The spirit of democracy. [volume] (Woodsfield, Ohio) 1844-1994, 1859-06-01
tho Same is described on sneh dup1icate. and

shall nste thereon, in q marginal column the
several reasons assigned by such treasurer
why such taxes could not be collected; and
such last mentioned list shall be signed by the
treasurer, who shall testify to the correctness
thereof, under oath affirmation, to be adj
minstered by the auditor; and in making such
list, the deiinguentS OF each township shall be
kept separate and distinct, Hud after deduct
ing the amount of taxes so returned delin-
quent and The collection fees allowed the treas
urer, from the several taxes charged on the
duplicate, in a Just and ratable proportion,
the treasurer shall be held liable for the bal
lance of such taxes; and The auditor shall GER
tify, in the manner required by faw, the bal
ance due to the state, tie balance due 10 the
county, the balance due for road purposes, end
the balance due to the townships, and shall
forthwith record such list of deliuquents in
his office.
Sec. %. The county auditor shall open an
an account with each township city, incorpo
ated village, special road, school district, in
his county, in which, Immediately after his
scmi-anuual settlement with the county treas
urer, in February an.l August of each year, he
shall credit each township, city, incorporated
village, special road district, special school
district, With the net amount so collected for
/ the use of any such township, village or dis
, village road or school treasurer, the auditor
shall give min, an order on the county treasu-
r4r for the amount then due tosuch township,
| city, village, road or school treasurer, and
| shall charge them Respectively with the
amount Of such order: provided, that the per-
sou 80 applying for such order shall deposit
with the .,1Gitnr 4 certificate from the clerk
Of the township, city, village or district, sta
ting that such person is treasurer of such
township, city, village or district, duly elected
CT appointed, and that he has given bond ac-
cordinS 20 law.
Sec. %. The county treasurer, or his dep
uty, shall attend at the court house in his
county, on the second Monday in January, in
conformity with the notice provided in sec
ton so Of the Cthisl act, and shall then and
! there az AID after the hour IF ten in the fore
noon, proceed to Offer for sale, separately, each
tract of land or 10 IN lot contained in the ad-
veltisement aforesaid, on which the taxes and
| penalty have not been paid; and the person OF
persons Offering at said sale to pay the taxes
and penalty, charged on such land or lot, fol
the least quantity thereof, shall bo the purcha,
i ser or purchasers of such quantity: and the
treasurer shall continue such sale from day
to day, until each tract Of land or town lot con
tanned in such advertisement, and on which
the taxes and penalty remain unpaid, shall be
sold, or offered for sale.
Sec 2f. The person or persons purchasing
SUCH tract of land or town lot or any par
thereof, shall forthwith pay to the treasurer
the amount of taxes and penalty charged
thereon: and Oil failure 80 to do, tao treasurer
T shall Immediately offer said land or town 10
again for sale, i'll the same manner as if L,
such sale had been made; and the person 81
! failing o make payment, shall forfeit and pay
a penalty of twenty-five per certd1a on tn,
amount of said tax and penalty. 20 bel recov
/ cred by an action Of debt, IN the name OF tn
treasurer, for TIE use Of the county, before an,
, justice Of tho peace or court having iuris3ic
tion thereof.
II Sec. Is. The county auditor, or his deputy
r shall attend I'll such sales ofdolinqueut land
g and lots made by the treasurer of his county
= and hall make record thereof III substaI,
tal book, therein describing tie several tract
= of land and town lots offered for sale, as th
saTre shall haze been described IN the adver
l tisement Aforesaid and stating how much c
2 each tract or town lot was sold, and to whoI
. sold; and if any tract or lot shall remain IN
sold for Want Of bidders. he shall so enter
on the record: aud the auditor shall make on
r and certify copy of said record, and forwar
|. the same to the auditor of state by the couI
n ty treasurer, at the time such treasurer make
: his annual return Of state tax next after sue
sale.
+ Sec. 26. The auditor shall make out an
e deliver to the purchaser of any land or lot
e sold for delinquent taxes as aforesaid. ce
e tifcate of purchase, therein describing tha laI,
S or lots SO sold, as the same was described !
Il tho tax duplicate, 2-d stating therein u
l. amount eff taxes and penalty or which IL
5 same vas sold; aud If only part of a Tract
e sold such certificate shall specify the Guant
t. ty Eold and shall be directed to the count
l. survey or whose duty il shall be, when requc
II ted by the purchaser, his assignee o. heirs
o lay off. by nletes and bounds, in Z square,
: near as practicable, at the most north weater
1t corner thc tract from Thich the saey:as mac
It the quantity so sold; and if any sale be mad
o from an ip-lot or outlet in the tom, IT fro
e any particular part thereof, it shall he the dut
1T of the county surveyor so to lag cf the pa
% or portion sold, that it shall extend from Il
l. main or principal street, road or alley, viii,
d may be the most convenient front to such lC
,r to the rear of the lot, aud to bound the san
d by lines, Is nearly parallel with the outlines
r such lot 50 practicable.
y Sec. 27. No deed shall be made for Il
d county auditor, for any land or lot, sold
G. aforesaid for taxes, until the expiration of tp
L. years from and after such sale; nor shall Il
+ survey thereof, required by the certificate
II purchase, be made until expi, alton of III
le time.
il Sec, Is. Said certificates OF purchase sh,
Or be assignable in law aud In assignment ther
h of shall 7est in the assignee or his legal repr
S, sentaives, all the right and title of the or.s
rs nal purchaser.
S Sec. %. AT any time after the lapse Of ty
IL years from the time of such sale for taxes
a. the land or lot so sold shall not have be.
IN redeemed, the county auditor, or any of h
De successors in Office, shall, on request, and
Mt production OF the certificate of purchase, 81
In III case Of the sale Of part only of i tract
OF land Or lot, on production of tho county 81
IN veyor's return of a survey, in case he sh;
&c deem such survey necessary, IN oonfOrmi
as with th3 acquisitions Of such certificate e1ecu
Mt and deliver to the purchaser his heirs or
he signee, as the case may be, q deed of conye
cd ance for the tract OF land or town lot, or, su
er part thereof as shall have been sold as afoI
said: Provided, that when two or more D;
to GELS of the same tract or lot OF land have bee
ed or shall hereinafter be sold for the .nou-pa
a ment of taxes, to the same purchaser or pr
is chaSer5, it shall be the duty of the couli
auditor, en- production of the certificates
tie the purchaser, on production of the coun
es, surveyors return of surveys thereof, in &C
Ell, fcrmity with said certificates, when such 81
nd veys are required, to execute and deliver o