Western Reserve chronicle. [volume] (Warren, Ohio) 1855-1921, 1859-06-22

eTal funds for which taxes shall have been asses
= sed. in their proper proportions.
d See. 3. 1t shall be the duty of the count,
# auditor to set down the amount of taxes charget
: against each entry in two separate columns one
half thereof exclusive Of road taxes. in each col
D umn. and adding al, road taxes to said first hal
with sufficient blank space at the right of eac
] column to write the word paid and whel
, payment of either half such taxes shall be made
{ the treasurer shall write in the blank space Op
: poSiie the same the word "paid. and the auditO
of state is hereby authorized to prescribe sucl
{ other forms for coanty duplicates as may seea
| proper TO him. and produce uniformity through
ont the siate:a it shall he the duty OF count
r auditors to conform thereto.
) Sec. 1. " hen One-half the taxes, rs aforesaid
charged against any eatry on Il tax duplicate II
the hands Il a county treasury shall not be pal'
= on or before the twentieth dav of December mex
after the same shall have been 50 charged, q
when the remainder Of such taxes shall not b
paid ON or before the twentieth day fJunc me-.
Thereafter. the county treasurer shall proceed Il
collect the same by distress or otherwise, As MAJ
nj the time be prescribed by law. together viii
penalty of five per centum on the amount o
the taxes so delinquent, (Which penalty shall %
for the use of the treasurer as = compensation fo
such collection. land in all caSc- where such hal
OF any taxes, other than real estate. shall no
haze been paid on the twentieth day of Deem
Der. the whole amount of taxes, other than rra
estate for the current year. 50 charged. shall b'
dge and delinquent, and shall be collected il
the manner and with the penalty provided il
this section.
Sec. ). When one-half of the faxes charge
against any entry of real estate shall not be PAID
Oh or before the twentieth day of December IL
each year. or collected by distress or otherwise
prior to the next February settlement. Us author.
- 6atf sf thirty
thereon shall be added to such half of said take:
on the duplicate: and if the said taxes and pen
ally, including the remaining halt OF such take,
shall not be Ja,d On or before the twentieth %
June next thereafter: or collected by distress ol
Otherwise prior to the next August settlement
the same penalty shall be charged Oh said las
half of said taxes. and the amount of the Who'll,
together shall constitute the delinquent taxes On
such real estate, TO be collected in the Ela1nel
that is or may bc prescribed by law. and il
the amount of such delinquent taxes and penalty
together with the one-half Of the taxes charged
against such real estate EIr the current year. shall
not be paid on or before the twentieth day Oi
I December Of the same wear, the said delinquent
taxes and penalty, and the whole OF the taxes Ol
the current year, shall be due and collected by
the sale Of such real estate in the manner that is
nr NAV be authorized by law, and in case the
first a,f Of the taxes charged upon any real e.
tate shall he paid or before the twentieth day
OF December. aS provided in this act. but the re-
naming half thereof shall net be Paid on or be-
fore the twentieth dav Of June next thereafter oI
be collected by distress or otherwise Iri1r tothe
next August settlement as provided in This act
then the same penalty shall be added to such
unpaid taxes. and the same shall be treated rs
delinquent taxes. as provided in this act, md
with The taxes Of the current year, collected by
sale OF such real estate as Aforesaid.
See. 6. The county auditor shall. annually
during the month of August. make Out and re-
cord. in book 10 BE- provided for that purpose
list of all lands and town Lots returned by The
treasurer delinquent at the preceding settlement
describing saeh a.i,s ;ssld Town lots in sad list
rs the same shall be described on the tax duEli'
cate. and charging thereon the unpaid taxes fol
the year next preceding. together with the pen
atty thereon. as provided in this act. AMI als'
the taxes OF the current year; aHd shall certify
the correctness thereof. and the date at which
the same was recorded, and sign the same Oil
cially.
See. :. The county auditor shall. annually
on or before the first day Gf October. deliver tC
the county treasurer the duplicate Of taxes re-
quirod by law to be made out; and TIE trrasur-
cr's Office shall be kept open. for the receipt o
taxes. from the time Of the delivery of tie Gu-
plicate to the treasurer (except when he may be
required 10 be in the several townships to revise
ItaXes) until the twenty-hfih day of January
aud from the fins, day Of April until the twenti-
eth day Of July.
Sec. :. Each county treasurer shall. on OF
before the fifteenth dav Of February in each
year. settle with the auditor Of his county for al
taxes that he NAV have collected at the time ol
making such settlement: and he shall also, on o.
before the tenth day of August in each year, set
tie with the auditor of his county for all taxes
l., fnH fpna Of
said settlement. not included IN the preceding
. February tilement; and at each Of such settle
ments the auditor shall allow to the treasurer on
the moneys collected on the duplicate and &c
counted for by him, his fees, agrecably to the
rate or per centage allowed by law at a full set
tlencnt of the county treasurer. The fun settle
ment of the county treasurer with the county
commissioners. now required By law to be made
on the first Monday in June. shall hereafter be
made on the first Monday in September annu-
ally.
; sec. 9. In meking the settlements required
by the preceding section, the county auditor
shall carefully examine the fax duplicate, and
ascertain, from the entries of taxes and penalty,
paid in whole or part. and from such other sour
ces of information rs NAY be within his reach.
the true amount collected bv the treasurer on ac-
cn,lnt Of each of the several taxes charged on
such duplicate. and the amout remaining in the
hands Of the treafurer belonging to each fund.
and shall give tO the treasurer separate certlfi-
Gates in duplicate of the separate sums found to
haze been collected bv him. The county audi
tor shall also make out and deliver to the county
treasurer a certificate in duplicate, specifying
the amount charged on the tax duplicate of the
county for each ofthe several purposes for which
taxes shall have been levied, and also certifi-
cate or an abstract. in duplicate, of the taxes
which have become due and payable, and which
remain unpaid.
The county auditor shall also make ont and
carefully file and preserve in his office list of
the taxes and penoltv so due and unpaid, which
shall be denominated the delinquent list.
Sec. 10. Each tounty treasurer shall. within
ten davs next after he shall have made each semi
annual settlement tn the county auditor. a.
required by this act. present 10 the auditor of
state and the comptroller of the treasury. each,
one Of the several ceritcatesand abstracts Of the
county auditor. required to be made out in tn.
preceding section.
See II. The auditor Of state shall. on receipt
ofthe certificates and abstracts aforesaid, proceed
to settle with the county treasurer for the mon
eys in his hands belonging TO the state. and TO
ascertain the evact sum or sums payable by him
into the state treasury, aud shall certify the same
to the comptroller of the treasury, specifying in
the certificate or certificates the amount belong
ing to each fund.- and the total amount to be
paid into the state treasury. And on receipt Of
such certificate or certificates. and finding the
same to bc correct, the comptroller of the treas
ury shall issue certificate certificates & ereoi,
specifying af aforesaid and the county treasurer
shall forthwith deliver the same TO the treas
urer of state, and pay into the state treasury the
full amount of all sums 50 found to be in his
hands and belonging TO the state; and the treas
urer of state shall thereupon give To such county
treasurer n receipt or receipts for such payment,
rs NAV be required by law.
Sec. ID. Each county tr asurer shall. imme-
diatelv after each semi-annual settlement with
the county auditor of his county. on demand
and presentation of the warrant of the county
auditor therefor. pay over to the township treas
urer, city treasurer, or other proper officer, all
moneys in the county treasury belonging TO any
township. city. incorporated village or school
district: provided, that if any township treasurer
or other proper officer aforesaid, shall request
or the trustees of any township, the council OF
any city or incorporated village. or the board OF
education of any school district. respectively.
shall so direct, the moneys mentioned in this
section shall remain in the county treasury, to
be thence drawn by the proper local treasurer,
on the warrant of the county auditor, in sums OF
not less than one hundred dollars.