The Perrysburg journal. [volume] (Perrysburg, Ohio) 1853-1861, 1859-05-19

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he proceed, OF all such take, ,hall form with such
stock sinking fund, and shall be Invested In tbe pur
chase OF the bonds issued by such county, city OF
township IN other safe aud productive securitios
and shall bs applied 10 the payment Of the bonds
issucd. aud 60 no other use or purpose whatever.
Sec. 81 It shall he unlawful for the corporate nu
,hortiss Of any county, nsp city. village un
loss specially and expressly authorized by some
Of the general assembly tn contract any debt Uncut
any peeuniary liability for the ~ meni OF either the
fet year or any subsequent year II will be necessary
to levy the taxable property OF such county town
ship. city. or village, higher rate OF tax than the
maximum rate prescribed 10y this act.
Sec. 81 Every contract made in conirnvention o
the provisions Of the fore going section. shall be utter
" null and void In regard 20 any obligation thereby
imposed the corporation on behalf Of which sucl
contrnc. purports TO have been made but every com
missioner, officer, agent trustee, or member Of anJ
municipal corporation that shall have made, or par
uoipated In making or onthorted the making OF any
such contract. shall be held 10 be individually liable
for Its performance; and every commissioner, trustee
director. member Of any city or village council, OF
other olcor or agent OF any such municipal corpora
tJn who shall have been present when any such un-
lawful contract was made, or authorized TO be made
shall bo deemed TO have made or to have participated
In making or to have authorized the making the same
q, the case may be. unless ho shall " present have
dssentcd theteirom or cause to be entered such dis
sent the records Of such municipal corporation OF
Of ts councils. trustees, or other officers or agents
See 81. Whenever greater amount OF tax shall
viii respectively afford, for the purpose OF erecting
public buildings paying for such buildings abroad,
erected or for tho payment OF any debt already con
trnctcd for county purposes tho commiss onsrs may
add TO tho rate of taxation for such county. not ex
ccHding ffty per centum; which additional tax sha
DO exclusively nppropriaedto to the purposes for which
u was raised.
Sec. 81. The commissioner. Of any county that has
floating debt IN county orders, land tho amount au
thorzod by present existing laws 10 be levied fol
county purposes be insufficient to dcfray the enpen
scs OF such county and pay the Interest on their debt
may " they deem II Just and right. loyy su0icion
amount to pay the interest their debs; which tax
when collected shall he applied paying the interos
on The county debt and no othcr purpose.
NON RESIDENT Personal TAX.
Sec IS, Hereafter II shall be the duty Of the sew
ernl county trensurcrs OF ths state In making reurT
Of their delinquent list OF personal property TO th,
auditor OF the r county TO note the margin OF sale
return. the county and state to which any sach den
quont tax-payer may hnvo removed TO- or reside In
with the duo of his removal II he shall be able tt
ascertain such fact.
Sec &c. II shall he the duty of tho several count,
trcaSurcrs In this state Immediately alter their settle
mont with their county auditor, to mako out and for
ward to the county treasurer OF the county TO whcl
any such delinquent Taxpayer may have removed, o.
reside in statement account Of taxes assessed
and not paid, which statement or account shall speci
fy tho value OF property on which said taxes wer,
levied, and tho amount OF taxes levied thereon I,
which he shall add mn amount equal TO the sum o
twenty-five per centum on the tax so levied. II sal,
which said taxes were levied after the time required
by law for the county auditors to deliver tho In,
duplicate 10 the county treasurer; but II he shal
have left the county previous to the time required by
law for tho delivery of said tax duplicate TO the
y treasurer then the said county treasurer shall
nod tho twenty live per centrm.
SEQ. 81. II Is hereby mado the duty Of tho severn
county treasurers OF this state immediately on the
ccipt Of any such statement or account. to proceed
and collect the same Of the person charged with
said taxes aud per centum for which services he sha
bc allowed tho same fecs that county trcasurers
now allowed for collecting delinquent taxes. by pro
cess 10 he collected Of the person against whom suit
taxes are charged.
See. 80 For the collection OF Nll taxes. penalty
md costs mentioned in tho preceding section of th
act the several county toasurcrs of this state shal
have the same powers that are now or may hereafter
he given by any law OF this state for tho collection
taxes aud NIL taxes collected pursuant to tho provs
ions OF said section by any county treasurer Ct th
state, shall bo by him rcmiued In tho safest and mos
convenient way to the treasu of the county TO whcl
said taxos belong; aud at tho time he shall for
ward n statement to the county auditor or said county
stating tho amount 30 collected, aud of whom: ant
In case he shall be unable, from any cause whatever
10 collect the then and in that case he shall re
turn tho original statement or account to the count
auditor OF the county from which II was sent opeth
er with the cause or causes why snid taxes could no
be collected. certifying in his Official capacity to th
/ same.
SEQ 80 II shall bo the duty OF tho several count
commissioners in this state annually, ut th'r scpten
her session to cause the delinquent list OF persona
property 90 be publicly nj the second day of sal
session; and said commissioners may at any time
direct thor county treasurer 10 proceed TO collect i
the manner prescribed in this act any delinquent tnN
cs due their county.
SEQ. %, IL such delinquent taxpaycr shall hav
removed out OF the state or have property moneys
credits due or to become due in this state IL shall b
tho duty of the treasurer OF tho county whore sue
Yroparty may be. or In which suchtax was assessed
proceed to collect the same by distress, attachment
other process of law; and when 40 collected sni
treasurer shall be entitled 20 retain In addition to tn
fees allowed him by law for collecting other chattl
taxes further sufficient to pay reasonable 70
for such legal advice and services he may require
Sec. 0l. An taxes collected under tho provisions
the lat preceding hreo sco lions OF this act shall
distributed by the county auditors in the samc man
ner that other delinquent taxes are now required b
law to he distributed.
REDEMPTION OF LAND SoLD AT DELINQUENT SAIL
! Sec. o. All lands AMI town lots which have bee
or may hereafter he sold for taxes at delinquent sal
unhcr the laws OF this state, may he redeemed At
time within two years from and after the sale thcroo
aud all lands belonging 20 minors femes covert, Ia
sane persons or persons in captivity and which hav
or may hereafter be sold for taxes, may he reieeme
1t any time within two years from and ateT the OK
piratOn of such disability.
! See. %. All applications for the redemption
lands or town os sold for taxes shall be made TO tn
county auditor OF tho county in which such lands
town lots are situuted.
! See. 81 Any pcrson desiring to redeem any Ian
or town lot sold by amy county auditor or count
treasurer under by virtue of nnt law of this stst
! within the time limited 10y law ter such redemption
may deposit with the county treasurer upon the ce
heate of the county auditor particularly dcscribin
: such land or town lot ana specifying the same, u
y amount OF money eQualto that Tor which such land q
/ town lot was Sold AMI the taxos subsequently pal
thereon hy such purchaser, or those claiming undo
him. together with interest and fifty per oen,um pei
atty on the whole amount paid, Including costs, au
one dollar to pay the expense Of odyer ing. as her,
i iparcr provided.
/ See, IS. when any joint'cnants tenants in common
or cOOlrcpnerA shall I've entitled TO redeem any Ian
or town lot sold for taxes and my person entlle
shall refuse neglect to join in the application f.
! tho certificate OF redemption. or from any caus
cannot DC oined In such application. the auditor
entertain the application ot any one of such person
or so many shall join therein aud may make u ce
tihcae for the redemption Of such proportion OF sal
hud or lot as the person or persons making such RI
plioatiun shall be entitled TO TO redeem Upon III
presentation OF any such certificate of the county
iitur to the coNnty treasurer for the redemption
any land or town lot sold for taxes, and upon I'll
. payment Of the money into the county treasury
aforesaid the county treasurer shall give the perso
or narsOns making such PAYMENT, duplicA ate receip