As soon as I hear the word "trick", I just shake my head and walk away...

in terms of placement i think you are safe.

although to be "really" safe a bigger margin or a line divider between the circles will be in your favor.

On this tumblr blog which i post gifs/pic

I take it that you own the rights to these images? If not, you are risking your account.

i've seen to many blog using this trick, even worse placements.

So?
Let them worry about their accounts, and you worry about yours. Just because others do something wrong, doesn't give you the green light to do it. Plus, you cannot use that as defense/defence if Google decides to ban you.

@hannamyluv +1

@hannamyluv
Yes, i completely understand you and i totally agree with you, but as i said maybe for a beginning it's not bad! otherwise what would you suggest me?

@frankleeceo
Thank you, that sounds a good idea! I have to do that right away.

@Lame_Wolf
The images aren't mine, but a Disclaimer note wouldn't be enough?! People who don't really like to see their post on my blog they can ask me to take that down.
About placement, if what fankleeceo said then i guess i'm not doing something wrong, right?

I also read that if you get bannned and Google paid you in the past you will owe google tax, can anyone of you clear this for me?

Thank you, your advices make me think to build another blog exactly how a webmaster works! :)

That ad placement will first cause the clicks that you do get to be taken away for encouraging clicks and then eventually cause your account to be closed. Above all, Google protects the advertiser. If you can't play honestly, then do not play at all.

And as Lame_Wolf says, you'd better own that photograph and all others or otherwise have rights to them.

otherwise what would you suggest me?

That you build something of value that does not require "tricks". Listen, I went down the get-rich-quick road a long time ago, and it leads nowhere. When I smartened up and built something I was proud to show my mama, I found what works best.

Yes, on the fringes, you can still make a quick (small) buck but it disappears as fast as you build it. Build something to last.

Disclaimer note wouldn't be enough?!

No, it is not. You cannot use other people's images without their permission or, especially, credit. Most average people would excuse a "slip up" on copyright for a normal picture, but that image you have up on that screenshot is of a kid. If it was my kid, I'd nail you to a wall for using it without my permission. You would lose your AdSense account, your Tumblr account and, if you live in an area where I could sue you, I would be doing that too - even if I lost money on doing it.

DMCA. Look it up. Learn it. Here, I will save you the trouble: [copyright.gov...]

@ember and hannamyluv

That what i was afraid of.. i guess google sometime won't let this happen what is happening these days on blogs..ahh i started this thread to take advices for something else but i realized i was wrong!

But still i'm worried,let's guess that if sometime i get banned from adsense do i owe google anything? any tax?!

I've never heard of Google asking for it's money back. They supposedly have systems in place to prevent bad clicks from counting. As far as taxes that's between you and your government.

Good luck!