M'arthur Democrat. (McArthur, Vinton County, Ohio) 1853-1865, 1859-06-02

elected and qualified.
Sec. Z. When any county auditor, having
no deputy, shall be unable, BY reason o. sick
ness, 10 perform the duties Of his office, with
in the time specified BY law for their perform
ance; or when both the auditor and, ,his depu'
iy shall be SO disabled by sickness or other
wise, the county Commissioners Of the proper
county shall appoint some suitable person 10
do and perform the dalies Of county auditor
during such disability, and NAV require oi
the person so appointed, ssSh bond ald Sc
cuhty, for the faithful discharge Of the duties
Of the appointment, as they shall deem ex-
pedient.
Sec. 8. No Judge Of the supreme count, or
Of tho court of common pleas, or clerk OF
either OF said courts, county commissioner,
county recorder, county surveyor or county
treasurer, shall be eligible 10 the office of
county auditor.
Sec. 9. The county auditors and their dep
uties are hereby authorized to administer
any oath or affirmation rendered necessary to
the performance Of any Of the duties Oftheir
respective Offices.
Sec. 10. The county auditor shall by yir-
tue Of his Office, be clerk TO the board of
county commissioners of his county, and shall
keep an accurate record of their corporate
proceedings, and shall carefully preserve all
the documents, books; records, maps, and
other papers, required to be deposited or kept
in his office.
Sec. IL. Each county auditor, on going
out Of Office, shall deliver up to his successor
in Office all the moneys, books, records,
maps, documents, papers, vouchers and 9TH
er property in his hands belonging to the
county; and in case of the death Of any coun-
ty auditor, his personal representative shall,
in like manner, deliver up all such books,
moneys, records, maps, documents and other
property.
Sec. IL. The county auditor shall keep an
accurate account current with the treasurer
OF his county; and when any person shall de-
post with the auditor any receipt given by
the treasurer for any money paid into the
treasury, the auditor shall file such receipt
in his office, and shall charge the treasurer
with the amount thereof.
Sec. l3. No claim against the county
shall be paid otherwise than upon the allow
ance OF The county commissioners upon the
warrant of the county auditor. except in those
cases in which the amount due is fixed by
law, or is authorized to be fixed by some 9TH
or person or tribunal, in which cases the
same shall be paid upon the warrant of the
county auditor, upon the proper certificate
OF the person or tribunal allowing the same;
provided, that no public money sha Il be dis.
bursed by the county commissioners, or any
OF them, but the same shall be sbursed by
the county treasurer upon the warrant of the
county auditor, specifying the name of the
party entitled 10 the same, on what account,
and upon whose allowance, If not fixed by
law; and all such orders shall be progressive
ly numbered, and the number, date and
amount OF each, and the name of the person
10 whom payable, and the purpose for which
drawn, shall, at the time ofissuug the same.
be entered in book to be kept by the audi
Tor for that purpose.
Sec. "A. The county auditor shall annual.
IY, on or before the fifteenth day of April,
make out and deliver to the assessor, a sche-
dule of all lands and town lots within his
conntywhich are found, from his knowledge
or from the certificate of the auditor of state,
TO have become subject to taxation, and
which have not been appraised for that pnr-
pose, directing such assessor to assess the
same, and make return thereof to him on or
before the third Monday of May next ensu-
ing.
Sec. 10. When an alteration Of any list en-
leieu on tho grand levy may become necessa.
ry,oy reason Of the Partition of anv tract of
land ortown lot, the county sudilor IN recaiv.
ing information thereof, shall transCer n tbe
several parties in partition the portion set
apart TO him, her or them, particularly desorib.
ing the parts SO transferred; and shall appor-
tlon and transfer the valuation of such land
or town lot to the several parties in propor-
tlon 10 their respective interest therein pre-
vious to such partition.
Sec. l6. When any county auditor shall
be satisfied that the transfer of any land or
toWnlot, or any part thereof, has become
necessary, by reason Of a sale thereof, or any
part thereof, for taxes, sale BY sheriff or
otoer officer, by virtue of an execution, order
OF court, or decree in chancery, or by reason
OF devise or descent, he shall make such
transfer, and in such case, if a part only of
the tract OF land or town lot shall be trans.
lerred, The proportion Of the valuation to be
transferred Herewith shall be ascertained BY
tne assessor; and for that purpose the auditor
shall furnish the assessor with a list of such
lands and town lots, at the time specified in
the fourteenth section Of this act for deliver
ing the schedule therein named.
Sec. II. When the transfer of any land or
town lot, or any part thereof, shall become
necessary BY reason of sale or conveyance
by deed, and such conveyance shall be for the
entire tract or lot, or part thereof, as charg.
ed on the duplicate, such transfer shall be
made by the county auditor upon presenta-
ton oi such deed, by the purchaser or bis
agent; and in case such conveyance shall be
for less than the whole tract or lot, or part
thereof as charged on the duplicate, said
county auditor shall transfer the same, when
ever the seller and purchaser shall sgree
thereto IN writing, signed by them, or erson-
ally before the auditor shall agree upon the
amount Of valuation to be transferred there
with; but If the seller and purchaser cannot
agree as TO the amount of valuation 10 be
transferred, the auditor shall place said por-
tlon OF land or lot on the list, to be by him
made according to the sixteenth section of
this act; and the value thereof shall be ascer-
tanned and returned By the assessor, in the
same time and manner of other lands con-
tanned in said list. And said auditor shall
indorse on all deeds (purporting TO be deeds
OF unconditional conveyance of real estate,)
which may be presented to him for transfer
tne evidence in writing, with his signature