The weekly Portage sentinel. [volume] (Ravenna, Ohio) 1854-1861, 1859-05-12

) time required by law for the delivery of said
) tax duplicate to the county treasurer, then
! the said county treasurer shall not add the
! twenty-five per centum.
Sec. 81. 1t is hereby made the duty oi
I the several county treasurers of this state,
Immediately on the receipt of any such
statement or account, to proceed and collect
the same of the person 80 charged with said
taxes and per centum, for which services he
snail be allowed the same fees that county
treosurers are now allowed for collecting
delinquent taxes, by process, to be collected
OF the person against whom said taxes are
charged. -
Sec. SO. For the collection of all taxes,
penalty and costs, mentioned in the preced-
ing section OF this act, the several county
treasurers of this state shall have the same
powers that are now or may hereafter be
given by any law of this state for the collec-
ton OF taxes and all taxes collected pur.
sUant to the provisions of said section BY
any county treasurer Of this state, shall be
by him remitted, in the safest and most con.
venIent way, to the treasurer of the county
to which said taxes belong and at the same
time he shall forward statement to the
county auditor of said county, stating the
amount so collected, and o f whom; and in
case he shall be unable, from any cause
whatever, to collect the same, then and in
that case he shall return the original state.
ment or account, to the county auditor of the
county from which it was sent, together with
the cause or causes why said taxes could not
be collected, certifying in his official capa-
city to the same.
Sec. 80. 1t shall be the duty of the sew.
eral county commissioners in this state, an
nually, at their September session, to cause
the delinquent list Of personal property to
be publicly 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 taxpayer
shall have removed out of the state, or have
property, moneys or credits due, or to be.
come due in this state, 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 80 collected, said treasurer shall
be entitled to retain, in addition to the fees
allowed him by law for collecting other
chattel taxes, further sum sufficient to pay
} a reasonable fee for such legal advice and
services as he may require.
Sec. 81. All taxes collected under the
provisions Of the last preceding three sec.
tions OF this oct, 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 DELINQUENT
SALE.
, Sec. 90. All lands and town lots which
: have been or may hereafter be sold for taxes
+ at delinquent sale under the laws of this
state, may be redeemed at any time within
> two years from and after the sale thereof :
and al lands belonging to minors, femes Co.
i vert, insane persons, or persons in captivity,
: and which have or may hereafter be sold for
r taxes, may be redeemed at any time within
T.. TWO years from and after the expiration oil
# such disability.
y Sec. SO. All applications for the redemp.
0 ton OF lands or town lots sold for taxes
shall be made to the county auditor of the
+ county in which such lands or town lots are
, situated.
Sec. "a, ANY person desiring to redeem
any land or town lot, sold by any county au-
, ditor or county treasurer, under or by virtue
of any law OF this state, within the time
e limited by law for such redemption, may de-.
t pos't with the county treasurer, upon the
certificate Of the county auditor, particularly
r describing such land or town lot, and speci-
. Tying the same, an amount of money equal
to that for which such land or town lot was
| sold, and the taxes subsequently paid thereon
by such purchaser, or those claiming under
|, him, together with the interest and ifty Der
E centum penalty on the whole amount paid
including costs, and one dollar to paw the
expense of advertising, as hereinafter pro
I vided.
| Sec. 95. When any joint tenants, ten.
ants in common or coparceners, shall be
: entitled to redeem any land or town lot, aold
5 for taxes, and any person, so entitled, shall
refuse or neglect to join in the application
! for the certificate of redemption, or from any
, cause, cannot be joined in such application,
) the auditor may entertain the application OF
any one oil such persons, or SO many as shall
t join therein, and may make certificate for
0 the redemption of such proportion of said
, land or lot as the person or persons m making
such application shall be entitled to redeem.
+, Upon the presentation of any such cer,ifi
cate OF the county auditor to the county
: treasurer, for the redemption of any land OF
b town lot,. sold for taxes, and upon the nav
; ment of the money into the county treasury
as aforesaid, the county treasurer shall give
s the person or persons making such payment,
duplicate receipts therefor, describing the
y property or the land or town lot as the same
is described in or upon the certificate of the
I auditor as aforesaid one of which receipts
shall be registered by the treasurer, and i'm
+ mediately filed with the county auditor, by
T the person or persons or party receiving the
;, same; and thereupon the auditor shall forth.
/ with cancel the sale, and transfer the pro.
!, perty, land or town lot to the proper per.
a son or persons or party; and such re.
ceipt, when so filed, shall operate as an ex.
tinguishment of all rights, either in law OF
equity, conferred in any way or manner by
' such sale. And the auditor shall publish q
!, notice of such redemption in the same news.
f paper in which the advertisement of sale
had been published, for the term of three
weeks, either in weekly or daily paper
I once in each week, at an expense not OK.
r ceeding one dollar.
4 Sec. 96. Upon the demand Of the pur.
chaser, or his legal representative, and the
: surrender Of the tax certificate, and upon
. the payment Of the auditors fees, the coun.
!. ty auditor shall draw his warrant upon the
3 county treasurer in favor of such purchaser,
' or his legal representative, for the amount
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