Western Reserve chronicle. [volume] (Warren, Ohio) 1855-1921, 1859-07-20
MISCELLANEOUS.


Sc. CO. Every person shall be liable % pay
tax for the lands or town lots OF which lac or she
may stand seized ior life, by courtesy, in dover,
or by a husband in right Of his wIfe. or may
have the care Of as guardian. executor, or as
agent, or attorney. having funds Of the principal
in his ar her hands
See 20. Il Is hereby made the duty Of every
person seized of. or holding lands as mentioned
in the first section of this act. 10 list the same for
taxation with the county auditor, on or before
the third Moniay Of May next after the same
shall lie subject to taxation, and in case of neg
Letting to list the same as aforesaid, the county
auditor shall. when the same shall thereafter be
listed. charge upon each tract SO neglected TO be
listed, the taxes for each year the same shall
have been omitted after becoming liable for tax
alton, together with twenty five per c ntum pen
atty and SIX per ccntum interest thereon, in ad-
dition to the taxes of the current year.
Sc. al. 1t shall be the duty Of each and
every person holding lands rs aforesaid, to pay
The tax which may be assessed theron each and
every year Provided, that agents and attorneys
shall not thus be obliged To pay such taxes. I'm
less sufficient moneys of their principals De in
their hands to pay the same.
See. -. Every person holding lands ne guard
ian. as aforesaid, and neslectins or refusing 10
list or pay the taxes on The same in manner
aforesaid, shall be liable, in an action 10 his or
her ward or warts, for any damage hi@ or her
ward CT wasds may have sustained by such
neglect or refusal.
Sc. -. Every person so being seized. orhav
ing the care of lands as aforesaid. as executor.
and who shall neglect or refuse either to list or
paw the taxes on the same, in manner aforesaid.
SHALL be liable, in an action. 20 the deviSee or de-
yisees OF the person whose executor he Is for any
damage oecasiosed 10y such neglect.
see. -. Every person having the care of land,
as agent or atiornry, as aforesaid. such agent or
attorney, having iunds of the principal in his
hands, neglecting or refusing either to listo or pay
she taxes ca such land, shall he liable. IN an ae-
t;on to his p ineipal, for any damage such
principal may have sustained by such neglect or
refusal.
Sec. IS. Every attorney. agent, guar iian or
executor, seized or having the care of lands as
aforesaid. who shall he put to any trouble or ex-
pense. in listing or paving the taxes on such
lands, or who has Ia advance his own money for
listing or paying the taxes on such lands. shall
be allowed Il reasonable compensation for the
time spent, the expense Incurred. aud money al
vaneed. rs aforesaid, which shall be deeiied in
all courts a Just charge against the person, fI
whose benefit The same shall have been advanced.
and the same shall be preferred 40 all other debts
or elaims, aud he a lien ON the estate, both real
sud personal. of the person for whose benefit the
came shall have been advanced.
SEE. &c. If any person who shall be seized of
lands as tenant by courtesy. or in dover. or shall
be seized of lands for life, or in right of his wife,
shall neglect to pay the taxes thereon ST. long
that sych land shall be sold for the payment of
the taxes. and shall not. within one year after
such sale, redeem the same according TO law.
such person shall forfeit to the ierson or persons
next entitled to such land in remainder or revis-
ion. all the estate which he or she, so neglecting
rs aforesaid, may have in said lands and the
remainderman or revIsioner may redeem said
lands in the same manner that other lands may
be redeemed after having been sold for taxes
and, moreover. the Ierson so neglecting us aiore-
said. shall be liable in action 10 the person next
entitled to the estate, for ali damages such per
son NAV have sustained by such neglect.
See. II. In all eases where any tract of land