The Hancock Jeffersonian. [volume] (Findlay, Ohio) 1857-1870, 1859-07-15

~, pap tncteoI, ~ chafged on the dupitcete.
sa,d COUNTY Auditor shstl transfer fhessm
whsnstef the seller and purchaser sbsl
lssiee 'hsrsto n writing, signed by them, Of
upon the smount OF valuation 70 be trsrsfer
Z red thsrewitbs but " the seller and pur
rhsser osnnot ssfee as 10 the smount o
valuation 10 be iahsfefred, the AudIto
shall place tsid portion Of Hand or lot on III,
list, 10 be by him msds sccordingto the six
teenth section or this act; snd the solu,
thereof shall be ascertained and returned b,
the Assessor, IN the same time and mann e
OF otfrr lands contsined in said list. Ant
said "A uditof shall indorse on oil deeds (pur
porting to be deeds OF uncondition con vey
ance OF real estate,) which msy be ptssente,
70 bin for transfer, the vidence In writing
with his signature thereto, Of the prope,
eulIy Of such transfer having been made &C
cordins TO law, in his Office, unless the
same shall be for lands not entered for tax
alton on the books Of the County Auditor, In
which case he shall incorse thereon "nni
entered for tsIstion;' aud IL shalt be the
duty OF each County Recorder, before ~
cordiny suah deeds, 10 require the indorse
ment 10 lbe] made, az Aforesaid, at the OK.
pense OF the party interested /, prov ided
that ~ the County Auditor shall be satisfied
that the proportion ofthe valuation so agreed
to be transferred Is greater than the proper
tional value OF the land or lot TO he transfer.
red Herewith. aud that such agreement was
maJeby collusion OF the parties, and with y
WOW fsmdulently TO evade the payment, OF
any taxes, which might be legally assessed
on the entire tract or lot, he may refuse "a
make such transfer, and when any sucl,
transfer has slready been procured by such
fraudulent agreement. the same shalt be csa
ceiled by the Auditor. and tho land OF lo
20 tranrferred, shalt be charged with take,
IN the same manner a. though such transfer
had not been made.
SEC. IL. Tue County Auditor, in order
TO the performance Of the duties herein re-
quired Of him. shall, At all reasonable times
have q right to examine the records Of deeds
In his county, free OF charge.
Sac. 10. Any County Auditor In thi,
state may, In making out his duplicate o.
taxes, place each town lot in its numerical
order. AMI each separate parcel OF land III
each and every TOWNSHIP p according to The
numerical order OF the seslion.
] Sac. 90. The County Auditor shall, from
time 10 time. correct all errors which he
shall discover in his duplicate, either ia the
name Of the person charged with taxes, the
v description OF land or other property, or IN
the amount Of such tax; aud when the Au
ditor is satisfied, after having deliv cred the
duplicate TO the County Treasurer for col
lection. that any tax thereon, or any part
thereof. has been enormously or Improperly
charged. he may give TO the person charged
Herewith q certificate to that effect, to be
presented to said Treasurer, who shall de.
duct tue am ount from said tax.
SEC. 81. The County Auditor shalt at.
tend al his Office, on OF before the hft eentl
l.fR R..k.. al k..Tx q kn
day OF August, annually. to make settle.
ment with the Treasurer Of his county, and
ascertain the amount Of taxes with which
such Treasurer is 10 stand charged; and the
4 Auditor shall, at each August sttt tlement
take from the duplicate previously put into
the hands of the Treasurer for collection, a
list OF all such taxes as su sh Treasurer shall
have been unable TO collect, therein de.
scribing the property on which said delin
quent tayes are charged, as the same is de.
soribed on such duplicate, AMI shall no'e
thereon, in q marginal column, the several
lrensons assigned by such Treasurer why
such taxes could not be collected; and sue h
last mentioned list shall be signed by the
I Treasurer, who shall testify 10 the correct
ness thereof. under oath or Affirmation, 10 be
administered by the Audito; and IN making
such list. the deIinqnencies OF each town
ship shall be kept separate anil distinct;-
aud after deducting the amount Of iaSes so
returned delinquent and the collecron fees
allowed the Treasurer. from the several tax
es charged on the duplicate, in q just and
ratable proportion, the Treasurer shall be
held liable for the balance Of such taxes,
and the Auditor shall certify. in the manner
required by Law. the balance due to The state.
the balance due to the county. the balance
due for road purposes. and the balance due
to the townships. and shall forthwith record
such las, OF delinquences in his Office.
I SEC. 20. The County Auditor shall open
an account with each township, city. incor-
porated village. special road or school dis.
tiict, in his county, in which, Immediately
after his semi annual settlement with the
County Treasurer. IN February and August
OF each year. he shall credit each township,
city. Incorporated village, special road dis.
irict. special school district, with the net
amount so collected for the use OF any such
township, village. or district; and on appli.
cation OF any township, city, village, road
or school Treasurer, the Auditor shall give
him an order on the County Treasurer for
the amount due to such township. city, vii
lage, road, or school Treasurer, and shall
charge them respectively with the amount
Of such order: provided. that the person s,
applying for such order shall deposit with
the Auditor certificate from the CLERK OF
the township, CITY, village. or district,
stating that such person is Treasurer OF such
township, city. village, or district, duly
elected or appointed, and that he has given
bond according to law.
SIC. 23. The County Treasurer. or his
deputy. shall attend a, the Court House in
his county, oil the secpnd Monday in Janu.
ary IN conformity with the notice urov ded