The Portage County Democrat. [volume] (Ravenna, Ohio) 1854-1868, 1859-08-10
WHOLE NUMBER $50.


auditor, presentation Of such deedby the plrchas
er or his aget and in such shall be for
the duplicate, said County Auditor shall transfer the
same henever the seller and shall there
Auditor shall agree upon of valuation to be
transferred. herewith; but If the seller and purchaser
ferred the Auditor shall place said portion If land or
lot the s to he by him made according to the 18th
returned by assessor lime and
manner of other lands contained in said ls And said
deeds unconditional conveyance of real esate) which
nsy be presented him for transfer the evidence in
wrting with his signature thereto of the proper entry
of such transfer having been made according to awi
his Office unless the shall be for lands not entered
for tazaio" on the books of the County Auditor, in
which case he shall inorse thereon not entered for
cnrsp ere ane snail be the duty Of each CounS re
to be made aforesaid at the expense oft
party interested provided, that if the County Auditor
shall be satisfied That proper ion the valuation
agreed to be transferred greater than the proportional
of the land lot to be transferred therevith and
that such agreement made by cousion of the par
ties and with view fraudueny to evade the payment
lire tinct ot he may make such ,ransfe and
hen any such transfer has already been procured by
such fraudulent agreement, shall he cancelled by
the Auditor, and the transferred shall be
charged with taxes in the manner though such
transfers had not been made.
Sec H. The County Auditor, in order to the perform
ance of the duties herein required of him s al at all
deeds in his county. free of charge. -..,.5.
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 the numerical
sec 90 The County Auditor shall, from time to time
correct all errors which he shall discover in his dupH-
the description of other property, the
amount of such axes; snd when the Auditor is satisfied
after having delivered the duplicate to the County Treas
for collection that any thereon any part hee
part thereof has been erroneously iuprcp-
eIy charged he may give to the person charged there
with certificate to that effect to he presented to said
Treasurer who shall deduc, the amount from said tax
Sec IL The County Auditor shall attend at his Office
on before the 18th day of February, and also
before the 10th day of August annually to make settle
ment with the Treasurer OF his County and ascertain the
amount of taxes with which such Treasurer Is stand
charged and the Auditor SHALL at each August settle
ment. take from the duplicate previously put into the
hands Of the Treasurer for collection. list of all such
se on e sa
quent taxes charged the is described such
several assigned by such Treasurer why
taxes could not be collected and such last ioned list
correctn thereof oath or affirmation. be ad
minstered by the Auditor and in making such s The
distincti after ednctng the amount of taxes so
returned delinquent and the collection fees allowed the
cate iu just and Iatable proportion the Treasurer shall
be held liable for the balance of such and the Au
balance due to the state, the balance due the county
the balance due 10 the townships and shall re-
cord such list of delinquencies in office.
Sec %. The County Auditor shall open account
with each tswnship city Incorporated village special
ately nfter his semi settlement with County
in February and August of each year. he shall
district special school district with the net
SO collected for tie of any such wnship city vii
him order the County Treasurer for amount
then due to such township city, village road or school
amount of such ORDER provided that the person ap
plying for such order shah deposit with the Auditor
statng that nc6 Is ueh
township city, village district duly elected appoint
Sec %. The County Treasurer or his deputy shall
attend at the Court House in his county, second
Monday IN january, in conformity with the noce pro-
vided in section so or the his act and shall then and
there at and after the hour of ten in the forenoon
town lot contained in the advertisement aforesaid,
the taxes and penalty have not been paid and the
and penalty, charged such land or lot best
quantity thereof shall be the purchaser purchasers Of
sale from day pay until Of land lot
contained in such advertisement and which such the
. ed for sale.
Sec a. The person purchasing such tract
pay to the Treasurer the amount Of taxes and penalty
charged thereon; and failure do, the Treasurer
shall Immediately offer said land town lot again for
sale, in the manner no such sale had been
made; and the person failing make payment shall
the amount Of said tax and penalty TO be) recovered BY
action of debt the name of the Treasurer for the
y court having jurisdiction thereof. D..
see 25 The County Auditor, his deputy. SHALL at.
tend all such soes of delinquent lands and made by
the Treasurer of his county, and shall record
thereof in substantial book therein describing the
same shall have been described in the advertisement
aforesaid, and sing how much of each tract town
shall remain want of bidders shall
ter it on the record and the Auditor shall make ont and
certify copy of said record, and forward the same TO
the Auditor of State, by the County Treasu at the
time such Treasurer makes his annual return of State
tax hext after such sale.
8, Sec. &C. The Auditor shall make out aud deliver to
the purchaser of any land lots sold for delinquent
lanes rs aforesaid certificate of purcha therein de-
crbing the land or lots old the descrb
in the tax duplicates and stating hera the amount of
uvfra fha uraa
part of tract be sold such certificate shall specify
the quantity sold, and shall be directed TO the County
Surveyor whose duty it shall be- when requested by tho
his assignee or heirs, TO lay off by metes and
s o the as tlae o Which the
was made the quantity so sold and if the sale be made
uar part thereof shall. be the duty of the County Sur
veyor SO to lay off the part portion sod that it shall
which may be the mos, eonvenent front to such lot
The of the lot and to bound the same by lines
nearly parallel with the outlines OF such lot as practical
SEQ e. No deed shall be made by the County Audi;
io for land lot sold azores i'd for taxes. until
r the expiration years from and after such sale;
nor shall Tie survey thereof by the OF
Sec. q Said certificates of purchase be assign
able in law and assignment thereof shall vest in the
assignee or his legal all the right and IT,
Sec. 90 At any time after the lapse of two
sold shall have been the county AUDITOR
or any y! his successors in Office SHALL request and
Of Tie sale Of part Of tract Of land lot on
ducon of the county surveyors return of survey In
with the acquisitions of such certificate execute and de.
liver the purchaser, his bers assignee as the case
may be- deed of conveyance for the tract OF iaLd or
,is such part thereof shall have been sold
Of aforesaid: Provided that when more parcels Of
the tract lot of land have been, shall hereaf
ter be sold for the payment OF taxes to the same
purchaser purchasers shall be the duy of the eonn-
auditor, production of the certificates of the pur-
chasers production of the county surveyors return
surveys thereof in conformity with said certificates
nd when such surveys required execute and deliver
deed of conveyance of the several parcels so so to
a the purchaser purchasers his their heirs or assign
rh which deed executed delivered shall vest IN
grantees his their heirs assigns
the title both in law aud equality, il the several
deeds for each and parcel od were or had
"a executed. a1.
80. The deed so made by the auditor shall lest IN
he the grantee bis their heirs AID assigns. good ana
e. valid te both in law apd equity, snd shall be received
in all courts prima ace evidence OF good and valid
id title in such grantee, his heits and assigns.
Sec. 81 The purchaser at sale of lands or lots or
hv coparccner any part portion of such
teres SHALL Obtaining the deed from the auditor for
he the part portion by him purchased bold the Same
f. tenant in common, uutl legal partition OF sucn Ano
d. or lot shall be made.
Sec So Upon the sale OF any land town for de.
taxes shen due shall be transferred to the purchaser At
such sale and if such sale should be INVALID
ss Of iresuarty in the proeedngs OF OH
Ger having perform in relation thereto, the
ID purchaser such SALE shall be entitled to receive on,
NJ proprietor such land lot the taxes
hS sale with interest from the time of payment
thereof andl the of taxes paid thereon by the
subsequent to such sale and such land lot
IS. shall be hound Tor the payment thereof .1-5a
s Sec SS No sale any land lot for delinquent
n; taxes consider ed of its
ing been charged on the duplicate in any other name than
In reepect sufficiently described on the du-
70 pcae the for which the is sold be due
he and unpaid at the time of such sale.
H. 81 When, by the provisions of any former law,
the collector of taxes the author