Meigs County telegraph. [volume] (Pomeroy [Ohio]) 1848-1859, 1859-05-17
the interest on their debt; which lax, when
collected, shall be applied to paying the
interest on the county debt, and no other

'pOoo'
HoN-REsiDENr PERSONAL TAX.
See. IS. Hereafter, II shall be the duty OF the
several county treasurcrs of this state IN making
turn OF their delinquent list OF personal property to
the auditor Of their county on the rgin
sad return, the county and state TO which any such
delinquent taX-p yer may have removed To, or re-
SIDE ih, with tho date OF his removal, n he shall be
able TO ascertain such fact.
treAsurers Ia this state mn odiatsy after THAR set
tlement with their county aaditor, 10 make out aud
forward 10 the county Treasurer Of the cOuntf to
winch amy such delinquent taxpayer may have ro-
moved, or reside In, statement or account Of taxes
50 assessed aud not paid which statement or account
s'Ial specify the value of property on which said
axes wore levied, and the amount of taxes levied
thereon, TO which he shall add an amount equal to
the sum of twenty-five per centum on the tax so
levied, II said delinquent taxpayer shall have left
the county In which said taxes were levied after the
tne required by law for the county auditors to de-
liver the tax duplicate to the Gounty treasurer; but
If he shall have left the county previous To the timc
| required By law for tho delivery OF said tax dup-
cate to the county treasurer then the said county
treasurer shall not add the twenty five per centum.
Sec ~. 1t is hereby made the duty OF the several
county treasuicrs Of this state, immediately on the
receipt OF any such statement or account, to pro-
coed and collect tho same of the person charged
with said taxes aud por centum, for which services
| urcrs are now allowed 70. colIecti x delinquent
taxes. by process, to be collected of the person
against whom said taxes are charged.
| Sec. "a. For the collection OF all taxes, penalty
and costs, mentioned IN the preceding section OF this
have the same powers that are now or may hereaf-
tor be given by amy law of this state for the collec
ton of taxes; and all Ia uxes to In
provisions of said section by any county treasurer OF
this state, shall be by him remtted in the safest and
10 which said taxes belong; and at the same time he
shall forward saei 'ent TO the county auditor of
said county stating the amount so collected, and OF
whom; and In lie shall be unable, from any
Whatever, to collect tho same then aud in that case
he shall return the original statement or account, to
the county auditor of the county from which u
sent together with the causes why said taxes
could not be collected, certifying in his Official ca
See. 80. 1t shall be the duty the several county
commissioners in this state, annually, Mt their Sep
| IN Iali Iiai Of
sonu property to be publ ly read on the second day
of said session; and said commissioners may at any
tme direct their county treasurer To proceed to col
ltc III the manner prescribed In this act, any deln-
quent taxes due their COUNT.
| Sec. 10. If such delinquent taxpayer shall have
removed out of the state, or have property, moneys
or credits due, or TO become due in this stae II shall
DO the duty of the treasurer of the coury whore such
property may be, in which such tax was assessed,
TO proceed to collect the same by distress, attach
ment or other process Of law; and when 50 colec-
ted said treasurer shall be entitled to retain. in ad-
dtiou to the fees allowed him by law for collecting
other cha ttol taxes, further sum sufficient to pay
reasonable fec for such legal advice and services
as he may require.
Sec. o. All taxes collected under the provisions of
the last preceding three sections OF this act shall be
distributed by the county auditors in the same man
ner that other delinquent taXes are now required by
law TO be distributed.
REDEMPTION OF LAND soLD AT DELINQUENT SALE.
Sec 92 All lands and town lots which have been or
may hereafter be sold for taxes at delinquent sale
rnder the laws of this state, may be redeemed amy
time within two years from and after the sale there
Of and all la nds belonging to minors femes covert,
insane persons, persons in captivity, and which
have or may hereafter be sold for taxes may be re-
deemed at any time within two wears from and after
the expiration of such disability.
See. %. All applications for the redemption of
lands or town lots sold for taxes shall be made to
the county auditor of the county in which such land,
or town lots are situated.
Sec. %. Any person desiring to redeem any land
or town lot, sold by any county auditor or county
treasurer, under or by virtue Of any law of this state
within the Tina limited by law for such redemption,
may deposit with The county treasurer upon the GER
icate of the county auditor particularly describing
such land or townloI, and specifying the same, an
town lot was sold, and the taxes subsequently paid
thereon by such purchaser, those claiming under
him. ogother with interest and fifty per centum pen
atty on the whole amount paid, including COSTS and
one dollar to pay the expense OF advertising, as
hereinafter provided.
Sec. 9j. When any joint tenants, tenants in com.
mon or coparceners, shall be entitled to redeem any
iand or town lot sold for taxes, and any person so
entitled snail refuse or negectto join in the appli-
cation for the certificate Of redcmptIon or from any
cause, cannot be joined in such application, the au
dit"r may entertain the application of any such per-
sons, or so many us shall join therein, and may make
certificate for the redemption Of such proportion Of
Saiu iaG or TO- as the person or persons making such
application shall be entJled To redeem. Upon the
presentation Of any such certificate Of the county
dtor To the count! treasurer. for tho redemption of
any land or town lot, sold for taxes, and upon the
payment OF the money into the Co. Treasury afore-
SAD, The county treasurer shall give the person or
persons making such payment, duplicate receipts
therefor, describing the property the land town
lot us the same is described III upon the certificate
of tho auditor as aforesaid; one of which receipts
shall be registered by tue treasurer, and immedi-
atey filed with the county iitor, by the person or
persons or party receiving the same; and tuercupon
the auditor shall forthwith cancel the sale and trans
fer the property land town to the proper per-
son persons or party; and such receipt, when so
NED shall operate ns AIN eXtIngushncnt of all rights,
either ia law or equity, conferred in any way or
manner by such sale. And tn. auditor shall publish
u notice of such redemption in the same newspaper
IN which the adyerIissinuut OF sale had been pnb-
lished, for the term OF three weeks, either in a
weekly or daily paper, once in each week, at an
expense not exceeding one dollar.
sec. 96. Upon the demand of the purchaser, or his
legal representative, and the surrender of the tax
eertihci te, and upon the payment of the auditors
rai,aI
the county treasurer in favor of such purchaser
his legal representative, for tho amount of money
deposited, rs hereinDcfOre mcntOned with the said
treasurer utter deductnS therefron the treasurer's
fees for such services.
See. ". In all where such deposit shall not
bo made within two years from the time of the sale
of lands lots sold for delinquent taxes within
sN mouhs from that Of tots or lands forfeited the
state for non-pa ment OF taxes, the auditor shall, at
the request of Tie person presenting such certificate
note such fact upon the back Of said certificate, and
sign his name thereto. When amy tract portion OF
land or town lot or part thereof is thus redeemed or
any post thus made, il shall be the duty oil the
auditor of the county to note sIcl redemption or de-
post, the date thereof, and by whom made, on his
record of tax sales, ahd sign his name oteially
See. Vs. In case any lasting aud valuable improve
menls shall have been made by the purchaser at
sale for taxes, or by any person claiming under him.
Oh any land or town lot, iOr which certificate of
demption shall be made as aforesaid, the premises
shall not be restored to the person obtaining such
der, until he shall have paid or rendered to 'hc ad-
verse party, the valne of such Improvements; and
if the parties cannot agree the value of i'm
prov cInens, the same proceedings snail be had In
relation thereto, shall be prescribed in any law
existing al the time of such proceedings. for the
lieI 0i occupying claimants of land: provided, that
purchaser Of any land town lot, sold for taxes,
nor an! person claiming under him, shall be entitled
to any compensation for any Improvements which he
shall make such land or town lot within two years
from and after the sale thereof.
FORFEITED LANDS.
Sec g9 That the lands. inlots, outlots and parts
of lots within the several counties Of tins state
winch have become forfeited TO the state for
payment of taxes, and all lands which may hercuf
tcr become forfeited to the state by the pay ymcnt
Of taxes otherwise, shall be sold aud disposed uf
the state Of OaiO, agrcedOly To the prONsIOs of
this act 1G auditor OF state shall all lands,
inots outlots and parts of lots, forfeited to the
state for the payment of taxes and whIsn have
not since purchased by the owner owners, or
any other person per ons to be entered in book,
to be prov yided for that purpose which entry shall
forth the name, by township and county, rs IN
OF other lands.
See 100 The auditor of state SHALL annually, enter
in the book provided Tor that purpOse all the lands
which shall he rcdter become forfeited to the tate
Of OHIO, for The pa! meHt of taxes; and, Onc in
two years. shall make out list of such forfeited
lands anu for Sard the to the several county
auditors who shall proceed to sell The same, agree
ably To the provisions of this act; and all lands OH
cred for sale under the provisions of this act and
not said for of bidders, snail be again adver-
tised aud offered Tor sale, by the county auditor, at
the no xt subsequent sales by him made, under this
act, until such lands slall be sold.
Sec IOI. That the auditor of each county, on re-