The spirit of democracy. [volume] (Woodsfield, Ohio) 1844-1994, 1859-08-10
+ school district. in his county, il

or school district, in his county, in
which, Immediately after his semi-an-
nual settlement with the county treas
urer, in February and August of each
year, he shall credit each township, city
Incorporated village, special road dis
triet, special school district, with the
net amount so collected for the use of
any such township, village or district,
and on application of any township,
city, village, road or school treasurer,
the auditor shall give him an order on
the county treasurer for the amount
then due to such township, city, village
road or school treasurer, and shall
charge them respectively with the
amount of such order: provided, that
the person so applying for such order
shall deposit with the auditor certif-
cate from the clerk of the township,
city, village or district, stating that
such person is treasurer of such town.
ship, city, village or district, duly elect
ed or appointed, and that he has given
bond according to law.
Sec. %. The county treasurer, or
his deputy, shall attend at the court
house in his county, on the second Mon
day in January, in conformity with the
notice provided in section so or the
this act, and shall then and there, at
and after the hour of ten in the fore
noon, proceed to offer for sale, separate
| ly, each tract of land or town lot con-
tanned in the advertisement aforesaid,
on which the taxes and penalty have
not been paid; and the person or per-
sons offering at said sale to pay the
taxes and penalty, charged on such land
or lot, for the least quantity thereof,
shall be the purchaser or purchasers of
such quaatity; and the treasurer shall
continue such sale from day to day.
until each tract of land or town lot con-
tanned in such advertisement, and on
which the taxes and penaltp remain
unpaid, shall be sold, OF offered for
sale.
Sec. "a. The person or persons
purchasing such tract of land OF town
lot, or any part thereof, shall forthwith
pay to the treasurer the amount Of taxes
and penalty charged thereon; and on
failure so to do, the treasurer shall i'm.
mediately offer said land or town lot
again for sale, in the same manner as
if no such sale had been made; and the
person so failing to make payment
shall forfeit and pay penalty of TWEEN.
ty-6ve per centum on the amount of sale
tax and penalty, to be recovered by
an action of debt, in the name of the
treasurer, for the use Of the county, be,
fore any justice of the peace or court
having jurisdiction thereof.
Sec. 25. The county auditor, or his
deputy, shall attend all such sales Of
delinquent lands and lots, made by the
treasurer of his county, and shall make
a record thereof in a substantial book
therein describing the several tracts ot
land and town lots offered for sale, as
the same shall have been described in
the advertisement aforesaid, and stating
how much of each tract or town lot wa:
! sold, and if any tract or lot shall re
main unsold for want Of bidders, he shall
so enter it on the record, and the audi
tor shall make out and certify a copy
of said record, and forward the sam'
to the auditor of state, by the county
treasurer, at the time such treasure
makes his annual return of state ta'
next after such sale.
| Sec. 26. The auditor shall mak'
out and deliver to the purchaser ef an,
land or lots, sold for delinquent take
as aforesaid, certificate of purchase
therein describing the land or lots S
. sold, as the same was described in tn
tax duplicate, and stating therein tn
amount of taxes and penalty for whicl
the same was sold; and if only par
OF tract be sold, such certificate shaI
specify the quantity sold, and shall b
, directed to the county surveyor, who's
E duty it shall be, when requested by tn
purchaser, his assignee or heirs, to la
off, by metes and bounds, in square
as near as practicable, at the most north
westerly corner of the tract from whic
: the sale was made, the quantity so sole
, and if the sale be made from an in-lo
or out-lot in any town, or from an
particular part thereof, it shall be tn
t duty of the county surveyor so to la
off the part or portion sold, that it sha'
extend from the main or principal stree
road or alley, which may be the mos
r convenient front to such lot, to the rea
of the lot, and to bound the same b
2 lines, as nearly parallel with the out
4 lines of such lot as practicable.
4 Sec. 81. No deed shall be made b
e the county auditor, for any land or 10
: sold as aforesaid for taxes, until tn
: expiration of two years from and afte
: such sale; nor shall the survey thereo
d required by the certificate of purchase
n be made until the expiration Of ths
G time.
S Sec. %. Said certificates of pul
chase shall be assignable in law and as
: signment thereof shall vest in the as
i signee or his legal representatives, a
- tho rirht ond t;tla of tba or;ripoI mn,