American Lancaster gazette. [volume] (Lancaster, Ohio) 1855-1860, 1859-05-05

tax, OF TAX aud penalty, bad been assessed aud said
proporttouot pfopo qicns af said tract, originally
listed for hxafpu 10 the Aalpe Or names OF sid de-
lhqeeht prop aetor or pfoBriqiorsi and whenever
,sos n or lSail 81 ses nv
when Any Ieal estate iha bS spld Judicial
trustees, Tue court shall oFdsr ths ana peehlf
ties and the Interest thereon, againt sgeh Apds y
be discharged out Of the proceeds of.seehessle Sr
SEQ e. 1iftselsp pf land set ar art for schSor or
ministerial purposes, ahdsold by aud under anthori-
" oflaw, aud all lands which shall be hereafter sod
by the upiisd states. shall bs subject taxation
otheriands m THIS State, Immediately after such
sale,
each dollar Of tyable properly In this state 9th
81 than such as bylaw Is taxen as vaiard
lepdentered og the grand list ot iaxaele aiegerN
for the seveFal nui30s4 IN this eci enpmefatea tax
es the rates hefpihller specihed, namely ali.
county eNpensesof each OF the seFeral eQtailes on
er Than for roadsand hrihges; and the payment Of
The inferestand neipai ~ he debtspf be souhty,
such tate as the commisaionersof suoh eOun5 shall
deiernlhe iqbe necessary, not excssdna the pillow
iug rates, namely; On any amount OF sneh anxhble
properly IN such county not than Two tmilliona
ofdollavse rate tax noi Exceeding three mills the
dollar; On eny alnonnt OF such taxable property
beiweentWo and tour millions Of dollars not exceed
| ing two mills nthe dollar; On any amount between
four and elk millions CT dollars not exceeding
sfS max %s on ,ns i,do. SDil1.; MI ON any
one and one-fourth mills on tho dollar; On any a.
mount over forty millions ofnot exceeding one min
u.
bridge or hrdgesbuilt and maintuned BY any county
shall be deroyed by any casualty the restoration OF
which may be necessary for public aceommoda-.
Ition, the commissioners 0fsach county may levy a.
speeialtax not exceeding in any year one mill on
the dollar OF the taxable property Of the county, the
proceeds ofwhichtax shall be applledsoleiy 20 the
restoration OF such bridge bridges: provided, that
the county omnissloners any county In wbch the
total valuation oftnxable properly does not exceed
laree millions % aslsrs may Increase Ne rate OF
OF such taxable property 10 any rate not exceeding
ave mills on the dollar, and may set apart any por
lion OF the proceeds OF such not in their
opinion 10 defraY other county expenses for the cur
Trent year for the erection OF county building, and the
kamonnt so set apart shall DO denomnated the pub
lie hpdng fund, and shall be paid out the order
of the Commissioners. There shall be levied 70 r
Township purposes. other than for road, bridge, Cor
the sapnort Of the ppor and eonmou .sehool purpos
Iprincipa Of amy debt debts owing, sach rate OF
lax on any amopntof the taxable property, in the
township as entered and valued on the grand fist ms
the trustee Of the township shall certify 10 the couD-
ty auditor ba not exceeding ono half Of
one mill on each dollar OF such valuation not more
than two hunired thousand dollars and not exceed
iig one oufh Of mill each dollar OF such VAL
uation two hulidred thousand dollars. But the
total amount cftaSes hereafter 1eyied in amy one
year by the copsl uted authorities Of any city or i'm
corporated village, exceptthe city Of Cincinnati.
for all purposes other than for the payment OF inter.
est on the debts Of such eityor incorporated village
and for the payment OF the principal ofsurh debts OF
parts thereof asmay fall due within the then current
or next succeeding year shall not exceed five mills
on
each dollar otAe assessed value ofihe taxable prom
ertp In such ctJ or Incorporated village. Provided
the Aforesaid Limitation shall not be consrt cd pro,
improvemeSts made tn any XIX Or lUSH yi
lage for the purpose Ofpaying the cost thereof and
damages occasoned thereby; and provided further,
that nothing In this section be construed to prevent
the county commissioners township trustees OF cor
por6te authorizes Of nny city village from evyIng
any tax which BY any special law they shall be
| thOrized to levy
| Sac Tho oouoatcnt autbo riti n. ~
city ortownship,that shall have subscribed 10 the
capital stock n any railrood company and shall have
issued ts bonds other securities for the payment
such subscription, may, at any time within five years
next before the principal OF such bonds or other SO
curites. shall be payable II the market price OF The
stock VI such railroad company be less than seven
led annually the taxable property such county
city, or township such tax not exceeding one mill
the dollar Will be sufficient TO balance the discount
be railroad stock held by such couny.city or town
ship. by the time such bonds may become due; and
the proceeds ofall such taxes shall form, with such
stock, sinking fund, and shallbe invested in the
purchase ofthe bonds ssued by such county, city
Township, orih other safe and productive securities,
and shall be applied to The payment Of the bonds so
Sec a. ' II Il sSu % be una~ia Tor e eorpcra,s
authorities Of any county, township city of village
aales' specially aud expressly authorized by some
Iineurany pecuniafy liablltyfor Che payment Of eli!
ierthe prnSlpal OF interest Ufwhich during the then
current year any subsequent year WILL be necos-
sary 10 levy on the taxable property Of such connly
=.
township, city or village, higher rate Of tax than
the maximum rate preserbcdby this net.
Sec. 3D. Every contract made In contrayontion Of
the provisions Of the foregoing section, shall be ut
| tory null and void In regard TO any obligation
thereby imposed on the corporation on behalf Of
which such contract purp0rts TO have been made
but every commissioner, oncer, agent trustee or
member OF any nymunieipa cerponti0n that shall havo
made or participated in making or Authorized the
making of any such eohtrac, shall be held TO be In
dividually liable for its performances: and every
ioner trustee, director, member Of any city
or village. council, other officer agent Of any
/ such municipal eorporuHon who shall lhaye been
lpresent when aHy such lnldwfuf contract was made,
or authorized 70 be made, shah bo deem I'd to have
bten made, or 10 have participated IN making or To
have authorized tho making the aame, as the ease
may be, unless he SHALL II present dissened there
from, or cause TO be entered, such dissent on the
records OF such municipal corporation, or OF its
councils. trustees, or other officers or agents.
Sec. s3. Whenever greater amount of tax shall
DO necessary In any county than the foregoing
rates will respectively nford, for the purpose
rectng public buildings, paying Tor such buildings
already erected or for the yment of any dobt nj
ready contracted for county purposes, the commits
siohcrs may add TO the rate OF taxation for such
county. not xeeedlng n(ty ncrcentum; which addl-
tional tax shall be exclusivey appropriated TO tho
purposes for which II was raised.
Sec. ~. The commissioners Of any county which
has n0ating debt In county orders, (and the amt
authorized by present existing laws to bo levied for
county purposes TO be insufficient TO deftay the x
penses OF such county and pay their interest on their
debt may II they deem Just aud right, lew sur
aeten. amnInt to pay the interest on their debt:
the interest ON the county debts and other pur-
pose.
NONRESIDENT PERSONAL TAX.
Sec s5. Hereafter, itshsll be the duty ol
the several county treasurers OF this State, iu
making return OF their delinquent list Of per
sonal property to the Auditor Of their count,
d TO note on the margin Of said return, the coun
ty and State to which any such delinquent tax
payer may have removed TO, or reside in, will
, 1cia nf uval n ha bali - All 4,
ascertain such fact,
Sec. Sc. I.sIalt be the duty oflhe severa
county treasurers in this State, immediatel,
| after their settlement with their county audi
tor, to make out and forward TO the count,
treasurer of the county TO which any such de
linqnent tax. payer may have removed, or re
side in, a statement OF account OF taxes so as
sessed and not paid, which statement or &C
I count shall specify the value of property OF
: which said tnxes were levied, end the amoun
of taxes levied thereon, to which he shall nd,
, an amount equal 70 the sum o(twenty FIVE pc
centum on the tax soleyied. Il said delinquen
tax payer shall have left The county in whicl
said taxes we're levied after the time require,
by law for the county aucilors to deliver tn
, tax duplicate TO the county treasurer; but
he shall have left the county previous to th
: lime required by law for the delivery Of sal
: tax duplicate to the county treasurer thei
: the said county treasurer shall not add tn
q. twenty FIVE per cenlum. y
i Sec. 81. 1t is hereby made the duty o! tb
a several county tTeasuTers oi this State, imme
, dialeiy on The Tecipiof any snch statement o
! account, TO proceed and collect the same O
: The person so charged with said taxes aud pc
, ce entum, for which services he shall be allow
y the same fees that county tIeasureTs are nov
D allowed for collecting delinquent taxes, b