The weekly Portage sentinel. [volume] (Ravenna, Ohio) 1854-1861, 1859-05-12
hereOu, iu addition to the taxes of the cur

thereon, IN addition to the taxes OF the cur.
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Sec. II. 1t shall be the duty Of each and
every person holding lands as aforesaid, to
pay the tax which may be assessed thereon
each and every year: Provided, that agents
and attorneys shall not thus be obliged to
pay such taxes, unless sufficient moneys OF
their principals be in their hands 10 pay the
same.
Sec. 70. Every person holding lands as
guardian, as aforesaid, and neglecting or re-
fusing to list or pay the taxes on the same,
in manner aforesaid, shall be liable, in an
action to his or her ward or wards, for any
damage his or her ward or wards may have
sustained by such neglect or refusal.
Sec. 70. Every person so being seized,
or having the care of lands as aforesaid, az
executor, and who shall neglect or refuse
either to list or pay the taxes on the same, in
manner aforesaid, shall be liable, in an &C.
ton, to the devisee or devisees OF the person
whose executor he is, for any damage occa.
stoned by such neglect.
Sec. IA. Every person having the care
of land, as agent or attorney, as aforesaid,
such agent or attorney having funds of the
principal in his hands, neglectiOg or refusing
either to list or pay the taxes on such land,
shall be liable, in an action to his principal,
for any damage such principal may have
sustained BY such neglect or refusal.
Sec. rs. Every attorney, agent, guardian
or executor, seized or having the care Of
lands as aforesaid, who shall be put to any
trouble or expense, in listing or paying the
taxes oh such londs, or who has to advance
his own money for listing or paying the tax
es on such lands, shall be allowed a rea-
sonable compensation for the time spent,
the expenses incurred, and money advanced,
as aforesaid, which shall be deemed in all
courts just charge against the person, for
whose benefit the same shall have been ad.
vanced, and the same shall be preferred to
all other debts or claims, and be lien on
the estate, both real and personal, of the
person for whose benefit the same shall have
been advanced.
Sec. 76. Tfany person who shall be seiz-
ed of lands as tenant by curtesy, or in dover,
or shall be seized of lands for life, OF in right
of his wife, shall neglect TO pay the taxes
thereon so long that such land shall be sold
for the payment of the taxes, and shall not,
within one year after such sale, redeem the
same according to law, such person shall
forfeit to the person or persons next entitled
to such lands in remainder or revision, all
the estate which he or she, so neglecting as
aforesaid, may have in said lands and the
remainderman or revisioner may redeem said
lands in the same manner that other lands
may be redeemed after having been sold for
npd
lecting as aforesaid, shall be liable in action
to the person next entitled to the estate, for
oil damages such.person may have sustained
by such neglect.
Sec. II. In all cases where any tract oil
land may be owned by two or more persons,
as joint tenants, coparceners, or tenants in
common, and one or more-of the proprietors
shall have paid, or may hereafter pay the
tax, or tax and penalty, charged or charge.
able on his or their proportion or proportions
of such tract, and one or more Of the remain
ing proprietors shall have failed, or may
hereafter fail to pay his or their proportion
of the tax, or tax and penalty, charged Of
chargeable on said land, and partition o.
said land has, or shall be made between
them, the tax, or tax and penalty, paid as
aforesaid, shall be deemed to have been paid
on the proportion or proportions of said tract,
set off to the proprietor or proprietors who
paid his or their proportion of said tax, or
tax and penalty ; and the proprietor or pro.
prietors, so paying the tax, or tax and PEN
atty, as aforesaid, shall hold the proportion
or proportions of such tract, set off to him
or them as aforesaid, free from the residue
81, kov opH nnno1fv ohopnod
said tract before petition and the proportion
or proportions of said tract, set off to the
proprietor or proprietors who shall not have
paid his or their proportion of said tax, OF
tax and penalty, shall be charged with, and
held bound for, the portion of said tax, or
tax and penalty, remaining unpaid, in the
same manner as if said partition had been
made before said tax, or tax and penalty,
had been assessed. and said proportion or
proportions of said tract, originally listed for
taxation, in the name or names of said de
inquent proprietor or proprietors and
whenever any landssso held by tenants in
common, shal4sbe sold upon proceedings in
proportion, or shall be taken by the election
of any of the parties to such proceedings, OF
when any reaheaihte shall be sqldhat. Judi
cial sale, or by administratorsa a'execptors
guardians or trustees, the couf iall order
the taxes and penalties, and The interest
thereon against such lands, to be discharged
out of the proceeds OF such sale or election.
Sec. 7S. All tracts of land set apart fol
school or ministerial purposes, and sold by
and under authority of law, and all lands
which shall be hereafter sold by the United
States, shall be subject to taxation as other
lands in this state, Immediately after such
sale. o.. .-
Sec. 70. Hereafter there shall be levied
annually on each dollar OF taxable property
in this state, (other than such as by law is
otherwise taxedD as valued and entered on
the grand list of taxable property, for the
several purposes in this act enumerated,
taxes at the rates hereinafter specified, name
ly all county expenses Of each of the sew
eral counties, other than for roads and bridg.
es; and the payment of the interest and
principal of the debts of the county. suoh
rate as the commissioners of such county
shall determine to be necessary, not exceed.
ing the following rates, namely. On any
amount Of such taxable property in such
county not more than two millions Of dol
lars rate of tax not exceeding three mills
on the dollar: On any amount of such tax
able property between two and four millions
Of dollars not exceeding two mills on the
dollar: On any amount between four and
six millions Of dollars not exceeding one and
a half mills on the dollar: On any amount
between six millions and forty millions oil
dollars not exceeding one and one-fourth
mills on the dollar: On any amount over
forty millions not exceeding one mill on the
dollar: Provided, that in case any impor.
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