The spirit of democracy. [volume] (Woodsfield, Ohio) 1844-1994, 1859-08-10

both in law and equity, as if the several deeds
for each and every parcel so sold, were or had
been executed.
Sec. 80. The deed so made by the auditor,
shall vest in the grantee, his or their heirs
and assigns, a good and valid title, both in
law and equity, and shall be received in all
courts as prima face evidence of good and
valid title in such grantee, his heirs and as
signs.
Sec. 81. The purchaser at sale of lands
or lots for taxes, of the interest of any joint
tenant, tenant in common or Copartner,
or any part or portion of such interest, shall,
on obtaining the deed from the auditor, for
the part or portion so by him purchased hold
the same as tenant in common with the other
proprietor or proprietors of such land or lot,
and be entitled to all the privilege of tenant
in common until legal partition of such land
or lot shall be made.
Sec. 80. Upon the sale of any land or
town lot for delinquent taxes, the lien which
the state has thereon for taxes then due, shall
be transferred 20 the purchaser at such sale
and if such sale should prove invalid, on ac-
count of any irregularity in the proceedings of
any officer having any duty to perform in re-
lation thereto, the purchaser at such sale,
shall be entitled to receive from the proprietor
terest and penalty, legally due thereon at the
time Of such sale, with interest thereon from
the time of payment thereof, and the amount
Of taxes paid thereon, by the purchaser, SUBJ
sequert to such sale; and such land or lot shall
be bound for the payment thereof.
Sec. 33. No sale of any land or town lot,
for delinquent taxes, shall be considered in
valid on account of its having been charged
on the duplicate in any other name than that
of the rightful owner; Provided that such
land or lot be, in other respects, sufficiently
described on the duplicate, and the taxes for
(which the same is sold, be due and unpaid at
the time of such sale.
Sec. 34. When, by the provisions of any
former law. the collector of taxes or the coun-
Ity treasurer was authorized to make deeds for
. lands or lots by them sold, for delinquent
taxes, and the same has not been done, the
county auditor of the proper county shall be,
and he is hereby authorized to make such
deeds to all persons entitled thereto; and the
deeds which shall be so made by the auditor,
shall be as good and valid in law, as if made
by the person authorized under such former
law to make them.
| Sec, 35. In case any certificate or certif-
, Gates shall have been at any time issued to
any purchaser or purchasers of lands for taxes,
under any of the acts heretofore passed on
, having been mislaid, destroyed, or lost, and
that fact being shown to the county auditor.
and no deed or deeds having been executed
therefor. said auditor being fully satisfied from
evidence, of the existence and loss of any such
certificate or certificates, shall, on application
, for that purpose, proceed to make and eX-
ecute to such purchaser or purchasers a good
and sufficient deed or deeds of conveyance for
any such tract or tracts of land; which deed
or deeds shall be as good and valid in law, to
all intents and purposes, as if such certificate
or certificates had not been mislaid, lost OF
destroyed.
Sec. So. The county auditor shall enter
in a book to be kept in his office, minute oil
all deeds by him made for lands and town lots
or parts thereof, sold for taxes; therein naming
= the person who stood charged with the taxes
at the time of such sale, the name of the
J purchaser, brief description Of the land OF
. lot so sold, the quantity sold, the amount fol
which the same was sold, and the name of the
/, grantee in the deed, and the date of its exc
cution.
) Sec. 81 When any tract or portion of land
town lot, or part thereof, shall be sold fol
taxes, and afterwards redeemed, it shall bt
the duty of the county anditor to insert
minute of such redemption, the date thereof
and by whom made, and on his record of sales
same officially.
Sec. SO. Every tract of land and town lot
offered for sale by the treasurer as hereinbe
G fore provided, and not sold for want of bidders
' shall be and the same is hereby declared to b,
!. forfeited to the state of Ohio; and thencefortl
all the right, title, claim and interest of TIN
former owner or owners thereof, shall be con
sidered as transferred to, and vested in sait
e state to be disposed of as the legislature may &
= rect; the county auditor shall annually return
, by his treasurer, separate list of all lands
or town lots so forfeited with the description
}, thereof, and the amount of tax due thereon
o to the auditor of state; and all such lands o
q lots shall be preserved on the duplicates unit
q sold or redeemed and the taxes thereon reg
= ularly assessed, in the name of the state Q
Ii Ohio: which taxes shall be returned annually
t by the treasurer, as delinquencies, and credit
II ed to him as other deliuquencies, in his SET
= tlement.
= Sec. 80. If the former owner or owners {
e any tract of land or town lot, which may b
e forfeited as aforesaid, shall at any time befor
V the state shall have disposed of such land O
. lot; pay into the COUNTY treasury of the cour
= ty in which such land or lot may be situated
i or into the state treasury, all the taxes an
h penalties due thereon at the time of such fol
|: feiture, togethe, with the taxes and penaltie
# WHICH, nave Sluc6 Accrued Oh Sucn lanQ or l0
(Which sum shall be ascertained and certifie
J by the auditory the state shall, in such CASE
e relinquish to such former owner or owners
V all claim to such land or lot; and the count
II auditor shall then enter such land or lot O
- his duplicate, with the name of the prope
owner or owners.
81 Sec. 40. The county auditor shall charg
II the county treasurer with all moneys by hi1
V received, under the provisions the proceed
: ing section; and shall make out an annua
list of lands and town lots. upon which pay
ments shall have been made as aforesaid
y specifying therein the proportion of such mon
t. ey belonging to the state; and shall forwar
o said list to the auditor of state, by the count
~ treasurer, at the time of paying over the stat
i tax, AID the county treasurer shall pay int
I, the state treasury, the states proportion
2. such money, at the time he pays the othe
- taxes due the state.
Sec. Al. The auditor of state shall, fro1
time to time, furnish the several county au
: ditors with all such forms and instructions q
j. he may wish them to pursue, in the perform
= ance of their several duties; and the said at
II ditors shall observe them accordingly.
- Sec. 40. If the taxes charged on any Ian