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

the state tax, and the county treasurer shal
pay into the state treasury, the states pro
portion of such money, at the time he pay.
the other taxes due the slate.
Sec. Al The auditor of state shall, from
time to time, furnish the several county au-
ditors with all such forms and Instructions
as he may wish them to pursue, in the per-
fOmance Of ;heir several duties; and the said
auditors shall observe them accordingly.
Sec. 42. If the taxes charged on any land
or lot be regularly paid, and such land eTo-
neously returned delinquent and sold for tax
es, the sale thereof shall be void; and the
money paid by the purchaser at such yodsale,
shall be refunded to him out of the county
treasury, on the order OF the county auditor,
and that so much OF said tax as has been
paid into the state treasury, shall be refunded
to the county treasury; and the county audi
tor shall retain the same in his next semi
annual settlement, and charge the state treas.
ury Herewith, in said settlement.
Sec. 43. The county auditor of the coun-
ty in which any land or town lot shall have
been, or may hereafter be sold for taxes, un-
der the provisions Of this act, is hereby au-
thorized and required To execute the proper
deed therefor, to the person or persons vnti.
tied to receive the same, whether the said
land or town lot shall, at the time of the ex-
ecution oil said deed, continue to be within
sait county or not, in the same manner as
though the said land or town lot still re-
.Nsiped within the limits thereof, any law to
the CONTRARY Notwithstanding,
Sec. "A. The county auditors the sew
eral counties in this state be, and they are
hereby authorized to discharge from impFts-
onnent any person who shall be confined in
iailj for the non. payment Of any fine or
amJrcemeut due to the county, when such
auditor shall be of opinion that the same
ca mot be collected by such imprisonment
Sec. 45. The fees of the several county
auditors, for transfer of real estate for taxa
tiuh. shall, in no case, exceed one dollar,
where the property transferred is included in
onk title, whether by deed Of conveyance, de-
crle in chancery, or other assurances of IT,
It'd
Sec. 49, It shall be the duty of the sew
er4 county auditors in this state, in filing
away the statements of The taxable property
of The individual tax payers as returned by
township assessor, in pursuance oil law, TO
file the statements aforesaid returned from
thd different townships in separate bundles,
eadh township by itself, instead of filing
each statement separa tely. The county au-
dtprs shall be allowed and paid out Of the
county treasury the sum oftwenty-ive cen IS
and no more, for filing away the statements
Of taxable property in each township in theil
respective counties,
Sec. Al. Every county auditor hereafter
delivering any certificate Of purchase of for
felted lands, or other lands sold for taxes
shall Immediately, on his duplicate, transfer
the same into the name Of the purchaser
charging therefor the sum Of ten cents, which
shall be considered part of the expenses o
the sale, Aud if any county auditor sha
neglect TO make such transfer he shall be LA
BILE to action by any person inju red thereby
as for neglect oGoflicial duty.
Sec. 48. The auditors of the severa
counties in this state shall cause the list o.
delinquent lands, in their respective counties
to be published at least four weeks between
the third Monday of November and the first
Monday in January, in some newspaper prin.
ted in their respective counties, if any be
printed therein, and II none be printed
therein, the in some newspaper having gen.
eral circulation in such county, 10 which
list there shall be attached notice that the
whole OF the several tracts, or town lots in
said list contained, or so much thereof as
will be necessary 10 pay the taxes and penal
ty charged thereon, will be sold at the coprI
house, in such county, on the second Mon
day oil January next thereafter by the county
treasurer unless such taxes and penalty b.
paid before that time.
Sec. 49, The county auditor shall, on O.
before the day OF sale mentioned in such no
tice, inser t. at the foot oil the record, OF
delinquent list, a copy OF such notice, ant
shall moreover certify Oh said record, imme
dialely following such notice, the name o
the paper, and the length Of time such lis
and notice were published therein.
Sec. 80. Immediately before advertising
such list Of linqusnt lands and lots, it shall
be the duty OF the county auditor to comparO
the same with the duplicate in the hands o
the county treasurer, and strike thereIrom al
lands or town lois upon which the taxes, in
terest and penalty OF the preceding year
with the taxes Of the current year, shall have
been paid, aud proceed to advertise the re
mainder, as herein provided,
Sec. 81. In all cases where any count,
auditor, by inadverlence or mistake, shall
have, this year, omitted, or in any fUtur
year shall omit, to publish the delinquen
list Of his county, according TO the require
ments of this act, it shall be his duty, in cas-
the taxes and penalty with which the lan'
and town lots therein stand charged, shall
not, before The tenth day of August of tn
next succeeding year, have been paid. t,
charge the said lands and town lots with tn
said taxes and penalty, and also the taxes o
the current year, and record, certify and pub
lish the same as part Of the delinquent list
according to the provisions of this act.
Sec. 81. In all cases where any county
auditor, By inadyertence or mistake, shall
this year, have omitted, or in any future yeal
shall SO omit, 10 enter upon the duplicate o
this county, any lands or town lots, situate
within his county, subject TO taxation, i
shall be his duty, when he shall enter the
same on the duplicate of the next succeed
ing year, to add to the taxes of the curren
year, the simple taxes of each and every pre-
ceding year in which such land or town 10
shall SO have escaped taxation.
Sec, SO. There shall be hereafter al
lowed to the publishers of newspapers 10
advertising the delinquent and forfeited list
of the several counties Of this state, sun
not exceeding thirty cents for each tract o
land, or town lot, or part of lot advertise'
in the delinquent list, and moi exceeding