The Highland weekly news. [volume] (Hillsborough [Hillsboro], Highland County, Ohio) 1853-1886, 1859-07-14
Laws of Ohio
PUBLISHED BY AUrHoRlTY

PUBLISHED BY AUTHORITY.
mo. 1871 AN ACT
To provide for the semi-annual collec-
ton Of taxes.
Section /. Be it enacted by the Cen
eral Assembly Of the State Of Ohio,
That each person charged with taxes on
tax duplicate in the hands of O county
treasurer may, at his option, pay the full
amount Of such taxes on or before the
twentieth day Of December, or one-half
thereof on or before the twentieth day
Of December, and the remaining half
thereof on or before the twentieth day
Of June next ensuing; provided, how
ever, that all road taxes so charged shall
be paid prior to the twentieth day of
December, in the manner prescribed by
law.
Section 2. When taxes charged against
the property of any person shall be paid
by instalments, as aforesaid, each Of
such payments, exclusive Of road taxes,
shall be apportioned among the several
funds for which taxes shall have been
assessed, in their proper proportions.
Section 3. It shall be the duty Of
the county auditor to set down the
amount Of taxes charged against each
entry in two separate columns, one-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 pay
mcut Of either half of such taxes shall
be made, the treasurer shall write in the
blank space opposite the same the word
"paid;" and the auditor Of State is
hereby authorized to prescribe such
other forms for county duplicate as may
seem proper to him, and produce uni
formity throughout the State; and it
shall be the duty Of county auditors to
conform thereto.
Section T. When one-half the taxes
as aforesaid charged against any entry,
on tax duplicate in the hands Of q
county treasurer, shall not be paid on
or before the twentieth day of Decem-
Der next after the same shall have been
so charged, or when the remainder Of
such taxes shall not be paid on or before
the twentieth day Of June next thereaf-
ter, the county treasurer shall proceed
to collect the same. by distress or other
wise as may at the time be prescribed
by law, together with a penalty Of five
per centum on the amount of the taxes
so delinquent, (Which penalty shall be
for the use of the treasurer as a com
pensation 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 twentieth day of De-
cember, the whole amount of taxes,
other than real estate, for the current
year, so charged, shall be due and de-
linquent, and shall be collected in the
manner and with the penalty provided
in this section.
Section 8. 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 dupli-
cate; and if the said taxes and penalty
including the remaining half of such
taxes, shall not be paid on or before the
twentieth of June next thereafter, OF
collected 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, tc
be collected in the manner that is OF
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 es
tate for the current 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 real estate in the manner thai
/ is or may be authorized by law, and in
case the first half of the taxes charged
upon any real estate shall be paid on OF
before the twentieth day of December
as provided in this act, but tho remain,
ing half thereof shall not be paid ON OF
before the twentieth day of juno mex
thereafter or be collected by distress OF
otherwise prior to the next August set.
element as provided in this act, then tho
same penalty shall be added to such un.
paid taxes, and the same shall be treated
as delinquent taxes, as provided ia thi.
act, and, with the taxes Of the current
year, collected by sale Of such real cs-
tate as aforesaid
Section 6. The county auditor shall
annually, during the month Of August
make out and record, in a book to be
provided for that purpose a list of all
lands and town lots returned by tho
treasurer at the preceding settlement
describing such lands and town lots. in
said list, as the same shall be described
on the tax duplicate, and charging
thereon the unpaid taxes for the year
next preceding, together with tho pen.
atty thereon, as provided In this act and
also the taxes of the current year; and
shall certify the correctness thereof and