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


SEQ. on. Every person shall he liable TO pay tax
for the lands or town lots of which he she may
stand seized for life. by curtcsy In dover. by n
husband IN right OF his wiie ar may have the care Of
ms guardian executor or ns agent, or attorney hav-
Ing funds OF the principal In his or her hands.
Sec. 10 IL hereby made tue duty OF every person
seized Of or holding lands as mentioned in tho first
section OF this act 20 list tho same for taxation with
the county auditor or before the 81 Monday ofliay
next after the shall he subject 90 taxation, aud
~ case of negecng to list the aforesaid the
comfy auditor shall, when the same shall thereafter
he listed charge upon each tract so neglected TO DO
listed the taxesfOr each year the shall have been
omitted after becoming liable for t,xation together
with twenty-five per ccntum pcn,lty mud ak per
centum interest thereon, In addition TO the taxes Of
Tic current year.
Sec a. II shall be the duty Of easl and every per
son holding lands ne aforesaid TO pay the tax which
may he assessed thereon each and every year; Pro-
vided, that agents and attorneys shall not thus be
obliged 60 pay such taxes unless sufficient moneys OF
their principals be In their hands 10 pay the same.
See. ~ Every person holding lands ms guardian,
ms aforesaid and ncgloctng or rcrusng to list or pay
the taxes on the same IN manner aforesaid shall be
liable In an action 10 his or her ward wards for any
damage his or her ward or wards may have sustained
by such neglect or refusal
Sec. 10 Every person 50 being seigod, or having
the care Of lands nforcsnid executor, and who
shall neglect refuse chrrto list pay the taxs on
the same IN manner Aforesaid shall be liable, In an
ectOn 90 the dcyisee deiseos OF the person whose
executor hc Is, for my damage occasioned by such
neglect
agent or attorney aforesaid suCn agent
having funds of the principal in his hands neglect.
ing refusing either list or pay tho taxes such
land, shall be liable, in action TO his principal for
any diml2c sush principal may have sustained by
such NEGLECT or refusal.
See. 70. Every attorney agent guardian or cxecu-
tor, seized or having tho care OF lands aforesaid
who shall bo put to any onblo expense, In listing
paying the taxes such lands, or who has to ad.
vance his own money for listing paying the taxes
on such lands shall be allowed reasonable compon-
sati0n for tho time scent tho expenses incurred, aud
money advanced, nturp ll which shall be deemed
In all courts just charge against the person, for
whose benefit the same shall have been lvanccd, and
the same shall be preferred to all other debts or
claims, nnd be lien on tho estate, both real and per-
sona OF tho person for whose benefit tho same shall
have been advanced
Soc. 10. II any person who shall he seized OF lands
tenant by curtcsy, in DOVER shall ho seized of
lands for life in right of his wife, shall neglect
pay tho taxes thereon 81 long that such land shall bc
sold for the payment of the tnNcs and shall not with
in one year after such SALE redeem the same accorl
ing to law such person shall forfeit to the person or
persons ncNt entitled TO such lands in romnndcr or
revision all the estate which ho or she ncgoctng
niJVesaid, may have in said lands; aud the re-
mnindcrmon or rcvisoner may redeem said lads in
the "a NO manner that other lands may be redeemed
after having been sold for taxes aud moreover, tho
person negiecting aforesaid, shall be liable Ia
action to tho person next entitled to the estate, for nil
damages such person may have sustained by such
neglect,
Soc, ~ In all cascs where any tract of land may be
owned by two or moro persons, a. Joint tenants CO.
pNrccucr', or tenants In common and one or more Of
tnc plOprlootS Slh nlNO nAu, OF may hereafter pay
the tax or tax aud penalty, charged or chnrgeabe
his or their proportion or proportions OF such tract
and one or more of tho remaining propriolors shall
nave failed, may hereafter fail to pny his their
proportion OF the tax, or tax and penalty charged or
chargca6o on said land, and partition OF said land
has, or shallcc mado between them, tho tax or tax
aud penalty paid rs aforesaid shall be deemed to have
been paid on the proportion or proportions OF said
tract, set oil to tho proprietor or propretors who
paid his or their proportion OF said tax, or tax aud
penalty; and tho proprietor proprctrrs 80 paying
and shl Ill hold tho
proportion or proportions of such tract, set off to
him or them MS Aforesaid free from tho residue of tho
tax, or tax and penalty charged said tract before
petition; aud tho proportion or proportions of said
tract, sot oil to the proprietor proprictors who
shall not have paid his or their proportion OF snd tax,
or tax and penalty, shall be charged with, and held
bound for, the portion OF sad tnx and penalty,
remaiung unpaid in the same manner us II said par
iion had bocn made before said tax, or t and pen.
atty, had beon assessed aud said proportion or pro.
portions of said tract originally listed for taxation,
In tie namo or names OF said delinquent proprietor
or proprietors; aud whenever any lands 80 held by
tenants in common, shall be sold upon proceedings IN
partition, or shall bo taken by the election of any OF
the parties to such proceedings, when nuy real
tate shall be sold ut judicial sale, or by administrators,
executors gunrdi Ems rtrustces, court shall order
tho taNCs and penalties. aud the Interest thereon
against such lOuds TO be discharged out of the pro
cccds of such Salc or election
sec, 49, III tracts OF land set apart for school or
ministerial purposes. uni sold by aud under authority
of law, ant all Lands which shall b. hereafter sold
by tho United states shall bo sujoc to taxation Ms
other lands IN thi' state, inmedNtcy after such sale,
Sec, a. Hereafter there shall b. levied annually on
each dollar OF taxable property In this state. (Other
than such as by law Is Other wise aNed AS valued and
entered on the grant list OF taxable property for tho
several purposes in this act enumerated taxes Nt tho
rates hereinafter specified snamcly: nil county ex.
pcnscs of ench of the several counties other than for
roads and hrdScsi and the payment Of tho interest
and principal OF tho debts OF tho county such rate ~
tae commissioners Of such county shall determine to
he necessary, not exceeding the following rates name
ly: On any amounts OF such taxable property In such
county not more than two millions OF dollars rate
of tax not exceeding three mills ON the dollar! on
any amount OF such taxable property between two aud
fout millions OF dollars not exceeding two mills on the
dollar; onnny amount heiweeni" and siX millions
Of dollars not exceeding one ana halt hilH on the
doar On my amount between six and forty millions
millions ot dollars not exceeding one ana oneonrth
mills ON the do'lhri On any amount over forty NIL
Hons not exceeding one mill on tho dollar Provided