The weekly Portage sentinel. [volume] (Ravenna, Ohio) 1854-1861, 1859-07-21

taxes Tor which the same 10 eoiuB DC oue dnu
unpaid at the time OF such sale.
Sec. "a. When, by the provisions Of any
former law, the collector of taxes or the
county treasurer was authorized to make
deeds for lands or lots by them sold, for de.
Iinquent taxes, and the same has rot been
done, the county auditor Of the proper coun.
ty shall be, and he is hereby authorized TO
make such deeds 10 oil persons entitled
thereto and the deeds which shall be so
nude by the auditor, shall be as good and
valid in law, as il made by the person nu.
thorized under such former law to make
them.
Sec. 35. In case any certificate or certi.
fcates shall have been at any time issued to
any purchaser or purchasers of lands for
taxes, under any of the acts heretfore pas.
sed on that subject, which certificate or Ger.
tifcates having been mislaid, destroyed or
lost, and that fact being shown to the coun-
ty auditor, and no deed or deeds having been
executed therefor, said auditor being full
ly satisfied, from evidence, Of the exist.
ence and loses of any such certificate or certi.
ficates, shall, on application for that purpose,
proceed to make and execute to such purch.
aser 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. 10 all
intentsand purposes, as ifsuch certificate or
certificates had not been mislaid, lost our
destroyed.
Sec. So. 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 nam
ing the persons who stood charged with the
taxes at the time of such sale, and the date
of the sale, the names of the purchasers, a
brief description of the land or lot SO sold,
the quantity sold, the amount for which The
same was sold, the name of the grantee in
the deed, and the date Of its execution.
Sec. 81. When any tract or portion OF
land, town lot, or part thereof, shall be cold
for taxes, and afterwards redeemed, it sha
be the duty Of the county auditor to insert a
minute Of such redemption, the date thereof,
end by whom made, on his record Of sales Of
land for delinquent tax s, and sign the same
tfficially.
Sec. 5S. Every tract of land and town
lot, offered for sale by the treasurer, as here.
inbefore provided, and not sold for want of
bidders, shall be and the same is hereby de-
clared to be forfeited to the State of Ohio;
and thencefcrth all the right, title, claim and
interest of the former owner or owners
thereof, she II be considered as transferred TO-,
and vested in said State, to be disposed of as
the legislature may by law direct; and the
county auditor shall annualy return by his
treasurer separate list of all lands or town
lots SO forfeited, with the description thereof,
and the amount of toxes due thereon, to the
Auditor of State; and all such lands or lots
shall be preserved on the duplicate 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 delinquencies, and credited
10 him as other delinquencies, in his settle
ment.
Sec. 80. If the former owner or owners
OF any tract Of land or town lot, which may
be forfeited es aforesaid, shall, at any time
hefcre the state shall have disposed of such
land or lot, pay into the county treasury Of
the county in which such land or lot may be
situated, or into the state treasury, all the
taxes and penalties due thereon at the time
of such forfeiture, together with the taxes
and penalties which have since accrued on
such land or lot, (Which sum shall be ascer-
tanned and certified by the AUDITOR the state
shull, in such case, relinquish to such former
owner or owners, all claims to such land or
lot; and the county auditor shall then re-
enter such land or lot on his duplicate, with
the name of the proper owner or owners.
Sec. 40. The county auditor shall charge
the county treasurer with all moneys by him
received, under the provisions of the prece-
ding section; and shall make out on annual
list of lands and town lots, upon which pay
ments shall have been made as aforesaid,
specifying therein the proportion of such
money belonging to the state; and shall for.
ward said list to the auditor of state, by the |
county treasurer, at the time of paying over
the atate tax, and the county treasurer shall
pay into the state treasury, the states pro
portion of such money, at the time he pays
the other taxes due the state.
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-
formance of their several duties; and the
said auditors shall observe them accordingly.
Sec. AZ. If the taxes charged on any
land or lot be regularly paid, and such land
enormously returned delinquent and sold for
taxes, the sale thereof shall be void; and the
money paid by the purchaser at such void
sale, shall be refunded 10 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 re-
funded to the county treasury and the county
auditor shall retain the same in his next
semi-annual settlement, and charge the
State treasury 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 enti
titled TO receive the same, whether the said
land or town lot shall, at the time OF the ex-
ecution OF said deed, continue to be within
said county or not, in the same manner as
though the said land or town lot still remain.
cd within the limits thereof, any law 10 the
contrary notwithstanding.
Sec. A. The county auditors of the sew
eral counties in this state be, ond they are
hereby authorized to discharge from impris.
onment any person who shall be confined in
Jail for the non payment of any fine or
amercement due to the county, when such
auditor shall be of opinion that the same
cannot be collected by such imprisonment.
Sec. As. The fees OF the several county
auditors, for transfer of real estate for taxa
tion, shall, in no case exceed one dollar,
where the property transferred is included
in one title, whether by deed of conveyance,
decree in chancery, or other assurances OF
title.
Sec. 46. It shall be the duty of the sew.
eral county auditors in this state, in filing
away the statements of the tsxabIe property