Dayton daily empire. [volume] (Dayton [Ohio]) 1850-1865, 1859-06-01

and Il Ihe laut lIut ht tbali iofH1Ii NN'tNt|
% ihe roteU audiet q said eounlg ttl,nf .ta
emoael ~ collrslea red b uhom ~ = s,ie hs
ihaii beAusbie iroo ny cact1 ohticvtr 10 collect
the tame. then end u that case be shsli rflnfn The
orUaa ilatsIhent 81 pccount 70 ghe county oudilor
o. the comfy from witch Il was seat teeihtr Wilh
the cause o. rsusei why said taxes could noi be coll
lsc,ed' eer'iIyios 10 BIZ official capacity to the
Sec e9. Il lhall Be the dpiy Of lhe several county
commissioners 10 this slste, Annually a. their Sap
tember session, 10 the delnquent list ii per
sena property 10 be publicly read on the second day
Of said session. sud said commissioners may, At auy
time direct their county trha,urer to proceed TO
collect In the manner prescribed In this net auy
delinquent taxes due their county.
Sec 20, lituch delinquent tsx payer thall have
removed out Of the State, or have property, mons
sys, or credits doe or TO become dua in this State
1t shall be the duty Of the TREASURER Of the county
where such property may be, or In which surh tnx
was assessed, TO proceed 10 collect tho tamo by dis
tress attachment or other process Of law aud when
20 collected, od treasurer shall be entitled ts retain
in addition 70 the fees allowed him by law for col
Letting other chutlel taxes, further som, sufficient
to pay reasonable fee for such legal al vice aud
services % he may require.
Sec. 81. All taxes collected under the provisions
Of The last preceding three sections OF this act shall
bo distributed BY the County Auditors 10 the same
manner that other delinquent taxes ore now re-
quired By law to be distributed.
Redemption Of Land Sold at DELINQUENT
Sale.
Sec. %. All lands aud town lois which have been
or may hereafter be sold for taxes at delinquent sale
under the laws Of the State, may be redeemed al
auy time within two years from and after the sale
thereof, and ell lands belonging to muors females
covert, insane persau OF PERSONS In captivity, aud
which have or may hereafter be sold for taxes rna,
be redeemed OF any time within two years from and
alter the expiration Of such disability.
Aaa al. l. II
lauds or town lots sold for taxes shall be made to
The county auditor Of the county ia which such
lands or town lots are situated.
Sec 81 Any person desiring 10 redeem any land
or town lot cold BY any county auditor or county
treasurer, under by virtue Of sny law Of this ste
within the time limited by law for such redemptiop
may deposit with the comfy treasurer upOu the GER
ttieate Of the county auditor, particularly describing
sneh land or town lot aud specifying the same an
amount Of money equal TO that for which such laud
or town lot Was sold, and the taxes subsequently
paid thereon by such purchaser, or those claiming
under him, together with interest aud fifty per ceu~
tum penalty GU The whole amOunt paid, including
costs, aud one dollar to pay the expense Of adgers
tising As hereinafter provided.
Sec. 80. When any joint tenants, tenants in com.
mon orcopartners, shall be entitled to redeem any
land or town lot, sold for taxes. aud any person so
entitled shall refuse or neglect to join in the app,
cation for the certificate Of reden pton or from any
cause cannot be joined in such application the
oudiior may entertain the application OF any one Of
such persons, or so many as shall Join therein and
may make a certificate for tho redemption OF such
proportion Of said laud lot as tie person or per,
sous m akug such application shall be entitled to
redeem. Upon the presentation Of anysueh certiii>
cate Of the county auditor to the couuyireasnrer for
the redemption OF any land tow lOt sold for ta1s
es, and upon ths payment Of the money into the
county treasury as Aforesaid, tho county treasurer
shall give the person or persons making such pay.
| mi Innli a u
property or the land or town lot the same is de,
scribed in upon the certificate of the anditor as
aforesaid Que oil which receipts shall be registered by
the treasurer, and Immediately filed with the ooun.
ty pnditOr by the persoe or persons party receiy
lug the same aud thereupOn the auditor shall forth
with cancel the sale; and transfer the property land
or town lot 10 the proper person persons or party
aud such receipt when 80 filed shall operate as an
eItlnguishment OF all right, either in law or equity
| conferred in any way or manner by such sale Aud
the auditor shall pyblsh notice Of such redemption
in the sane news paper in which the advertisement
Of sale had been published, for the term Of three
weeks, either in weeks daily paper once in each
week, at an expense not exceeding one dollar.
Sec. W; Upon the demand OF the purchaser, or his
legal representative and the surrender of The tax Ger
tiiicate and upon the payment of the auditors fees
the county auditor shall draw his warrant upon the
county treasurer 10 favor Of such purchaser or his e
gal representative, Tor the amount Of neyssO deS
posted, as hereinbefOre mentioned, with the said
treasurer, after deductng thcrefrom the treasurers
| lees for such service.
Sec. 81. In all cases where such deposit shall not
be made within two years from the time Of the sale
OF lands lots sold for Delinquent taxes. or wthu
six months from that Of lots lands forfeited to the
State for payment Of taxes the auditor shall ut
the request OF the person presenting such certificate
note such fact upon the back of said certificate and
sign his name thereto, When any tract or portion
Of land or town lot or part thereof is thus redeemed
| Ia, Ihpap Il IL. L. 81. L.
auditor ot the county to note such redemption, or
deporit the date thereof, and by whom made on his
record Of tax sales, and sign his name officially
| thereto.
Sec. 90, In case any lasting and valuable imN
| provements shall have been made by the purchaser
at sale of taxes or by auy person claiming onder
him or any land or town lot, fOr which a certificate
Of redemption shall he made aforesaid, the prem
ses shall not be restored to the person obtaining sue
order, until he shall have paid or rendered to he uds
verse party, the value Of such improvements the
same proceedings shall be had in relation thereto
as shall be prescribed in any law existing at the time
Of such proceedings, for The relief Of occupying
claimants OF land, proVdee that purchaser oil any
land or town lot, sold for toxe,, nor any person
claiming under him, shall be entitled to any CONS
pensation Tor auy improvements which he shall
make on such land or town lot, within two years
fIom and after the sala thereof
Sale Of Forfeited Lands.
Sec 80 That the lruds, inlots outlots, rnd marta
Of lots, within the seueral coumtie, of this state
which have become forfeited to the State, for The
non payment Of taIesi or otherwise shall be sold
aud disposed Of by the State OF Ohio, agreeablv 10
the provisions ot this act The auditor Of state shall
cause al ands, inlos outlots, and parts Of lots now
forfeited 10 the state for the non payment of a.es
and which have not since been urchased BY the
owner OF owners any other person or persons to
be entered 10 book 10 be provided for that purnose
which entry shall set forth the name by township or
county, as in case Of other lands.
! See. 100. The auditor OF state, shall. annually
enter into the book provided for that purnose n The
lands which shall hereafter become forfeited TO lhe
State Of Ohio, for the payment of taxes; and
once in two years shall make out list Of such for
feitod lands, and forward the same to the several
county aud itors ho shall proceed to sell The anne
agreeaby 20 the provisions Of this act and moi said
lar want oil bidders fhall be again advertised and
offered for sale by the county auditor at the next
subsequent sales by hun made, under this act, uul
all snch lands shall be sold.
Section lOl. That the auditor Of each oountv
ON receiving from the auditor of state the list OF
lands within his county, aforesaid, In. case tho
tax and penalties due thereon shall OF have been
paid, on or before the fifteenth day Of October
next ensuing, shall forthwith thereafter cnuseno
tice thereof to be advertised four weeks successive
ly, describing the lnnus in the saue manner thew
described on thslist furnished by tho auditor
of state, in newspaper printed in his county If
any such there be, and II not, in some neWspaper
in circulation therein to all concerned that il the
tax and penalties charged on said list be not paid |
into the county treasury, and the treasurer's re-
ceipt produced therefor, before the time gpeejGed