The spirit of democracy. [volume] (Woodsfield, Ohio) 1844-1994, 1859-06-01
of said courts, county commissioners county tt

recorder, county surveyor or county treasurer, |
shall be eligible to the Office of county audi
tor.
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 of their res
pective offices.
Sec. 10. The county auditor shall by virtue
Of his Office, be clerk to the board of county
commissioners of his county, and shall keep
an accurate record of their corporate proceed
ings, and shall carefully preserve all the dec
uments, books, records, maps, and other pa
pers, 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, maps, documents,
papers, vouchers, and other property in his
hands belonging the county; and III case of the
death of any county auditor, his personal rep
resentative shall, in like manner, deliver up all
such moneys, records, maps' documents and
other property,
Sec. u. The county auditor shall keep an
accurate account with the treasurer of his
county; and when any person shall deposit
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. 13. No claim against the county shall
be paid otherwise than upon the allowance of
the county commissioners upon tle warrant of
the county auditor. except II those cases in
which the amount due is fixed Ivy law, or is an
thorized to be fixed by some ether person Or
tribunal in which cases the same shall be paid
upon the warrant of the ccunty auditSr. unou
the proper certificate of the person or tribunal
! all hn Id hat 10
money shall be Gisbur5ed by the county COM
missioners, or any cfthem, but The lame shall
be disbursed by the county treasurer upon the
warrant of the county auditor, specifying The
name of the party entitled to the same, on
what account, and upon whose allowance, if
not fixed by law; and all such orders shall De
progressively numbered, and the number, date
and amount of each, and the name Of the per
son to who payable, and the purpose for which
drawn, shall, at the time of issuing the same,
be entered i'll Il book to be kept by the auditor
for that purpose.
Sec. II. The county auditor shall annually,
on or before the fifteenth day of April, make
out and deliver to the assessr, 2 schedule nt
all lands and town lots within his county
which 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 purpose, directing
such assessor to assess the same, and make
return thereof to him on or before the third
Monday of May next ensuing.
Sec. Is. When an alteration of any list en-.
tered on the grand levy may become necessary
by reason of the partition of any tract q
land or town lot, the county auditor, on re
ceiving information thereof, shall transfer tt
the several parties in partition the portion
set apart to him, her or them particularly
, bp frou sfn n. l,ol
, apportion and transfer the valuation of sucl
land or town lot to the several parties in pro
} portion TO their respective interest therein
previous to such partition.
Sec. 16. When any county auditor shai
be satisfied that the transfer Of any land o
town lot, or any part thereof, has become
necessary, by reason of sale thereof, or IN,
. part thereof, for taxes, sale by a sheriff .
other officer, by virtue of an execution, orde
, of court, or declare III chancery, o. by reRso1
of a devise or descent, he shall mako suol
transfer: and in such case, if DaTk only OF t.
tract of land or town lot shall be transferred
the proportion Of the valuation to ho trans
, ferred Herewith shall be ascertaingd by th
assessor; and for that purpose the audito
shall furnish the assessor with list of such
lands and town lots, at the time specified il
the fourteenth section of this act for deliver
ing the schedule therein named.
Sec. II. When the transfer of any land o
town lot, or any part thereof, shall becom
necessary by reason of a sale or conveyanc
by deed, and such conveyance shall be for tn
: entire tract or lot, or any part thereof. a
i charged on the duplicate, such transfer shal
f be made by the county auditor, upon preseT
tation of such deed: by the purchaser or hi
e agent; and i'll case such conveyance shall b
1 for less than the whole tract or lot, or pa1
4 Ill Il 4
4 ty auditor shall transfer the same, wbeneve
|, the seller and purchaser shall agree theret
c in writing, signed by them, or personally bt
fore the auditor shall agree upon the amoul
o of valuation to be transferred Herewith; bu
Il if the seller and purchaser cannot agree as
e the amount of valuation to be transferred th
l. auditor shall place said portion OF land or lc
en- the list, to be by him made according t
d the sixteenth section of this act; and the va
e ue thereof shall be ascertained and returne
d by the assessor, in the same time and manne
IS of other lands contained in said list An
il said auditor shall indorse on all deeds (pul
e porting to be deeds of unconditional conve,
r ance of real estate,) which may be presente
e 20 him for transfer, the evidence in writin
l. with his signature thereto of tho proper el
y try of such transfer having been made acco
l. ding to law, in his Office, unless the same sha
20 be for lands not entered for taxation on IL
L books of the county auditor, III whc
le ease he shall indorse thereon "not entered f,
u taxation;" and it shall be the duty of eac
l. county recorder, before recording such deed
al to require the Endorsement to Ebe] made
is aforesaid, at the expense of the party intere
st ted provided that if the county auditor sha
of be satisfied that the proportion of the valu
IT ton SO agreed to be transferred is greater tha
4 the proportional value of the land or lot to |
st transferred Herewith, and that such agreenel
Is was made by collusion Of the parties, and wit
W a view fraudulently to evade the payment
n any taxes, which might be legally assessed
lie the entire tract or lot, he may refuse TO nal
W such transfer; and when any such transfer h
already been procured by such fraudule.
III agreement, the same shall be Cancelled by Il
e. auditor, and the land or lot SO transfer,
I'd shall be charged with,taxes in the smas mann
ty as though such transfer had not been made.
ce Sec. Is. The county auditor, in order
ty the performance of the duties herein require
of him, shall, at all reasonable times, have
ce right to examine the record; of deeds in h
>e county, free of charge.
C. Sec. 19. ANY county audltor in this sta
st may, in making out his duplicate of tax,
ne place each town lot in its numerical ord,
- and each separate parcel of land in each al