M'arthur Democrat. (McArthur, Vinton County, Ohio) 1853-1865, 1859-05-12

made, or authorized 10 be made, shall be
deemed to have made, or to have partcips-
ted in making, or to have authorized the
making the same, as the case may be, unless
he shall, if present, have dissented there
from, or cause to be entered, such dissent on
the records of such municipal corporation,
or of its councils, trustees, or other officers
or agents.
bec.'S3. Whenever greater amount OF
tax shall be necessary in any coulty than
the foregoing rates will respectively afford,
for the purpose of erecting public buildings,
or paying for such buildings already erected,
or Tor The payment Of anv debt already con-
tracted for county purposes, the commits
siOnerS may add to the rate of taxation for
such county, rot exceeding fifty per Centum;
which additional tax shall be exclusively
appropriated to the purposes for which it
was raised.
Sec. 81. The commissioners of any coun-
ty tliat has floating debt in county orders,
(tnd the amount authorized by present exis /.
ting laws 10 be levied for county purposes,
be insufficient to defrOy the expenses OF such
county and pay the interest on their debt. J
may, If they deem it just and right, levy a
sufficient amount to pay the interest on their
debt; which tax, when collected, shall be ap-
piled to paying the interest on the county
debt, and no other purpose.
NONRESIDENT PERSONAL TAX.
Sec. S5. Hereafter, it shall be the duty
Of the several county treasurers of this
state, in making return OF their delinquent
list Of personal property to the auditor VI
their county, to note on the margin of said
return, the county and state to which any
such delinquent taxpayer may have moved
to, or reside in, with the date OF his remo-
val, if he shall be able to ascertain such
fact.
Sec. SO. 1t shall be the duty of the sew.
eral county treasurers in this state, immedi-
ately after their settlement with their coun-
ty auditor, 10 make out and forward to the
county treasurer Of the county to which any
such delinquent taxpayer may have reno
we'd, or reside in, a statement Or account Of
taxes SO assessed and not paid, which state
ment or account shall specify the value of
property on which said taxes were levied and
the amount of taxes levied thereon, to
which he shall add an amount equal to the
sum Of twenty-five per centum on the tax
so levied, if said delinquent taxpayer shall
have left the county in which said taxes
were levied alter the time requirsd by law for
theoounty auditors TO deliver the tax dupli.
cate 10 the county treasurer; but il he shall
have left the county previous to the time re-
qulred by law for the delivery of said tax
duplicate to he county treasurer, then the
said county treasurer shall not add the twen-
ty-fve per centum.
Sec. 81. 1t is hereby made the dustgcf
the several county tressurers of this State,
Immediately on the receipt of any such state
ment OF account, TO proceed and collect the
same of the person SO charged with said tax
es aud per eentum, for which services he
shall be allowed the same fees that county
treasuers are now allowed for collecting de-
liuquent taxes by process, to be collected of
the person egpinst whom said taxes are
charged.
Sec SO. For the collection of all taxes,
penalty, and costs, mentioned in the prece.
dug section Of this act, the several county
treasurers Of this Stale shall have the same
powers that are now or may hereafter be Civ
en- By any la = of this State for the colec-
ton of taxes; and all taxes collected puTsu-
ant to the provisions OF said section by any
county treasurer of this State shall be by
him remitted, in the safest and most conYe-
nient way, to the treasurer of the county TO
which said taxes belong; and at the same
time he shall forward statement to the
auditor of said county, stating the
amount so collected, and Of whom aud 10
case he shall be unable, from any cause
whatever, to collect the same, then and in
that case be shall return the original state
nent or account TO the county auditor Of the
county from which it was sent, together
with the cause or causes why sail taxes
could not be collected certifying in his OIL
;ial capacity TO the same.
Sec. SO. 1t shall be the duty Of the
several county commissioners in this State
at their September session, to
cause the delinquent list Of personal prop !
,rty to be publicly read on the second day
IF said session. and said commissioners may,
1t any time, direct their county treasurer 10
proceed to collect, in the manner prescribed
IN this ac't, any delinquent taxes due their
\
Sec.90. If such delinquent taxpayer
shall have removed out Of the State, or have
moneys, or credits due, or to be-
,ome due, in this State, it shall be the duty
If the treasurer of the county where such
property may be, or in which such tax was as
:essed, to proceed to collect the same by dis
Iess, attachment, or other process OF law;
Ind when SO collected, said treasurer shall
% entitled to retain, in addition TO the fees
allowed him by law for collecting other
,hattel taxes. further sum sufficient to pay
| reasonable flee for such legal edyice and
services as he may require.
Sec. 81. All taxes collected under the
provisions of the last preceding three sections
If this act shall be distributed by the county
auditors in the same manner that other de-
inqUent taxes are now required by law to
,e distributed.
OF LAND SOLD AT DELINQUENT
SALE.
Sec. 90. All lands and town-lots which
lave been or may hereafter be sold for taxes
It delinquent sale under the laws ol this
ilste may be redeemed az any time wiIhin
wo years from and after The sale thereof; and
II lands belonging to minors, iemes covert,
insane persons, or persons in captivity, and
which have been or may hereafter be sold for
axes, may be redeemed at any time within
wo years from and after the expiration Of
uch disability.
Sec. 90. All application for the redemp.
ion Of lands or towp-lots sold for taxes shall
e made to The county auditor Of the coun.