Belmont chronicle. [volume] (St. Clairsville, Ohio) 1855-1973, 1859-06-09

charged on 81. id tract before peiItion; and
the proportion or proportions of said tract,
set off 10 the proprietor or oroPrieiors, who
shall no; have paid his o. their proportion
Of said tax. or tax and penalty. shall be
charged with, and held bound for, the por-
ton of said iay, or tax and penalty, shall
be charged wiiIi and held bound ior the portion o.
said tax OF Tux ani penalty. remaining unpaid,
in the s3ule manner il sal partition sii1i been
made beiure said TEX. or tax nnd penalty had
been ass-ss-s. and said proportion or proport ons
OF sa id Tract. giiiy listed for Iaxftiun IN the
name or nan.-s ui sait delinquent proprietor or
proprie;ors; and whe ierer any lands 30 held by
tenants il clmm1n sha u be sod ap1h proceedings
in partition, or shall he taken by the election OF
ny of the parties 10 sach proceedlngs, o! when
any real estate shall he sold judici i sale. by
adninistrs,o tors executors, gisrdians or trustees,
the court shall order the taxes and penalties, and
the interests thereon against such lands 10 be dis
charged ou: Of the proceeds OF such sale or cleo
tim.
Sec IS. All tracts of land set apart f,,r school
OF ministerial purposes, and sold by and under
authority oi law, and all lands which shall l,e
hereafter sold BY the United States. shall be SUBJ
iect 10 taxation as other lands in this state In
mediate y sfier such sale
Sec 81 Hereafter there shall he levied an
nualy on each dollar Of taxable properly in this
state ,oiher Than lsueh as by law is o.herwis
tlXed-l ya'ueQ uDO eUttIcQ on Inc gfull Isl OF
taxuJe properly, for the several purposes il this
act enumerated. taxes al the rates hereinafter
specified, namely: all county expenses of each OF
the several counties, other than for roads an 4
bridges and ,hs payment OF the interest and prin-
cipa OF the debts OF the county, such rates the
commissioners oil such county shall de termine TO
be necessary, not ,exceeding the following rates,
namely: On any amount OF such taxable property
in such county not more than TWO millions OF dol
lars rate oitax not exceeding three mills on :he
dollar: On any amount of such taxable property
between two and four millions OF dollars MT ex-
ceeding two mills on the dollar: On any amount
between four and six millions of dolaIs mol exceed
| inp one and half mills on the dollpr: On any
| amount between millions and forty millions oi
dollars not exceeding one fourth mills on the dol
lar: On any amount over forty mills on the dollar:
| On any amount over forty millions not exceed
ing one mill on The dollar: Provided. that in case
| any important idge or bridges built and main
| tanned by any county sEall be destroyed by any
1 casually, the restoration OF which may be neces-
sarr for public accommodation the commissioners
Of such connty may levy a special tax not exceed
ing in any year mill on the dollar of the TAX
able property of the county, the proceeds of which
tax shall be applied solely TO the restoration oil
such bridge or bridges: Provided, that the county
commissioners OF Rtd sscounty in which the total
va uaon OF taxable property does not exceed three
millions of dollars may increase the rate OF lax
levied on the FIRST two millions any lesser sum
., such taxable property TO any rate not exceeding
! five mills on the dollar, and msy set apart any
portion OF the proceeds OF such tax not necessary
| in their opinion TO deiray other county expenses
for the cusrent year for the erection of county
buildings, and the amount so set apart shall be de-
nonliAsted the public building fund, and shall be
paid out in the order the Commissioners. There
shall be levied for township purposes. other than
| .or road. bridge for the support OF the poor and
Common school purposes. and Tor the purpose oi
paying the interest or principal any debt or
| debts owing. such rate OF tax on any amo mt o
| the taxable property in the township as entered
and valued on the grand list the trustees OF ths
township shall certify 10 the county auditor to be
necessary. not excceeding one -ha II OF one mill on
| each dollar OF such valuation, not more than two
/ hundred thousand dollars. and not exceeding one
fourth ofone mill on each dollar OF such valuation
over two hundred thousand dollars. But the iota
amount OF taxes hereafter lev led in year by tn
constituted authorities OF auy city incorporate
village except the citS of Cincinnati. for all par
poses other than for the payment of interest the
debts oi such citv or incorporated viige, and io
the payment OF the principal Of such debts, parts
! thereof as may fall due within the then current
4 succeeding year, shall not exceed five mills
and IN the city of Cincinnati six ,and half mill,
on each dollar Of the assessed value of The taxabl,
property In such city or Incorporated village. Pro
videe, the Aforesaid limitation shall not be con
Strued as prohibiting assessments property ad-
Jacent to local improvements made in any city o.
incorporated village for the purpose OF paying thu
costs thereof and the damages, ,occasioned thereby
and provided further, that nothing III this sec tioI
shall be construed TO prevent the county commits
sIoners, township trustees, or corpora authori
| lies OF any city or village from levying any tax
which by any special law they shall be authorized
10 levy.
Sec. SO. That competent authorities o.
the county. city, or township, that shsl
have subscribed to the capital stock of any
railroad company, and shall have issued it.
bonds or other securities for the payment
of such subscription, may, at any time with
in five years next before the principal o
such bonds, or other securities, shall be pay
able, i: the market price Of the stock o
such railroad company be less than seventy
per cent on its par value, levy, or cause Il
be levied, annually. on the taxable property
Of such county, city, or township, such ia,
not exceeding one mill on the dollar, a.
will be sufficient to balance the discount OF
the railroad stock held by such county, city
or township, by the time such bonds mal
become due; and the proceeds of all sucl
taxes shall form, with such stock, a sinking
fund, and shall be invested in the purchase
of the bonds issued by such county, city, o.
township. or in other safe and productive
!, securities, and shall be applied 10 the pay
ment of the bonds SO issued BY sucn county
city or townrhp, or in other safe and pro
ductive securities, and shall be applied t.
: the payment of the boIds SO issued, and &
no other use or purpose whatever.
Sec. 81. 1t shall be unlawful .or the corporate
J authorities of any county, township, city or vii
lage, unless specifically and expressly auther
zed by some act of the general assembly, to con
tract any debt; or incur any pecuniary liabilit.
for the payment of either the principal or inter
est of which during the then current year or an,
subsequent year, it will be necessary to levy OF
the taxable property of such county, township
, city, or village, higher rate of taxes than tn
maximum rate prescribed by this act.
Sec. 81. Every contract made in centraventio
of the provisions of the foregoing section, shal
{, be utterly null and void in regard to any obi
, CATION thereby imposed on the corporation o,
behalf of which such contract purports ta hav
been made; but every commissioner, officer, agen
trustee. or member of any municipal corporation
, that shall have made, or participated in making
A or authorized the making of any such contract
shall be held to be individually liable for its pei
formance; and every commissioner trustee, ii
r rector, member of any city village council, o
other officer or agent of any such municipal cor
poration who shall have been present when an
such unla wful contract was made, or authorize
2 to be made, shall be deemed to have made, or t
4 have participated in making, or to have authori
zed the making the same, the case may be
unless be shall, if present, have dissented ther
from, or cause to be entered, such dissent on tn
4 records of such municipal corporation, or it
e,uncils, trustees, or other officers or agents.
Sec. S3. Whenever greater amount of Ia
shall be necessary in any county than the fore
g going rates will respectively afford, for the pur
pose OF erecting public buildings, or paving 70
such buildings already erected, or for the pay
O ment ofany debt already contracted for count
r purposes, the commissioners may add to the rat