Holmes County Republican. [volume] (Millersburg, Holmes County, Ohio) 1856-1865, 1859-06-30
LAWS OF OHIO:
AN ACT
Prescribing the duties of County Auditors.
by Authority

Z
hereafter by the qualified eec tors of each organizes
county IN this State, on the Second TUESDAY in DC
tober, blennlaly. county Auditor for each coun
ty, who shall hold his Office fer two years. from tn
first Monday of March next succeeding his election
and until his successor Is elected and qualified.
shall keep his office at the seat of justice of hi
county.
Sec. 2. Each county auditor previous to enter
ing upon the duties of his office, shall give bond
with Two or more sureteS, to the acceptance of th
commissioners OF the county, in such penal sum- NO
less than two thousand dollars, more than twent
thousand dollars. as the said commissioners may
quire, payable 10 the State of Ohio, and condition
ed for the faithful discharge of the duties Of hi
olhce and shall also take and subscribe an oath o.
affirmation. TO be endorsed upon The said bond, tina
he Will faithfully and impartially discharge the du
ties oi hs Office to the best of his skill and ability
which bond, endorsed, shall be deposited witt
the county treasurer, and be By him carefully pre-
served.
g. Ifsny county auditor shall fail to make settle
ment, OF fall to pay all moneys with which b,
may stand charged, at the time and in the manner
prescribed By law, or shall misapply any none.
which may come into his possession In the diseharg
Of his official duties, it shall be the duty OF th'
county coInnl lsioners to euuse suit TO be instituted
against such auditor. and his suretes, in the eour
OF cour: vi common pleas of the said county, or 9th
er court having jurisdiction of such cases Ina
whenever suit snail have been instituted agalns
any delinquent county auditor, in manner as afore
sald the commissioners OF such county may, at thel
discretion, remove such auditor from office, and ap
point some person TO fill the vacancy thereby crea
ted, heretofore by law provided.
Sec. T. Suit may be instituted on such bond
against the county auditor and his securities, IL
tIic name of the State of Ohio. and for the o
the state. county any party persons injured by
tie misconduct IN the Office of the auditor, or b,
the omission OF any duty required of him by law.
See. D. In any person elected To the Office o
county auditor shall not give bond, and take the
oath or Affirmation as required in the second see.
non 9l TINS act, on or before the nrst Monday ol
Mar;h next after his election. the Office shall be
Con sldered vacant.
Sec. 6. When Il vacancy shall happen in the Of
nee of county auditor, either from death, removal
a ION "a Ia
or from any other cause, the county commissioners
OF the proper county shall appoint some suitable
person To I'LL such vacancy; and the person ap-
pointed shall give bond, and take and subscribe
oath or affirmation, required in the second Sec
on OF this act. and shall hold his cfice until the
next annual election to be held in such county, and
until his successor shall be elected and qualified
See q. Mhen any county auditor, having nc
deputy, shall be unable, By reason Of sickness, to
perform the duties of his office, within the time
specified by law for their performance, when
both the auditor and his deputy shall be so disa-
bled By sickness OF otherwise the county eOmmiss-
loners OF the proper county shall appoint some suit
aole person t. do and perform the duties OF count
auditor, during such disability and may require Of
the person 50 appointed, such bond and security
for the fai hful discharge of the duties of the ap
pointment, as they shall deem expedient.
Sec. :. Nojadge OF the supreme court or of the
court OF common pleas, or clerk OF either Of said
courts, counts commissioner county recorder, eoHn-
~ sryeyor or county treasurer, shall be eligible to
the oiiice Of COUNTY auditor.
See y. The county auditors and their deputies
are hereby authorized to administer oath af-
hrHation rendered necessary TO the performance of
any OF the duties Of their respective offices.
See. lO. The county auditor shall by virtue of
his CHlce, be clerk of the board of county commits
slolers Of his county, and shall keep an accurate
record Of their corporate proceedings, and shall
carefully preserve all the documents, books, rec
ords, maps, and other papers, required to be de-
posted or kept in his office.
Sec. IL. Each county auditor, on going out of
Office shall deliver up to his successor IN Office all
the moneys, books, records, maps, documents, pa
pers, vouchers. and other property in his hands be-
longing to the county and III case OF the death of
any county auditor, his personal representatives
shall. IN like manner, deliver up all such books,
moneys, reeCrds, maps, documents and other prop
city.
Sec. Il. The county auditor shall keep an aeeu-
rate account current with the treasurer OF his
W aud when any person shall deposit with the au-
dIior any receipt given by the treasurer for any
money paid INTO the treasury, the auditor shall file
such receipt in his ece and shall charge the treas
urcr with the amount thereof.
See. l3. No claim against the county shall be
paid otherwise than upon the allowance of the
county commissioners upon the warrant Of the
count, auditor; except IN those cases IN which the
amount due Is nxsd by law, Is authorized TO be
liked b. sJnle Otler person or tribunal, IN which
cases the snail be paid upon the warrant Of
the county auditor, upon the proper certificate Of
the person or tribunal allowing the same; provided
that no public money shall be dlsburscd by the
county commissioners, any OF them, but the same
shall be disbursed by the county treasurer upon
the warrant of the county auditor, specifying the
name of the party entitled to the same, on what
count, and upon whose allowance, if not liked BY
law and ali such orders shall be progressive ely
bered, and the number, date and amount OF each
and the name of the person to whom payable. and
the purpose for which drawn, SHALL ut the time of
issuing the same, be entered in d book to be kept
bS the auditor for that purpose,
See. IA. The comfy auditor shall annually
before the ffteepth day of April, make out and de-
liver to the assessor schedule OF all lands az town
lots within his county which found, from his
or from the certificate OF the auditor of
state, to nave become subject TO taxation, which
have not been appraised tor that purpose directing
such assessor to asseSs the same, and make return
thereof to him before the third Monday of
May next ensuing.
Sec. 10. When alteration of any list entered
on the grand levy may become necessary, BY reason
of the partition o tract of land town lot. the
county auditor, On receiving Information thereof,
shall transfer to the several parties in part the
portion set apart 10 him. her or them particularly
describing the parties 50 transferred; and shall ap
poruon and transfer the valuation OF such land or
town lot TO the several parties in proportion TO their
respective interests therein, previous 10 such par
titIOn.
Sec. I6. When any county auditor shall be sat
sfied that the transfer of any land town lot or
any part thereof. has becnmc necessary, BY reason
1f sale thereof, aay part thereof, for taxes,
sale by sheriff or other officer, by virtue of an ex
eeution, order of court decree IN ehaneery by
reason Of a devise or descent, he shall make such
transfer; and IN sach case, II part only Of the tract
Dt land or town lot shall be transferred the pro-
portion of the valuation to be transferred there
with shall be ascertained by the 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 TINS act for de-
lverlng the schedule therein AaIneu-
Sec H. When the transfer of any land or town
ot or any part thereof, shall become necessary by
reason of y sale or conveyance ey deed, and such
shall be for the entire tract lot, OF
transfer shall be made by the county auditor, upon
presentation of such deed by the purchaser or his
lgent and in ease such eG9veyance shall be Tor less
nan the whole tract lot, part thereof, char
red on the duplicate, said county auditor shall
transfer the same, whenever the seller and purcha
ser shall agree thereto in writing, signed by them,
llrla rtaa.x~
10 be transferred Herewith; but il the seller and
purchaser cannot agree as to the amount of yalua-
lion to be transferred, the auditoy shall lace said
portion of land or lot on the list, or be by hlm made
according to the 10Th section of this act; and the
valve thereof shall be ascerta ned and returned by
the assessor in the manner OF other lands contained
IN said list. And said auditor shall indorse all
leeds (purportng 70 deeds OF conveyance of real
estae) winch may be presented to him for transfer,
The evidence in writing. with his signature thereto
IF proper entry of sueh transfer having been made,
N his office, unless the shall be for lands not
entered tor taxation on the books Of the county Su
litor, in which case he shall endorse thereon mot
uttered for taxation;" and shr be the dutyof each
county recorder, before recording such deeds 70
luire the Endorsement TO be made as aforesaid, at
he expense OF the person interested; provided that
f the county auditor shall be satisfied that the pro-
portion of the valuation agreed 70 be transferred
greater than the proportional value Of the land
OF to be transferred Herewith and that such agree
nent was made BY COLLISION Of the parties and with
view fraudulcnty Ia. eyade the pay ment of any
axes. assessed on the entire tract or lot he may
use TO make such transfer; and when any such
ransfer has already been procured by such frsudu
ent agreement, the same shall be cancelled by the
iuditor and the land or lot so transferred shall be
harged with taxes in the same manner Us though |
uch transfer had not been made.
Sec. Is. The county auditor, in order TO the
'erformance Of the duties herein required OF hin,
hall, at all reasonable times, have right to ex-
mine the records of deeds in his county, free OF
1arge.
Sec. l9. Any county auditor in this state may,
q making out his duplicate Of taxes, place each
own lot in its numerical order, and each separate
arcsl Of land in each and every township accord
ag to the numerical order of the section.