The spirit of democracy. [volume] (Woodsfield, Ohio) 1844-1994, 1859-08-10

to whom payable, and the purpose for which
drawn, shall, at the time of issuing the same,
be entered in book to be kept by the auditor
for that purpose
Sec. ii. The county auditor shall annually,
on or before the fifteenth day of April make
out and deliver to the assessor, q schedule OF
all lands and town lots within his county which
are found, from his knowledge, or from the GER
tihcate of the auditor of state, to have become
subject to taxation, and which have not been
appraised for that purpose, directing such as
SCISSOR to assess the same, and make return
thereof to him on or before the third Monday
of May next ensuing.
Sec. Is. When an alteration of any list en-
tered on the grand levy may become necessary,
by reason of the partition of any tract of land
or town lot the county auditor, on receiving in
formation thereof, shall transfer to the several
parties in partition the portion set apart to him,
her or them, particularly describing the parts
so transferred; and shall apportion and trans
fer the valuation of such land or town let to
the several parts in proportion to their respec-
tive interest therein, previous to such parti-
ton.
Sec. 16. When any county auditor shall be
satisfied that the transfer Of any land or town
lot ar any part thereof, has become necessary,
by reason of sale thereof, or any part thereof,
for taxes, a sale by sheriff or other officer, by
cree in chancery or by reason Of a devise or
descent, he shall make such transfer; and in
such case, if part only of the tract of land or
town lot shall be transferred the proportion of
the valuation to be transferred Herewith, shall
be ascertained by the assessor; and for that pur-
pose the auditor shall furnish the assessor with
a list of such lands and town lots, at the time
specified in the fourteenth section of this act FOR
delivering the schedule therein named
Sec. II. When the transfer of any land or
towL lot, or any part thereof, shall become ne
cessary by reason of q sale or conveyance by
deed, and each conveyance shall be for the en-
tire tract or lot, or part thereof, as charged on
the duplicate, such transfer shall be made by
the county auditor, upon presentation of such
deed, by the purchaser or his agent; and in
case snch conveyance shall be for less than the
whole tract or lot, or part thereof as charged on
the duplicate, said county auditor shall transfer
the same, whenever the seller and purchaser
| shpll agree thereto in writing signed by them,
or personally before the auditor shall agree
upon the amount of valuation to be transferred
Herewith; but if the seller and purchaser can
not agree as to the amount of valuation to be
transferred, the auditor shall place said portion
of land or lot on the list, to be by him made
according to the sixteenth section of This act;
and the value thereof shall be asrertained and
returned by the assessor, in the same time and
manner of other lands contained in said list.
porting to be deeds of unconditional convey
ance of real estate, which may be presented to
him for transfer, the evidence in writing with
his signaturs thereto, of the proper entry of
such transfer having been made according to
| law, in his Office, unless the same shall be for
lands not entered for taxation on the books of
the county auditor, in which case he shall in
dorse thereon "not entered for taxation;" and
it shall be the duty of each county recorder be-
fore recording such Deeds to require the indorse-
ment to [be] made as aforesaid, at expense of
party interested: provided, that if the county
auditor shall be satisfied that the proportion of
the valuation so agreed to be transferred is
greater than the proportional value of the land
or lot to be transferred Herewith, and
that such agreement was made by col
lusion of the parties, and with a view
fraudulently to evade the payment of
any taxes. which might be legally as
sessed on the entire tract or lot, he
may refuse to make such transfer, and
when any such transfer has already
been procured by such fraudulent agree
ment, the same shall be cancelled by
the auditor, and the land or lot so trans
ferred shall be charged with taxes in
the same manner as though such trans
fer had not been made.
Sec. 1S. The county auditor, in or
der to the performance of the duties
herein required of him, shall, at all rea-
sonable times, have right to examine
the records of deeds in his county, free
of charge.
Sec. 10. Any county auditor in
this state, may, in making out his du-
plicate of taxes, place each town lot in
its numerical order, and each separate
parcel of land in each and every town.
ship according to the numerical order
of the section.
Sec. 20. The county auditor shall
from time to time, correct all errors
which he shall discover in his duplicate
either in the name Of the person charg-
ed with taxes, the description of land OF
other property, or in the amount Of
such tax; and when the auditor is sat,
isfed, after having delivered the du.
plicate to the county treasurer for col
lection, that any tax thereon, or any
part thereof, has been enormously OF
improperly charged, he may give to the
person charged Herewith certificate
to that effect, to be presented to said
treasurer, who shall deduct the amount
from said tax.
Sec. 21. The county auditor shall
attend at his office, on or before the
fifteenth of February, and also on OF
before the tenth day of August, an
, nually, to make settlement with the
treasurer of his county, and ascertain
: the amount of taxes with which sucl
treasurer is to stand charged; and th'
/, auditor shall, at each August settle
ment, take from the duplicate, previ
ously put into the hands of the treas
> urer for collection, a list of all sucl
taxes as such treasurer shall have beer
unable to collect, therein describing tn
property on which said delinquent take
! are charged, as the same is described
on such duplicate, and shall note there
, on, in a marginal column, the severa
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