such person on or before the twentieth day of November after the same shall ber, may dishave become due or been demanded as aforesaid, the said collector shall pro- train for taxes; ceed by himself or deputy, to distrain sufficient goods and chattels of such proceedings thereon, delinquent, if the same may be found in his county, to pay said taxes and costs, and shall immediately advertise the same in three public places in the township where such property may be taken; and if the owner of such goods and chattels fail to pay the taxes for which such property shall have been distrained, within ten days after such distress, together with the same fees which may be allowed to constables for making sale of property on execution, (travelling fees to be calculated from the seat of justice) such collector, either by himself or deputy, shall, at the expiration of said ten days, proceed to sell at public vendue such goods and chattels, or so much thereof as will be sufficient to pay said taxes and the costs of such distress and sale, and the balance of money (if any) so made after paying such taxes and costs, shall be returned to the owner on demand.

linquent deputy collectors.

5. That the collector of taxes in each county be, and he is hereby autho- Collectors may rized, whenever he may deem it necessary, to appoint one or more deputies appoint deputo assist him in the collection of taxes, and may require of such deputy bond ties; proceed with such security as he may deem sufficient; every such deputy shall be gov- ings against deerned by the provisions of this act, and shall pay over all moneys which he may collect to the principal collector when thereto by him required, and in case such deputy fail so to do, he and his securities shall be liable to the same penalties, and to be proceeded against in the same manner by such principal collector, as such principal collector may be proceeded against for a failure in the performance of his duty as collector, as is hereinafter provided; and the amount which may be recovered by such principal collector, against such deputy collector and his securities, shall be for the sole use and benefit of such principal collector, and such principal collector shall in all cases be responsible for all the acts of, and all moneys collected by such deputy.

twentieth Nov.

6. That the collector shall attend at the seat of justice of his county Collector to atfrom the first day of November until the twentieth day of November, in each tend at his seat year, for the purpose of receiving any taxes not previously collected; and of justice from whenever any tax shall be paid to such collector, he shall give a receipt the first to the thereof specifying therein the lands, town lots or other property on which tax- to receive taxes may have been paid in a proper and sufficient manner; and every person es; duty of colpaying taxes on any land or town lot or other property, shall pay the whole of lector in receiv the state tax, county tax, road and other township tax, as the same may be ing and receiptcharged, and shall not be permitted to pay any one of said taxes without pay- ing for taxes. ing the other, provided they shall all be charged on such duplicate; and where any person shall be desirous of paying only a proportion of the tax on any land or town lot, such person shall pay a like proportion of all the respective taxes charged thereon, in proportion to the whole value of the land or town lot of which only a proportion shall be proposed to be paid.

7. That the collector of taxes in each county shall be allowed by the Collector's county auditor, on settlement, as fees for collecting the taxes assessed in such compensation. county, on the aggregate amount of tax by him actually collected for state, county, road and township purposes, the following compensation, to wit: six per centum on any sum not exceeding one thousand dollars, five per centum on any sum the excess over one thousand dollars and not exceeding two thousand dollars, four per centum on any sum the excess over two thousand dollars and not exceeding three thousand dollars, and three per centum on any sum the excess over three thousad dollars, and the amount so allowed to said collector shall be deducted from the several sums collected for state, county, road and township purposes, in a rateable and just proportion.

8. That the collector of each county shall settle with the county auditor Collector to setof his proper county, on the first Monday of January in each year, and make tle with county his return in manner and form pointed out in the act entitled an act to auditor by 1st amend the act entitled an act defining the duties of county anditor."* January.

9. That the collector of taxes in each county shall pay over to the state To pay over to treasurer all moneys by him collected, for state purposes, agreeably to the cer- state treasurer tificate of settlement made by the auditor of his county, (retaining only his by 15th Janufees for travelling) on or before the fifteenth day of January in each year, ary. and shall take duplicate receipts therefor, one of which he shall deposit with

* See O. L. c. 666.

the auditor of state; and he shall in like manner pay over to the treasurer of his county all moneys collected for county, township and other purposes, and take triplicate receipts therefor, one of which he shall deposit with the state auditor, within the time aforesaid, and one with the county auditor of his county, and retain the other for his own security.

Collector'sinile- 10. That the collector of taxes in each county shall be allowed by the age to be allow- auditor of state, the sum of eight cents per mile for travelling to and from the ed by auditor of seat of government, to be computed from the seat of justice of his county, in order to pay into the state treasury the moneys by him collected on his duplicate for state purposes.

state.

process to be a

summons, court

Proceedings 11. That if any collector of taxes shall fail to make a regular return, or agamst collec- fail to make settlement, or fail to pay over all moneys wherewith he may tor for failing to stand charged at the time and in the manner required of him by law, then make payment and in either of those cases, upon the auditor of state giving to the auditor of as stated; first the proper county instructions for that purpose. as by the nineteenth section of the act defining the duties of the auditor of state.'† is pointed out, such common pleas collector and his securities, on the application by the county auditor to the to enter judg- clerk of the court of common pleas of his county for a summons against him ment first term and his securities on the bond given by him as collector, shall have a judgfor amount due ment entered against them, the first term of said court after the return of such with 10 per ct.; summons and execution, for the amount due from said collector, with legal induty of sheriff terest and ten per centum penalty thereon; (unless it shall appear by disinin collecting the same.

Proceedings against sheriff for neglect.

Collector not to

terested testimony that justice cannot be done, and the court shall for such cause grant further time,) and from such judgment there shall be no appeal, and execution shall forthwith issue thereon, and the sheriff or other proper officer, shall levy on and sell the property of such delinquent collector and his securities, without valuation or appraisement; and the sheriff shall pay over the money so collected, into the state treasury or county treasury as the collector was bound to do, taking from the treasurer triplicate receipts therefor; one of which he shall deposit with the state auditor, one with the auditor of his county, and the other receipt he shall keep as his voucher therefor.

12. That if the sheriff or other officer to whom execution may be deliv ered, as mentioned in the preceding section, shall fail to perform the several duties required of him by this act, he and his securities shall be liable to the same penalties and to be proceeded against in the same manner as is provided in the preceding section of this act, in case of delinquent collector.

13. That no collector of taxes shall be appointed a second time, unless be reappointed he shall produce to the commissioners of the proper county receipts showing that he has settled his collection for the preceding year.

before settle

ment.

Collector advancing taxes may distrain therefor afterwards.

O. L. c. 609, 614, repealed.

14. That if any collector on making settlement with the county auditor of his proper county, shall advance any taxes charged on his duplicate, which may not have been paid to such collector, and shall not return such tax delinquent, such collector shall have full power and lawful authority to collect the tax so by him advanced on settlement as aforesaid, by distress and sale or otherwise, until the first day of April next after such settlement, as he would have had to make such collection previous to such settlement.

15. That the act entitled an act defining the duties of the collector of the land tax,' passed the twenty-fifth day of February, eighteen hundred and twenty-four,' and an act entitled an act defining the duties of collec tors of county tax,' passed February twenty-third, eighteen hundred and twenty-four, be, and the same is hereby repealed from and after the taking effect of this act: Provided, that all proceedings which shall have been commenced under either of the aforesaid acts before the taking effect of this act, shall be carried into effect to all intents and purposes, as if this act had never been passed. This act shall take effect and be in force from and after the first day of March, eighteen hundred and twenty-six. [Passed, February 8, 1825.]*

*RESOLUTIONS. 1. Resolution concerning the suits growing out of the tax levied on the Bank of the United States.

Resolved, &c. That the auditor of state is hereby authorized to draw an order upon the treasurer of state, in favor of the cashier of the branch bank of the United States at Chillicothe, for the amount of the judgment rendered in favor of said bank vs. Ralph Osborn and others, together with the interest which may have accrued thereon:

+ See O. L. c. 606,

That the auditor of state draw an order in favor of the clerk of the circuit court of the United States, and district of Ohio, for the amount of any bill or bills of costs, taxed in said court, in the case of the bank of the United States, vs. Ralph Osborn and others, on which judgment has been rendered, and in the suit of trespass which was dismissed at the costs of the defendants: Provided, the auditor shall be satisfied that the said bill or bills of cost when made out and presented are correct:

That the auditor of state credit Samuel Sullivan, esq. late treasurer of Ohio, with the sum of ninety-eight thousand dollars, being part of the sum levied and collected from the bank of the United States, which sum was taken by writ of sequestration from the said treasurer. [Passed, January 4, 1825.]

2.

Resolution concerning a collection of land laws, &c.

Resolved, &c. That one thousand copies of all laws and parts of laws which have heretofore been passed by the congress of the United States, all laws of any of the states, and the laws which have at any time heretofore been passed or adopted by the territory northwest of the river Ohio, and all laws which have been subsequently enacted by the legislature of this state, and prior to the years eighteen hundred and fifteen and sixteen, together with all treaties and ordinances which in any way relate to the titles of land within this state, shall be printed for the benefit of the citizens of this state, expunging therefrom, such parts as shall have become obsolete, and as do not particularly apply to the titles of land within this state, so far as the same can be done without disconnecting the subject or rendering the collection incomplete: That for the purpose of carrying into effect the object of the foregoing resolution, Gustavus Swan, be, and he is hereby appointed to make the selection of the laws, treaties and ordinarces, contemplated to be published, to furnish the state printer with the necessary copies, and superintend the printing thereof, and to procure copies of such resolutions and acts of other states relating thereto, as have not been published; and conduct the whole in such a manner as shall be most for the interest of the state and the citizens thereof. [Passed, January 22, 1825.]

3. Resolution concerning the school lands.

Resolved, &c. That for the purpose of ascertaining the value of the school lands in this state, the several county assessors wherein any lands granted by congress for the use of schools may be situate, shall between the first day of May, and the first day of October next, take a list of all such school lands, therein specifying the several ranges, townships, quarter townships, sections or quarter sections, and also the number of acres in each tract, and shall also note the name of the lessee in possession of the same, if such land shall have been leased, which lists shall be entered in a book to be provided for that purpose, and said assessor shall make a true valuation of all lands under permanent or renewable leases excluding the actual improvements made thereon, ali lands under leases which will expire at one year from the date thereof, and all lands whereof the leases are forfeited at the true value thereof in money, including all improvements thereon, and all land not leased at the true value thereof in money, taking into consideration in either case all local advantages, as well as the quality of the soil; and said assessor shall make a fair abstract of said lists and appraisement, and shall deliver the same, with the original lists by him taken as aforesaid, to the county auditor of his county, and the county auditor shall forward said abstract to the auditor of state on or before the first Monday of December next, by one of the representatives or senator of his county: Provided, That the duties required of such assessor by this resolution, shall not be understood to alter or dispense with any duty required to be performed by such assessor by the act establishing an equitable mode of levying the taxes of this state: Provided further, That the expense of taking such list and of making such appraisement shall be certified by the assessors, audited by the auditors of the respective counties, forwarded to the auditor of state, and paid at the state treasury out of moneys to be appropriated for that purpose by the next General Assembly. [Passed, February 7, 1825.]

4. Resolution concerning school lands in the United States military district.

Resolved, &c. That the several clerks of the court of common pleas, in the different counties with in the United States military district, in which any lands appropriated for the use of schools within said district are lying, be, and they are hereby required to report to the next general assembly, within ten days after the commencement of the next session of the legislature, the number of aeres leased within such county on permanent or other leases, what rents are reserved in such leases, the amount of rents in arrear, the amount of rents in the different county treasuries, what leases have been forfeited, and what further disposition has been made of such leases, together with such other information relative to such school lauds as they may deem beneficial for the legislature to possess:

That the county treasurers of the aforesaid counties, be, and they are hereby directed to transmit all the funds in said treasuries to the treasurer of state with the nex: collector of taxes for such county, at the time when said collector shall take the tax by him collected within said county, to the state treasury; and the treasurer of state shall receive said money, and keep a separate account thereof. [Fassed, February 7, 1825.]

5. Resolution concerning the Virginia military school fund.

Resolved, &c. That the auditor of state be, and he is hereby directed to charge the amount of interest on the loan of the Virginia military school fund to the fund appropriated for constructing the road from the foot of the rapids of the Miami of Lake Erie, to the Connecticut western reserve, and report the same to the legislature at the time he is required to report the situation of the road fund. [Passed, February 5, 1825.]

6. Resolution requesting the senators and representatives from Ohio in the congress of the United States to use their influence to obtain a grant of lands to aid in the construction of the contemplated state canals.

7. Resolution concerning the compensation of Q. F. Atkins, superintendent of the road from the foot of Maumee rapids.

8. Resolution directing the secretary, auditor and treasurer to settle the account of Henry Bacon, appointed to sell uncurrent funds in the treasury of the state.

9. Resolution authorizing the auditor and treasurer to receive the taxes on all lands, without penalty or interest, until January 20, 1825, in the same manner as they were authorized to receive them if paid prior to January 1, 1825.

10. Resolution appointing David Young, a trustee of the Ohio University, in place of Rufus Putnam, deceased.

11. Resolution appointing commissioners to fix the seat of justice for the county of Wil

liams.

12. Resolution directing the auditor of state to have the wood work around the fire places in the different offices of state removed therefrom, and cause the hearths to be enlarged so as to make them at least three feet in width, or to have the floor around the same lined that width with sheet iron.

13. Resolution appointing Q. F. Atkins superintendent of the road from the foot of the Maumee rapids to the western line of the Connecticut western reserve.

14. Resolution concerning the disposition of certain volumes of state laws.

15. Resolution confirming the contract for printing with P. H. Olmsted. 16.

Resolution concerning clerks' and sheriffs' fees where lands offered for sale for taxes

and not sold for want of bidders are thereby forfeited to the state.

17. Resolution concerning the distribution of the acts of congress and the reports of the supreme court of the state.

18.

Resolution instructing the canal commissioners to make the Columbus feeder naviga ble from Columbus to the main line of the canal.

19.

Resolution concerning the distribution of the laws.

20. Resolution appointing Dudley Woodbridge and Calvary Morris, trustees of the Ohio University, in place of Stephen Lindley and Abel Miller.

21. Resolution concerning a judgment in favor of the treasurer of state against John Matthews and George Jackson.

22. Resolution concerning the compensation of P. H. Olmsted for printing the laws.

23. Resolution concerning a day of thanksgiving and prayer.

24.. Resolution directing the number of copies of the laws and journals to be printed.

25. Resolution appointing A. Kelley, M. T. Williams, T. Worthington, B. Tappan, J. Johnston, I. Minor, and N. Beasly, canal commissioners.

26. Resolution authorizing the treasurer to suspend a suit on the bond of Samuel McHenry and Peter Bell, on certain conditions.

INDEXES TO VOLUME II.

INDEX I.

TO THE LAWS IN FORCE.