The Jeffersonian Democrat. [volume] (Chardon, Ohio) 1854-1865, 1859-08-05
VOLUME X. NO. 81.

- IanJ or lot be- in other respects, suil1- {
.,;on,lv dcscribcd on the duplicate, and the
,ayos for which the same is sold, DO due and {
,,npoid ut the time Of such salo.
SEC. ga When, by tho provisions oil any
former law, the collector of taxes or the
county treasurer was authorized TO make
deeds for lands or lots by thom sold, for DO
linauent taxcs. and tho same has not oooh
done. the county auditor of the proper
county shall he. aud he is horeby authorized
90 make such,do to all porsons entitled
thereto: aud the decds which shall be SO
made bv tho auditor, shall DO as good aud
valid in law, as ii made by the. person au'
thorzed under such former law to make
them.
SIC 35. In caso any certificate or certli- !
Gates shall have been at any timo lssuod 10
any purchaser or purchasers OF lahus 'or
taxes. under any of the acts heretofore
passed on that subject. which certlllcato or
Certificates having been mislaid, destroyed,
or lost, and that fact boing shown 10 .ue
county auditor, and no decd or ueeus
having heon executed therefor, snlu ""nlIor
being fully satisfied. from evidence. ol tho
oxistence and loss of any such cortlhcato or
certificates, shall. on application lor tnut
purpose. proceed to make ana execute 70
the purchaser or purchasers,a good anu SUM
cient deed or deods of conveyance, Tor any
such tract or tracts OF Iandj whlch ueed or
deods shall bo as good ami valid IN law, TO
all intents and purposes, as il such certlh'
cnto or certificates had not been mislaid, lost
or DESTROYED.
SEC. &C. Tho county auditor shall enter,
IN book to he kept in his Office, minute
of all doeds by lin made for lands and town
lots. or pnrts thereof, sold for taxes thoro-
in naming tho person who stood chargeG
with the taxes ut the time OF such sale, ana
the date of tho salo, the name OF tho pur-
chaser. n brief description of tho land or
lot so sold. tho quantity sold, tho amount
for which tho same was sold, the name ot
the pral,teo in tho decd, aud tho date oil IT'S
execution.
SEC. 81. When any tract or portion OF
land town lot, or part thereof, shall bo soid
for taxes, and afterwards redeemed. 1t shall
bo tho duty of the county auditor to insert
"a minute of such rodomptiou, tho date
thereof. and by whom made. on his. record
of sales of land for delinquent taxos, and
sign tho same officially.
SEC. 80. Every tract of land and town
lot, offered for sale by the troasurer, MS
hereinbeforc provided and not sold for want
Of bidders, shall be and the Same is hereby
declared to be- forfeited to tho state OF ONO;
and thenccforth all the right, title, claim
and interest Of tho former owner or owners
thereof. shall bo considered rs transferred
to, and vested in said state, to bo disposed
of as tho legislature may by law direct; aud
tho county auditor shall annually return by
his treasurer, n separate list OF all lands OF
town lots so forfeited, with tho description
thereof. and tho amount of tax due thereon
10 tho auditor Of state and all such lands
or lots shall DO preserved OH tho duplicate
l.Iz 4 4. a Isl,a to- fha-
on regularly assessed, in tho name of thu
state of Ohio which taxes shall bo returned
annually, by the treasurer, as delnquoncies
aud credited to him as other dolinquences
in his settlement.
SEC 80. II the former ownor or owners
of any tract OF land or town lot, which may
he forfeited rs aforesaid, shall, at any time
befor. the state shall havo disposed OF such
land or lot, pay into tho county treasury ol
the county in which such land or lot may
bo situated, or into tho state treasury, all
tho taxes and penalties duo thereon at tho
time of such forfeiture, together with tho
taxos and ponaltios which have since nc.
crued on such land or lot, (Which sum shall
he asccr,ained and certified by tho auditor,
tho state shall, in such case, rclinqush to
such former owner or owners, all claim TO
such land or lot; and tho county auditory
shnll then no enter such land or lot on his
duplicate, with tho name of tho proper ow-
nor or owners.
SEC, 40. Tho county auditor shall charge
tho county treasurer With all moneys b,
him received, under the provisions of tn
proceeding section; and shall make out al
annual list of lands and town lots upo
which payment shalt havo boon made a
aforesaid, specifying therein tho proportio
of such money belonging to tho state; an
shall forward sad list to tho auditor oil stat
hy tho county treasurer, at tho timo OF pa,
ing over tho state tax, ard the county trea
urer shall pay into tho stato troasury, tn
states proportion of such money, at III
time he paws tho Othor taxes duo tho stat
Sgc. Al. Tho auditor of state shall, frO
time to timo, furnish tho several count
auditors with all such forms and instruction
as no may wish thom ia pursue, in the pei
formanco of their several duties; aud Il
said auditors shall observe thom accordingl
SEC, AZ. If tho taxes charged on ar
land or lot be regularly paid, and such Ian
enormously returned delinquent and sol
for taxes, tho sale thereof shall be void
and tho money paid by the purchaser 4
such void saio, shall DO refunded 10 hi
out of the county treasury, on tho order
tho county auditor, and so much of tad ia
as has boon paid into tho state treasur
9null 10 Tcluuubu w tlb OouhbS tlpoeul
and tho county auditor shall retain tho san
in his next semi-annual settlement, ar
charge tho state treasury therowith in sa
settloment.
SEC. 43. Tho county auditor of Il
county in which any land or town lot sha
have been, or may hereafter be sold fl
taxes, undor the provisions of this act,
hereby authorized aud required to oxocui
the proper deed therefor, to tho person c
persons entitled to receive tho SANE
whethor tho said land or town lot shall,
the timo of the execution of said dcod, COZ
tinuo TO DO within said county or not, in Il
Same manner as though tho said land I
town lot still remained within the lmi
thereof, any law to tho contrary notwlt|
standing.
SEC ~. Tho county auditors of tho sc
oral counties in this state be, aud they II
hereby authorized to discharge from impr
onment any person who shall be confined
iai, Tor tho non payment OF any fine
nmercomont due to the county, whom su
auditor shall be of opinion that tho sal
cannot be collected by such Imprisonment
SEQ. 40. Tho foes of tho several coun
auditors, for transfer of real estate for "a