Dayton daily empire. [volume] (Dayton [Ohio]) 1850-1865, 1859-05-06


lots " them cold, for delinquent. taxes, and the
same hai not been DONE The county auditor u The
proper county shnll be, aud he 4 hereby apihori
sed 10 make such deeds 10 ~ persons entitled
theretoj and iho deeds which ,hall te 20 made by
the auditor, shall be AZ good and valid 10 Law, o.
II made BY the person Authorized under such for'
mcf law 10 make them.
Sec. 30. In case any ceftineate OF certificates
shall have been NJ any time issued % any purcha-
scr or purchasers Of land for taxes under any
the acts heretofore passed on that subject, which
certificate or cetliGcites having hosn mlslaid, de
stroyed or lost, and that fact being shown TO the
county auditor, aud no deed or deeds having been
executed therefor snld auditor being fully talish
ed from evidence, Of the existence and loss Of any
such certificate certificates, shall on application
for that purpose, proceed to make md execute to
such purchaser or purchaser, good aud sufficient
decd or deeds OF conveyance, for any such tract or
tracts Of land, which deed or dsods shall bs as
as good and valid In law, 10 all intents and pur.
poses, az f such certificate or certificates had not
been mlslnld lost, or destroyed.
sdc. SO. The county auditor shall enter, In a
book to be kept In bis Office, minute Of all deeda
by him made for ands and town lot or parts
thercoi sold for taxes, therein naming tho person
who stood charged with the iaxes at the time Of
such sale, and the date of tho sale, the nnmo Of
the purchaser, brief description of tho land or lot
20 aod tho quantity sold, the amount for which
the eams was aold, the name Of the grantee In the
Sec. ~. When any tract or portion of Ind,
town lot OF part lhereof shhll Be sold for taxes,
and afterwards Ntemod, Il shah be The duty OF
the county auditor W tll6rt minute OF such re-
demption, the date thereof and by whom inndc,
on his record OF 'aiss Of iand for dclinqucni taxes
and sign the same officially.
Sec S8. Every tract of land and town lot, Of.
icrpd ip sNle BY The lfeasurer ~ hcrcinbsfoft pro
Yidod, and not t0ld for want Of bidaeoaasahail he
and the same 10 hotohy declared Ia
tho state Of Ohio, and ihotcdlcfn dl ~.
ils clsiei asa liliierest 9ttAa ia
ors thcreoil shall be r0nsiUurod NJ TruuFTIT ii ~
and vested in said state, 10 he disposed d hs 8is
Legislature may BY law direct, and the county ~.
dtor shall annually return by his lreas urer a spps
arate list Of all lauds or town lots 20 forfeited
with the description thereof and tho amoun, Of
tax due thoreon, 70 the auditor Of staici and al
such lands or lotafhal be preserved on the dupli-
Gates until sold OF redeemed, and tho taxes there-
on regularly assessed IN the name Of the state Of
Ohio, which taxes shall be returned annually, by
the treasurer, as delinquencies, aud credited 70
him as other delinqueneieg, in his settlement
Sec. 80. II the former owner or ownors of any
tract Of land or town lot, which may he forfeited
us aforesaid, shall, at any time before the state
shall have disposed Of such laad OF lot, pay into
the county treasury Of the county In which such
land or lot may be situated, or Into the state treas
ury, all the taxes and penalties due thereon at the
time of such Forfeiture together with tho tAxas and
or lot, (Which sum shalrbc ascertained and certG-
ed by the auditory the state shall in such ease,
rehnqush to such former owner or owners, all
claim to such land or lot; aud the county auditor
shnl then re-enter such land or lot on his dupli-
cate, with the name of the proper owner or own
ers.
Sec. 40. Ths county auditor shall charge the
county treasurer with all moneys by him received,
under the provisions Of the preceding section and
shall make out an annual lat Of lands and town
lots, upon which payments shall have been made
aforesaid, specifying therein the proporiion of
such money belonging to the state, and shall for.
ward said list to the auditor Of state by the coun
ty treasurer, at the time of paying over the state
tax, and the county treasurer shall pay into the
state treasury, the states proportion of such mo-
ney, 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 auditors with
all such forms and instructions as he NAV wish
them to pursue, in tho performance Of their seve-
raj 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 erfoneously
returned delinquent and sold for taxes. the sale
thereof shall De void, and the money paid by the
purchaser al such void sale. shall DO refunded TO
him out Of the county treasury on the order Of
the county auditor, and that go much Of said tax
as has been paid into the state treasury, shall be
refunded to the county treasury, and the county
auditor shall retain the in his next semi an-
nual settlement, and charge the state treasury
herewith, in said settlement.
See. 40. The county auditor Of the county in
which any land or town lot shall have been or may
hereafter be sold for taxe under the provisions Of
this act, is hereby authorized and required to exc
cute the proper deed therefor, to the person or
persons entitled To receive the same, whether the
sad'iand or town lot shall Ut the time of the ex-
ocuion Of said decd, continue to be within said
- L. A.. IL
said land or town lot still remained within the
limits thereof, any law to the contrary notwith.
standing.
Sec. "A. The county auditors of the several
counties in this state be, and they arc hereby nu-
thOrized to discharge from Imprisonment any per-
son who shall be confined in jail, for the non pay
ment Of any fine or Rmercement due to the county,
when such auditor shall be of opinion that the
same cannot be collected by such imprisonment.
Sec. %. The fees OF the several county audi
tors, for transfer of real estate for taxation shall
in no case, exceed one do lar, where the property
transferred is included in one title, whether by
deed of conveyance, decree in ohancery, or other
assurances Of title.
Sec. 46. 1t shall bo the duty of the several
county auditors in this state, in Cling away the
statements Of the taxable property Of the ndiyd-
ual tax payers as returned BY township assessors
in pursuance Of law, to he the statements afore-
said returned from the hedinerent townships in Sepa-
rate bundloF, each township BY itself instead or
filing eacl.statouient separately. Strhe county au
litors shAfibe allcsed and Paid da0pglhe county
treasury, the sum Of twenty Eve cshis, and no
more, for filing away the statements of tsxabls
property In each soNhship. in tAsir fe4pusdye
t3unties. ~
Fec Az Every county auditor hsrssltor dsiv.
ering any certificate Of purshaslf forfeited lands,
or other lAndA sold for taxes, lail Immediately,
on bis duplicate, transfer the same into the name
Of the pnrchaser charging therefr thesum Of tea
oante which ahnll lte s,ssnsi - 10
ses 81 tiie Vso. ana lfany aotii. ,itor shaIk
aeglect to aake such irnsfer he shalt ID liable 10
action by any person injured thereby asfor a neg
lset ofoiieiald duty, ~
SEQ 4s. The auditors Of line several COUNTIES
in this state shall cause the list Of delinquent
lands, 10 their respective countless to be Published
at least four weeks between the third Monday Ia
November and the first Monday In January, in
some newspaper printed in thair respective coun-
ties, II any be printed therein, and If none be
printed therein, then In some newspaper having
general circulation in such county, 10 which lis.
there shall be attached notice that the whole OF
tile several tracts, or town lots in said list con.
tanned, or so much thereof will bo necessary TO
pay the taxes aud penalty charged thereon will be
sold at the court hcase 10 such comfy on the So
eond Monday Of January next thereafter by the
county treasurer, unless such taxes ahd penalty
DO paid before that time.
Sec. -. The county auditor shall, on or before
the day Of sale mentioned in such notice, insert,
at the foot Of the record. delinquent list, copy
OF such notice, aud shall moreover certify on said
record, immediately following such notice, ths
name Of the paper, and the length Of time such is
and notice were published the ein.
Sec. so. Immediately before advertising such
list Of delinqusnt lands and lots, IL shall ba the
duty Of the county auditor 10 compare the same
with the duplicate in the hands Of the county
treasurer and strike therelrom all lands or town
lots upon which the taxes, interest and penalty
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