Meigs County telegraph. [volume] (Pomeroy [Ohio]) 1848-1859, 1859-05-17
WHOLE NUMBER S71

NluSu, ChdI agents anu otldi NcS
thus be obliged to pay such taxes. uniess
sufficient moneys of their principals be In
their hands to pay the same.
Sec. 72. Every person holding lands as
guardian, rs aforesaid, and neglecting or
refusing to list or pay the taxes on the
same, manner aforesaid, shall be liable, in
an action to his or her warl or wards, for
any damage his or her ward or wards.
may have sustained by such neglect. OF
refusal.
Sec. 73. Every person so being seizsd.
or having the care of lands as aforesaid.
as executor, and who shall neglect or re-
fuse either to list or pay the taxes on the
same, in manner aforesaid. shall be liable.
in an action, to the devisee or devsees Of
the person whose executor he is, for any
damage occasioned by such neglect.
Sec. u. Every person having the care
Of land, rs agent or attorney. as aforesaid.
such agent or attorney having funds of the
principal in his hands, neglecting or re-
fusing either to list or pay the taxes ON
such land, shall, be liable, in an action to
his primo pal, for any damage such pr,nci
pal may have sustained by such neglect ov
refusal.
Sec. rs. Every attorney. agent. guar
dian or executor, seized or having the care
OF lands AS aforesaid, who shall be put TO
any trouble or expense, in listing or pay
ing the taxes on such lands, or who has
TO advance his own money for listing or
paying the taxes on such lands. shall be
allowed reasonable compensation for the
time spent, the expenses incurred. and
money advanced, as aforesaid, which shall
be deemed in all courts a just charge
against the person, for whose benefit the
same shall have been advanced, and the
same shall De preferred to all other debts
or claims and be lien on tie estate.
both real and personal Of the person for
whose benefit Ihe same shall have been ad-
vauced.
Sec. 76. If any person who shall be
seized OF lands as tenant by curte! y. or in
dover, or shall be seized of lands Tor life.
or in right of his wife, shall neglect to pay
the taxes thereon so long that such land
shall be sold for the payment Of the taxes.
and shall not, within one year after such
sale. redeem the same according to law.
such person shall forfeit to the person or
persons next entitled to such lands in re-
mainder or revision. all the estate which
ne or she, so negIecLng as aforesaid, NAV
iIave in said lands; and the remainderman
OF reyisloner may redeem said lands in the
same manner that other lands may be re-
deemed after having been sold for taxes:
| and, moreover, the person 50 neglecting as
aforesaid, shall be liable in action to the
person next entitled to the estate. for all
damages such person may have sustained
| by such neglect.
Sec. II. In all cases where any tract Of
land may be owned by two or more per-
sons, as joint tenants, coparceners, or
tenants in common, and one or more of
the proprietors shall have paid, or may
hereafter pay the tax, or tax and penalty,
charged or chargeable ON his or their pro-
portion or proportions of such tract, and
one or more OF the remaining proprietors
shall have failed, or may hereafter fail to
pay his or their proportion OF the tax, or
tax and penalty, charged or chargeable on
said land, and partition of said land has,
or shall be made between them, the tax,
or tax and penalty, paid as aforesaid, shah
be deemed to have been paid on the pro-
portion or proportions of said tract, sci OFF
to the proprietor or proprietors who paid
his or their proportion of said tax, or tax
and penalty; and the proprietor or propri-
etors, so paying the tax, or tax and PEN
ally, AS aforesaid, shall hold the proper
tion or proportions OF such tract, set Oft to
hlm or them as aforesaid, free from the
residue of The tax, or tax and penalty,
charged on said tract before petition; and
The proportion or proportions of said tract,
set off to the proprietor or propretors who
shall not have paid his or their proportion
of said tax, or tax and penulty, shall be
charged with, and held bound for, the
portion Of said tax, or tax and penalty, re-
naming unpaid, IN the same manner as if
SAID partition had been made before said
tax, or tax and penalty, had been assessed,
and said proportion or proportions OF
said tract, originally listed for taxalion.
in tie name or names OF said delinquent
proprietor or proprietors; and whenever
any lands SO held by tenants in common.
shall be sold upon proceedings in partition
or shall be taken by the election of any of
the parties to such proceedings, or when
any real estate shall be sold at judicial sale.
or by administrators, executors, guardians
or trustees, the court shall order the taxes
and penalties, aud the interest thereon
against such lands, to BE- discharged out
OF the proceeds of such sale or election.
Sec 49, All tracts of land set apart for
school or ministerial purposes, and sold by
and under authority OF law, and all lands
which shall be hereafter sold by the
United States, shall be subject to taxation
as other lands in this state. Immediately
after such sale.
Sec. 70. Hereafter there shall be levied
annually on each dollar of taxable property
in this stale, (otIier than such as by law
is otherwise taxed. as valued and entered
on the grand list of taxable property. for
the several purposes in this aot enumera-
ted, taxes Al the rates hereinafter specified,
namely: all county expenses OF each OF the
several counties, other than for roads and
bridges; and the payment of the Interest
and principal OF the debis of the county,
such rate rs the commissioners ct such
shall determine to be necessary,