Belmont chronicle. [volume] (St. Clairsville, Ohio) 1855-1973, 1859-06-02

land or lot so transferred shall be charged with
taxes in the same manner as though such trans
fer had not been made. |
Sec 49, The county auditor, in order to the
performance of the duties herein required of him,
Shall. at II reasonable times, have right to e1.
anime the records Of deeds N his county, Tree OF
charge
Sec 49, ANY county auditor in this state |
may, il. pa&ing out his duplicate of taxes, place
| each town lot in its numerical order, and eaen
| sep94ate parcel Of fland in each and every town
ship according to the numerical order of the Sec
( ton.
| Sec. 90 The county auditor shall, from time
to tine correc. all errors which he shall discover
on his duplicate, either il the name of the person
| charged with taxes, the description of land or
other property, or in the amount of such tax; and
when the auditor is satisfied, after having de |
ivered the duplicate to the county treasurer Tor
| collection, that any tax thereon, or any part
thereof has been errolsolsly or in properly char
ged he may give TO the person charged there
with a certificate to that effect, 10 be presented
| to said treasurer. who shall deduct the amount
| from said tax.
! Sec 81. The county auditor shall attend at
his office, on before the fifteenth of February;
aud also or before the tenth day of August,
annually, to make settlement with the treasur-
er of his county, and ascertain the amount oftax
es with which such treasurer is to stand charged:
and the auditor shall. a each August settlement,
take from the duplicate. previously put into the
such taxes as such treasurer shall have been una
BILE to collect. therein describing the property on
which said delinquent taxes ara charged, as the
same is described on such duplicate. and shall
note thereon, in marginal column, the several
rea sons assigned BY such treasurer why such
t taxes could not be collected; and such last men
toned list shall be signed by the treasurer, who
shall testify to the correctness thereof under oath
or affirmation, to be administered by the audi
tor: and in making such list, the delinquencies
of each township shall be kept separate and
distinct; anu after deducting the amauntot tax
es so returned delinquent and the collection fees
4 allowed the treasurer, from the several taxes
] charged en the duplicate, in a just and ratabie
proportion, the treasurer shall be held liable for
the balance of such taxes; and the auditor shall
certify, in the manner required by law, the bal :
lance due to the state, the balance due to the
# county, the balance due for road purposes, and
the balance due to the townships and shall forth
with record. such list of delin9uencies in his Of
i fee.
e Sec. %. The county auditor shall open ac.
count with each township, city, incorporated
e village special road, or school district, in his
= county, in which. Immediately after his semi
e annual settlement with the county treasurer, IN
February and August of each year, he shall cred
It it each township, city, Incorporated village
special road district, special school district, with
e the net amount collected for the use ot any
d such township, village district, and on appI-
4 cation ofany township, city, village, road or
e school treasurer. the auditor shall give him an
II order the county treas drer for the amount then
due TO such township, city, village road or rschool
o treas asurer, and shall charge them respectively
8. with the amount of such order: provided, that
e the person applying tor such order shall de
II posit with the auditor certificate from the
j. clerk Of the township, city, village or district
! stating that such person is treasurer OF such
1t township city, village district, duly elected or
: appointed, and that he has given bond accord
d ing TO Jaw.
n See 81. The county trca surer his deputy,
d shall attend at the court house in his comfy on
II the second Monday in January, in conformity
with the rutice provided in section 80 Of the
Ehisl act, and shall then aud there, ut and after
:, the hour of ten in the forenoon proceed to oheI
y for sale, separately, each tract ofand or town o
&c contained in the advertisement aforesaid, on
which the taxes and penalty have not been paid
and the person persons offering at said sale tc
y pay the taxes and penalty charged on such
e land or lot for the least quantity therdoi, shall
C. be the purchaser purchasers of such quantity
and the treasurer shall continue such sale from
lie day to day, until each tract Of land or town O
l. contained in such advertisement, and on which
? the taxes and penalty remain unpaid, shall be
ID sold, OF offered for e.
:, Sec. "a. The person persons purchasing
De such tract oflaud town lot, any part thereof
shall forthwith pay to the tr asurer the amount
OF of taxes and penalty charged thereon; and Oh
III failure SO to do the treasurer shall Immediately
IS same manner as ifno sale had been made; 1t ths
OF person failing to make payment shall forfeit
al pay penalty of twenty five per centum on tn,
~ the amount Of sUtd and penalty 10 tb-l 20
l. covered by action Of debt, in the name of tbs
treasurer, for the of the county, before any
justice of the peace court having jurisdiction
Is thereof.
tn Sec. %. The county auditor, or his deputy
CT shall attend all such sales OF delinquent iand
u and lots. made by the treasurer OF his county
L. rnara. rl.l
book therein describing the several tracts oflant
and town lots offered for sale, as the same shhi
DC have been described in the advertisement afpre
nc SAID, and stating how much of each tract or towI
De lot was sold, aad to whom sold; and If any trac
,h or lot shall remain unsold for want of bidders
ed he shall enter it the record; and the andito
ID shall mako and certify copy of said record
ae and forward the same to the auditor of state, by
the county treasurer. NJ the time such treasurer
lie makes his annual return OF state tax next aite
DC such sale.
" |. Sec 26 The auditor shall m IKE out and de
30 liver to the purchaser of any land lots sold
y for delinquent taxes aforesaid, certificate q
i purchase, tnerein describing the land or lots 81
N SOLD, as the same described in the tax dupli
IN cate and stating therein the amount of take;
lie and penalty for which the same was sold; and il
&c only psrt of a tract be sold, such certificate
sc shall sp city the quantity stld and she'll be d.!
ne rected to the county surveyor, whose duty il
u shall be when requested by the purchaser, his
assignee heirs to lay of, by metes and bounds
y, in a square, near practicable, at the most
n north westerly corner of the tract from which
ii the sale was made. the quantity sold; and il
e the sale be made from an in-lot or out-lot IN
L. any town or from any particular part thereof
it shall he the duty of the comfy surveyor so to
p lay of the part or portion sod that it shall cx
Or tend from the main principal street, road oi
to alley. which may be the most convenient front
xt to such ot to the of the lot. and to bound
the same by lines; nearly parallel with the
r outlines of such lot practicable.
" Sec. 81. No deed shall BE- made by the county
Il auditor for any land lot, sold aforesaid foI
N taxes until the xpration of two years from and
IN after such sale; shall the survey thereof
or quired by the certificate purchase, be made un
= til expiration of that time.
/ Sec. 2S. Said certificate Of purchase shall be
al assignabe in law, and assignment Thereof
st shall vest in he assignee or his legal represent
ativcs. all the ri sht and little of the gnal pur
c chaser.
IN Sec. 90, At any time after the lapse of two
y, years from the time OF such sale fol taxes, if the
IT. land or lot sold shall not have been redeemed
y the county auditor. any OF his successors IL
once, snail, request aud on production OF The
T. certificate Of purchase. and in of the sale o
part only of tract of land or lot on production
u of the comfy surveyors return OF survey, in
TO case he shall deem such survey necessary i'll con
" formiy with the acquisitions of such certificate
Ii execute and deliver the purchaser, his heirs sI
d assignee. as the case may be, a deed of convey
n auce for the tract of land town lot such parI
le thereof shall have been sold as aforesaid: Pro
vided that when two or more parcels of the same
n tract lot of land have been. or shall hereafter
y be sold for the payment oftaxes. tn the same
ID purchaser or purchasers, 1t shall be the duty o
Ir the county 'diior, production of the certiii-
e, Gates OF the purchaser production of the
/ county Surveyors return of surveys thereof, in