The Perrysburg journal. [volume] (Perrysburg, Ohio) 1853-1861, 1859-07-21
LA ws OF OHIO
PUBLISHED BY AUTHORITY.

wards rcleerei Il sh ll he the duty nt tho county
nn,lit,r TO insert minute OF such redempt ption the
sales of Rd ior Delinquent taxes, aud sign tho same
officially
Sec 81 Every tract otland and town lot offered
for sale ~ the treasurer NJ hereinbefore provided
md not sd1 for want OF bidders, shall be, aud tho
same hereby declared TO be forfeited to the state ct
Ohio; aud thcncclorth oll the right tue, claim ann
interest ofthp former owner owners thereon sha
he considered as trnutlerred to, and vested in said
state TO he disposed Of rs the legislature mly by law
direct an1 the county auditor shall annlaly return
nv his treisurcf separate list ~ n lands or town
lots 10 forfeited with description thereof aud tho
amount OF tax due thereon, 20 the auditor OF states
aud all such andl or lots hall be preserved on the
,npicate until sold redeemed and the taxes there
ON reghfly assessed In the name Of the state of Oho;
which tNes shall be turned annually by tho trcasur
cr delujWcnciee and credited to him as othcr de-
linauencies IN his settlement
500 ~, Ir the former owner or owners of any tract
o hud or town lot which may be forfeited ns atorc
ald shall Mt time before the state shall have dis
posed of such hand lot pay inlo the county treas
uryeof the county In which said land or lot may be
situated or into the state hcnsury oil The taxes ana
penauta due thereon a. the time OF such forfeiture,
together with the taxes ana pcnllues whch nave
since accrued ON such land or lot (Which sum shall
be asrerninad and certified by the audtor tho state
shalt in such case relndnsh TO such former owner or
owners all claim to such land or ot and the county
auditor shall thcn re-entor such nnd or Jol on ms
duplicate, with the name OF the proper owner or own
ctSa1r. t .... .
SEQ. 49, The county auditor shall charge the coun-
Win Oli moneys nN MN lccelNcu uuueI
the provisions of the preceding section. aud shall
mako out an nnnunl list of lands aud town lots upon
which payments ahnll have been mado az aforesaid,
specifyuv therein the proportion OF such money be-
innginr To the state aud shall forward said list 20
the auditor of state ny the county treasurer NJ tho
lime OF tpoying over the state taxi aud the county
treasurer shall pay 1nto the state treasury the states
nrunortiun of such money, AZ tue uhc nc pays tHe
other taxes due the state
Sac.4l. The auditor Of state shall, from time to
time furnish the several county auditors with all such
pu he ma ~ 4l tlplu
the performance of thoir several duties; aud the
said auditors shall observe them accordingly.
sec.A2. II tho taxes charged on any land or lot
bcire aulary paid aad such lund enormously reuru
cd d,hpouent and sold for taxes the sale thereof
shall he void and the money paid by the purchaser
nj such void salc shall be Rounded TO him out OF tho
county treasury on tho order Of the county auditor,
and that so much ofsad tax has been paid into the
state treasury shall be refunded 10 the county rens
uryodd the county auditor shull retain the same IN
his next semi annual settlement ana charge the state
treasury herewith in said settlement.
Sec ~, The county auditor of the county IN which
any ulor town lot shall have been or may hereafter
he sold for taxes uudcr the provisions o this act Is
hereby Authorized aud required 60 execute tho proper
decd therefor the person persons entitled to
ceive tho sume whether the said land or town-lot
shall at the time of the execution OF said Decd con
tinue To be within said county not, in the samo
manner as though snid land or town lot still remained
within the limits thereof any law TO the contrary not
withstanding,
tics in this state be aud they are hereby authorized to
discharge from imprisonment any person who shall
he confined in jail for the nonpnymcnt of any fine or
nmprccmont due TO tho county, when such auditor
en he of the opinion that the same cannotbo oooO-
ted by such imprisonment,
sec 40 The fees of the several county auditors
for trnnsfor of real estate for taxation shall In
exceed ono dollar where Che property transferred II
included in one title whether 10y deed of conveyance
,lhrrpc Ga chnnccrv, other assurances of title.
see. i6. II shall he the duty of the several county
auditors In this state. IN filing away tho statement OF
A., .nft t,n tn ut.l .lttnl ia
ypturhCd bYtOwnship assessor in pursuance of law u
file the tpfencns aforesaid returned from the dnr-
ont townships IN separate bundles each township by
itself tustead oi filing each statement separately The
.puuty nudtors shall he allowed aud paid out of the
county treasury tho sum of twenty-five cents, and nc
more for Hing away the eiNtomentsof taxable prop
crty5 each township in their respective counties,
Sec. Al Every county auditor hereafter delivering
amy certificate ofpurChasc of forfeited lands Other
lands sold for taxes. shall Immediately his dupli
cate transfer the sUuo into the name ofthc purchaser
clnrCiug therefor the sum of ten cents, which shal
he considered pnrt of the expenses OF the sale AnC
If any county auditor shall neglect 10 make such trans
fer he shn he liable to action by any person injured
thereby ns for neglect OF oniciO duty,
Seeds The auditors of the several counties ir
this,stNto shall oNusc the list Of delinquent lands /,
their respective counties TO be published at eNstfoN
weeks between the third Monday of November nnt
tho Arst Monday in January in some newspaper print
ed in their respective COuutiCs t any be printed there
in, and il be printed therein, then IN some news
napcr having general circulation in such county L
whole of the several tracts town lots in said lis
contained, much thereof ns will he necessary t.
nay thetlNcs and pentlty charged thereon will be sol,
at the cnurt house i'm such county the second Mon
day January next thereafter. by the county trcaSur
cr, unless such taxes and penalty be paid before tha
time,
See. 40. Tho county auditor SHALL on or before th
,lny of spe, mentioned IN such notice, insert nc tn
foot Of tho record, on delinquent list, copy OF suo
notice Nnd shall moreover certify on said record i'm
mpdotey iolloN inw such notice, the name OF the pa
ma "a lCputh of tlmO such list and notice
published therein,
Sec 80 Immediately before advertising such liza
of delinquent lands aud lots IL shall hc the duty o
the coauitor 20 compare tho samo with the dupicut
the hands Of the county treasurer ana strike there
from alllands or towuots upon which tho taxes, in
terest and penalty of the preceding yoarwith the tax
"a OF the current shall have been paid, and pro
coed TO advertise the remainder IA heron provided
See 81, In all eases where any county auditor, b
iundvertauce mistake, shall have, this year, omit
ted, or in nw future wear omit to publish the don
Quent list of h2 county according TO the requirement
cf this act It shall 10 his duty in the taxes an
penalty with whiuh the land and town lots there
smnd charged sAall not before The tenth day OF Au
gust of the next succeeding year. have been paid t
charge the said lands and town lots with the aNes
penalty aud also the taxes OF tho current year, an
record certify and publish the sumo ~ part of Il,
delinquent h-t, according to the provisions of th
act.
SEQ. 81 In all eases where my county auditor. /
insdyertauce on mistake, shall this ear have omtte
or in Ruy future year shall 80 omit, to enter upon I'll
duplicate Of his county any lands or town 0ts, situa
within his county, subject 90 taxation, it shalt be h
duty, when he shall onter the same the duplicate
reNt succeeding yeur TO add 90 tho taxes of the
rent year, the simple taxes OF each ana every pree
ding year in which such land or town lot shall hay
escaped taxation
See. 81, There shall be hereafter allowed 10 q,
publishers OF newspapers for advertising the delil
Iueut aud oreitelI Of the several counties of IN
state, sum not exceeding thirty cents for each tra
at land, town lot, part OF lot advertised in Il
delinquent list and not exceeding thirty cents (,
each tract lot or part of lot advertised in the t9rit
list and sum not exceeding one dollar per square
three hundred ems for tho first three Insertions
twenty-five cents per square for sach additional psc
ton for the heading, head lines and certificate Of nl
Eueh advertisement: Provided that in NO ease shl
greater than half OF taNss, interest in pen
nlty dne be allowed for advertising any such tract
lSnA, town lot or part Of lot
See, t+. IL shall ne the duty of the county audito
so fend hy Wuil, 20 the auditor of state one pape
containing the l,t OF delinquent and forfeited land
and cnpy Of the avcoNpt 60 ioil the prluter
M. MN. ..L ..---- .. .-. -.L...