SEC. 1041. The auditor shall 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 add all road taxes to the first half, with a sufficient blank space at the right of each column to write the word “paid,” and when payment of either half of such taxes is made, the treasurer shall write in the blank space opposite the same, the word "paid;” and the auditor of state is authorized to prescribe such other forms for taxlists and duplicates, as seem proper to him, in order to produce uniformity throughout the state; and county auditors shall conform thereto. [56 v. 101, § 3.]

SEC. 1042. The auditor shall, annually, on or before the first day of October, deliver to the county treasurer a true copy or duplicate of the book containing the tax-list required to be made by him for the year. [56 v. 101, § 7]

SEC. 1044. In making the settlements required by the preceding section, 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, on account of each of the several taxes charged on such duplicate, and 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 funds found to have been collected by him; the auditor shall also make out 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; the auditor shall also make out and carefully file and preserve in his office, a list of the taxes and penalty so due and unpaid, which shall be denominated the delinquent list. [56 v. 101, § 9.]

SEC. 1045. The county auditor shall, within ten days after he has made each semiannual settlement with the county treasurer, transmit to the auditor of state a duplicate of each of the several certificates and abstracts, required to be made in the settlement. [56 v. 101, § 10.]

SEC. 1046. The 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 the treasurer delinquent at the preceding settlement, describing such lands and town lots, in said list, as the same are described on the tax duplicate, and charging thereon the unpaid taxes for the year next preceding, together with the penalty thereon, and also the taxes of the current year; and shall certify the correctness thereof, and the date at which the same was recorded, and sign the same officially. [56 v. 101, § 6.]

SEC. 1047. The auditor shall open an account with each township, city, village, hamlet, and special school district in his county, in which, immediately after his semiannual settlement with the treasurer, in February and August of each year, he shall credit each with the net amount so collected for its use; and on application of any township, city, village, hamlet, or school treasurer, the auditor shall give him a warrant on the county treasury, for the amount then due to such treasurer, and shall charge him with the amount of such warrant; but the person so applying for such warrant, shall deposit with the auditor a certificate from the clerk of the township, city, village, hamlet, or district, stating that such person is treasurer thereof, was duly elected or appointed, and that he has given bond according to law. [56 v. 128, § 22.] SEC. 1048. On the erection of a new township in his county, the auditor shall open an account with the same, and at his next semi-annual settlement, credit it with all moneys for taxes collected in or distributable to the territory included in such new township, making corresponding deductions from the township or townships from which

it was taken; and the moneys so credited shall be drawn for in favor of the treasurer of such new township, as aforesaid. [46 v. 53, § 1.]

SEC. 1049. The auditor shall, on or before the first day of July, annually, make out and transmit to the auditor of state, an abstract of the number of horses, neat cattle, sheep, hogs, mules, and asses in his county, as the same are returned to hs office by the assessors; and he shall also, on or before the first day of October, annually, transmit to the state auditor, a complete abstract of the funded and unfunded indebtedness of his county, and of each township, city, village, hamlet, and of every school district therein, as the same may be on the first day of September preceding, with the rate of interest payable thereon, the date of maturity, and the purpose for which the same has been created; and, also, what provisions of money has been made for the payment of any such indebtedness, what amount has been collected, and whether remaining in the county, township, city, village, hamlet, or school district treasury; and to enable the county auditor to make this statement, the various officers of all townships, cities, villages, hamlets, and school districts are required to furnish him with information in that behalf, at such time and in such manner as he requires; and he shall furnish them blanks for that purpose. [66 v. 26, § 2; 70 v. 251, §§ 1, 2, 3.]

SEC. 1052. The county auditor shall, annually, as soon after the assessors have made their returns as practicable, make out and forward to the auditor of state, a statement showing the number of sheep killed or injured by dogs, the aggregate loss sustained thereby, the amount paid in that behalf out of the tax on dogs, the amount of that fund remaining in the treasury, and the amount, if any, transferred to the school fund. [74 v. 170, § 11.]

SEC. 1054. The county auditor is constituted county sealer of weights and measures in his county, and he shall be responsible for the preservation of the copies of the original standards delivered to his office. [58 v. 78, § 7.]

SEC. 1055. The county sealer shall compare all weights and measures, which are brought to him for that purpose, with the above mentioned copies of such standards in his possession; and when they are made to compare to the legal standards, the officer comparing the same shall seal and mark such weights and measures. [58 v. 78, § 11.] SEC. 1059. If any person hereafter uses any weights, measures, or beams, in weighing or measuring, which do not conform to the standards of the state, or any other measures established by law, whereby any dealer in, purchaser, or seller of, any commodity or article of traffic is injured or defrauded, such dealer, purchaser, or seller, may maintain a civil action against the offender, and if judgment is rendered for the plaintiff, he shall receive double damages and costs of suit. [58 v. 78, § 20.]

SEC. 1062. Each sealer is allowed to receive for his services, the following rates: For sealing and marking every beam, ten cents; for sealing and marking measures of extension, at the rate of ten cents per yard, not exceeding twenty-five cents for any one measure; for sealing and marking every weight, five cents; for sealing and marking liquid and dry measures, if the same be of one gallon or more, ten cents, and if less than one gallon, five cents; and a reasonable compensation for marking such weights and measures, so as to conform to the standards. [58 v. 78, § 12.]

SEC. 1074. The auditors of the several counties shall receive the following fees, to be paid out of the county treasury, for their services under the free turnpike laws: For all free turnpike road work, where the same has been granted and road commissioners appointed to lay out, locate, and construct the same: for recording the proceedings of the county commissioners, appointment of road commissioners, and all other recording required in making a complete record, for each hundred words (where figures are used,

three figures are to be counted as one word), eight cents; and for making out special tax duplicate, for the purpose of collecting the tax from the owners of each and every description of lots and lands and personal property within the bounds of said roads, as shown by the maps returned to the county auditor by the county road commissioners, for each and every description of property sought to be assessed, eight cents. [74 v. 124, § 6; 76 v. 117, § 6.]

SEC. 1075. The auditors of the several counties shall receive the following fees, to be paid out of the county treasury, for their services under the improved road laws: For recording papers, proceedings, apportionments, and all other recording required in making up a complete record of improved roads, for each hundred words (where figures are used, three figures to be counted as one word), eight cents; and for making out special tax duplicate, for the purpose of collecting the tax from the owners on each and every description of lots, lands, and personal property sought to be assessed for such improvement, eight cents. [74 v. 124, § 7; 76 v. 117, § 7.]

CHAPTER 5.

COUNTY TREASURER.

SEC. 1090. The county treasurer, or his deputy, when any tax is paid, shall give to the person paying the same a receipt the refor, specifying therein the land, lot, or other property, on which such tax was assessed according to its description on the duplicate, or in some other sufficient marner, which receipt shall be ruled in columns, setting forth in the first column a description of each item of property, in the second the value thereof, in the third the rate of the tax, expressed in mills and fractions, if any, and in the fourth, the amount of tax on each of said items. [29 v. 291, § 15; 76 v. 70, § 15.] SEC. 1091. Each person charged with taxes on a tax duplicate, in the hands of a county treasurer, may 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; but all road taxes so charged, shall be paid prior to the twentieth day of December. [56 v. 101, 1.]

SEC. 1092. When taxes, charged against the property of any person, are paid by installments, as aforesaid, each of such payments, exclusive of road taxes, shall be apportioned among the several funds for which taxes have been assessed, in their proper proportions. [56 v. 101, § 2.]

SEC. 1093. When a person desires to pay only a proportion of any tax charged on real estate, otherwise than in installments, as aforesaid, such person shall pay a like proportion of all the taxes charged thereon for state, county, township, or other purpose, exclusive of road taxes; and no person shall be permitted to pay one or more of said taxes, without paying the others in like proportion, except only when the collection of some particular tax is legally enjoined. [29 v. 291, § 16.]

SEC. 1094. When one-half of the taxes, as aforesaid, charged against any entry, on a tax duplicate in the hands of a county treasurer, is not paid on or before the twentieth day of December next, after the same has been so charged, or when the remainder of such taxes is not paid on or before the twentieth day of June next thereafter, the county treasurer shall proceed to collect the same by distress or otherwise, together with a

penalty of five per centum on the amount of taxes so delinquent, (which penalty shall be for the use of the treasurer as a compensation for snch collection); and in all cases where such half of any taxes, other than on real estate, has not 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, and shall be collected in the manner and with the penalty provided in this section. [56 v. 101, § 4.]

SEC 1095. When taxes are past due and unpaid, as stated in the preceding section, the county treasurer, or his deputy, may distrain sufficient goods and chattels belonging to the person or persons charged with such taxes, if found within his county, to pay the taxes so remaining due and the costs that have accrued; and shall immediately proceed to advertise the same in three public places in the township where such property was taken, stating the time when, and the place where, such property will be sold; and if the taxes and costs which have accrued thereon, are not paid before the day appointed for such sale, which shall be not less than ten days after the taking of such property, such treasurer, or his deputy, shall proceed to sell such property at public vendue, or so much thereof as will be sufficient to pay said taxes, and the costs of such distress and sale. [29 v. 291, § 19.]

SEC. 1096 The treasurer shall be allowed the same fees for making distress and sale of goods and chattels for the payment of taxes, as are allowed by law to constables for making levy and sale of property on execution; traveling fees shall be computed from the seat of justice of the county to the place of making the distress. [29 v. 291, § 20; 76 v. 117, § 31.]

SEC. 1097. If the county treasurer is unable to collect, by distress, the taxes which are assessed upon any person or corporation, or on any executor, administrator, guardian, receiver, accounting officer, agent, or factor, such treasurer shall apply to the clerk of the court of common pleas in his county, at any time after his semi-annual settlement with the county auditor, and said clerk shall cause a notice to be served upon such corporation, executor, administrator, guardian, receiver, accounting officer, agent, or factor, requiring him forthwith to show cause why he should not pay such taxes; and if he fails to show a sufficient cause, the court, at the term to which said notice is returnable, shall enter a rule against him for the payment of such taxes and the cost of such proceeding, which rule shall have the same force and effect as a judgment at law; and be enforced by attachment or execution, or such process as the court directs. [56 v. 175, § 38.]

SEC. 1098. The treasurer, in making return of the delinquent list of personal property to the auditor, shall note on the margin of said return, the county and state to which any such delinquent tax-payer has removed, or wherein he resides, with the date of his removal, if able to ascertain such fact. [56 v. 175, § 85 ]

§ 1095. If a county treasurer seizes property to pay a tax assessed without any color of law for its assessment, or under an unconstitutional law, he is liable as a trespasser; but where there is a valid law for the tax, and the illegality of the particular assessment is owing to some error or omission of those charged with the execution of the law prior to the treasurer being called upon to act, and the duplicate is regular on its face, and duly certified, he is not liable for collecting the tax—the duplicate affords as ample protection to the treasurer as does an execution, regular on its face, to the sheriff. Loomis v. Spencer, 1 O. S. 153; Thomson v. Kelly, 2 O. S. 647; Champaign Co. Bank v. Smith, 7 O. S. 42.

§ 1097. In proceedings under section 38 of the act of April 5, 1859 (56 v. 175), the individual name of the treasurer need not appear as plaintiff, and whether it does or not, the proceeding will not abate by change of officers; the court may continue such proceeding beyond the return term; and in such proceeding only the tax and penalty can be recovered. Bridge Co. v. Mayer, 31 O. S. 317.

SEC. 1099. The treasurer shall, immediately after his settlement with the county auditor, make out and forward to the treasurer of the county, to which any such delinquent tax-payer has removed, or wherein he resides, a statement or account of taxes so assessed and not paid, which shall specify the value of property on which said taxes were levied, and the amount of taxes levied thereon, to which he shall add an amount equal to the sum of twenty-five per centam on the tax so levied, if such delinquent taxpayer left the county in which said taxes were levied, after the time required by law for the county auditor to deliver the tax duplicate to the county treasurer; but if he left the county previous to the time required by law for the delivery of the tax duplicate to the county treasurer, then the treasurer shall not add the twenty-five per centum. [56 v. 175, § 86.]

SEC. 1100. The treasurer shall, immediately on the receipt of any such statement or account, proceed to collect the same of the person so charged with said taxes and per centum, for which services he shal be allowed the same fees that county treasurers are allowed for collecting delinquent taxes by process, to be collected of the person against whom said taxes are charged. [56 v. 175, § 87.]

SEC 1101. For the collection of all taxes, penalties, and costs, mentioned in the preceding section, the several county treasurers of the state shall have the same powers that are given by law for the collection of taxes; and all taxes collected, pursuant to the provisions of said section, by any county treasurer of the state, shall be by him transmitted, in the safest and most convenient way, to the treasurer of the county to which said taxes belong; and at the same time he shall forward a statement to the auditor of said county, stating the amount so collected, and of whom; and in case he is unable from any cause whatever, to collect the same, then and in that case, he shall return the original statement or account to the auditor of the county from which it was sent, together with the cause or causes why said taxes could not be collected, certifying in his official capacity the same. [56 v. 175, § 88.]

SEC. 1102 If a person charged with tax, has not sufficient property which the treasurer can find to distrain to pay such tax, but has moneys, or credits due, or coming due him by any person within the state, known to the treasurer, or if such tax-payer has removed from the state or county, and has property, moneys or credits due, or coming due him in the state, known to the treasurer, in every such case the treasurer shall collect such tax and penalty by distress, attachment, or other process of law; and he may make his affidavit that the residence of such tax-payer is to him unknown, or that he is not a resident of the county where such property is found or where such debtor resides, or that such tax-payer has not property in the county sufficient to distrain to pay such tax; and thereupon an attachment, with garnishee process, shall be i-sued and such proceeding had, and such judgment rendered for taxes, penalty, and costs as are lawful in other cases of attachment; but if the treasurer serves upon any person indebted to such tax-payer a written notice, stating the amount of delinquent tax and penalty due, then such debtor may, after the service of such notice, pay such tax and penalty to the treasurer, whose receipt for the same shall be a full discharge of so much of said indebtedness, as is equal to such tax and penalty so paid. [57 v. 53, § 90.]

SEC. 1103. If a county treasurer, on making settlement with the county auditor, stands charged with any tax which remains unpaid, and receives no credit therefor in such settlement, such treasurer may collect such tax for his own use, at any time within one year after such settlement, either by distress and sale, or by action, in his own name, before any justice of the peace or court having jurisdiction thereof. [29 v. 291, § 22.]