Year: 1859

taxes.


Section l. BE IL enacted by the Gensrgl
Assembly Of the Stale of Ohio, That each
person charged with taxes on tax duplicate
in the hands of 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 hall
thereof on or before the twentieth day OF
June next ensuing: provided, however, that
all road taxes SO charged shall be paid prior
TO the twentieth day of December, in the
manner prescribed by law.


Sec. 9. When taxes charged against the
property of any person shall be paid by in
staIiments, as Aforesaid, each of such pay
ments, exclusive of road taxes, shall be ap
portioned among the several funds for which
taxes shall have been assessed, in their prop.
pr proportions.


Sec. o It shall be the duty Of the county
auditor TO set down tie amCunt 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 10 said first half with sufficient blank
space at the right of each column to write
the word paid ard " hen payment of eth
er half of such taxes shall be made, the
treasurer shall write in the blank space op.
posite the same the word "paid;' aad the st.
ditor of state is hereby authorized to prescribe
such other forms for county duplicates as
may seem proper to him, and produce uni
formity throughout the state; and il shall be
the duty of county auditors to conform there
to.


Sec. 4. When one-half the taxes, as afore-
said, charged against any entry, on tax du-
plicate in the hands of a county treasurer
shall not be paid on or before the twentieth
day of December next after the same shall
have been so charged, or when the remainder
of such taxes shall net be paid on or before
the twentieth day of June next thereafter
the county treasurer shall proceed to collect
the same by distress or otherwise, as may al
the time be prescribed by law, together 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 com.
pensation for such collection); and in all ca
ses where such half Of any 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, SO charged, shall be due
and delinquent, ard shall be collected n the
manner and with the penalty provided in this
section.


Sec. 5. When ne-half of the taxes charg-
ed against any entry of real estate shall not
be paid on or before the twentieth day of De-
cember in each year, or collected By distress
or otherwise, prior to the next February set
tlement as authorized by this act penalty
OF thirty per ceut. thereon shall be added to
such half Of said taxes OH the duplicate; and il
the said taxes and penalty, including the re
manning half OF such taxes, shall not be paid
on or before the twentieth of June next
thereafter, or collected by distress or other
wise 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 delin-
uuent taxes on such real estate, to be col
leCted in the manner that is or may bp pre-
scribed 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 current year. shall
not be paid on or before the twentieth day of





quent taxes and penalty, and the whole of
the taxes oftke current year. shall be dus and
collected by the sale OF such real estate ip
the manner that is or may be authorized BY
law, and in case the first half of the taxes
charged upon any real estate shall be pa i'd
on or before the twentieth day of December
as provided in this act, but the remaining
half thereof shall not be paid on or before
the twentieth day of June next thereafter, or
be collected by dis stress or otherwise prior to
the next August settlement as provided in
this act, then the same penalty shall be add
ed to such unpaid taxes, and the same shall
be treated as delinquent taxes, as provided in
this.act, and, with the taxes Of the current
year, collected by sale of such real estate as
aforesaid.


Sec 6. The county auditor shall, annually,
during the month of August, make out and
record, in a book to be provided for that pur-
pose, list of all lands and town lots return.
ed BY the treasurer delinquent at the prece-
ding 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 the penalty thereon,
as provided in this act and also the taxes OF
the current year; and shall certify the cor
rectness thereof, and the date at which the
same was recorded, and sign the same Off
cially.


Sec. Z. The county auditor shall, annual
ly, on or before the first day of October, de-
liver to the county treasurer the duplicate OF
taxes required BY law to be made out; and
the treasurer's Office shall be kept open, for
the receipt oftaxes, from the time of the de-
livery of the duplicate to the treasurer lex.
cept when he may be required to be in the
several townships to receive taxes) unit the
twenty-filth day of January, and from the
first day of April until the twentieth day q
July.


Sec. 8. Each county treasurer shall, on or
before the fifteenth day of February in each
wear settle with the auditor of his county for
all'taxes that he may have collected at the
time of making such settlement; and he shall
also, on or before the tenth day of August in
each year, settle with the auditor of his coun-
ty for all taxes that he may have collected
at the time of making said settlement, not
included in the preceding February settle
ment; and at each of such settlements the
auditor shall allow to the treasurer on the
moneys collected on the duplicate and ac-
counted for by him, his fees, agreeably to tae