Dayton daily empire. [volume] (Dayton [Ohio]) 1850-1865, 1859-06-01

paid, IN the same manner a. Il said pa,titioS had
been made before said taI, OF tsr and peDaty, bad
beeD assessed and said proportion Or proportion, oi
said tract originally listed lot ta1alion, 10 The name
or names Of said delinquent proprietor or proprie,
tof' and whenever any lands 90 Etlj By tenant, 10
common shall be scld upon proceedings In partition
or sbsll be aken BY the election Of any Of ihs par.
ties to such proceedings, or when any real estate
sha be ,old At Judicial sale, or BY admirsttators,
executors, guardians, trustees, the court shall
order the tates and penalties and the Interest thefe1
on agapsl such lands to be distributed out Of the
proceeds Of such sale or election.
See 7s. All tracts Of lahd set apart for school or
ministerial purposes and cold BY and under authority
OF law aud all lands which shall be hereafter sold
By the United Sses shall be tObiect 10 taxation as
other ands 10 th, state, Immediately after saeh sale
Sec. ~. Hereafter there shall be levied annually
on each dollar Of taxable properly 10 this State,
lothtg then such a. by Law Is otherwise tared) a.
valued and entered on the grand iist Of tsIable
property Tor the several purposes 10 this act enume
rated taxes ut the rates hereinafter specified nuney
all county expenses Of each oi the several counties
other than roads and bridges; and the payment Of
the interest and principal OF the debts Of the county
such rats a. the commissioners Of such county shall
desermine to bs necessary, not exceeding the follow
Jog rates, namelyi On any amount OF such taxable
property In such county IA such county not more
than two millions Of dollars, rate Of tax not e1.
ceedipg three mills on the dollar. On any amount
oi such taxable property between two aud four mil
Iona OF doilars not exceeding two mills on the dol,
lar. On aBy amount between four aud siI millions
Of d0llars, MT exceeding oHG and a half mills on
the dollar. On any Rpoani between tiH and forty
millions Of dollars not exceeding aud one fourth
mills on the dollar. On any ahsgnt over forty
millions, not exceeding one mill on the dollar
Provided that IN any important bridge bridges
built and maintained by any county, shall be de,
stroyed BY any casualty the restoration Of which may
IL ens
mistioners Of such county may levy a special ta1
noteHeeeding in any year one mill on the dollar Of
the sKable property Of the county the proceeds Of
which iaH shall be applied solely 10 the restoration Of
such bridge or bridges; provided that the County
Commissioners Of amp county ln which the total val,
ustion Of taxable property does not exceed three
millions Of dollars, MAJ Increase the rate Of tax
levied the first two millions any lesser sum Of
such taxable property to any rate not exceeding five
mile on the dollar, and may set spart any portion Of
the proceeda Ot tueh tax not necessary In their
opinion TO asfy other county expenses Tor the cur
rent year Tor the erection Of county buildings and
the amount 90 set apart shall be deDominated the
public buildh innd, aud shall be paid out in the
order Of the Commissioners. There shall bo levied
fol township purposes. other than for road bridge
for the support OF the poor and common school pur.
poses and Tor the purpose Of paying the interest or
principal on any debt or debts owing, such rate Of
tax on any amount Of the taxable property IN the
township Is entered and valued on tho grand list,
the trustees Of the township shall certify 10 the
county auditor 10 be necessary not exceeding one
halt OF Que mill on each dollar Of such valuation
not more than two huBdred thousand dollars, and
not exceeding fourth Of mill on each dollar
ofsuch vaustion over two hundred thousand dollars
Bot ths tolAt amount Of taxes hereafter levied In
any enc year by the constituted Authorities Of any
city or incorporated village, except the city oil Gin
cinDat, for all purposes other than for the payment
the lahfs of
village, and for the payment Of the principal Of
such debts. parts thereof may fall due within
the then cnrrent next succeeding year, shall not
exceed five mills, and in the city Of Cincinnati six
and half mills on each dollar OF the assessed value
ul the taxable property in such city incorporated
village. Provided, the aforesaid Limitation shall
net be construed rs prohibiting assessments on
property adjacent to local improvements made in
any city or incorporated village for the purpose Of
paying the cost thereof and the damages occasoned
thereby; and provided further that nothing 10 this
section shall ..be construed to prevent the county
commissioners, township trustees, or corporate au-
thorites Of any city village from 1evyng any tax
which by any special law they shall be authorized
10 levy.
See. 80. That competent authorities Of the couns
ty, city, or township, that shall have subscribed to
the capital stock Of any railroad company and
shall have issued its bonds OF other securities for the
payment Of such subscription, may, at any time
within five years next before the principal of such
bonds, or other securities shall be PAYABLE il the
market price Of the stock Of SnCh railroad company
be less than seventy per cent its par value, levy
or cause to be Levied annually on the taxable prop
erty oi such county, city or township, such tax not
exceeding mill the dollar as will be sufficient
to balance the discount on the railroad stock held
by such county, city, or township by the time such
bonds may become due; and the proceeds Of all
snch taxes shall form, with such stock, a sinking
fund.- and shall be invested in the purchase Of the
bonds issued by such county, city township, or in
other safe aud productive securities, mud shall be ap.
piled to the pay yment Of tue bonds SO issued and 10
no other use or purpose whatever.
Sec. 81. II shall be unlawful for the corporate
authorities Of ndy county, township, city or village,
unlees specially and expressly authorized by some
act Of the general assembly, to contract any debt or
ineur any pecunary liability for the payment of Ell,
iher the principal or interest Of which during the
then current year any subsequent year. it Will be
necessary TO levy on the taxable property Of such
county, township, city or village, higher rate of
tax than the maximum rate prescribed lby this act
Sec. "a. Every contract made in con ntTaVenton of
the provisions Of the foregoing secton shaii DC ut.
tery null aud void in regard TO any obligation
thereby imposed on the corporation ON behalf Of
which such contract purports to have been made;
but every commissioner, officer, ageut, trustee or
member Of auy municipal corporation that shall have
made or participated in making, or authorized the
Individually liable for its performance; and every
commissioner, trustee, director, member of any city
or village eonncil, other officer or agent OF any
such municipal corporation who shnll have been
present when any such unlawful contract was made.
or authorized 10 be made. shall be deemed to have
made, or to have participated in making, or to have
authorized the making the same, as the case may
be, unless he shall, IL present, dissent herefrom or
cause to be entered such dissent on the records Of
such municipal corporation, Of its councils, trus-
tees. or other officers or agents.
Sec SO. Whenever greater amount OF tax shall
be necessary in any county than the foregoing rates
will respectively afford, for the purpose Of erecting
public buildings, or paying Tor ouch buildings al
ready erected, or for the payment OF any debt al.
ready contracted for county purposes the Commis.
soncrs may add to the rate OF taxation Tor such
county, not exceeding fifty per centnm: which adds
tional tSI shall be exclusively appropriated to the
purposes for which il was raised.
Sec "a. The Commissioner Of any aounty which
has floating debt in county orders. [aud the
amount authorized BY present existing lava to be
levied for county purposes. be insufficient to dofray
the expenses Of such cOuny and pay the interest on
their debt may. If they deem il Just and right levy
sufficient amount to pay the interest on their
debt; which taI when collected shall be applied to
paying the interest on the county debt and other
purpose.
NoH.RnIDESr PERSONAL TAX.
Sec. S5. Hereafter it shall be the duty Of the sew,
sFal county RessnTers Of this State In making Ier
turn Of their delinquent list OF personal property TO
the Auditor Of their county, 10 note on the margin
Of said return, the county aud State to which any
such delinquent tnx payer may have removed, il be
shall be able 10 afeerlain such fact.
Sec. So, 1t shall be the duty Of the several county
lreasuren 10 this State, Immediately alter heir set.
~ austfk niU IN h