The Jeffersonian Democrat. [volume] (Chardon, Ohio) 1854-1865, 1859-08-05
sEc l5. Whom an alteration of nnv list

portion set apart to him, her or them par
ticularly describing tho parts so transferred;
and shall apportion and transfer the valua
ton Of such land or town lot to tho several
parties IN proportion to thoir respective in
torcst therein. previous to such partition.
SEC. lG When any county auditor shall
be satisfied that tho transfer of any land or
town lot or any part thereof, has become
necessary, by reason Of sale thereof, or
any part thereof, for taxes a sale by sheriff
or other officer, by virtue of an execution,
order Of court, or decree in chancory or by
reason of devise or descent, he shall make
such transfer; and in such case, If part
only of tho tract of land or town !ot
shall be transferred, tho proportion of the
valuation to be transferred Herewith shall
DO asccrtainod by tho assessor; and for
that purpose the auditor shall furnish the
assessor with list OF such lands and town
lots, at the time specified in the fourteenth
section of this act for delivering tho schedule
therein pamod.
SEC. IL When the transfer of any land
or town lot, or any part thereof shall be.
como necessary by reason Of a sale or con-
voyanco by deed, and such conveyance shall
be for tho entire tract or lot, or part there
Of as charged on tho duplicate, such trans
for shall be mado by the county auditor,
upon presentation of such deod, by tho pur-
chaser or his agenl and in case such con-
veyance snail be for less than the whole
tract or lot, or part thereof as charged on
tho duplicate, said county auditor shall
transfer the samo, whenever tho seller and
purchaser shall agree thereto in writing
signed by thom, or personally before the
auditor shall agrco upon tho amount of val
uation to be transferred thcrewth; but if
tho seller and purchaser cannot agree
MS to the amount Of valuation TO be trans
fcrred, tho auditor shall place said portion
of land or lot on the list, to he BY him made
according to the sixteenth section of this
act; and tho value thereof shall DO ascer-
tanned and returned by the assessor, in the
same time and manner of other lands con-
taincd in said list Aud said auditor shall
indorse on all deeds (purporting to be deeds
of unconditional conveyance of real estate
which may be presented to him for transfer,
tho evidence in writing, with his signature
thoroto of tho proper entry of such trans.
for having been made according to law, in
his Office, unless tho same shall be for lands
not entered for taxation on tho books of the
/ county auditor,in which case he shall indorse
| thereon mo. entered for taxation and it
shall be the duty of each county recorder,
.
Endorsement to be made as aforesaid, AT
tho expense of the party interested ; pro-
vided, that if the county auditor shall be
satisfied that the proportion of tho valuation
SO agreed to be transferred is greater than
the proportional valuo of the land or lot to
! be transferred Herewith, and that such
agreement was made by collusion of tho
| parties, and with view, fraUdulrGtlv to
evndc the payment Of any taxes, ,whIcn might
be legally assessed on the entire tract or lot
he may refuse to make such transfer and
when auv such transfer has already been
| procured by such fraudulent agreement, the
same shall be Cancelled by the auditor, aud
| tho land or lot so transferred shall be cbarg-
ed with taxes in the same manner as though
such transfer had not been mado.
SEC. IS. Tho county auditor in order to
tho performance of tho duties herein re-.
! quired of him, shall, at all reasonable times,
have right to examine the records Of deeds
in his county, free of charge.
SEC. 10. Any county auditor in this state
may, in making out his duplicate OF taxes,
! place each town lot in its numerical order,
! and each separate parcel of land in each
and every township according to tho numer-
| ca order of the section.
SEC 20. The county auditor shall, from
time to time, correct all errors which he
shall discover IN his duplicate, either in the
name of the person charged with taxes, the
description of land or other property, or in
the amount of such tax; and when the audi
tor is satisfied, after having delivered tho
| duplicate to the county treasurer for collec-
ton, that any tax theroon,or any part there
of, has been enormously or improperly
charged, he may give to the person charged
,l ,h tnH hnf ntfn m hr
presented to said treasurer, who shall do
: duct the amount from said tax.
= SEC. 2l Tho county auditor shall at
. tend at his Office, on or before the fifteenth
l Of February, and also on or before the tent
day of August, annually,to make settlemen
2 with the treasurer of his county, and ascer
/ tain the amount of taxes with which sucl
!, treasurer is to stand charged; and the audi
= tor shall, at each August settlement, takt
f; from tho duplicate, previously put into thu
hands of tho treasurer Tor collection, lis
D of all such tuxes as such treasurer shall hav
J, been unable to collect, therein doscribin
r the property on which such delinquent take
are charged, as the same is described o.
p such duplicate, and shall note thereon, in
j. marginal column, the several reasons as
n signed by such treasurer why such taxe
Il could not be collected; and such last men
d toned list shall be signed by tho treasurer
h who shall testify to the correctness thereo
Q under oath or Affirmation to bo admiuistere
by the auditor; and in making such list tn
y delinquencies of each township shall bo kep
l. separate and distinct; and after deductin
n tho amount of taxes so returned delinquen
IT and the collection fees allowed the treasI
is rer. from tho several taxes charged on tn
y duplicate, in just and ratable proportiO
IS the treasurer shall be held liable for the ba
If ance of such taxes; and tho auditor sha
j. certify in tho manner required by law, Il
Q balance due to the state, the balance doc
II the county, the balance due for road pu
s, poses, and the balance due to the tow
s. ships, aud shall forthwith record such list {
10 delinquencies in his office.
ig SEC %. The county auditor shaiI ope
10, an account with each township, city, lncol
%, poratod village, special road, or school -diI
ali Iriet. in his county, in which, immediatel
II, after his semi annual settlement with I'll
he county treasurer, in February and Augui
SO of zach wear, he shall credit each township
ne oity, incorporated village, special road-di
he trict special school. Oi.dstrict, with tho nj
amount so collected for tho use of any sue
- township, village or district, and on appl
n cation OF any township, city, village, road {
a school treasurer, the auditor shall give hi
in an order on the county treasurer for Il
II. amount then due to such township, city, vii
4 IT,