The Tiffin weekly tribune. (Tiffin, Ohio) 1859-1868, 1859-08-26
puRLIsnEp BY AurnoRITY.
mo. 9osl AN ACT.
For NE Assessment pnd Taxation Of III irJr
efty lh this STATE, and for levylng Taxes
thereon according 10 IL true valoe IN mon

afteF the same shall be subject 10 taxation, and
fu case Of ncrlccuug 90 list che same as niOre
snd 'he county auditor shall, when the same
fhal thcrca ttf be lisled, charge upon each
tract 90 neglected 20 be listed, the taxes for
each scar he same shall have been oinittcd
after becoming liable for taxation, tog, thcr
With twenty-five per centum penalty and ak
pet eenlum interc I thereon, In addiuOn 10
Che taxes of The current year
Sec. "a. II shall be the duty OF c,ch and
every person holding lands au aforesaid, 70 my
the tax Ehich may be assessed thereon each
and every year, Provided, that agents aud at.
torneys shall not thus be % igod 10 pay sutli
taxes, unless sufficient moneys OF their priuoi-
pals be IN thcir hands 10 pay the same
Sac. ~. Every petson holding lands ns
guardian, as aforesaid aud neelecing or ro
inslng W list Or pay the xes on the same, in
the manner aforesaid shall be liable, IN an at.
tion to his or her ward or wards, for any dam.
age his or her ward or wards may have sns
tnlned by such neglect or refusal.
sec 73 Every pgrsOn 81 being sdbed, or
having the care OF lauds "a al0fcsaid, ns exc.
Gator and who shall nog,ect or refuse either
toilst or pay the taxes on The same, In manner
aiuresaid, shall be lab g, IN AN acilon, TO the
dovisoo Or devileca Of he persnn " hose exec
uiOr be q, for any damage oceasionsd by such
neglect.
Sec. "a. Evtry person having the care Of
land ae agcnr OF uttUfnty, as Aforesaid, such
ageui or attorney having funds OF the prinoi.
pal In his hAnds, negleciing or refusing either
20 list or pay the taxes on such land, shall be
liable, Va 40 aoii0n 10 his principal. for amy
damage such prime pal may have sustained by
such neglect or ruraaal.
Sec fl, Every attorney, agent, guardian
or executor, seized or having the care of lands
~ aforesaid, who al oil be put 10 aiy trouble
% expense, in listing or pni ing I've taxes on
saeh lands or Who has 10 advance hia own mOn.
~ for lisimg or paying the taxes on such lands
shall DO allowed a reasonable compeus ,tion
for The time spent, The expenses incurred. aud
money advanced, as alor said, which shall be
deemed in oil courts just charge against the
person, Tor whose en- iti the same -hall have
been advanced, aud the same shall be prefer.
rcd TO all other dcbts or ella ms, and be lien
on the estate, both real aud personal, of tho
person for whose beLeht the same shall have
been advanced
Sec. 16' lfany person who shall be seized
OF lande as tcnant by curtesy, or la dover, or
or shall be seized of lands for life, OF VA Hight
Of bis vita, ehhll neglect 10 pay the taxes
thereon so long thav such land shall be sold
ipr The payment Of the taxes, and shall l.,
within one year aitor such sale, deem the
eame according 10 law, such person shall for
ieh 10 the person or pursuns uuxt entitled ~
such lands Ia remainder or ro,isinn, all the
estate which he o. sue, 40 nrglectiug ~ aiOro
Said may have Va said ,andsi aud the remain
derman or ro,siurer may redeem said lands
IN the same manner that other lands may be
redeemed after having been sold for taxes,
AMI, moroov,B the peFson 80 neglecting o.
Aforesaid, shall be liable m action 20 tue rcr.
son next entitled TO the estate, for all dana.
Eessuo-i person m'y have sustained by such
nslleot.
See. a.. Inall c,ses wbcre anv tract of
land miy bo owned by two or moio persons
~ JOINT teSauts, copartutrs, or tenants Ia
commou, and one or more OF the ptopreturs
Fhnh haze paid, or may hereafter ply the tax,
or TAX ana penalty, charged or chargab'o ON
iha or their proportion or proportions Of such
tract and one or more Of the remaining prt
nrietors shall have failed, OF may hereafter
TAN 70 pay his or their proportion OF the tax,
or tax and penalty, charged or ohargoablo on
ssm land, AMI partition Of said land has, or
shall be made between them, the tax, or tax
and penalty, paid as Aforesaid shall be deem.
od 20 havo been puid on tho proportion or pro-
portions Of said 'ract set of tn the propnetor
or proprietors who paid his or their protection
" said tax, or tax and penalty ;and the pfopri-
etoror proprietorsi 80 paying the tax, or nI
and penalty as afOrt said, shall hold tho pro,
portion or proportions Of such tract, set on TO
him or them as afotcsald, free FROM the residue
Of tie tax, tr tax aud penalty, charged on
said tract boiure petitions aud the proportion
os proportions of said tract, eet OF 10 the pro-
pnetor or pr0pdetors who shall not have paid
us OF their proportion OF said tax or tax and
penalty shall be charged with, and held bound
for, tho portion Of said tax, OF tax aud pen.
atty, had been Assessed, anu said proportion
or pioporions 0l eaid tract, originally usled
Tor taxation, in tae name or names of SAID de
llnqucnt proprietor or propuetors, and when
ever any lands 50 held 10y tenants Ia common,
shall be aOd upon proceedings Ia partition, or
shal be taken by the ele elton Of any OF the
parties tc such proceedings, or whcuuvor any
real estate shall be sold at judicial sale, or 10y
administrators. executors, guardians or uus
tees, the court shall oHler the taxes and penal.
ties, and the interest thereon aginst such lands
to be discharged out Of the proceeds Of such
sale tr election.
Sec. 7s. All tracts Of land set apart fir
school Or ministerial purposc, aud sold by and
under authority Of law, aud Gll lands which
fhall be hereafter sold liy the United States,
shall be snhIeet 10 taxation or other lands 10
this state; Immediately after such sale
Sec. 10. Hereafter there shall bu levied
Annually ON each dollar Of taxable property In
this state, (other than such ne bv law Is other.
wise hXed,) as valued aud entered on the
grafd Hat oitaxab'e property, for The several
purposes W thla act ennmNrhtout thAeA AZ the
tohsrcinailerspecited namely, all the ooun.
~ expenses Of each of the several eouutce,
other than Cor roads aud hrldges, and the pay
mcnt OF tho interest aud the principal OF the
debts Of the county, such rate a. the commits
eioncN Of such county shall determlue TO be
necessary, not exceeding the following rates,
hamelyi On ANY amount of such taxable
property between two aud four millions Of dol
Is . not exceeding two mills on the dOllar,--
On any amount between four and SIX millions
Of dollars and not exceeding one aud half
mills on the dollar! On any amount h,twsen
SIX millions and forty millons Of dollars not
exceeding one and one fourth mllls on the dol
lara On any amount ovet forty millions not
exceeding one mill ON the dollar; Provided
that in any case any important bridge or bridg
"a built and maintained by any county shall be
desuoJed BY any casualty, the restoration Of
which may be necessary Tor public aeeommo
datiOns The commissioners OF such copnty may
levy special taN not exceeding Ia any year
one mill on the dollar Of the taxable property
Of the county, The proceeds Of which tax shall
BE applied solely TO ihe restoration OF such
bridge or bridsesi provided, that the county
commissioners OF aiiy county in which the to-
al valuation Of taxable property does not OK
iced three millions of dollars may increase the
rato of tax levied on ihe fret two millions or
any lesser sum Of such taxal property at az y
rate not exceeding Ave mills on tie dollar,
aud may SET apart any portion Of the proceeds
Vf such TAX not Necessary Ia their opinion Ia
70 deiray other county expenses for the cur.
rent wear for fho ERECTION of cOuntv huildinps