n:
provided in this. act, then the same peaslt,
shall be added TO such unpaid taxes, and ths
T. same shall be treated as delinquent taxes, al
provided in This act, and, with the taSesof The
!" currentyear, collected by sale offsnch real es
q tate, as aforesaid. IL -s4l.3' Fs ts;-t "a
aot Sec. 6. The county auditor SHALL annually
= during the month or August, make out and re
y cords in a book togbe provided for that pur
., posef q list Of all lands and townilots retume,
70 by the treasurer as delinquent at the precedin
: settlement, describing such lands and tow
n lots, in said list as The same shall be describ
~ ed on the takdqpheate, and charging thereof
:, the unpaid taxes for the year neal preceding
ID together with the penalty thereon, as provide
lcl in this act, and also the taxes of The curren
y year; and shall certify the correctness theteoi
e and the date at which the same was recorded
N and sign the same officially. sqf "a hesigc9l
be Sec. Z. The county auditor shall, annually
< on OF before the frstday OF October, deliver I
II the county treasurer the dupkcBteo Of toxesfe
>, quired by law 10 be made out; and thetTeasu
a rer' $ Office shall be kept open, for the receiT
IN Of taxes, from the time OF the delivery of th
70 duplicate to the treasurer Except when h
ofl may be required TO be in the several township
q to receive taxes until the twenty- fifth dayt
g. January, and from the first day of ApTil unit
or the twentieth day of July. ,.f i,
ar Sec. 8. Each county treasurer shall, on
y before the fifteenth day Of February in eac
m year, settle with the auditor OF his county fC
ch all taxes that he may have collected at IN
y time of making such settlement; and he sha
TO also, on OF before the tenth day OF August j
cd each year, settle with the auditor OF his coun
'rt ty for all taxes that he may have collected, a
-. the time OF making such settlement, moi inclH
OF ded in the preceding February settlement; an
cd at each OF such settlements the auditor sha
80 allow to the treasurer on the moneys collecte
i on the duplicate and accounted for by him, hi
fees, 1greeably totheIate ofpercentage allow
ed by law at n full settlement OF the counl
treasurer, The full settlement Of the couT
ty treasurer with the county commissioned
= now required by law TO be made on the fir
ed Monday in June, shall hereafter be made o
", the FIRST Monday in September annually.
ny Sec. 0, In making the settlement reqnire
by the preceding section, the county audiiI
Is shall carefully examine the tax duplicsie, an
n, ascertain, from the entries oftaxes'and pena
w ty, paidin whole o y part, and from such 9th,
'6, sources Of information a. may he within h
~ reach, the une amount collected blythe tfea