Belmont chronicle. [volume] (St. Clairsville, Ohio) 1855-1973, 1859-02-03
M nrnnertx can he sold or forfeited except BY

virtue Of these acts, passed and amended at va
rious times and many of them long before any
railroad was projected in the State: We must
construe all the in force on this subject, to-
gether and ifpossible, reconcile them with each
other.
The nth section in substance provides. that
the accounting officers Of every railroad GONNA
nv as Gell as several siher kinds of corporations
.'-bail list for taxation, verified nv the oath or
"a Il davt Of the person 50 listing, all the real and
"T.ersoral property, moneys and credits "i such
company or corporation, within this State, at
'ftheir actual value in money. IN manner following;
'.Tn all CO ses return shall be made to tie sew
.seral Auditors OF the respective county where
such property may be situated, together with
"stateneut of the amount Of said property which
s.is situated IN each township incorporated WI
! "lage, city, or ward therein; the value of ali
ENJOYABLE property shall be added to the sta
E-iiOnsry and fixed property and real estate, and
"npportioned to each ward, city, incorporated
'yillsge or township, and all the property SO iis-
"ted. shall be subject to, and pay the same taxes
.sas other property listed in such ward, city, IN
'.corporated village township.
l We have seen, that in order to subject lard to
the penalty of thirty per centum On the taxes
| il must have been regularly listed by the asses
sor by sueh description would enable a sur
veyor to And IL by that description; that alter The
time allowed to the owner 10 pay the same with
out costs, the treasurer must return tina there
is No personal property OF tie owner IN tho coun-
", or t1at II remalns hdut VI
that when the next years duplicate is made our
By the euitor, he must again enter the lsed on
II, with the penalty ofSO per cent, and then the
penalty accraes.
after this is done, if the taxes he not paid.the
land by the same description must be advertised
for saie aud the portion sold, must be taken of
the most north westerly corner of the tract, i'll
square form.
: The description in the deed mus. be the same
as returned by the assessor, and must contain
~ - - :. - E.T :.
the township, the section and iart oi the section
: which had been delinquent.
, If the property required by that section to be
returned, ie real estatet provisions IN relation
to land and town lots, cannot be applied to H.
The raj lroad is but one parcel 0; property cross
3 ing, probably 140 sections of land, in several
counties, and cannot be divided into several sep
t crate parcels in the several counties through
W hch it passes, much less into Section and ward
. divisions. -
5 The accounting officer j. not required to list il
in that FORM but he is TO return the valne in mo-
e ney, in each township, or town, land the value
of all roraGe property shall beaded to the sta
: "tonary and fixed property and real estate. -
Il is not required to be returned as land, for ev-
r cry acre has been returned by the assessor as
9 such, and has been already taxed.
The penalty ofthirty per cent is only to be as
sessed land and town lots. and is applicable tt
no other kind Of properly, either real or personal
There can be no doubt but the remedy for the
q nou payment Of the taxes, by this corporation
y was by distraining its personal and movable
property; which By express law is liable 10 b'
distrained for the whole taxes Of the company
J There il hardly day that the treasurer eanno
u u hear this same movable property passing along
: the road This property is taxed aitoge her ,anC
= the so per cent peraltv was assessed on thu
u whole. aud il is now difficult TO ascertain wha
portion was for real personal estate; and there
Z was at least one third OF il movable property anc
personally. -.. F.. ID
HI lx-.l at hat oof
g and its fixtures should be forfeited or sold fo
u the non payment Of taxes, for the act contains
no clause 10 that effect, and no other power cal
plish that purpose. Z.
What would pass By a sale of tho ri ght of wa.
'e held by this corporation? Nothing could pass b,
a sale orforfeiture, for the that it's he'll
hy the corporation only 50 long as it may use i
= for that purpose, and no longer, so that if keT
u from. he corporation it would revert to the owne
Of the land The act for the sale of land for take
e intended that portion of the tract might be Ia
ie Ken, and provided what portion of it should %
taken on the sale, so that il should n5t destro,
- the whole tract, and that something of valu
~ shoull pass. .a.
1t is obvious that ifone mile of this road woe
; be set off tax sale, it would work
total descruction Of the whole. and it would re
quire most positive and direct statute to operat
It such destruction to rights and property.
There is nowhere in the statute book any pro
vision for the forfeiture sale of any propsrt.
= but land and town lots n.r is there any rrovi
" sion for the redemption OF any other kinds q
-, property
:" II is provided however, that if the taxes b
ie not paid by the 20ih of December, the party ma
!, pay the same to the Treasurer before distress
~ ~ bat may be charged five per cent by the officer
~ for his This applies to all of the taxes
" y Il distress be made the statute fixes the amoun
=, 10 be charged as & bnve stated
Il, As the taxes in this case not made b. dis
- trcss, and paid after the 10Th OF December
l with si1 per cent. the amount, IT would seeI
- to be clear that nothing farther could be de
:. ~ manded from the corporation on that account.
:" We conclude then, that the property require
10 to be returned by the 18th section, not sub
ject to the penalty of thirty per cent, because
ne /. BY the terms land ard town lots, used
y the act, the Legislature must have intende
" something which could be sold and conveyed t
IN the purchaser for the taxes. The right OF wa
II could not pass such sale, for the momel
this ight nf way passed from this corporation,
wouid revert 10 the owner Of the land, aud II tha
could not pass. nothing else could be sold oil IKE
'e character for it is appurtcnant to the the roa
. and right of way
nrl 2. The Legislature could not have intende
Of this kind OF property to be taxed as land, an
9. the penalty ofthir,y per cent can only be en-
| tered u;,on lands and town lots. 1t is only appi
- cable TO such property as can be described b
!, netes and bounds is capable Of division, so tha
!, the part :, Id may be set off in particular part
~ -, the property delinquent and in this case ther
> can be no boundaries, nor can there be an
assignment of rart of the right of wayi or
' there could be set off portion to the purchases
it would work the total destruction OF the road
- s. The land upon which the road is located
still owned by, and taxed in the names OF tf
owners of the same. The quantity taxed in th
= names of the owners is the same as before Ii
W .u road was made. and they pay the taxes for Il
:! less quantity than before.
% 4 The taxes in this ease were 20 be made
w distress and sale Of personal or movable prof
Il! erty if any could be found. II none could |
of found, the easement. or right this corporatio
has to pass over the land OF others, cannot
as sold nor can the penalty of thirty per cent /
eS assessed for the payment OF the taxes there
~ on, until the Legislature shall make proviso
- therefor.
ne DANIEL PECK.
% %ns I concur in the above opinion.
ed WM. KENN0N.
ise Jan. "a, 1859.
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