Belmont chronicle. [volume] (St. Clairsville, Ohio) 1855-1973, 1859-06-09

return Of their delinquent list OF personal prop
erty tn the auditor OF their county, TO note On
the margin CT said return the county and state to
which any such delinquent tax payer may have
removed to- or reside in, with the date of his re-
m1yaI, if he shall be able to ascertain such
fact.
Sec s6 1t shall BE the duty of the several
county treasurers in this state Immediately after
their settlement with their county auditor, TO
make out and forward TO the county treasurer OF
the county to which any such delinquent tax
payer may have removed. or reside in, state
mcnt or account oi taxes so assessed and not
paid. which statement or account shall specify
the value Of property on which said taxes were
levied. and the amount OF taxes levied thereon. to
rt;ch he shs Il add amount equal to the sum
of twenty Eve per centum or the tax SO Levied, If
said delinquent tax payer shall have left the
county in which said taxes were levied after the
time required by law for the county auditors TO
deliver the tax duplicate to the county treasurer;
but if he shall have left the county previous to
the time required by law for the delivery oil SAID
tax duplicate to the county treasurer, then the
said county treasurer shall not add the twenty
Ave per centum.
See. 81. Itis hereby made the duty OF the
several county treasurers Of this state, immedi-
atey on the receipt of any such statement or ac-
count, to proceed and collect the same oil the per-
son 80 charged with said taxes and per centum,
IOr winch SefglceS ne sD8ll De dliOWco tuc oh"o
fees that county treasurers are now allowed ior
collecting delinquent taxes BY process, to be col
lected Of the person against whom said taxes are
charged.
Se..Ss For the collection Of all taxes, penalty
and costs. mentioned in the preceding section OF
this act the several county treasurers Of this
sta te shall have the same powers that are now or
may hereafter be given by any law OF this state
for the collection Of taxes; aud all taxes collect
| ed pursuant to the provisions ofssid section by
any county treasurer of this state, shall be by
him remitted, in the safest and most convenient
way, to the treasurer of the county to when saiu
taxes belong; and at the same time be shall Tor
ward statement to the county auditor oi sara
county, stating the amount so collected, and ci
| whom; and in case he shall be unable, from any
cause whateve-, to collect the same, then anu In
that case he shall return the original statement
OF account, to the county auditor of the county
| from which it was sent, together with the cause
or causes why said axes cou Id not be collected,
certifying in his official CO pacity to the same
Sec. 50. 1t shall be the duty Of the several
county commissioners in this state, annually at
| their September session, TO cause the oe-
linquent list of personsl property to be pu6liciy
read on the second day of said session; and said
commissioners may, at any time, direct their
county treasurer to proceed to collect, in the
manner prescribed in this act, any delinquent
| taxes due their county
| Sec. 80. If such delinquent tax payer shall
have removed out of he state; or have property,
moneys credits due, or to become due III TINS
a.c, it shall be the duty of the treasurer OF the
county where such property may be, or IN which
such tax was assessed, to proceed to collect the
same By distress, attachment or other process OF
law; and when SO collected, said treasurer shall
be entitled to retain, il addition to the fees al
| lowe hi n by law for collecting other chattsl
taxes, q, further sum sufficient to pay reasona-
| bic lee Tor such legal advice and services as Le
\ may require. .
| Sec. 81 All taxes collected under the provs
ions of the last preceding three sections of this
| act, shall be distributed by the county auditors
| in the same manner that other delinquent taxes
are now required BY law to be distributed.
REDEMPTION OF LAND SOLD AT DELINoUEsr SALE
| Sec. 92. All lands and town lots which have
been OF may hereafter be sold ior taxes at dclin-
i qaent sale under the laws ofthis state, may be
| redeemed 1T any time within two years from and
after the sale thereof; and all lands belonging To
minors, frnes covert, insane persons, or persons
| In captivity, ana which have or may hereafter
| be sold fer taxes, may be redeemed at any time
within two years from and afte- the expiration
Il Of such disa ability-
| Sec. 80. All applications for the redemption ol
lands or town lots sold for taxes, shall be made
| to the county auditor of the county l. which
such lands or town lots are stusted.
I See. "a Any person desiring to redeem any
1 land or town lot, sold by any county auditor or
county treasurer under or by virtue OF any law oi
this state within the time limited By law for such
/ redemption, m2y deposit with the county treas
urer, upon the certificate OF the county auditor
i particularly describing such land or town lot
/ and specifying the same, an amount oil money e.
quail to that for which such land or town lot was
sold, and the taxes subsequently PAID thereon %
such purchaser, or those claiming under MIN, To-
gether with interest and fifty per centum penalty
on the whole amount paid, including costs, and
one dollar to pay the expense Of advertising, as
hereinafter provided.
Sec. 9s. When any joint tenants, tenents in
common or coparceners, shall be entitled 10 re,
deem any land or town lot, sold for taxes, and
any person. so entitled, shall refuse or neglect to
ioin in the application for the certificate OF re
demp,iou, or from any cause, cannot be Joined in
/ such application, the auditor may entertain the
applications of any one of such persons, or SC
4 many as shall join therein, and may make GER
thcate for tho re demption OF such proportion oil
said land or lot as the person or persons making
such application shall be entitled to redeem.
Upon the presentation of any such certificate oi
the county auditor 10 the county Treasurer, Tor the
redemption of any land town lot; sold for tax
es, and upon the payment of the money into the
county treasury aforesaid, the county tret sur
| er shall give the person or persons making sncn
payment duplicate receipts therefor. describing
the property or the land or town lot as the same
is described in or upon the certificate OF the au
/ ditor as aforesaid; of which receipts shall be
/ registered BY the treasurer, and Immediately
i filed with the county auditor, by the person OIL
i persons or party receiving the same; and there
upon the auditor shall forth with cancel the sale,
and transfer the property, land or town lot to tao
proper person or persons or party; and such re
Il cept, when so filed, shall operate as an extin-
guishment OF all rights either in law or equity
conferred in any way manner by such sale
And the auditor Iall publish notice OF such
redemption in the same newspaper IN which the
advertisement of sale had been published, for
the term of three weeks, either in weekly oil
a daily paper, once in each week, at an expense
not exceeding one dollar.
Sec. 96. Upon tho demand of the purchaser
or his legal representative, and the surrender o.
the tax certificate, and upon the payment of the
audi tors fees, the county auditor shall draw hi'
warran uponss the county treasurer IN favor o
such purchaser, or his legal representative, fol
the amount of money so deposited, as herenbc
fore mentioned, with the said treasurer, afte
deducting therefrom the treasurer's fees for sucf
, services.
See. 81. In all cases where such deposit shal
not be made within two years from the time o
the sale of lands or lots sold for delinquent taxes
! or within six months from that of lands or lot!
forfeited to the state for the ION payment of tax
es the auditor SHALL at the request of the person
preser ting such certificate. note such fact upor
; the back Of said certificate, and sign bis name
thereto. When any tract or portion Of land Of
town lot or part thereof is thus redeemed, or any
deposit thus made il shall be the duty of the au
ditor of the county to note such redemption o,
, deposit, the date thereof, and by whom made, or
his record OF tax sales, and sign his name of
fcially thereto.
Sec 9S. In case any lasting and voluab BILE i'm
provcments shall have been made by the purcha-
ser Mt n sale for taxes by any person claiming
under him, n any land or town lot, for which
certificate of redemption shall be made as afore
said, the PREMISES shall not be restored to thu