The Cadiz Democratic sentinel. [volume] (Cadiz, Ohio) 1854-1864, 1859-05-11

not thus be Obliged to pay such taxes,
unless sufficient moneys of their princi-
pals be IN their hands to pay the anne
Sec. ~. Every person holding lands
as guardian, as aforesaid and neglecting
or refusing to list or pay taxes on the
same, in manner aforesaid, shall be lia-
liable, in an action to his wards or her
wards, for any damage his or her wards
may have sustained by such neglect or
refusal. .r
Sec. 73. Every person so being seiz-
ed, or having the care of lands afore-
said, as executor, and who shall neglect
or refuse either to list or pay the taxes
on the same, in manner aforesaid, shall
be liable, in an action, to the devisee or
devisees or the person whose executor
he is, for any damage occasioned by
such neglect.
Sec. "a. Every person having the care
of land, as agent or attorney, as afore-
said, such agent or attorney, having
funds of the principal in his hands, ne
g!ecting or refusing either to list or pay
the taxes on such land, shall be1liable, in
an action to his principal for any damage
such principal may have sustained by
such neglect or refusal.
Sec. IS. Every attorney, agent, guar
dian or executor, seized or having the
care of lands as aforesaid, who shall be
put to any trouble or expense, in listing
or paying the taxes on such lands, or
who has to advance his own money for
listing or paying the taxes on such lands
shall be allowed a reasonable compensa-
ton for the time spent, the expenses in
CURED, and money advanced, as afore-
said, which shall be deemed in all courts
a just charge against the person, for
whose benefit the same shall have been
advanced, and the same shall be prefer
red to all other debts or claims, and be
a lien on the state, both real and per-
sonal, Of the person for whose benefit
the same shall have been advanced.
Sec. 66. If any person who shall be
seized oflands as tenant by curtesv, or
in dover, or shall be seized of lands for
life, or in right of his wife, shall neglect
to pay the taxes thereon so long that
such land shall be sold for the payment
of taxes, and shall not, within one year
after such sale, redeem the same accor-
ding to law such person shall forfeit to
to the person or persons next entitled to
to such lands in remainder or reversion,
all the estate which he or she, so neg
Letting as aforesaid, may have in said
lands; and the remainderman or revi-
sloner may redeem said lands in the
same manner that other lands may be
redeemed after having been sold for
taxes; and, moreover, the person so neg
Letting as aforesaid, shall be liable i'll ac-
ton to the person next entitled to the
estate; for all damages such person may
have sustained by such neglect.
Sec. II. In all eases where any tract
OF land may be owned by two or more
persons, as JOINT tenants, copartncrs, or
tenants In common, and one or more of
the proprletors shall have paid, or may
hereafter pay the tax, or tax and penal
ty, charged or c~fiargeable on his ortheir
proportion or proportions Of such tract
and one or more OF the remaining pro-
p%riotors shall have failed, or may here
after fail to pay his or their proportion
OF the tax, or tax and penalty, charged
or chargeable on SAID land, and partition
OF SAID land has, or shall be made be-
tween them, the tax, or tax and penalty,
pald as aforsaId, shall be deemed to
have been paid on the proportion or
proportions OF sad tract set OFT TO the
proprietor or proprletors who paid his
or their proportion OF sad tax, or tax
ana penalty; ana the proprietor or pro
prlctorS, SO PAVING the tax, or tax and
penalty, rs aforesaid shall hold the pro-
portion or proportions OF such tract, set
on t" nm or them as aforesaid, free
IRON the residue OF the tax, or tax and
penalty charged on sad tract before
petition; ana the proportion or proper
tons OF sad tract, set oil to the propri-
Tor or p~roprietorS VINO shall not have
pad his or Their proportion OF said tax,
or lax and penalty, shall be charged
with, ana heid bound fof,the proportion
or SAID tax, or tax aud penalty remain
ing unpaid, III the ann manner as if
sad PARTITION had been made before
sad tax, or tax and penalty, had been
assessed, ana stld proportion or propor-
slohS OF Said tract, originally listed for
taxation, in the name or names of said
delinquent proprietor or propietors;
and whenever any lands so held by ten
ants IL common, shall be sold upon pro-
c"cdlngs IN partition, or shall be taken
by the election OF any ofthe parties to
such proceedings, OF when any real estate
shall be sold at Judicial sale, Or by adj
illustrators, executors, guardians or
trustees the court shall order the taxes
and penalties, and the interest thereon
against such lands, to be discharged out
OF the proceeds OF such sale or election.