The spirit of democracy. [volume] (Woodsfield, Ohio) 1844-1994, 1859-08-03
Spirit Of Democracy.
LAWS OF OHIO.
PUBLISHED BY AUTHORITY.
CONCLUDED

CONCLUDED.
Sec. 80. 1t shall be the duty of the
several county commissioners in this
state, annually, at their September ses-
sion, to cause the delinquent list of per-
sonal property to be publicly read on
the second day of said session; and said
commissioners may, a: any timo, direct
their county treasurer to proceed to
collect, in the manner prescribed in this
net, any delinquent taxes due their coun-
y.
Sec. 90. If such delinquent tax
payer shall have removed out of the
state, and have property, moneys or
credits due, or to become due in this
state, it shall be the duty of the treas
urer Of the county where such proper
ty may be, or in which such tax was
assessed, to proceed to collect the same
by Distress, attachment or other pro-
cess Of law; and when so collected, said
treasurer shall be entitled to retain, in
addition to the fees allowed him by law
for collecting other chattel taxes, a
further sum sufficient to pay reason
able fee for such legal advice and SER
vice as he may require.
Sec. 81. All taxes collected under
the provisions of the last preceding
three sections of this act, shall be dis
tributed by the county auditors in the
same manner that other delinquent
taxes are now required by law to be
distributed,
REDEMPTION OF LAND SOLD AT DELIN-
QUENT SALE.
Sec. 90. All lands and town lots
which have been or may hereafter be
sold for taxes at delinquent sale under
the laws of this state, may be redeem
ed at any time within two years from
and after the sale thereof; and all lands
belonging to minors, femes covert, in
sane persons, or persons in captivity,
and which have or may hereafter be
sold for taxes, may be redeemed at any
time within two years from and after
the expiration of such disability.
Sec. 93. All applications for the
redemption of lands or town lots sold
for taxes, shall be made to the county
auditor of the county in which such
lands or town lots are situated.
Sec. "a. Any person desiring to
redeem any land or town lot, sold by
any county auditor or county treasurer,
under or BY virtue of any law of this
state, within the time limited by law
for such redemption, may deposit with
the county treasurer, upon the certifi-
cate Of the county auditor, particularly
describin5 such land or town lot, and
specifying the same, an amount of
money equal to that for which such
land or town lot was sold, and the taxes
subsequently paid thereon by such pur-
chaser, or those claiming under him,
together with interest and fifty per
centum penalty on the whole amount
paid, including costs, and one dollar to
pay the expense OF advertising, as
hereinafter provided.
Sec. 95. When any joint tenants,
tenants in common or coparceners, shall
be entitled to redeem any land or town
lot, sold for taxes, end any person, so
entitled, shall refuse or neglect to join
in the application for the certificate of
redemption, or from any cause, cannot
be joined in such application, the audi
tor may entertain the application of
any one of such persons, or SO many as
shall Join therein, and may make a
certificate for the redemption of such
proportion of said land or lot as the
person or persons making such appli-
cation shall be entitled to redeem.
Upon the presentation of any such GER
ti6cate of the county auditor to the
county treasurer, for the redemption
Of any land or town lot, sold for taxes,
and upon the payment of the money
into the county treasury as aforesaid,
the county treasurer shall give the per-
son or persons making such payment
duplicate receipts therefor, describing
the property or the land or town lot as
the same is described in or upon the
certificate of the auditor as aforesaid
one of which receipts shall be register.
cd by the treasurer, and Immediately
fled with the county auditor, by the
person or persons or party receiving
the same; and thereupon the auditor
shall forthwith cancel the sale, ant
transfer the property, land or town 10
to the proper person or persons or par
ty; and such receipt, when 80 fled, shall
operate as an extinguishment of al
rights, either in law or equity, confer
red in any way or manner by such sale
And the auditor shall publish a notice
Of such redemption in the same news
paper in which the advertisement o
sale had been published, for the tern
of three weeks, either in weekly or I
daily paper, once in each week, at q,
expense not exceeding one dollar.
IS Sec. 96. Upon the demand of th'
purchaser, or his legal representative
and the surrender Of the tax certificate
and upon the payment of the auditor
fees, the county auditor shall draw hi
warrant upon the county treasurer ii
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