The Jeffersonian Democrat. [volume] (Chardon, Ohio) 1854-1865, 1859-09-23

lcirs, assignces, paying TO him the sum Of
one dollar and twenty-five cents, execute
and deliver to such purchaser or purchas-
Frs, his or their heirs, assignee or ASST
gnccs, deed therefor. in due form, which
decd shall be prima goa evidence oftillc
in the purchaser or7Fnrchascrs; provided, &,
that ir any land shall be sold by virtue Of
this act, the property Of any minor, 'eme
covert, insane person, or persons IN cap
livily, the owner or owners thereof shAIl
have RIGHT to redeem the same in the
manner prescribed bv law; provided, also,
that when any tract Of land or lot shall be
sold by virtue of the provisions OF this
act, the taxes having been regularly paid
previous to sal. sale, is hereby declared
void and the purchaser or purchasers,
his or their heirs, assignee or aSsIgnees,
on producing tie certificate of sale to the
auditor of state, shall be entitled to have
his or their money refunded from the
state treasury; AID the auditor shall pay
the same out Of the money appropriated
for rerundng taxes twice or improperly
paid,
Sec. 1O5. ANY person or persons
chiming land, inlot, outlot, or part Of
lot, by virtue Of any sales made by the
provisions Of this act, as tenant in com
nor with any other person or persons,
may apply for partition of the same, IN
the same manner as now IS or may be
provided for the partition of real estate
and on presenting the county auditor
| deed, the court, before whom application
| for partition as aforesaid is made, shall
/ set Off to such person or persons, the land
claimed in said deed, ms his or their share,
in the same manner as prccrbcd by law
for the partition of estate or estates, in
Lands, tunrmcnts or hcreditamcnts Of Joint
tenants, tenants in common, and cOpar-
ccucrS.
Sec. 1CG. That the purchaser Of any
such lands, his heirs or assigns, shall,
from the day Of such purchase, be taken
in ali courts rs the assignee Of the state
Of OHIO and the amount Of taxes, and
penalties, chlrgcd ON the said Land at til,
time it was sold, together with all lcga
taxes afterwards paid thereon by sucl
purchaser his heirs or assigns, shall opcr
ate as lien on said lands, and may b,
enforced rs any other lien In al! case,
where any claimant of any lands hereto
for the non. payment Of taxes, under any
law Of the state, hi, heirs or assigns, shat
recover by action or otherwise the land $,
sold rs aforesaid for taxes, such claimant
his heirs or assigns, shall be liable to re
, fund to the purchaser, his heirs or ASST ign
. the amount of taxes, and penalties due t.
q the state on the land when soId, toEcthc
with all other taxes paid thereon by sucl
purchaser, his heirs or assigns, up TO til,
time of recovery, with interest to be re
covered by action. or counter claim, OF
otherwise, AS the case MAY require; anC
the same shall be required to be paid t
! the person or pcrsous entitled thereto, be
I fore such person or persons shall be cvict
ed or turned ont Of possession by an
, claimant recovering, By action, the Ian
so sold for taxes.
, Sec. lO7. 1t shall be the duty of tn
- auditor of state to open and keep up tn
, records required by This act, and to sen
L out for sale, in alternate years, the land
! and town lots hereafter forfeited to tn
state, and TO be governed in all lhings il
the future disposition of such lands AM
lots, by the provisions of this act. Upol
the redemption of any such lands or lots
or the sale thereof under the provision
i of this act, the county auditor shall trans
n fer the same on his duplicate from tn
l. state OF Ohio, to the proper owneror pun
g chaser thereof; for which transfer h
" shall not be entitled to receive fees
. Sec. lu5. The county auditor
4 each county, selling any forfeited Ian
~ under the provision Of this act shall, Will
,c in ten days after such sale, make rclul
.- thereof to the auditor OF state.
L SIC. 100. That the county audito
y shall apporlion to their several funds, al
u pay over To the county treasurer of Il
=, proper county, the amount Of moneys +,
-, ceiycl from the sale of Lands and TOW
10 lots forfeited to the state for the non. pa
i. mcnt Of taxes, after dcducung the cxpc
O, scs OF advertising, distributing sa
Ii amount to the several fluids for viii,
<, said taxes were originally levied, and ii
" county treasurer shall apply them acco
~ DINGHY, and shall receive two per ccnlu
rs on all moneys by him received, as proyi
II ed in this section, and no more.
81 Sec. 10. Tho act passed April l2, s
~ entitled IAN act for tho assessment and t;
AZ ation of Nil property in the state Accord
,h 40 its ;run vaIuo in money; the act to 1
thOri2O county auditors to place taxa
81 lands upon tax duplicate in numerical ord
rc passed May s, 1852; the act to amend I
~ thTd section of an act entitled "an act
~ tho assessment and taxation of all proper
m in this state, and for lcvying taxes thoro
10 according to its truo valuo in money!" pass
N April l3, 1852 an act to amend tho snvou
Of twcuty-Nrst and sixty ninth sections of
IN act entitled IAN act for the assessment a
cs taxation OF a.! property in this state, and
L.; levving taxes thereon according to its Il
II. yaluo in money! passed April IL, 1859;
m act passed March Ii, 1858, to amend
it lilIicth section of tho act entitled can
20 for the assessment aud taxation Of all pre-
i'm orty in this stato and for lowing Ia,
he thereon according to its truo valuo in mon
nj passed Aprl Is. 1882" an act rcuuir
10 township assessors to ascertain tho quaint
or OF whnat aud corn raised in tho state of Ol
Is. pasScl March ), 1851 the thirteenth S
,r. ton OF an act 10 enforce tho collection
ah taxes which now arc or hereafter may
,r; duo from banks aud other corporate
rh from bankers brokers aud stock -iuhbCrs, q