M'arthur Democrat. (McArthur, Vinton County, Ohio) 1853-1865, 1859-06-02
the same manner a. though such transfer

the performance of the duties herein required
Of him, shall. at all reasonable times, have q
right TO examine the records of deeds in his
county, free Of charge.
Sec. 10. Any county auditor in this state
may, in making out his duplicate of taxes,
place each town lot in its numerical order,
aud each separate parcel of land in each and
every township according to the numerical
order Of the section.
Sec. 90. The county auditor shall, from
time to time, correct all errors which he shall
discover in his duplicate, either in the name
ofthe person charged with taxes, the descrip-
ton of land or other property, or in the
amount of such tax; and when the auditor is
satisfied, after having delivered the duplicate
to the county treasurer for collection, that
any tax thereon, or any part thereof, has
been enormously or improperly charged he
may give to the person charged Herewith
a certificate to that effect. to be presented to
said treasurer, who shall deduct the amount
from SAID tax.
Sec. 81. The county auditor shall attend at
his office, on or before the fifteenth Of Feb
ruary, and also on or before the tenth day of
August, annually, to make settlement with
the treasurer of his county, and ascertain
the amount of taxes with which such treas.
urer is 10 stand charged; and the auditor
shall, at each August settlement, take from
the duplicate, previously put into the hands
of the treasurer for collection, a list Of all
such t,xes as such treasurer shall have been
unable to collect, therein describing the
property on which said delinquent taxes
are charged, as the same is described
on such duplicate, and shall note thereon, in
marginal column, the several reasons as
signed by such treasurer why such taxes
could not be collected; and such last men,
TONED list shall be signed by the treasurer,
who shall testify to the correctness thereof
under oath or affirmation, to be administered
by the auditor; and in making such list, the
delinquencies of each township shall be kept
separate and distinct; and after deductng
the amount OF taxes so returned delinquent
and the collection fees allowed the treasurer,
from the several taxes charged on the du-
plicate, in a 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
uut u lllt bldlEg uuG W Vic COuu-
ty, the balance due for road purposes, and the
balance due to the townships, and shall forth.
with record such list Of delinquencies in his
Office.
Sec. %. The county auditor shall open an
account with each township, city, incorpora-
ted village, special road, or school district, 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, in
Corporated village, special road district, spe
ciOl school district, with the net amount so
collected for the use of any such township,
village or district, and on application Of any
township ,ciy,Iilage, road or school treasur-
er, the auditor shall give him an order on the
county treasurer for the amount then due to
such township, city, village, road or school
treasurer, and shall charge them respectively
with the amount of such order: provided, that
the person so applying ioF-such oider shall
deposit with the auditor a 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 elect
ed or appointed, and that he has given bond
according TO law.
Sec. 20. The county treasurer, or his dep
uty, shall attend at the court house in his
county, on the second Monday in January,
in conformity with the notice provided in
section so of the this] act, and shall then
and there, at and after the hour Of ten in the
forenoon, proceed to offer for sale, separately,
each tract of land or town lot contained in
tha al, oc,roea,J IL a.
taxes and penalty have not been paid; and
the person or persons offering at said sale to
pay the taxes or penalty charged on such
land or lot, for the least quantity thereof,
shall be the purchaser or purchasers Of such
quantlty;and the tTeasurer shall continue such
sale from day TO day, until each tract Of land
or town lot contained in such advertisement,
ana on which The taxes and penalty remain
unpaid, shall be sold, or offered for sale.
Sec. "a The person or PERSONS purchasing
such tract or town lot, or any part thereof.
shall forthwith pay to the treasurer the
amount of taxes and penalty charged thereon;
and on failure 50 to do, the treasurer shall
Immediately offer said land or town lot again
for sale, in the same manner as if no such
sale had Ueen made; and the person so fill
ing to make payment, shall forfeit and pay
penalty of twenty-five per centum on the
amount of said tax and penalty, to [bel re-
covered by an action of debt, in the name of
the treasurer, for the use the county, be-
fore any justice of the peace or court hay wing
Jurisdiction thereof
Sec. 25. The county auditor, or his deputy,
shall attend all such sales of delinquent
lands and lots, made by the treasurer of his
county. and shall make record thereofin a
substantial book, therein describing the sew
eral tracts Of land and town lots offered for
sale, as the same shall have been described
in the advertisement aforesaid, and stating
how much of each tract or town oI was sold,
and to whom sold; and if any tract or lot
shall remain unsold for want Of bidders, he
shall so enter it on the record; and the audi
tor shall make out. and certify copy of said
record, and forward the same to the auditor
of state, by the county treasurer, at the time
such treasurer makes his annual return Of
state tax after such sale.
Sec. 20. The auditor shall make out and
deliver to the purchaser of any land or lots,
sold for delinquent taxes as aforesaid, a certl-
ficate of purchase, therein describing the
land or lots 50 sold. as the same was describ-
ed in the tax duplicate, and stating therein
the amount of taxes and penalty for which
the same was sold; and il only part of a
tract be sold, such certificate shall specify
the quantity sold, and shall be directed to the
county surveyor, whose duty it shall be, when
requested by the purchaser, his assignee or
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