Delaware gazette. [volume] (Delaware, Ohio) 1855-1886, 1862-06-06

! necessary not exceeding The average OF the
following rates, viz: Ca the first 81 600 600
Of taxable property. three mills; an the secoud
| 81 900 600, two mills on the excess over
/ $4,000 900, up to S9,000,O00, one and one
half mills; and on any excess Of valuation
over six million dollars, onc mill. Tins, If a
county have ten million dollars valuation. the
levy cannot exceed three mills on one million
dollars; two mills on one million d liars; one
4 mill and half on four million dollars; and
one mill on four million dollars, the average Of
which is one mill and half, so that county
having a valuation Of ten million dollars, can
not levy more than one aud half mills or
fifteen thousand dollars for county purposes.
/ If the valuation be greater or less than ten
million dollars, the average will, of course,
vary, but viii be made up in the same way.
ROAD, BRIDGE AND BUHDTNG TAx.-For
roads, bridges and building purposes each, the
/ county commissioner can levy tax not cx-
ceeding tile average Of the following rates, viz
| On the first six million dollars, one fourth Of
one mill !; on the excess over six millions up
to ten million dollars two-tlirds Of a mill
on the excess over ten millions up TO tweuty
million dollars, three twentieths of a mill; on
the excess oyer twenty millions mp 10 thirty
1 million dollars, oHe-tenth Of one mill and on
| the excess over thirty million dollars OF valua-
| ton, one-tweuticth Of mill. So that If a
| county have q valuation of ten million dollars,
the levy for each Of these purposes may be
! twenty-three one hundreihs OF mill; If
twenty millions, iri6eteen one huHdFctlls of a.
mill. the rate being decreased byaan increased
] valuation. The levies for road bridge and
/
these purposes. Ii any important bridge or
bridges, belonging TO aud maintained by any
county, shall be destroyed (after the Act was
passed Us any casualty, aud the restoration
| thereof is nc cessary for pubic accommodation.
the commissioners or tile county may levy f,r
that purpose, a special tax not exceeding hall
a mil in any one year, tie proceeds OF which
shall be applied solely to the restoration oi
such bridge or bridges.
! FooR IURPosEs.- commissioners may
| levy ajax not exceeding oue -soar,h Of Il min
for poor purposes.
loNGvIEw AsYEUN.-The commissioners CT
Hamilton county may levy a tax not exceed
ing four tenths Of mill TO aid in support o.
Long view Asylum, but in no ether county
can this levy be made.
I . a
may levy tax for township and township
poor purposes, not exceeding one-haif mill on
the first one hundred thousand dollars y,l!ud-
ton, and one-lourih OF a mill on the excess
over one hundred thousand. The average on
two hundred thousand dollars being three
eighths of one mill, aud less if the valuation
exceeds two hundred thousand dollars.
SoHoo1. AND SCHOOL House PuRPosEs.-
Local School Boards may levy for school and
school house purposes a tax not exceeding
two and three-fuurths mills; except in Gin
cimati, where the levy cannot exceed one mill
and quarter, and except in districts orgaui-
zed under the Akron School Law, in which the
levy cannot exceed two mills and a half. In
addition TO this. the city Of Columbus my
carry out the Act Of March 81, 1860, to raise
money for the erection Of school buildings.
CITIES AND VILLAGES Yiildge authorities
may levy a tax not exceeding one mill cities
of the second class not exceeding Two mills;
cities of the first class having population
under 100000, four mills Cities having
population ever loo 600 1--WE mills; and one
half mill to aid in lighting the city.
Relief OF FAMILIES Of SoLDIERs.-The
/ Act Of March o, 1862, authorizes the com
missioners of any county that expended money
for the relief of the families of soldiers under
the Act of May 10, 1861, where such cxpen-
diturcs exceeded The amount levied rnder that
Act, 10 levy in 1862 rate sufficient to pay
such excess, but not exceeding one-half mill
on the dollar.
6uRrLUs REvENUE.--'Fhe Act Of April %,
1862, in relation 10 the Surplus Revenue.
requires counties that have not wholly refund.
ed to the State the surplus revenue received
by them, 10 levy tax Of one-fourth Ct one
mill on the dollar for that purpose in 1862,
ard each year thereafter until the whole
of interest and principal shall have been raised
and paid over. If the sum required in any
county should be less than the net amount
amount raised in 1862, by levy Of onc-lourth
of Il mill. then the levy should be of such rate
only as will raise the required amount.
LIMITATION OF TAxEs.-The 9Th section Of
the Act of April 80, 1862, prescribing the
rates Of taxation, declares that tit shall be
unlawful for the corporate authorities Of any
county, city, village. town. township, or dis
trict, to levy any other or greater tax than the
taxes authorized by tthisl Act, or some other
Act Of the present General Assembly, or to
contract any debt, make any contract, or in
cur any pccuniary liability for the payment of
either the interest or principal of which, dur
ing the then current or any subsequent year,
it will be necessary to levy any other or
greater tax or taxes than the then existing
laws shall clearly authorize to be levied" The
Act, however, saves to the constituted authori-
: ties Of counties, cities villages, towns, town
ships, and districts, the authority heretofore
conferred by law, to levy taxes for the pay
nent of the interest and principal Of the debts
of such counties &C., existing at the time o /
the passage of the Act and also to cities
and villages the right TO make assessments on
property adjacent TO local improvements made
in such city or village, for the purpose of pay
ing the cost thereof, and the damages sustained
thereby.
The Act also declares that contracts made
in excess of the amount authorized TO be levied
shall be null and void. as against the corpora
tion and that the officers making or sane
tioning the game, shall be liable therefor to
the par ties with whom such contracts may
have been made.
The foregoing statement shows the whole
Of the authority now existing by law for the
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