American Lancaster gazette. [volume] (Lancaster, Ohio) 1855-1860, 1859-05-05

Ol the county where such property may be, or
in which such tax was assessed, TO proceed
10 collect the same by distress, attachment
or other process Of law; aud when so col
lecied, said treasurer shah be entitled TO re-
lain, IN addition TO the fees allowed him by
law foI eOlleciing other chstlle taxes, a lnr.
th,r sum Sufficient TO pay a reasonable fee
for such legal advice aud services as he may
require.
Sec, 81. Alltaxes collected under the pro-
visions OF the last preceding three sections
OF this act, shall be distributed by the County
Auditors IN the same manner that Other de-
iinQuent taxes are now required BY law iaAe
distributed.
ErDEArTiOS OF LAMP spbD Al, {, DELlsaykar
sALEs a.zR
s-see s2s An lseds qaddowp lots wAich
have beeno tb6f hereaiierbetsol for taxes
al asbn9uent sale under the laws Of this state.
my be Fedeemed at any fine withintw years
Ion aud alieIthe sale thereof;and Hla1ds
belonging to 3miuors, iemes covert, insane
person. or pefsons in captivity, and which
have or may hereafter be sold fof taxes, may
be redeemed at any time within two years
from and alter The expiration Of such cisabil-
ity.
Seea93. All applications for the redemp-
ton OF lands or town lots sold for taxes, shall
be made tethe county auditor Of the county in
which such lands or town lots are situated.
Sec. "a. Any person desiring toredeem any
land or town lot, sold by any county auditor
or county treasurer, under or by virtue of any
hw OF this state, within the time limited by
law for such redemption, may deposit with
the county treasurer, upon the certificate of
the county auditor, particularly describing
such land or town lot, and specifying 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, to-
gether with the interest and fifty per centum
penalty on the whole amount paid, including
costs, and one dollar to pay the expense Of ad,
vertsing, as hereinbefore provided,
\ Sec. 95. When any joint tenants, tenents
in common or copafceners, shall be entitled
to redeem any land or town lot, sold for taxes,
and any person so entitled shah refuse or
negfest to JOIN in the application for the Ger.
tihcate OF redemption or from any cause, can
not be Joined in such application, the auditor
may entertain the application Of any one Of
such persons, or SO many as shall Join there
in, and may make a certificate for the re,
demption Of such proportion Of said land OF
lot as the person or persons making such sp-
plica.ion shall be entitled to redeem. Upon
the presentation OF any such certificate Of the
county auditor to the county treasurer, for
the redemption of any land or town lot, sold
for taxes, and upon the payment Of the money
into the county treasury as aforesaid, the
county treasurer shall give the person or per-
sons making such payment duplicate receipts
therefor, describing the property or the land
or town lots as the same is sdescrlbed in or up
on the certificate OF The auditor as aforesaid 4;
one Of which receipts shall be registered by
The treasurer, and Immediately filed with the
county auditor, by the person or persons or
party receiving the same; and thereupon the
auditor shall forthwith cancel the sale, and
transfer the property, land or town lot TO the
proper person or PERSONS or party; and such
receipt, when so filed, shall operate as an ex
tingushment Of all right either in law or eq
|uity, conferred in any way or manner by such
sale. And the auditor shall publish notice
Of such redemption in the same newspaper in
which the advertisement Of sale had been
published, for the term Of three weeks, either
in weekly or dailypaper, once in each week,
at an expense not exceeding one dollar.
Sec. 96. Upon the demand OF the purchas-
er, or his legal representative, and the surren-
der Of The tax certificate, and upon the pay
ment ofthe auditors fees, the county auditor
shall draw his warrant upon The county treas
urer in favor of such purchaser, or his legal
Representative, for the amount OF money SO
deposited, as hereinbefore mentioned, with
the said treasurer, after deductlDg therefrom
the treasurer's fees for such services.
Sec. 81. In all cases where Such deposit
shall not be made within two years from the
time Of the sale Of lands or lots sold for de.
linqnent taxes, OF within six months from that
of lots OF lands forfeited 10 the state for non.
payment of taxes, the auditor shall, at the re
quest OF the person presenting such certificate
note snch fJct on the back OF sail certificate
and sign his name thereto. When any tract
or PORTION oflnnd OF town lot or part .hereofji
tins redeemed, OF any deposit thus mahe, j
shall be the duty Of the auditor Of the county
to note such redemption or deposit, the date
thereof, and by whom made, on his record o.
tax sales, and sign his name officially thereto
Sec. 9S. In case any lasting and valuable
Improvements shall have been made by The
purchaser at a sale Of taxes or by any persor
claiming under him, OF any land or town lot
FLOR which certificate Of redemption shall bt
made as Aforesaid, the premises shall not b.
restored to the pefson obtaining such order
until he shall have paid OF rendered to The ad
verse party the vaTae Of such improvements
and If the parties cannot agree on the value o
such Improvements, the same proceeding
shall be had in relation thereto as shall b,
prescribed in any law existing at the time o
such proceedings, for the relief OF occupying
claimants Of land; provided, that no purchase
Of any land or town lot, sold tor taxes, nor an
person claiming under him shall be entitled Il
any compensation for any Improvements whc
be shall make on such land or townlot, with
| in two years from aud afte the sale thereof,
SALE OF FoRPEITED LANDS. ss
Sec. 30. That the lands, inlots, optlotS
and parts Of lots, within the several countie
OF this state which have become forfeited /
the state, for the non payment Of taxes, an
all lands which may hereafter become forfeit
ed to the state by the nonrpayment Of taxes, 70
wise, shall be sold and disposed OF b
the state OF Ohio, agreeably TO the provision
OF this act. The auditor OF state shalt caus
all lands, inlotss outlois, and parts Of lolS
now forfeited to the state for the non naymen
oftaxes and which have not since been PuI
chased by the owner or owners, or any othe
IpeIson or persons, to be entered in a book, |
be provided for that purpose, which ientr
shall set forth the name, by township an
county, as In case ofthelr landso ssye t
Sec. 100, The auditor ofstate shall, annually
enter in The. book provided for that,purpose, "a
the lands which shall hereafter become fol
leited 10 the state OF Ohio, for the non pay
ment OF taxes; and once in two years, sha
make out a list of such forfeited lands an
forward the same TO the several county, aud
itors, who shall proceed TO sell the same a
gresably to the provisions Of this act; and a
lands offered for sale under the provisions {
this act, and not sold for the want Of bidder!
shall, again be advertised and offered for sal
blythe county auditor, at the next subsequer
\ sales by him made, under this act, until sue
lands shall be sold. ass.
Sec. i0l. That the auditor OF each count!
on receiving from the auditor of state. IN