Belmont chronicle. [volume] (St. Clairsville, Ohio) 1855-1973, 1859-06-02

tdXeS.SHdli De cOnelucIcu VI NJ
count ofits having been charged on the duplicate
in any other name than that of the rightful
owner: Provided, that such land or Let be, IN
other respects, sufficiently described on the du-
plcate, and the taxes fer which the same is sold,
be due and unpaid at the time OF such sale.
See. "a. When, by the provisions OF any Tor
mer law, the collector Of taxes or the county
treasurer was authorized to make Deeds for lands
or lots by them sold, for delinquent taxes, and
the same has not been done, the county auditor
of the proper county shall be. and be Is hereby
authorized to make such deeds to all persons en-
titled thereto; and the deeds whehShall be so
made by the auditor, shall be as good and valid
in law, as if made by the person authorized un-
der such former fts to make them.
Sec. IS. In case any certificate or certificates
shall have been at any time issued to any pur-
chaser or purchasers of lands for taxes. under
any of the acts heretofore passed on that SUD
jest, which certificate or certificates having been
mislaid, destroyed or lost, and that fact being
shown to the county auditor, and no deed or
deeds having been executed therefor, said audi
tor being fully satisfied, from evidence, OF the
existence and loss of any such certificate or GER
tifcates, shall, on application for that purpose,
proceed to make and execute to such purchaser
or purchasers, good and sufficient deed or deeds
Of conveyance, for any such tract or tracts OF
land which deed or deeds shall be as good and
valid in law, to all intents and purposes, as II
such certificate certificates had not been mis-
laid, lost. or destroyed.
See. &c. The county auditor shall enter, in
book to be kept in his office, minute Of all
deeds by him made for lands and town lots, or
parts thereof, sold for taxes; therein naming the
person who stood charged with the taxes at the
time Of such sale; and the date of the sale, the
name of the purchaser, q brief description of the
land or lot sold, the quantity sold, the
amount for which the same was sold, the name OF
the grantee i'll the deed, and the date of its exc
cution.
Sec 81 When any tract or portion of land,
town lot, part thereof shall be sold for taxes.
and afterwards redeemed, it shall be the duty Of
tne county auditor to insert minute OF such re-
demption, the date thereof, and by whom made,
Oh his record of sales of land for delinquent tax
es and sign the same officially.
See. 3S. Every tract of land and town lot, offer
ed for sale by the treasurer, as hereinbelore
provided. and not sold for want of bidders, shall
| be and the same is hereby declared to be for
| feited to The state oi Ohio; and thenceiorth all
| the right, title. claim and interest OF the iormer
owner or owners thereof, shall be considered as
| transferred to, and vested in said state: TO By
disposed of as the legislature may by law direct;
| and the county auditor shall annually return by
his treasurer, separate list Of all lands or town
lots go forfeited, with the description thereof
tue amount Of tax due thereon, to the auditor ol
states and all such lands or lots shall be preser-
yed on the duplicates until sold or redeemed, and
the taxes thereon regularly assessed, in the
name of the state of Ohio; which taxes shall be
returned annually, by the treasurer, as delin'
quencies. aad credited to him as other deiln-
quencies, in his settlement.
See. 50. If The former owner or owners o. any
tract OF land or town lot, which may be forfeited
as aforesaid. shall, at any time before the STATE
shall have disposed of such land or lot, pay in
to the county treasury Of the county IN Whlcf
such land or lot may be situated, or into the
Il +hn and
thereon at the titse of such forfeiture, together
with the taxes and penalties which have since
accrued on such land or lot, (which sum shall b'
ascertaned and certified by the auditor,) the
state shall in such case, ,relinquish to such former
owner owners, ali claim to such land or lot
and the b.y auditor shall then re enter suci
land or lot on his duplicate, with the name ol
the proper owner or owners.
Sec 40. The county auditor shall charge th'
county treasurer with all moneys by him receiv
ell, under the provisions of the preceding section
aud shall make out annual list OF lands anc
tnwn lots, upon which payments shall have beer
made as aforesaid, specifying therein the proper
lion ofsuch money belonging to the state; an'
shall forward said list to the auditor Of state, b.
the county treasurer, at the time Of paying owe
the STATE tax and the county treasurer shall paI
into the state treasury, the states proportion o
ich money. at the time he pays the other take
due the state.
~.
to time, furnish the several county auditors witt
all such forms and instructions rs be may wlsi
; them TO pursue, in the performances OF their sew
eral duties; and the ssid auditors shall observ
them accordingly.
: Sec ~. If the taxes charged on any land o
IatLs sguiariy paid, and such land erropeousi. !.
returned delinquent and sold for taxes, the sal
thereof shall he void; and the money paid by tn
purchaser at such void sale, shall be retunde
to him out of the county treasury, on the orde
of the county auditor, and that so much OF sai
tax has been paid into the state treasury, ,shal
be refunded TO the county treasury; and the coun
| ty auditor shall retain the same in his hex
semi-annual settlement, and charge the stat
treasury Herewith, in said settlement.
See. 43. The county auditor of the county Il
which any land or town lot shall have been, @
t may hereafter be sold for taxes, under the pro
, visions of this act, is hereby authorized and re
r quired 10 execute the proper decd therefor, {
the person or persons entitled to receive IN
: same, whether the said land or town lot shall
at the time Of the execution of said deed, con
r tinue be within said county or not, in tn
| same manner as though the said la or towr
lot still remained within the limits thereof, an
! law to the contrary notwithstanding.
Sec. Al. The county auditors Of the severa
/, counties in this state be, and they are hereb
authorized to discharge from Imprisonment an.
person who ahall be confined in jail, for the non
& payment of any fine amercement due to tn
county, when such auditor shall be Of opinion
that the same cannot be collected by such i'm
prisonment.
i Sec. 45. The fees of the several county audi
tors, for transfer of real estate for taxation, shall
in no case, exceed one dollar, where the proper
ty transferred is included in one title, whethe
+ by deed of conveyance, decree in chancery, o
other assurances of title.
Sec 46. 1t shall be the duty of the severe
county auditors in this state, in filing away tn
81 tk,a Il n
nuil tax payers as returned by township assess
i ors, in pursuance of law, to file the statement
aforesaid returned from the different townships
in separate bundles, each township by itself, IN
stead of fling each statement separately. Th
county auditors shal be allowed and paid out o
the county treasury, the sum Of twenty INV
cents, and no more, for fling away the state
ments of taxable property i'll each township IL
their respective counties.
Sec. AZ. Every county auditor hereafter de
: liveriuS any certificate of purchase OF forfete
II lands, other lands sold for taxes, shall imme
datcly, on his duplicate, transfer the same int
the name of the purchaser, charging thereto
the sum of ten ceats, which shall be consider
, bart Of the expenses of the sale. And if an,
/, county auditor shall neglect to make such trans
fer he shall be liable 10 action by any person IN
jurcd thereby as for a neglect of official duty.
Sec. AS. The auditors of the several counties II
this state shall cause the list of the delinquen
lands. in their respective counties, to be puo
lished at least four weeks between the thir'
Monday Of November aid the first Monday il
January, in some newspaper printed in their re
speetive counties, if any be printed therein, acc
if none be printed therein, then in some newspa
per having general circulation in such county, Il
which list there shall be attached notice Iha
the whole ofthe several tracts, or town lots, II
said list contained or much thereof as will b,
necessary to pay the taxes and penalty charged
thereon, will be sold at the court house
in suoh county, on the second Monday
Of January next thereafter, by the county trea
surer, unless such taxes and penalty be paid be