Proceedings as to delinquent list.

SEC. 2597. In making such list, the delinquencies of each township shall be kept separate and distinct. After deducting the amount of taxes as returned delinquent and the collection fees allowed the treasurer from the several taxes charged on the duplicate in a just and ratable proportion, the treasurer shall be held liable for the balance of such taxes. After first correcting any error which may have occurred in the apportionment of taxes at any previous settlement, the auditor shall certify the balance due the state, the balance due the county, the balance due for road purposes and the balance due the township, and forthwith shall record such list of delinquencies in his office. (R. S. Sec. 1043.)

Certificate to treasurer as to moneys collected.

SEC. 2598. In making the settlement required by the preceding two sections, the auditor shall carefully examine the tax duplicate and ascertain, from the entries of taxes and penalty paid, in whole or in part, and from such other sources of information as are within his reach, the true amount collected by the treasurer or account of each of the several taxes charged on such duplicate, the amount remaining in the hands of the treasurer belonging to each fund, and shall give to the treasurer separate certificates in duplicate of the separate sums found to have been collected by him. (R. S. Sec. 1044.)

Certificate to treasurer as to taxes charged.

SEC. 2599. The county auditor shall also make and deliver to the treasurer a certificate specifying the amount charged on the tax duplicate of the county for each of the several purposes for which taxes have been levied, and also a certificate or an abstract of the taxes which have become due and payable and which remain unpaid. Provided that in making the settlement in February of each year, the auditor may ascertain the amount of taxes collected from the statements required by law to be made to him by the treasurer. (R. S. Sec. 1044.)

List and record of delinquent lands and lots.

SEC. 2601. During the month of August of each year, the auditor shall make and record, in a book provided for that purpose, a list of all lands and town lots returned by the treasurer delinquent at the preceding settlement, describing them as described on the tax duplicate, charging thereon the unpaid taxes for the year next preceding, together with the penalty thereon, and also the taxes of the current year. He shall certify the correctness of such list and the date at which it was recorded, and sign it officially. (R. S. Sec. 1046.)

Referred to as showing that unpaid taxes on realty are to be preserved in one list: Ratterman v. Ingalls, 10 Dec. Rep. 748, 23 Bull. 260 [affirmed at general term, Ingalls v. Ratterman, 24 Bull. 433, which was affirmed in Ratterman v. Ingalls, 48 O. S. 468].

Accounts with townships, cities, villages, and special school districts.

SEC. 2602. The auditor shall open an account with each township, city, village, and special school district in the county, in which, immediately after his semi-annual settlement with the treasurer in February and August of each year, he shall credit each with the net amount so collected for its use.

On application of the township, city, village, or school treasurer the auditor shall give him a warrant on the county treasurer, for the amount then due to such treasurer, and charge him with the amount of the warrant, but the person so applying for such warrant shall deposit with the auditor a certificate from the clerk of the township, city, village, or district, stating that he is treasurer thereof, was duly elected or appointed, and that he has given bond according to law. (R. S. Sec. 1047.)

The trustees of a township are entitled in their official capacity to money collected by taxation, and if the treasurer refuses to pay over the money upon presentation of a proper order, he may be compelled by mandamus to make such payment: Trustees v. Dillon, 16

O. S. 38.

The county auditor is to credit each village with the total amount due it for all purposes, and not the amount due to each village fund: Brown v. Van Wert, 4 O. C. C. 407, 2 O. C. D. 622 [reversed on another ground, Van Wert v. Brown, (State v. Rouch), 47 O. S. 477.1

Abstract of delinquent list to auditor of state; delinquent and forfeited land to be taxed.

SEC. 2608. The delinquent list shall not be returned to the office of the auditor of state but shall be recorded by the county auditor immediately after his semi-annual settlement with the county treasurer, an abstract of which, in such forms as the auditor of state prescribes, shall be sent to his office in August, with the settlement sheet of the

county treasurer. No taxes returned delinquent shall be paid into the state treasury, except by the county treasurers, and in making out the duplicate of each year, all tracts of land and lots returned delinquent or forfeited to the state, shall be again entered on the duplicate, and the taxes on such tract or lot, including the taxes of the current year, shall be charged thereon, with fifteen per cent. penalty on the amount charged on the duplicate of the preceding year. (R. S. Sec. 1053.)

This section, together with G. C. § § 5678 and 5679, when construed together, authorize the imposition of a penalty of 15 per cent for the nonpayment of taxes assessed and levied on a tract or lot of land for the first default in payment thereof. These sections do not permit the assessments of a penalty on the same taxes, or the penalty thereon, in any succeeding year or years, by reason of the continued nonpayment of such taxes and penalty: White v. Woodward, 44 O. S. 347.

There is no statutory provision for imposing a penalty upon unpaid assessments against real property for public improvements; and mandamus will lie to compel a county treasurer to accept such assessments without the penalty: State, ex rel., v. Sanzenbacher, 13 O. C. C. (N. S.) 356, 22 O. C. D. 16.

SEC. 2642. Each business day, the county treasurer shall make a statement to the county auditor for the preceding day, showing the amount of taxes received and credited to the various undivided tax funds, the amount received on auditor's draft, the amount received from all other sources, the total amount deposited in the depository, the total amount paid by check on the depository, the total amount paid out in cash, the balance in the depository and the balance in the treasury. (R. S. Sec. 1084.)

Semi-annual statement to county auditor.

SEC. 2643. At the time of closing the books at the end of each semi-annual collection of taxes, the county treasurer shall make to the county auditor a statement showing the amount of taxes received in each taxing district in the county since the last semi-annual settlement under the following heads: Liquor tax, cigarette tax, inheritance tax, special assessment tax, delinquent personal tax, road tax, dog tax and general tax. The treasurer shall keep such accounts in books provided for that purpose as will enable him to make the statements required in this and the preceding sections. (R. S. Sec. 1084.)

How money paid into county treasury; from state to county treasury.

SEC. 2645. Except payments of taxes charged on the duplicate and made before the return by the treasurer of the delinquent list for unpaid taxes, all payments of money into the county treasury shall be on the draft of the county auditor in favor of the county treasurer. The auditor shall preserve a duplicate copy of each such draft and the auditor and treasurer shall each keep an accurate record of the number, date and amount thereof and of the fund in favor of which it is drawn, but a payment or transfer of money from the state treasury to the county treasury shall be made on the warrant of the auditor of state, who shall transmit a triplicate copy thereof to the county auditor, to be by him preserved and a record by him kept of the number, date, fund and amount of such warrant. (R. S. Sec. 1085.)

What bills or notes state and county treasurers shall receive and disburse.

SEC. 2646. Notes of the United States, notes of solvent national banks organized under act of congress, and notes of solvent banks of this state shall be received by county treasurers and the treasurer of state, and by them disbursed in payment of legal demands on state and county treasuries. (61 v. 38, §1.)

Duplicate receipts shall be given.

SEC. 2647. When money is paid to the county treasurer except on account of taxes charged on the duplicate, he shall give to the person paying duplicate receipts therefor,

one of which such person shall forthwith deposit with the county auditor, who shall charge the treasurer with the amount thereof. (R. S. Sec. 1086.)

Treasurer shall give notices of rates.

SEC. 2648. Upon receiving from the county auditor a duplicate of taxes assessed upon the property of the county, the county treasurer shall immediately cause notice thereof to be posted in three places in each township of the county, one of which shall be at the place of holding elections in such township, and also be inserted for six successive weeks in a newspaper having a general circulation in the county. Such notice shall specify particularly the amount of taxes levied on the duplicate for the support of the state government, the payment of interest and principal of the public debt, the support of state common schools, defraying county expenses. repairing of roads, keeping the poor, building of bridges, township expenses and for each other object for which taxes may be levied on each dollar valuation. (R. S. Sec. 1087.)

This section is in pari materia with G. C. § 6252; and the two sections are to be construed together: State v. Commissioners, 7 O. N. P. 239, 1 O. D. (N. P.) 584.

The county treasurer is the person who is authorized to cause notices of the rates of taxation to be published; and under the limitations of the statute, he is empowered to select the newspapers in which such notices shall be published. This section is in pari materia with G. C. $ * 4827, 6252, and 6253, and such sections are to be construed together: Elliott v. Commissioners, 9 Dec. Rep. 644, 16 Bull, 69.

When office must be open to receive taxes.

SEC. 2649. The office of the county treasurer shall be kept open for the collection of taxes from the time of delivery of the duplicate to the treasurer until the twenty-fifth day of January and from the first day of April until the twentieth day of July. (R. S. Sec. 1088.)

Under this section the treasurer and the auditor can not have a valid annual settlement prior to the 20th day of July: French v. Insurance Co., 12 O. D. (N. P.) 183.

What receipt for taxes shall contain.

SEC. 2650. When any tax is paid, the county treasurer shall give to the person paying it a receipt therefor, specifying therein the land, lot or property on which the tax was assessed, as described on the duplicate or in other sufficient manner, which receipt shall be ruled in columns setting forth in the first a description of each item of property, in the second, the value thereof, in the third, the rate of the tax upon each item expressed in mills and fractions, if any, and in the fourth, amount of taxes on each such item. Sec. 1090.)

Form of receipt for special taxes.

(R. S.

SEC. 2651. Such form of receipt may be departed from when necessary as to assessments and special taxes and where the tax due on any item embraces a penalty or delinquency. As to personal property. the receipt shall be of like form, omitting the description of the property. If a penalty is added, and charged by the treasurer, it shall be included in the receipt, and the amount thereof and the fact that it is a penalty shall be fully, plainly and separately stated in writing upon the face of the receipt. (R. S. Sec. 1090.)

Penalty for issue of unlawful receipt.

SEC. 2652. A county treasurer who knowingly issues or permits to be issued a receipt for taxes in violation of the requirements of the preceding two sections shall forfeit and pay twenty-five dollars, to be recovered in the name and for the benefit of the person to whom such unlawful receipt is issued. (R. S. Sec. 1090.)

When taxes to be paid.

SEC. 2653. Each person charged with taxes on a tax duplicate in the hands of a county treasurer may pay the full amount thereof on or before the twentieth day of December, or one-half thereof before such date. and the remaining half thereof on or before the twentieth day of June next ensuing but all road taxes so charged shall be paid prior to the twentieth day of December. (R. S. Sec. 1091.)

As to when taxes are due under the act providing against the evils arising under the traffic in intoxicating liquors, see G. C. 6072. (104 v. 166.)

While taxes may be paid semi-annually, if the lessee who is bound to pay taxes to the lessor by his lease, fails to make such payment, the lessor may pay the whole amount at the first day for payment, and maintain an action against the lessee for the whole amount at once: Campbell v. Luck, 2 O. C. C. (N. S.) 129, 15 O. C. D. 356.

If taxes are illegally assessed and the first half of the tax so assessed exceeds the entire amount actually due, the taxpayer who has paid the first installment, believing it to be a valid tax, may enjoin the collection of the second installment: Cozad v. Hubbard, 18 O. C. C. 294, 10 O. C. D. 162.

See to the same effect with reference to special assessments: Cincinnati v. James, 65 O. S. 180.

This section applies to the time for paying taxes, which are charged upon a duplicate in the hands of a county treasurer; and it does not include taxes which have been omitted and which subsequently have been added: Schott v. Burckhardt, 2 O. N. P. 90, 3 0. D. (N. P.) 279.

This section applies to the time for paying taxes, which are charged upon a duplicate in false returns or omission to make returns or placing the same upon the duplicate of the county: Topliff v. Shields, 1 O. D. (N. P.) 551, 32 Bull. 74.

Apportionment of installments.

SEC. 2654. When taxes charged against the property of a person are so paid by installments, each such payment, exclusive of road taxes, shall be apportioned among the several funds for which taxes have been assessed. (R. S. Sec. 1092.)

Payment of taxes in proportion.

SEC. 2655. If a person desires to pay only a portion of a tax charged on real estate otherwise than in such installments, such person shall pay a like proportion of all the taxes charged thereon for state, county, township or other purposes, exclusive of road taxes. No person shall be permitted to pay one or more of such taxes without paying the others in like proportion, except only when the collection of a particular tax is legally enjoined. (R. S. Sec. 1093.)

This section applies to cases in which a taxpayer wishes to pay a portion of all taxes which are assessed and levied for all purposes. It does not apply to cases in which a certain tax is illegal and the taxpayer wishes to pay only the legal taxes: Railway v. Stewart, 13 0. C. C. 359, 7 O. C. D. 193.

Extension of time for payment of taxes.

SEC. 2657. The county commissioners of any county by resolution spread upon their journal may extend the time of payment of taxes from June twentieth to July twentieth of the same year and from December twentieth to January twentieth of the following year. In all cases where such half of a tax other than on real estate has not been paid on the twentieth day of December or on the twentieth day of the following January, if the time has been so extended, the whole amount of taxes other than on real estate for the current year so charged shall be due and delinquent, and shall be collected in the manner and with the penalty provided in the preceding section. (R. S. Sec. 1094.)

Treasurer shall not purchase county warrants.

SEC. 2680. No county treasurer shall contract for or purchase, directly or indirectly, any warrant issued by the county of which he is treasurer, at a discount upon the sum due thereon. If he contracts for or purchases any such warrant, he shall not be allowed, on settlement, the amount of it, or any part thereof, and shall forfeit the whole amount due thereon, to be recovered in an action in the name of the state, for the use of the county. (R. S. Sec. 1112.)

Settlement with auditor.

SEC. 2683. On or before the fifteenth day of February. in each year, the county treasurer shall settle with the county auditor for all taxes that he has collected at the time of making the settlement. On or before the tenth day of August in each year, he shall settle with the auditor for all taxes that he has collected at time of making such settlement, not included in the preceding February settlement. At each such settlement. the auditor shall allow to the treasurer on the moneys collected on the duplicate, and accounted for by him, his fees, at the rate or percentage allowed by law, at a full settlement of the county treasurer. (R. S. Sec. 1115.)

The county treasurer can not refuse to pay to the city treasurer, the city's share of taxes collected by the county treasurer, even though such taxes were paid under protest and to avoid distraint, and although the county treasurer may be personally liable therefor: Ratterman v. State, 44 O. S. 641.

Annual settlement with commissioners.

SEC. 2684. On the first Monday of September, each year, the county treasurer shall make a full settlement with the county commissioners. (R. S. Sec. 1116.)