The Perrysburg journal. [volume] (Perrysburg, Ohio) 1853-1861, 1859-07-14

with tHNca the description lAnd or Otncf property,
IN the amount OF such taxi aud when the auditor
Is satisfied after having delivered tho duplicate 10 the
county treasurer for collection that any tax thereon,
or any part thereof has been orronoousy or improp
cry uhargedhe MY give - the person charged there
with certificate 10 that effect to be presented 10 said
treasurer, who shall deduct tho amount from said tax
Sec Il. The county auditor shall attend at his Of
Rcc on before the Rfecnth Of February, md also
ON or before the tenth diy of August annually, 90
make settlement with the treasurer Of hs county aud
ascertain the amount of taxes with which such treas
IL to stand chargcd and the auditor shall at each
August settlement. take from the duplicate previous
y put into tho hands OF the treasurer for collection,
list OF all such taxes such treasurer shall have been
unable to collect therein describing the property on
which said delinquent taxes charged rs the same
Is described on such duplicate, and sbn note thereon
in marginal col, mn the several reasons assigned by
such treasurer why such taxes could not be coectcd
and such last mentioned list shall be signed by tho
treasurer who shall testify to the correctness thoro
Of pndor oath affirmation, TO bo administered by
the auditor, aud in making such st tho delinquoncies
Of each township shall be kept separate and distinct;
aud after deducting the amount of taxes returned
delinquent, and the collection fees allowed the treas
urer, from the several taxes charged the duplicate
in Just ard ratable proportion the treasurer shall
be held liable Tor the balance of such tuxes and the
auditor shall certify in tho manner required by law,
the balance duo TO the county tho balance duo to the
state the balance dus for road purposes the balance
due the townships, and shall forthwith record such
list of dclinqueuces in his Office.
| Sec 22 The county auditor shall opon an account
with each tow sp, city, incorporated villIgcspccial
road school district IN his county, In which, imme
uiatcy nttcT his annual scJtlcncnt with thu
ty treasurer in February and August of each ycarhe
shall credit each township, city. incorporated village
special road district special school district, with the
net amount 50 collected for the OF any such town
! ship, village or district aud on application Of Guy
township city, village, rond or school treasurer the
auditor shall give him order tho county treas
urer for tho amount then duo to such township, city
! village, road or school treasurer, and shall charge
them respectively with the amount cfsuch ORDER pro-
vdcd that the person applying for such order shall
deposit wi the auditor cetihc tc from tho cork Of
ihp tntyn NTH AhuN
such person IL treasurer Of such township, city VIII
lagc district, duly elected appointed and that he
has given bond according 10 law.
See. %. The county treasurer or his deputy shall
attend ut the court house in his county the second
Monday in January in conformity with notice pro.
vidcd IN section fifty OF the th's act and shall tncn
and there ut and after the hour OF in he Forenoon
proceed to offer for sale separately each tract land
or town lot contained in the advertisement aforesaid,
on which the taxes and penalty have not been paid;
and the person or persons offering at said sale to pay
the taxes aud penalty charged such land lot for
the least quantity thereof shall be the purchaser
purchasers OF such quantity and the treasurer shall
continue such sale from du, to day until each tract
of land or town lot contained in such advertisements
and on which the taxes aud penalty remain unpaid.
shall be sold or offered Tor sale.
Scc.2i, The person or persons purchasing such
tract of land or town lot, any part thereof shall
forthwith pay to the tire the amount ofaxes aud
penalty charged thereon; and ON failure to do the
treasurer shall Immediately offer said land town
lot again for sale, in the same manner If such
sale had been made; and the person failing make
payment shn forfeit and pay penalty OF twenty-five
per Centum the amount said tax and penalty bel
recovered by an action cf debt, in the name of the
teusurcr FOR tn, of the county before any Justice
of the peace or court having jurisdiction thereof
Sec. rs. Tho county auditor his deputy shalI
attend all such sales OF delinquent lands lots, made
by the treasurer OF his county, and shall make record
thereof in n substantial book, therein describing the
several tracts of land and town ots offered for sale
tho same shall havO been described in the advertise
ment aforesaid aud stating how much OF each tract or
town lot was sod and To whom sold; and it any tract
lot shall remain unsod for of bidders he shall
so enterit on the record; and the auditor shall make
ont and certify copy ot said record and forward the
same to the auditor of state, by the county treasurer
at tho time such makes his annual return of
Z state tax next after such sale.
Sec. 26 The auditor shall make out and deliver to
the purchaser of land or lots sold Ior delinquent
toxcsas aforesaid certificate ofpurchasc therein des
crlbng tho lands or lots 70 sold the was des
= cribed in the tax duplicate, and stating therein the
; amount flakes and penalty for which tho was
sold; and II only apart of tract be sod such ccr-
cate shall specify the quantity sold and shall be direct
ed to the county surveyor whose duty it shall be when
requested by the purchaser his assignee or heirs tc
lay on by mecs aud bounds, in square. noar Al
practicable at tho most north-wcstcrly corner of th
tract from which tho sale was made. the quantity
i sold; and IL the sale be made from an inOt Quito
in any town. or from amy particular part thereof.
shall bc the duty of the county surveyor to lay
the part or portion sOd that it shall extend from the
main orprincipal street road alley, which mny b,
the most convenient front TO such lot, to the rear
the lot and to bound the snmc by lines nearly par
r ulcl with the outlines of such lot practicable.
e Soc ~ No decd shall be made by the county au
ditor for any land lot. sold aforesaid for taxes
until the expiration of two years from aud after sucl
sale; shalt the survey thereof required by The
certificate OF purchase, be made until expiration
Il thattime.
Soc. 2s Said certificates of purchase shall be as
egpabc in law and an assignment thereof shall
It in the assignee or his legal rcprcse ntave, all thu
right and title of the orr giuil purchaser.
II Sec %. At any timo after the lapse of two year
from the time of such sale for taxes il the land lo
sold shall not have been redeemOd the county audi
tor or any of his successors r Office, shall request
and production of the certificate of purchase an,
Vt in OF the sale of part only of OF land
lot, on production of the county surveyors return
survey In he shall deem such survey nee
III conformity Win the rSqnsuons OF such certificate
10 execute and deliver TO the purchaser his hoirs
signeo MS the case may be, deed of conveyance fo
l. the tract of land town lot such part thcrco
10 shall have been sold ufuresaid Provided tina
ri when two or moro parcels ot the tract lot
land have becn shall hereafter ho sold for pay
mcnt of taxes to the same the purchaser purcha
sorS. II shall be the duty of the count! auditor,
production OF tho certificates of tho purchaser or
production of the county survey return OF survey
d thc cot, in conformity with slii certificates whe
such surveys are required to execute and deliver
lc docd of conveyance of the several parcels sod
the purchaser or purchasers his or their heirs
of sgncos; which deed So executed delivered, sha
vest in tho grantee grantees his her their heir
or assigns, the same ttie both in law and equity
il the several deeds for each and every parcu sol,
% were or had been executed
IS. Sec. 80. The deed SO made by the auditor sha
III vest in the grantee, his their heirs aud gus
ut good and Valid title both IN law aud equity and sha
ct be received in ali courts as prma auIe evidence
good and valid title in such grantee, his heirs an
OF assigns,
IN See. 81. Tho purchaser, at sale of lands or lo
for taxes, of the Interest OF any joint tenant
lf in columon or coparvener of any part or portion
lie such interest, shall obtaining the deed from III
Cd audtol for the part portion So by h purchases
n. hold the Same tenant in common with the othC
proprietor or propriotoIs Of such land lot and
% entitled TO all the privilege of tenant in Commo
until lSNal land lot shall hO
,d Sec 81 Upon the sale OF any land or town lot Il
ee delinquent taxes the lien which the state has thereo
for taxes then due shall be Transferred to the purcch
as ser at such sae and II such sale should prove 20
" invalid, account of any irrcgularty in the proce
dnGS of amy officer having any duty 10 perform in
ON aton thereto tho purchaser NJ such sale shall
ed entitled 10 receive from the proprietor of such land
ld lot the amount OF taxes interest and penalty legal