The spirit of democracy. [volume] (Woodsfield, Ohio) 1844-1994, 1859-06-01
transferred to the purchaser at such sale; and

transferred to the purchaser at such sale; and
if such sale shall prove to be invalid, on &C
count fany irregularity in the proceedings of
any ofhcer having any duty to perform in re-
lation thereto, the purchaser, at such sale
shall be eetitled to receive from the proprie-
tor OF such land or lot, the amount of taxes
interest and penalty, legally due thereon at
the time of such sale, with the interet thereon
ON the timc of payment thereof, and the
amount OF taxes paid thereon, by the pur-
chaser, subsequent to such sale; and such
land or lot shall be hound for the payment
thereof.
| Sec. SO. 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 riShtfrl owner: Provided, that such
I land or lot be, in other respects, sufficiently
described on the duplicate, and the taxes for
which the same is sold, bs due and unpaid
at the time of such sale.
Sec. 81. When, by the provisions of any
| former law, the collector of taxes or the coun-
! ty treasurer was authorized to make deeds, for
lands OK lots by them sold, for delinquent
taxes, and the same has not been DONE the
county auditor of the proper county shall be,
and is hereby authorized to make such deeds
to all persons entitled thereto; and the deeds
which shall be made by the auditor, shall be
80 Sood and valid in law, as if made by the
lperson authorized under such former law to
make them.
Sec. 50 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 that subject, which certificate or certifi.
Gates having been misiaid, destroyed, or lost,
and hat fact being shown TO the county audi
ter, and no other deed or deeds having been
eZecucuted 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 execute to such purchaser or pur-
chaserS, a good and sufficient deed or deeds
OF conveyance, for any such tract tracts of
land, which deed or deeds shall be as GOOD
ard valid in law, to all intents and purposes,
As if such certificate or certificates had not
been mislaid, lost, or destroyed.
Sec. St. The county auditor shall enter,
in a book TO he kept in his office, minute of
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 al the time of such sale, and the date
of the sale, the name of the purchaser, a
brief description of the land or lot so sold the
name OF the grantee in the deed, and the date
of its execution.
Sec. 81. When any tract or portion of
; land. town lot, or part thereof, shall be sold
for taxes, and afterwards redeemed, it shall
+ b. TIE duty Of t,ie county auditor to insert
minute of such redemption, the date there
r Of and by whom made on his record of sales
! of land for delinquent taxes, and sign the
, same officially.
D Sec. 3S. Every tract of land and town lot
tntfn fOrp pag. n.,,ls
g fore provided, and not sold for want of bid.
ders, shall be and the same is hereby declared
. to be forfeited to the State of Ohio, and thence
forth all the right, title, claim and interest O.
: the former oTner or owners thereof shall be
considered as transferred to, and vested in said
: state, 10 be disposed OF az the legislature may
5 by law direct; and the county auditor shall
,, annually return by his treasurer, separate
: list of all lands or town lots forfeited, Will
the des scriptior- thereof, and the amount of ia,
Q duo thereon, to the auditor of State; and al
= such lands or lots shall be preserved on tn
# duplicates until sold or redeemed, and tn
L taxes thereon regularly assessed, in the nam
/ of the State of Ohio; which taxes shall be re
1t turned annually, by the treasurer, as delin
1t quencies, and credited to him as other deliu
d quencies, in his settlement,
l. Sec. 80, If the former owner or owners G
Is any tract of land or town lot, which may
II forfeited as aforesaid, shall, at any time befor
the State shall have disposed of such land Q
ID lot pay into the county treasury of the cour
5, ty in which such land or lot may be situated
r or into he State treasury, all the taxes an
ID penalties due thereon at the time of sue
N forfeiture, together with the taxes and pena
,ei ties which have since accrued on such Ian
.e or lot, (Which sum shall be ascertained au
De certified by the auditory the State shall, i
j. such case, relinquish to such former owner
~ owners, all claim to such land or lot; and I'll
= county auditor shall then re-enter such Ian
to or lot on his duplicate, with the name of tt
rs proper owner OF owners.
ly Sec. 40. The county auditor shall chars
lie he county treasurer with all moneys by hi
le received, under the provisions of the precedir
NJ aectiou and shall make cut an annual list
Ly lands and town lots, upon which payments sha
rt have been made as aforesaid specifying there
10 the proportion of such money belonging to Il
:, state; and shall forward said list to the audit
# OF state, by the county treasurer, at the time
10 paying over the state tax and the county trea
urer shall pay into the state treasury, the state
proportion Of such money, at the time he pa
the ether taxes due the state.
lo Sec. II. The auditor of state shall, fro
do time to time, furnish the several county auG
70 Tors with all such forms and instructions as
ne may wish them to pursue, in the performance
OF their several duties; and the said auditors shi
at observe them accordingly
Sec. 42. If the taxes charged on any land
III lot be regularly paid and such land erroneous
e. returned delinquent and sold for taxes the sa
e. thereof shall be void; and the money paid
IL the purchaser at such void sale, shall be refun
cd to him out of the county treasury, on the
70 der of the county auditor, and that so much
if said tax as has been paid into the state treasul
an shall be refunded to the county treasury; al
,is 1.-THE county auditor shall retain the same in
an next semi-annual settlement, and charge t
"a state treasury Herewith in said settlement.
~ Sec. 43. The county auditor of the coun
Va in which any land or town lot shall have bee
~ II, or 1lay hereafter be sold for lakes, under t
Ri provisions of this act, is hereby authorized ~
~ required to execute the proper deed therefor,
te the person or persons entitled to receive t
U.s. same, whether the said land or town let sha
" at the time Of the execution of said deed, CO
ch tinuc to be within said county, or not, in I
re- same manner as Though the said land or to,
II lot still remained within the limits thereof
N. law TO the contrary notwithstanding.
W Sec, Al. The county auditors of the sevel
IL counties in this state be. and they are here
ty authorized to discharge from Imprisonment a