The spirit of democracy. [volume] (Woodsfield, Ohio) 1844-1994, 1859-07-27


advanced, as aforesaid, which shall be deemed
in all courts o 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. h|
See. 76. If any person who shall be seized
of lands as tenant by curtesy, or in dover, or
shall be seized of lands for life, or in right of
his wife, shall neglect to pay the taxes thereon
so long that such land shall bo sold for the pay
ment of the taxes, and shall not, within one
year after such sale, redeem the same according
to law, such person shall forfeitto 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 re-
deem said lands in the same manner that other
lands may be redeemed after having been sold
for taxes; and, moreover, the person so neglect
ing as aforesaid, shall be liable in action to the
person next entitled to the estate for all damages
such person may have sustained by such ne
glect.
Sec. II. In all cases where any tract of land
may be owned by two more persons, as joint
tenants, copartners, or tenants in common, and
one more of the proprietors shall have paid,
or may hereafter pay the tax, or tax and penalty
charged or chargeable on his or their propor-
ton or proportions # such tract and one or
moro of the remaining proprietors shall have
failed, or may hereafter fail to pay his or their
proportion of the tax or tax and penalty, charg-
ed or chargeable on said land, and partition of
said land has, or shall be made between them,
the tax, or tax and penalty, raid as aforesaid,
shall be deemed to have been paid on the pre-
portion or proportions of said tract, set off to
the proprietor proprietors who paid his or
their proportion of said tax, or tax and penalty;
and the proprietor or proprietors, so paying the
tax, or tax and penalty, as aforesaid, shall hold
the proportions of such tract, set off to him or
them as aforesaid, free from the residue of the
before petition; and the proportion or proper
tions of sale 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 proprietors; so paying the tax, or tax and
penalty as aforesaid, shall hold the proportion
or proportions of such tract, set off to him or
them as aforesaid free from the residue Of the
tax; or tax and penalty, charged on said tract
before petition; and the proportion or proper
| tions of said tract set off to the proprietor or
proprietors who shall not have paid his or their
proportion of said tax, or tax and penalty shall
be charged with, and held bound for, the por-
tion of said tax, or tax and penalty, remaining
unpaid, in the same manner as if said partition
had bren made before said tax, or tax and pen
atty, and been assessed, and said proportion or
proportions of said tract, originally listed for
! taxation, in the name or names of said delin-
quent proprietor or proprietors; and whenever
any lands so held by tenants in common, shall
be sold upon proceedings in partition, shall
be taken by the election of any of the parties
| to such proceedings, or when any real estate
shall be sold at judicial sale, or by administra-
tors, executors, guardians or trustees, the court
shall order the taxes and penalties and the in
| terest thereon against such lands, to be dis
charged out of the proceeds of such sale cleo
| tion.
Sec 7s. All tracts Of land set apart for
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.
Sec 70. Hereafter there shall be levied an
| nually on each dollar of taxable property in
this state, (other than such as by law is other
! wise taxed as valued and entered on the grand
list of taxable property: for the several pur-
poses i'll this act enumerated, taxes at the rates
hereinafter specified, namely: all county ex-
penses of each of the several counties, other
than for roads and bridges; and the payment of
the interest and principal of the debts of the
county, such rate as the commissioners of such
county shall determine to be necessary, not ex-
: ceeding the following rates, namely: On any
amount of such taxable property in such coun-
ty not more than two millions of dollars rate
of tax not exceeding three mills on the dollar
On any amount of such taxable property be-
tween two and four millions of dollars not ex-
ceeding two mills on the dollar: On any amount
betwesn four and six millions of dollars no,
exceeding one and half mills on the dollar
On any amount between six millions and forty
millions of dollars not exceeding one and one
fourth mills on the dollar: On any amount over
!, forty millions not exceeding one mill on thu
: dollar: Provided, that in case any importan
r bridge or bridges built and maintained by any
coun' shall be destroyed by any casualty, thu
restoration Of which may be necessary for pub
lie accommodation, the commissioners of suci
county may levy special tax not exceeding IL
any year one mill on the dollar of the taxable
, property of the county, the proceeds of which
tax shall be applied solely to the restoration o.
such bridge or bridges: provided, that the coun
ty, commissioners of any county in which the
total valuation of taxable property does not ex
ceed three millions of dollars may increase the
rate of tax levied on the first two millions OF
any lesser sum of such taxable property to any
rate not exceeding five mills on the dollar. and
J may set apart any portion of the proceeds Of
such tax not necessary in their opinion to de-
fray other county expenses for the current year
for the erection of county buildings, and the
amount so set apart shall be denominated The
rublic building fund, and shall be paid out or
the order of the commissioners. There shall bt
levied for township purposes, other than fol
road bridge, for the. support of the poor ano
common school purposes, and for the purpose O.
paying the interest or principal of any debt OF
debts owing, such rate of tax en- any amount Of
: the taxable property in the township as enter.
ed and valued on the grand list, as the trustees
of the township shall certify to the county au-
ditor to be necessary, not exceeding one-half Of
one mill on each dollar of such valuation moi
more than two hundred thousand dollars and
not exceeding one-fourth of one mill on each
| dollar of such valuation over two hundred
thousand dollars But the total amount of taxes
hereafter levied in any one year by the consti
tuted authorities of any city or incorporated
village except the city of Cincinnati, for oil
purposes other than for the payment of inter
est on the debts OF such city or incorporated
village, and for the payment of the principal
of such debts, or parts thereof as. may fall due
within the thencurrent or next succeeding year
shall not exceed five mills, and in the City o.
Cincinnati six and half mills on each dollar
of the assessed value Of the taxable property in
such city or incorporated village: Provided, the
| aforesaid Limitation shall not be construed al
prohibiting assessments on property adjacent
to local improvements made in any city or in
corporated village for the purpose of paying
the cost thereof and the damages occasioned
,, thereby; and provided further that nothing in
this section shall be construed to prevent the